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Legal Developments in Montenegro

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to
  • Recent Amendments to Montenegrin Tax Legislation

    The Montenegrin Parliament recently enacted the new Law on Tax on Coffee and amendments to the Law on Value Added Tax, the Law on Real Estate Tax, the Law on Tax Administration and the Law on Mandatory Social Security. The purpose of these changes is to clarify existing provisions of these tax laws in order to improve their enforcement and to better control the tax liabilities of non-resident taxpayers. Changes to the Law on Real Estate Tax have introduced higher taxes, but also tax benefits aimed at stimulating the development of high-end tourism in Montenegro.
  • Law on Prevention of Illegal Business - Montenegro fights gray economy

    The Law on the Prevention of Illegal Business ( Zakon o spre Ĩavanju nelegalnog poslovanja, ā€˛Official Gazette of tthe Republic of Montenegro" no.29/13) came into force on 23 June 2013. Its nature is largely declaratory, aimed at showing the declared intent of the state to fight corruption and black market.Ā