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	Spain Europe	Slovakia Europe	Serbia Europe
Overview	Spain offers structured EU residency routes for individuals, families, and entrepreneurs, including the digital nomad visa introduced under the Startups Law. Bordercase coordinates with licensed Spanish partners for filings.	Slovakia offers EU residency and corporate structures with a stable regulatory environment and competitive costs. Bordercase coordinates with licensed Slovak partners for filings.	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.
Best for	Families Remote workers EU access Cost of living	Founders EU access Cost of living	Founders IT professionals Cost of living Regional hub
Currency	EUR	EUR	RSD
Language	Spanish	Slovak	Serbian
Time zone	UTC+1	UTC+1	UTC+1
EU member	Yes	Yes	No
Schengen	Yes	Yes	No
Residency	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.	Slovak residency routes: Employment-based residence Start-up visa - innovative businesses Business / self-employment Family reunification EU citizen-derivative routes	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.
Company setup	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.	S.R.O. (private limited) is the standard entity, with relatively low minimum capital and well-established formation processes. VAT registration depends on activity.	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.
Banking	Personal banking for residents is straightforward; corporate banking depends on activity and structure. Bordercase coordinates introductions for non-standard cases.	Resident banking is straightforward; corporate banking varies by activity. Bordercase coordinates introductions for cross-border cases.	Personal and corporate banking for residents is broadly accessible. Source-of-funds documentation matters for non-standard cases. Bordercase coordinates banking introductions.
Family	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 reunification is supported. International schools are available in Bratislava.	Family reunification is supported. International schools (English, French, Russian) are available in Belgrade.
Risks	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	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 Serbia: Tax residency triggers VAT registration timing Processing variations between MUP offices EU Schengen access requires planning for cross-border travel
Documents	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	Typical Slovak residency documents: Passport Criminal record certificate Proof of address Health insurance Employment or business documentation Family certificates with apostille and translation	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.

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