KNOWLEDGE CENTER
Legal Guides & Latest Articles
In-depth guides on Montenegro investment, company formation, and international law.
NEWS DESK
Latest developments for foreigners
- TürkiyeTürkiye amends Real Estate Trade Regulation: protocol to set secure payment system exemptions and usage fee
- TürkiyeTürkiye moves the date in the Article 376 Communiqué provisional article from 1/1/2027 to 1/1/2028
- MontenegroMontenegro's Government submits a new Law on Foreigners to Parliament under urgent procedure
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 readLegal 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 readLegal Updates
A Montenegrin company lending to its owner will withhold tax from 2027, the loan need not carry interest, and extending the repayment date counts
From 1 January 2027 a Montenegrin company must withhold on loans to individuals above 5,000 euros a year, and related parties get no allowance.
5 September 20265 min readLegal Updates
Montenegro's corporate tax act now carries an anti-profit-shifting chapter, and Article 45a defers the whole of it to the day the country joins the EU
Montenegro added interest limitation, CFC, exit taxation and advance pricing agreements. Article 45a defers the whole chapter to EU accession.
5 September 20267 min readLegal Updates
Montenegro now lets a concession fee be split into a fixed floor and a revenue-linked share, and leaves the rate entirely to the contract
Since 19 August 2026 a Montenegrin concession fee may be split into a fixed part and a revenue-linked part. The statute sets no rate and no cap.
5 September 20265 min readMontenegro Tax Law
Permanent Establishment Risk in Montenegro — and the Larger Exposure Nobody Models
Article 4(4) puts "place of management" first among permanent establishments; Article 3(1) makes effective management a residence trigger.
5 September 2026Montenegro Corporate Law
Director Liability in Montenegro: Abstaining Does Not Protect You, and Neither Does Not Turning Up
Article 334 treats an abstention as a vote in favour, and absence too unless you object in writing within eight days. Article 44 binds shadow directors.
5 September 2026
