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	Uruguay Latin America	Mauritius Africa	Brazil Latin America
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.	Mauritius is a stable jurisdiction with structured residency and corporate routes, often combined for international families and founders. Bordercase coordinates with licensed Mauritian partners.	Brazil is the largest Latin American economy with structured residency routes and growing remote-worker visa pathways. Bordercase coordinates with licensed Brazilian partners for filings.
Best for	HNW Stable economy Latin America hub Banking	Founders Banking Trust HNW English admin	Latin America hub Founders Families Digital nomads
Currency	UYU	MUR	BRL
Language	Spanish	English / French	Portuguese
Time zone	UTC-3	UTC+4	UTC-3
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	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
Company setup	SAS and SA are common structures. DGI tax registration and BPS social-security registration follow.	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.
Banking	Residency unlocks personal banking. Uruguay has historically been a HNW banking destination in the region; standards have tightened materially.	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.
Family	Family reunification is supported. Schools (public, private, bilingual, international) are concentrated in Montevideo and Punta del Este.	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.
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 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
Documents	Typical Uruguayan documents: Passport Apostilled foreign documents Proof of income or investment Health insurance Spanish translations 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

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