Firmengründung in Montenegro

TABELLE HORIZONTAL SCROLLEN

Wichtig: Das Recht eines Nichtansässigen, Eigentümer des Unternehmens zu sein, berechtigt nicht automatisch dazu, in diesem Land zu leben, zu arbeiten oder das Unternehmen von dort aus zu führen. Einwanderungsstatus, Arbeitserlaubnis, wirtschaftliche Substanz, Ort der tatsächlichen Geschäftsleitung und Steueransässigkeit werden gesondert geprüft.

• —Single-member and joint ventures with foreign or local ownership.
• —Operating activity in Montenegro or the Balkans with clear contracts, assets and a management model.
• —Foreign groups suited to a subsidiary/branch route after liability and permanent-establishment analysis.

• —Društvo sa ograničenom odgovornošću (DOO), a limited-liability company allowing one member and director, with statutory capital from €1.
• —Akcionarsko društvo (AD), a joint-stock company with minimum capital of €25,000 and more formal governance.
• —Ortačko/komanditno društvo are partnership forms; a foreign-company branch does not separate liability from the head office.
• —Entrepreneur registration is activity by an individual with personal liability and is not equivalent to a DOO.

• —The Montenegrin registered office, name, main activity, members, director and representation rules are stated in the CRPS/IRMS pack.
• —Foreigners may own the company; a standard DOO has no general resident-shareholder or resident-director requirement.
• —A foreign individual is first entered in the tax/IRMS records under the current procedure before incorporation if not already present in the system.
• —Regulated services, tourism/hospitality premises, employment and personal work/residence require separate registrations/permits.

• —A passport or other acceptable ID for every member, director, signatory and ultimate beneficial owner (UBO), plus current proof of address and tax residence.
• —A transparent ownership chart through to natural persons; a corporate member also provides a recent extract, constitutional documents, signatory evidence and an investment resolution.
• —A description of the product, markets, counterparties, expected turnover, source of funds and source of wealth with supporting evidence.
• —Founding decision/agreement, form-specific articles/statute, director consent/appointment, CRPS/IRMS application and local-address evidence.
• —Special authorisation/power of attorney where the applicant is not the person being registered or appointed.
• —For a foreign individual, passport and data for preliminary IRMS entry; for a corporate founder, a legalised registry and authority pack.
• —Originals or certified copies, apostille/legalisation and a Montenegrin translation to the extent confirmed by the representative/CRPS.

1. 01Review the DOO/branch choice, activity, address, ownership, director, capital, UBOs and permit requirements.
2. 02Pre-identify foreign persons in IRMS, agree the POA and prepare the certified/legalised corporate pack.
3. 03The representative files with CRPS/IRMS/eFirma through the available channel and responds to formal registry requests.
4. 04After incorporation, set up tax/accounting, UBO, payroll/licences and a separate bank/EMI KYB process.

• —A DOO accounts for corporate income tax under the current profit-band system; the period-specific calculation and incentives are confirmed by a Montenegrin accountant.
• —VAT, fiscalisation, payroll/social contributions, withholding and tourism/local charges depend on activity, turnover, payments and premises.
• —Corporate tax, VAT, payroll, withholding and transfer-pricing treatment follows the actual transactions, employees, related parties and current thresholds, not incorporation alone.
• —Effective management, permanent establishment, CFC rules and the owners' personal tax residence require a separate cross-border analysis.

Allgemeiner Überblick, keine individuelle Steuer- oder Rechtsberatung. Die Vorschriften werden vor der Einreichung erneut geprüft.

• —€1 is a statutory minimum, not adequate operating funding; the business plan and source of real funding are disclosed separately.
• —A bank assesses physical/economic nexus, director access, non-resident UBOs, sector, counterparties and cross-border flows.

• —Prepare and file financial statements and corporate-income-tax reporting through the current IRMS/tax channel.
• —Maintain CRPS/beneficial-owner data and participant/director resolutions, plus profile-specific fiscalisation and employment records.
• —Maintain accounting and corporate records, prepare annual accounts and file tax, VAT and payroll returns as applicable.
• —Keep the relevant registers updated for the address, officers, members, capital and beneficial owners.
• —Separately monitor licences, employment obligations, local substance and statutory record-retention periods.

• —eFirma/IRMS availability and accepted e-signatures vary by user profile; the remote route is confirmed before filing is promised.
• —Foreign-person pre-registration and an inaccurate legalised pack can delay or stop the CRPS application.
• —Incorporation does not disapply AML/KYC, UBO or sanctions screening by the registrar, notary, representative, tax authority or financial institution.
• —A formal address and nominal capital do not replace a genuine business purpose, adequate funding and demonstrable management.
• —Company registration does not grant a licence, residence or work rights and does not guarantee a bank or EMI account.

• —Coordination of IRMS identification, the local representative, address, CRPS/eFirma submission and post-registration accountant hand-off.
• —Comparison of the entity form, ownership and governance model, tax links and local-substance requirements before documents are prepared.
• —Coordination of the registered address, licensed professional, power of attorney, apostille/legalisation and certified translation.
• —Preparation of a verifiable KYB data room and responses to legitimate compliance requests without promising a bypass, approval or timing.
• —Handover of the complete corporate pack to the accountant and creation of an accounts, tax, VAT, payroll, UBO, licence and registry calendar.

Der genaue Basic-Leistungsumfang und alle Ausschlüsse sind oben im Preisabschnitt aufgeführt. Nicht standardmäßige Strukturen und externe Kosten werden vor der Zahlung vereinbart.

Anforderungen geprüft am 9. August 2026. Vor der Einreichung gleichen wir Vorschriften, Formulare, Gebühren und Einschränkungen erneut mit der Registrierungsbehörde ab.