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	Slovakia Europe	Brazil Latin America	Italy Europe
Overview	Slovakia offers EU residency and corporate structures with a stable regulatory environment and competitive costs. Bordercase coordinates with licensed Slovak partners for filings.	Brazil is the largest Latin American economy with structured residency routes and growing remote-worker visa pathways. Bordercase coordinates with licensed Brazilian partners for filings.	Italy offers EU residency routes for self-employed, entrepreneurs, retirees, and recently a digital nomad / remote worker route. Bordercase coordinates with licensed Italian partners for filings and tax planning.
Best for	Founders EU access Cost of living	Latin America hub Founders Families Digital nomads	Families Remote workers EU access Long-term residency
Currency	EUR	BRL	EUR
Language	Slovak	Portuguese	Italian
Time zone	UTC+1	UTC-3	UTC+1
EU member	Yes	No	Yes
Schengen	Yes	No	Yes
Residency	Slovak residency routes: Employment-based residence Start-up visa - innovative businesses Business / self-employment Family reunification EU citizen-derivative routes	Brazilian residency routes: Investor visa (VIPER / VITEM) - qualifying investment in a Brazilian business Digital nomad visa - remote workers Retirement visa - qualifying pension income Family reunification Employer-sponsored work permits	Italian residency routes: Elective Residency Visa - passive income, no employment in Italy Self-employment visa (within quota) Entrepreneur visa Investor visa Digital nomad / remote worker - for qualified professionals Flat-tax regime (Article 24-bis) and impatriate regime may apply.
Company setup	S.R.O. (private limited) is the standard entity, with relatively low minimum capital and well-established formation processes. VAT registration depends on activity.	Ltda and SA are the standard structures. CNPJ registration, state registrations, and Receita Federal tax registration follow. The MEI regime suits micro-entrepreneurs.	SRL (Limited Liability Company) and SRL Semplificata are the standard structures. Italian tax residency triggers worldwide reporting; the flat-tax regime for new residents (article 24-bis) and the impatriate regime may apply to eligible individuals.
Banking	Resident banking is straightforward; corporate banking varies by activity. Bordercase coordinates introductions for cross-border cases.	Residency unlocks personal and corporate banking. Pix has changed everyday payments; SWIFT for international flows still requires careful KYC.	Resident banking is straightforward; corporate banking and certain non-standard structures require coordination. Bordercase introduces banking partners where useful.
Family	Family reunification is supported. International schools are available in Bratislava.	Family reunification is supported on most routes. International schools (English, German, French, Japanese) are concentrated in São Paulo, Rio, and Brasília.	Family reunification is supported. Public and private schools are widely available; international schools are concentrated in major cities.
Risks	Risks Bordercase watches for in Slovakia: Tax residency triggers VAT registration timing for cross-border services Processing variations between districts	Risks Bordercase watches for in Brazil: Tax residency rules and worldwide-income reporting Real-estate restrictions in certain border regions Document apostille + Portuguese translation	Risks Bordercase watches for in Italy: Tax residency triggers Flat-tax regime eligibility and possible revocation Regional administrative variation Language and bureaucratic friction Impatriate regime conditions vary
Documents	Typical Slovak residency documents: Passport Criminal record certificate Proof of address Health insurance Employment or business documentation Family certificates with apostille and translation	Typical Brazilian documents: Passport Apostilled foreign documents Proof of income or investment Photographs to specification Brazilian consular application abroad for most routes	Typical Italian residency documents: Passport Criminal record certificate Proof of income (significant for elective residency) Health insurance valid in Italy Accommodation evidence Codice fiscale (tax number) Apostille and certified Italian translation where required.

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