Compare jurisdictions, side by side.

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

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.

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

GmbH and AG are the standard structures. Cantonal variation in tax, registration, and substance treatment is real. Federal and cantonal compliance is precise.

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.

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.

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.

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.

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.

Family reunification is supported on most permits. Schools (public, private, and international) are widely available; international schools are well-established but selective.

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

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.

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

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 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

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.

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 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