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	Serbia Europe	Mauritius Africa	Cayman Islands Central America & Caribbean
Overview	Serbia is an attractive non-EU European jurisdiction for founders, IT professionals, and remote workers - with accessible residency and competitive costs. Bordercase coordinates with licensed Serbian partners for filings.	Mauritius is a stable jurisdiction with structured residency and corporate routes, often combined for international families and founders. Bordercase coordinates with licensed Mauritian partners.	The Cayman Islands is an established offshore financial centre and a long-standing jurisdiction for fund, family-office, and holding structures. Bordercase coordinates with licensed Caymanian partners.
Best for	Founders IT professionals Cost of living Regional hub	Founders Banking Trust HNW English admin	Funds Holding structures HNW English admin
Currency	RSD	MUR	KYD
Language	Serbian	English / French	English
Time zone	UTC+1	UTC+4	UTC-5
EU member	No	No	No
Schengen	No	No	No
Residency	Serbian residency routes: Temporary residence via employment Self-employment / business Real-estate ownership Family reunification IT-focused residency framework Permanent residence typically after 3 years of continuous temporary residence.	Mauritius residency routes: Premium Visa - remote work Occupation Permit - investor / professional / self-employed Residence Permit by property purchase - within approved schemes Family routes	Cayman Islands residency routes: Certificate of Permanent Residence for Persons of Independent Means - qualifying investment Residency Certificate (Substantial Business Presence) - operating a qualifying business Work permits for employer-sponsored roles Family routes
Company setup	DOO (limited liability) is the standard structure. Formation is well-documented, with online steps available. Tax registration (PIB) and APR (Business Registers Agency) registration follow.	GBC (Global Business Company) and Domestic Companies are the standard structures. Substance requirements following OECD reforms must be considered; the GBC framework has evolved materially.	Exempted Companies, LLCs, and partnerships are widely used in fund and holding structures. Economic substance rules apply to relevant activities.
Banking	Personal and corporate banking for residents is broadly accessible. Source-of-funds documentation matters for non-standard cases. Bordercase coordinates banking introductions.	Local banks support resident and corporate accounts; KYC and source-of-funds requirements are real. Bordercase coordinates banking introductions.	Banking is mature but selective. Source-of-funds documentation is central. Bordercase coordinates introductions through current partners.
Family	Family reunification is supported. International schools (English, French, Russian) are available in Belgrade.	Family inclusion is supported. International schools are available in major regions.	Family inclusion is supported on most residency routes. International schools are concentrated on Grand Cayman.
Risks	Risks Bordercase watches for in Serbia: Tax residency triggers VAT registration timing Processing variations between MUP offices EU Schengen access requires planning for cross-border travel	Risks Bordercase watches for in Mauritius: Substance reform impacts on Global Business Companies FATCA / CRS reporting on related accounts Mauritian residency vs physical-presence-based tax residence elsewhere Banking introductions vary by activity	Risks Bordercase watches for in the Cayman Islands: Economic substance reporting and audit Reputational handling around offshore structures KYC tightening across the industry
Documents	Typical Serbian residency documents: Passport Criminal record certificate Proof of address Basis for residence (employment, business, etc.) Health insurance Family certificates Apostilled and translated to Serbian.	Typical Mauritius documents: Passport Criminal record certificate Proof of income / investment Health insurance Accommodation evidence Marriage / birth certificates for family Apostille where required.	Typical Cayman documents: Passport Source-of-funds evidence Health and police clearances Apostilled foreign documents Family certificates for dependents

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