Case study · Global Mobility
Protecting an overseas business when its founder relocates
We helped a founder relocate to Spain while preserving a clear distinction between personal residence and the management of an overseas operating business.
The founder remained commercially active and was accustomed to making strategic decisions personally.
Moving to Spain raised questions about company residence, permanent establishment, payroll, remuneration and the evidence of where management occurred.
The challenge
- Founder-led decision-making concentrated in one person.
- Board members and operations in different countries.
- Remote work from a Spanish home office.
- Personal and corporate tax questions developing together.
Our approach
Technical precision, focused on the client.
Map real decisions
We identified strategic, operational and contractual decisions and the people authorised to make each one.
Design workable governance
Board cadence, delegated authority and documentation were adapted to the business rather than imposed as formalities.
Coordinate personal planning
The founder’s remuneration, travel and Spanish working pattern were aligned with the corporate model.
The outcome
The business adopted a governance framework that reflected genuine overseas management while allowing the founder to contribute from Spain within defined limits.
The founder entered Spanish residence with clear protocols for travel, meetings, contracts and ongoing review.
Corporate residence is shaped by how decisions are really made. Governance must describe an operating reality, not create a paper fiction.
The Lullius approach
