Montenegro (ME)

Jurisdiction Overview

IDQuestionAnswer
400 *HNWI Unit: Does the tax administration operate one central unit dedicated to the taxation of High Net Worth Individuals (HNWI)? No
 Data Date: 2017

Notes

 
According to Montenegro's Ministry of Finance, the country operates once central unit, but it is "applicable only for the high legal persons, not for natural persons" (TJN-Survey 2017).

Sources

TJN-Survey 2017