Montenegro published the law ratifying its income and capital tax treaty with Liechtenstein on 9 March 2026. The treaty, signed in New York on 25 September 2025, takes effect 30 days after ratification and applies from 1 January of the following year.

Montenegro has issued the law ratifying the income and capital tax treaty with Liechtenstein, publishing it in the Official Gazette on 9 March 2026.

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.

It will take effect 30 days after the exchange of ratification instruments and will be applicable from 1 January of the year after it comes into force.

Earlier, Montenegro’s Parliament approved the law ratifying the income and capital tax treaty with Liechtenstein on 27 February 2026.