Published: 11.09.2026
Montenegro’s Tax Administration participates in the automatic exchange of information on tax residents under international agreements and EU rules. Reporting and data-exchange requirements are established, among other instruments, by tax-administration legislation and the CRS framework.
For foreigners relocating to Montenegro, this means more systematic cross-border exchange of information about accounts and tax residence. Financial institutions may request proof of tax status and report the information required under the applicable rules to tax authorities in other countries. This is particularly relevant to account holders and people with income or financial connections outside Montenegro. According to the source, it should be taken into account when opening accounts, preparing tax documents or changing tax residence.
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