Category
22 articles
Montenegro Tax Law
How Montenegro's tax residence certificate is issued, which form proves what, the evidence list that stops foreign owners, and who pays when it is missing.
Montenegro Tax Law
Article 29 doubles withholding to 30% for recipients in listed territories. The Ministry's list names 45: Bahrain and Macao are on it, Hong Kong is not.
Montenegro Tax Law
Japan, Korea, Singapore, Hong Kong, Taiwan, Malaysia, India and most of Asia have no treaty with Montenegro. China, the UAE and Kuwait do. What changes without one.
Montenegro Tax Law
The 1981 UK–Yugoslavia treaty still applies to Montenegro. Who taxes pensions, rent, dividends, interest and share or property gains, and how relief works.
Montenegro Tax Law
What a Montenegrin tax resident pays on dividends, interest, shares and crypto: the 15% rate, what the law leaves out and the foreign-tax credit cap.
Montenegro Tax Law
A Montenegrin VAT number is the 8-digit PIB with an "ME" prefix since 6 February 2026. How to check one, what a B2B invoice must show, and who pays VAT.
Montenegro Tax Law
Freelancing in Montenegro 2026: digital nomad permit, preduzetnik registration, 0/9/15% income tax, contribution bands, the 30,000 euro VAT threshold.
Montenegro Tax Law
Retire in Montenegro: what the income tax law says about pensions, how tax residence arises, the permit a retiree can get, what the UK and US keep taxing.
Montenegro Tax Law
Article 4(4) puts "place of management" first among permanent establishments; Article 3(1) makes effective management a residence trigger.
Montenegro Tax Law
Tax residence, the Turkey–Montenegro DTA, CFC/CRS exposure, and five case studies — a 2026 practitioner guide for Turkish nationals, by Attorney Rohat Kahraman.
