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	Uruguay Latin America	Georgia Europe	Serbia Europe
Overview	Uruguay is a stable South American jurisdiction with structured residency routes, strong civil infrastructure, and notable second-residence appeal for HNW relocators. Bordercase coordinates with licensed Uruguayan partners.	Georgia is one of the most accessible jurisdictions in the world for relocation, banking, and company setup - with 1-year visa-free entry for 95+ nationalities and a clean, modern tax framework. Bordercase coordinates with licensed Georgian 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	HNW Stable economy Latin America hub Banking	Founders IT professionals Tax simplification Banking diversification Cost of living	Founders IT professionals Cost of living Regional hub
Currency	UYU	GEL	RSD
Language	Spanish	Georgian	Serbian
Time zone	UTC-3	UTC+4	UTC+1
EU member	No	No	No
Schengen	No	No	No
Residency	Uruguayan residency routes: Standard residency - proof of income / qualifying activity Investor route Retirement / pensioner route MERCOSUR fast-track for member-state nationals Family reunification	Common Georgian residency routes: Work residence - employer-sponsored or via your own Georgian LLC Investment residence - real estate, capital, or business investment thresholds Study residence - enrolment at a Georgian institution Family reunification - spouse, children, dependant parents Permanent residence - typically after 6 years of continuous lawful stay Many nationalities can stay visa-free for 365 days, which is often used to plan the right route without time pressure.	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	SAS and SA are common structures. DGI tax registration and BPS social-security registration follow.	Standard Georgian entities and tax treatment: LLC (Shps) - the default structure; fast online formation Individual Entrepreneur (IE) - simple setup; Small Business Status offers 1% turnover tax up to ~500k GEL/year for qualifying activities Virtual Zone - 0% corporate income tax on qualifying IT-export profits (subject to substance and qualifying-activity tests) International Company Status - reduced 5% CIT for qualifying IT and maritime companies with real operations Bordercase coordinates structure choice to match real activity and avoid substance traps.	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	Residency unlocks personal banking. Uruguay has historically been a HNW banking destination in the region; standards have tightened materially.	Personal and corporate banking is broadly accessible to residents and non-residents through TBC, Bank of Georgia, and others - typically with USD, EUR, and GEL accounts. Compliance has tightened materially since 2023; clear source-of-funds, business narrative, and tax residency clarity matter. Bordercase coordinates introductions where useful.	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. Schools (public, private, bilingual, international) are concentrated in Montevideo and Punta del Este.	Family reunification is supported across most residency routes. English-language international schools are available in Tbilisi and Batumi. Healthcare is a mix of public and private; expat-grade private cover is recommended.	Family reunification is supported. International schools (English, French, Russian) are available in Belgrade.
Risks	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	Risks Bordercase watches for in Georgia: Tax residency triggers - 183 days makes you tax-resident even without a permit Virtual Zone / IE status misuse - real activity must match the qualifying category, audits do happen Banking compliance - certain nationalities, sectors, and source-of-funds patterns face additional scrutiny Russia/Ukraine-related restrictions - operational and reputational considerations for some cases Permit timing - applying from inside Georgia vs at a consulate has different rules and risks	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 Uruguayan documents: Passport Apostilled foreign documents Proof of income or investment Health insurance Spanish translations where required	Typical Georgian residency documents: Passport (6+ months valid) Proof of basis (employment, business, study, family) Proof of accommodation Health insurance valid in Georgia Bank statements / proof of income Criminal record certificate (apostilled, where required) Marriage / birth certificates for family routes Apostille and certified translation into Georgian where required.	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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