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	Spain Europe	Switzerland Europe	Italy 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.	Switzerland is a stable, high-quality jurisdiction with structured residency routes - most of them merit-based, contribution-based, or employer-sponsored. Bordercase coordinates with licensed Swiss 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	Families Remote workers EU access Cost of living	HNW Founders Forfait fiscal Stability	Families Remote workers EU access Long-term residency
Currency	EUR	CHF	EUR
Language	Spanish	German / French / Italian	Italian
Time zone	UTC+1	UTC+1	UTC+1
EU member	Yes	No	Yes
Schengen	Yes	Yes	Yes
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.	Swiss residency routes: Work permit - employer-sponsored, quota-controlled for non-EU Lump-sum taxation (forfait fiscal) - HNW individuals in eligible cantons Business / investor routes EU / EFTA routes - under FMP Family reunification	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	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.	GmbH and AG are the standard structures. Cantonal variation in tax, registration, and substance treatment is real. Federal and cantonal compliance is precise.	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	Personal banking for residents is straightforward; corporate banking depends on activity and structure. Bordercase coordinates introductions for non-standard cases.	Swiss banking has tightened materially since the 2010s. Personal accounts require residency or strong nexus; corporate banking requires substance and clear source of funds. Bordercase coordinates introductions through current partners.	Resident banking is straightforward; corporate banking and certain non-standard structures require coordination. Bordercase introduces banking partners where useful.
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 on most permits. Schools (public, private, and international) are widely available; international schools are well-established but selective.	Family reunification is supported. Public and private schools are widely available; international schools are concentrated in major cities.
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 Switzerland: Quotas for non-EU work permits Lump-sum taxation eligibility and cantonal variation Banking gatekeeping for non-residents Substance and arm's-length pricing audits	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 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 Swiss residency documents: Passport Employment contract or business plan Criminal record certificate Proof of accommodation Health insurance valid in Switzerland Financial evidence Apostilled and translated where required.	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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