On 13 March 2025, the Liechtenstein Fiscal Authority initialled a double taxation agreement (DTA) on income and asset taxes with Montenegro. The DTA is based on the international OECD standard, taking into account the requirements of the OECD/G20 BEPS (Base Erosion and Profit Shifting) project to prevent cross-border tax avoidance and evasion.

The agreement governs the avoidance of double taxation on income and assets. To promote cross-border investments, the DTA reduces withholding taxes on dividends, interest, and licence fees. It also clarifies the treatment of asset structures, investment funds, and pension funds under treaty law. Additionally, the agreement includes provisions for a mutual agreement procedure to resolve complex double taxation cases. The exchange of information follows the international standard.

The agreement is an important step in expanding Liechtenstein's DTA network. It enhances legal certainty for investments and strengthens economic cooperation between Liechtenstein and Montenegro.

The text of the agreement will be published once it has been signed.