Legal Updates
Montenegro set out how it will share advance tax rulings, and the look-back reaches rulings issued in 2012
5 September 2026
Category
Legal Updates
Date-stamped tracking of the statutes, regulations, administrative practice and court decisions that affect foreigners in Montenegro and Türkiye. Each entry names the instrument, the gazette reference and a status: in force, adopted but not yet in force, in process, practice observation, or reported but not yet official.
84 articles
Legal Updates
Montenegro set out how it will share advance tax rulings, and the look-back reaches rulings issued in 2012
A rulebook in force since 15 August 2026 sets how Montenegro exchanges advance cross-border rulings. Rulings for individuals enter the net from 2026.
5 September 20264 min read
Legal Updates
Montenegro's crypto service providers now report their users to the tax authority, and the first reporting year is one that has already started
A rulebook in force since 15 August 2026 makes crypto service providers report users to the tax authority. The first period is calendar year 2026.
5 September 20264 min read
Legal Updates
Montenegro turned on cross-border arrangement reporting in July, and the catalogue of hallmarks that triggers it arrived three weeks later
Since 18 July 2026 advisers and taxpayers must report cross-border arrangements within 30 days. The hallmark catalogue arrived on 13 August.
5 September 20265 min read
Legal Updates
Montenegro published the rulebooks for its anti-profit-shifting chapter, and all three say the rules apply only from the day it joins the EU
Three rulebooks for CFC, exit taxation and hybrid mismatches were published in August 2026. All three apply only from the day Montenegro joins the EU.
5 September 20264 min read
Legal Updates
Montenegro's marriage route to citizenship now covers a registered life partnership, on the same conditions rather than under a separate regime
Since 19 August 2026 a registered life partnership with a Montenegrin citizen opens the same naturalisation route as marriage, on the same conditions.
5 September 20265 min read
Legal Updates
Montenegro now has long-term fund rules, and the first structuring decision is whether the fund will ever be offered to retail investors
Montenegro published ELTIF and money market fund rules on 6 July 2026. A professional-only fund may borrow to 100% of NAV; a retail one stops at 50%.
5 September 20266 min read