Category
14 articles
Finance
How a foreigner opens a Turkish bank account: tax number, identification rules, cash declaration limits, the property payment trail and moving money out.
Finance
How a mortgage works in Turkey for a foreign buyer: the registered ipotek, lira or foreign currency, and the consumer rules on default and early repayment.
Finance
Funding it from Montenegro is a reported event, the permit does not end Montenegrin tax residence, and there is no treaty tie-breaker to fall back on.
Finance
Article 17(2) lets the source state tax a pension to the extent Portugal does not, and Article 13(4) keeps Montenegrin property gains in Montenegro.
Finance
Dealing in property, letting at €10,000 a month or brokering a yacht puts you on the list — with a named supervisor and inspection powers.
Finance
You cannot simply designate someone. Article 72 requires a personal licence from the FIU, valid five years, and Article 69 gives you sixty days.
Finance
Chapter VIIa writes the interest-royalty and parent-subsidiary exemptions in full. Article 45a defers all of it to the day Montenegro joins the EU.
Finance
Where the buyer is an individual, no one withholds. Article 29c puts the filing on the foreign seller — 30 days, through a tax representative.
Finance
Montenegro enacted a domestic top-up tax only. Article 20 sets a de minimis election and Article 33 penalties apply whether or not tax is due.
Finance
Article 54 obliges firms to check the PEP Register before any business relationship, and Article 55 makes the PEP self-register within eight days.
Finance
Article 4(2) point 10 makes gaming operators obliged entities, and Article 66(1) sets their reporting threshold at €2,000 — not €15,000 or €100,000.
Finance
Act 091/25 replaced concessions with approvals, set €250,000 capital for casinos, and gave existing concession contracts 270 days before termination.
