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

Mauritius residency routes:

• Premium Visa - remote work
• Occupation Permit - investor / professional / self-employed
• Residence Permit by property purchase - within approved schemes
• Family routes

Brazilian residency routes:

• Investor visa (VIPER / VITEM) - qualifying investment in a Brazilian business
• Digital nomad visa - remote workers
• Retirement visa - qualifying pension income
• Family reunification
• Employer-sponsored work permits

Maltese residency routes:

• Nomad Residence Permit - eligible remote workers
• Malta Permanent Residency Programme (MPRP) - investor route
• Employment routes
• Family reunification

The citizenship-by-naturalisation-for-exceptional-services programme is closed to new applicants.

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

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.

Ltda and SA are the standard structures. CNPJ registration, state registrations, and Receita Federal tax registration follow. The MEI regime suits micro-entrepreneurs.

Maltese companies are commonly used for trading, IP holding, and gaming / fintech structures. Substance, accounting, and tax-refund mechanisms are well established but require careful structuring.

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.

Local banks support resident and corporate accounts; KYC and source-of-funds requirements are real. Bordercase coordinates banking introductions.

Residency unlocks personal and corporate banking. Pix has changed everyday payments; SWIFT for international flows still requires careful KYC.

Local banking has tightened; EMIs are common supplements. Bordercase coordinates banking introductions through partners with current relationships.

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

Family inclusion is supported. International schools are available in major regions.

Family reunification is supported on most routes. International schools (English, German, French, Japanese) are concentrated in São Paulo, Rio, and Brasília.

Family reunification is supported on most routes. Schooling and healthcare are accessible to legal residents.

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 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 Brazil:

• Tax residency rules and worldwide-income reporting
• Real-estate restrictions in certain border regions
• Document apostille + Portuguese translation

Risks Bordercase watches for in Malta:

• Substance requirements (real operations, real director time)
• Tax classification disputes
• Banking timelines - EU-wide AML pressure
• EU anti-abuse rules tighten ongoing

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 Mauritius documents:

• Passport
• Criminal record certificate
• Proof of income / investment
• Health insurance
• Accommodation evidence
• Marriage / birth certificates for family

Apostille where required.

Typical Brazilian documents:

• Passport
• Apostilled foreign documents
• Proof of income or investment
• Photographs to specification
• Brazilian consular application abroad for most routes

Standard EU residency document pack for Malta:

• Passport
• Criminal record certificate
• Proof of income
• Health insurance
• Accommodation evidence
• Marriage / birth certificates for family routes

Apostille or legalisation where required.