Methodology · sources
Every legal claim, with its source.
We cite the law where we make a claim, show the date it was checked, and leave registry and bank dates to the registry and the bank.
We reply on the next working day. We name the fee in writing, in our reply to your inquiry. Scope and timing are confirmed in writing before work starts.
Editorial rules
Five rules for every page and every proposal
Primary sources
Legal statements are taken from the Law on Companies, its 2026 amendments, the Registration Rulebook and the Corporate Income Tax Law, and linked where they are made.
Date checked
Sources were last checked on 7 November 2026. When a rule changes, the page and the date change.
No dates we do not control
We do not promise dates that depend on the registry or the bank. The timeline for your case is written into the proposal.
No figures without a source
Capital amounts, member limits, management bodies and audit thresholds are confirmed per case in the proposal, not published without a cited source.
Corrections
If you spot an error, write to office@schule.co.me. Corrections are published with a new date.
Method
How a mandate is carried out
Taken from the service pages; each mandate uses what its scope needs.
- 01
Every step seen through
We prepare every step and see it through, including those with third parties.
- 02
Who carries each step
Each step shows who carries it: us, the notary or e-signature, the registry, the Tax Administration or the bank.
- 03
The bank's own list
Each bank sets its own list. We confirm it with the bank before preparing the file.
- 04
Parallel workstreams
Financial, tax and legal workstreams run in parallel. The review is led by finance people; legal work is done by partner law firms.
- 05
Related-party flows
Related-party flows are checked with the team behind transferne-cijene.me.
- 06
Reports in English
Reports in English, fieldwork in Montenegrin.
IVMethodology
We prepare every step and see it through, including those with third parties.
We do not promise dates that depend on the registry or the bank.
Facts and sources
The statements this site makes
Checked
Any person or company with legal capacity, domestic or foreign, can found a DOO or an AD (Law on Companies, Art. 7).
A written founding act carries the founders' certified signatures, or qualified electronic signatures if the act is electronic (Art. 8). A DOO can be founded electronically, without the founders being present (Art. 10), with an electronic ID from a scheme entered in Montenegro's register of electronic identification schemes (Art. 10(5)); the founding act cannot be electronic where real estate is contributed as capital (Art. 8(5)).
The registration can be filed by a proxy with a power of attorney (Art. 4); for a DOO, the future executive director provides a certificate that they are not banned from holding a management function (Art. 18).
Corporate income tax is progressive: 9% up to EUR 100,000 of taxable profit, 12% from EUR 100,000.01 to EUR 1,500,000, and 15% above EUR 1,500,000 (Corporate Income Tax Law, Art. 28).
Montenegro is an EU candidate country and uses the euro without being part of the euro area.
Scope
What this desk does not do
The roles stay apart; each is a separate engagement.
The decision
BusinessLanding.me prepares the decision: market brief, partner search, investor site visit and an entry plan. businesslanding.me →
Legal opinions
Legal opinions come from licensed law firms, where needed; they are listed separately in the proposal. Details →
Valuation and transfer pricing
Valuations go through procjene.me; transfer pricing through transferne-cijene.me. transferne-cijene.me →
Sources
Primary sources
Official texts, in Montenegrin unless noted.
- Law on Companies (Official Gazette of Montenegro 90/25, amended 121/25 and March 2026; unofficial consolidated text 90/25 and 121/25, Central Bank of Montenegro; in Montenegrin)
- Law on Companies, amendments of March 2026 (Ukaz 01-009/26-581/2 of 27 March 2026, item 839, Arts. 8 and 10; in Montenegrin)
- Registration Rulebook (Official Gazette of Montenegro 118/25; in Montenegrin)
- Corporate Income Tax Law of Montenegro, Art. 28 (gov.me, in Montenegrin)
- European Commission - Montenegro, EU enlargement