The income and capital tax treaty between Liechtenstein and Montenegro was signed on 25 September 2025. It 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 company directly or indirectly holdi…