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

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.

Croatian residency routes:

• Employment-based residence
• Digital Nomad Residence Permit - remote workers
• Business / self-employment
• Family reunification
• EU citizen-derivative routes

Uruguayan residency routes:

• Standard residency - proof of income / qualifying activity
• Investor route
• Retirement / pensioner route
• MERCOSUR fast-track for member-state nationals
• Family reunification

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.

d.o.o. (limited liability) is the standard structure; jednostavno d.o.o. is a simplified low-capital variant. Formation involves notary and court registration. Tax and VAT registration follow.

SAS and SA are common structures. DGI tax registration and BPS social-security registration follow.

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.

Resident banking is broadly accessible; corporate banking depends on activity. Bordercase coordinates introductions for cross-border cases.

Residency unlocks personal banking. Uruguay has historically been a HNW banking destination in the region; standards have tightened materially.

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.

Family reunification is supported. International schools are available in Zagreb and along the coast.

Family reunification is supported. Schools (public, private, bilingual, international) are concentrated in Montevideo and Punta del Este.

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

Risks Bordercase watches for in Croatia:

• Tax residency triggers
• Processing variations
• Digital nomad permit renewal rules and re-entry constraints

Risks Bordercase watches for in Uruguay:

• Tax residency triggers (the new-resident tax holiday has conditions)
• Banking documentation and source-of-funds rigor
• Apostille + Spanish translation requirements

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.

Typical Croatian residency documents:

• Passport
• Criminal record certificate
• Proof of accommodation
• Health insurance
• Employment / income evidence
• Family certificates

Apostilled and translated to Croatian.

Typical Uruguayan documents:

• Passport
• Apostilled foreign documents
• Proof of income or investment
• Health insurance
• Spanish translations where required