Montenegro - Special considerations for short-term assignments

Montenegro - Special considerations

Taxation of international executives.

Related content

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments? 


Payroll considerations

Are there special payroll considerations for short-term assignments?


Taxable income

What income will be taxed during short-term assignments?

Income generated from Montenegrin sources would be taxable.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Montenegro? 


© 2017 KPMG d.o.o Beograd, a Serbia and Montenegro limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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