Compare jurisdictions, side by side.

Spanish residency routes:

• Non-Lucrative Visa - passive income, no employment in Spain
• Digital Nomad Visa - remote workers and self-employed (Startups Law)
• Self-Employed Visa
• Entrepreneur Visa
• EU citizen-derivative routes

The Golden Visa has been phased out for real estate purchases.

Estonian residency routes:

• Start-up visa - for founders of qualifying start-ups
• Digital nomad visa - for eligible remote workers
• Work permit - employer-sponsored
• Family routes - spouse / dependants

Note: e-Residency is NOT a residence permit - it is a digital identity for managing an Estonian company remotely.

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

SL (Sociedad Limitada) is the standard private company. Registration involves NIE / NIF, notary, mercantile registry, and tax registration. Spanish tax residency triggers worldwide income reporting; the Beckham Law (special tax regime) may apply to eligible relocated workers.

OÜ (private limited) is the standard structure, formed online via e-Residency or in person. Reporting obligations are real but proportionate; accounting partners are widely available.

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.

Personal banking for residents is straightforward; corporate banking depends on activity and structure. Bordercase coordinates introductions for non-standard cases.

Estonian banks have tightened KYC for non-resident e-residents; many international founders rely on EMIs (Wise, Revolut Business, Payoneer, etc.) for day-to-day banking. Local bank accounts typically require strong substance evidence.

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 reunification is supported on most residency routes after a qualifying period. Schools (public, private, international) are widely available; the public system is generally accessible to legal residents.

Family relocation is supported on the work and start-up visa routes; schooling and healthcare access follow the main applicant's residency.

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 Bordercase watches for in Spain:

• Tax residency triggers - 183 days + centre of interests
• Beckham Law (special regime) eligibility
• Autonomous-community tax variation
• Hacienda audits when planning is unclear
• Past Schengen overstays must be disclosed

Common pitfalls Bordercase watches for:

• Confusing e-Residency with physical residency
• Banking-only setups without substance - likely flagged
• Crypto, gambling, and other regulated industries face additional friction
• Tax residence triggered by 183 days even without a residence permit

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

Typical Spanish residency documents:

• Passport
• NIE (foreigner identification number)
• Criminal record certificate with apostille
• Proof of income / assets
• Health insurance with full cover in Spain
• Accommodation evidence
• Marriage / birth certificates for family routes

For e-Residency:

• Passport
• Application form
• Biometric collection at the chosen Estonian embassy or pickup point

For physical residency:

• Passport
• Criminal record certificate
• Proof of income
• Accommodation evidence
• Health insurance
• Business plan (start-up visa)

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