The treaty aims to boost cross-border investments and follows OECD BEPS standards.

Liechtenstein’s Parliament (Landtag) confirmed the approval of the income tax treaty with Montenegro on 7 November.

Liechtenstein and Montenegro signed an income and capital tax treaty on the sidelines of the 80th session of the UN General Assembly in New York on 25 September 2025.

The treaty follows the latest international standards and the OECD/G20 Base Erosion and Profit Shifting (BEPS) recommendations. It aims to promote cross-border investment by reducing withholding tax rates on dividends, interest, and royalties, and includes a provision for mutual agreement procedures.

The treaty will enter into force after the exchange of ratification instruments.