Constitución de una empresa en Montenegro

DESPLACE LA TABLA HORIZONTALMENTE

Importante: el derecho de un no residente a ser titular de la empresa no concede automáticamente el derecho a vivir, trabajar o dirigirla desde ese país. La inmigración, el permiso de trabajo, la sustancia, la dirección efectiva y la residencia fiscal se evalúan por separado.

• —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.

Resumen general, no asesoramiento fiscal o jurídico personalizado. Las normas se vuelven a comprobar antes de la presentación.

• —€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.

El alcance exacto de Basic y todas las exclusiones figuran en la sección de precios anterior. Las estructuras no estándar y los costes externos se acuerdan antes del pago.

Requisitos comprobados el 9 de agosto de 2026. Antes de la presentación volvemos a verificar las normas, los formularios, las tasas y las restricciones con la autoridad de registro.