Germany and Montenegro finalised negotiations by initialling an income and capital tax treaty on 10 February 2025.

Earlier, First round of discussions regarding an income and capital tax treaty between Germany and Montenegro concluded in Podgorica from 7 to 11 October 2024.

The announcement was made by the government of Montenegro on 14 October 2024.

If an agreement is reached, the new treaty will supersede the Income and Capital Tax Treaty between the former Yugoslavia and Germany from 1987.

The treaty will take effect after the exchange of ratification instruments and once in force.