Legal Guides & Latest 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.

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

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.

Legal Updates

Montenegro turned on cross-border arrangement reporting in July, and the catalogue of hallmarks that triggers it arrived three weeks later

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.

Technology

When an AI System Causes Loss in Montenegro, Three Existing Regimes Decide Who Pays

No AI liability act exists — Article 148(1) presumes fault, Article 168 presumes causation, and Article 176 defines a product as a movable thing.

Technology

Montenegro Rewrote Its Electronic Signature Law in July 2026 — and Deferred the Part Foreign Companies Need

Act 92/2026 entered into force on 8 July 2026 — but Article 64, the automatic recognition of EU qualified signatures, waits for accession.

Montenegro Real Estate

The Two Family Interests a Montenegrin Title Search Does Not Show You

Article 308(2) makes a sale of a child's immovable conditional on guardianship-authority approval — and limits what the approval may be granted for.

Montenegro Family Law

Taking a Child Out of Montenegro: The Passport Question and the Relocation Question Are Not the Same

A passport can issue without the other parent under Article 26(4), yet Article 79(4) of the Family Act still makes the move itself a joint decision.

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

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.

Montenegro Family Law

Child Maintenance Across a Border: What Montenegro Fixes by Statute and What It Leaves to the Judge

A percentage award runs as a rule between 15% and 50% of income (Art. 281(3)), Article 272(2) sets a floor, and renvoi is switched off.