Tax Treaty Between Liechtenstein and Montenegro has Entered into Force

The income and capital tax treaty between Liechtenstein and Montenegro entered into force on 13 May 2026. The treaty, signed 25 September 2025, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Montenegrin personal income tax, corporate profit tax, and immovable property tax. It covers Liechtenstein personal income tax, corporate income tax, real estate capital gains tax, and wealth tax.

Withholding Tax Rates

• Dividends - 5% if the beneficial owner is a …