{"id":1010284,"date":"2026-05-03T12:30:55","date_gmt":"2026-05-03T10:30:55","guid":{"rendered":"https:\/\/ekosphere.me\/tax-liability-under-section-2-astg-7-critical-points-when-moving-to-montenegro\/"},"modified":"2026-09-12T14:26:54","modified_gmt":"2026-09-12T12:26:54","slug":"tax-liability","status":"publish","type":"page","link":"https:\/\/ekosphere.me\/en\/tax-liability\/","title":{"rendered":"Tax liability under Section 2 AStG: 7 critical points when moving to Montenegro"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1010284\" class=\"elementor elementor-1010284 elementor-1006627\" data-elementor-post-type=\"page\">\n\t\t\t\t<main class=\"elementor-element elementor-element-d744594 e-flex e-con-boxed e-con e-parent\" data-id=\"d744594\" data-element_type=\"container\" data-e-type=\"container\" id=\"content\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d509101 elementor-widget__width-initial elementor-widget elementor-widget-html\" data-id=\"d509101\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<main id=\"content\" lang=\"en\">\n<section aria-labelledby=\"ek-hero-title\" class=\"ek-hero\" lang=\"en\">\n<div class=\"ek-hero__media\">\n<img fetchpriority=\"high\" alt=\"Tax liability - Preliminary tax audit when moving to Montenegro with a focus on Section 2 AStG and connection to Germany\" decoding=\"async\" height=\"1024\" loading=\"eager\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/01\/ulcinj-investieren.webp\" width=\"1792\" srcset=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/01\/ulcinj-investieren.webp 1792w, https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/01\/ulcinj-investieren-300x171.webp 300w, https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/01\/ulcinj-investieren-1024x585.webp 1024w, https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/01\/ulcinj-investieren-768x439.webp 768w, https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/01\/ulcinj-investieren-1536x878.webp 1536w\" sizes=\"(max-width: 767px) calc(100vw - 32px), (max-width: 1144px) calc(100vw - 44px), 1100px\" class=\"wp-image-1000789\">\n<\/div><nav aria-labelledby=\"planb-toc-title\" class=\"ek-faq ek-faq--toc\">\n<details id=\"ek-toc\" name=\"ek-page-accordion\">\n<summary id=\"planb-toc-title\" aria-controls=\"ek-toc-panel\">Inhaltsverzeichnis<\/summary>\n<div class=\"panel\" id=\"ek-toc-panel\" role=\"region\" aria-labelledby=\"planb-toc-title\">\n<ol class=\"ek-toc-list\" data-ek-toc=\"\">\n<li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-astg-montenegro-relevanz\">Why \u00a7 2 AStG can be relevant when moving to Montenegro<\/a><\/li>\n<li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-astg-voraussetzungen\">Which requirements must be checked<\/a><\/li>\n<li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-astg-deutschland-bezug\">Which references to Germany can be critical<\/a><\/li>\n<li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-astg-folgen-pruefpfad\">Possible consequences and sensible audit trail<\/a><\/li>\n<li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-astg-geeignet-ergebnis\">For whom the preliminary check makes sense<\/a><\/li>\n<li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-astg-why-ekosphere\">Role of ekosphere<\/a><\/li>\n<li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-programme-astg-montenegro\">Formats &amp; price range<\/a><\/li>\n<li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-faq-astg-montenegro-title\">FAQ on \u00a7 2 AStG and Montenegro<\/a><\/li>\n<li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-astg-kontakt\">Next step and contact<\/a><\/li>\n<\/ol>\n<\/div>\n<\/details>\n<\/nav>\n<div class=\"ek-hero__inner\">\n<h1 id=\"ek-hero-title\">Tax liability according to \u00a7 2 AStG: <span class=\"ek-heading-break\">Pre-check departure to Montenegro<\/span><\/h1>\n<p class=\"ek-services-intro-text\">Relocation to Montenegro does not automatically remove every German tax connection. Section 2 AStG may require examination where German nationality, earlier German tax liability, the foreign tax position and substantial economic interests in Germany coincide. The factual record should cover residence history, actual taxation, assets, income, property, shareholdings, investments, pensions, customers, business relationships and other continuing ties. Deregistration, a Montenegro permit, lease, company or property purchase cannot substitute for this test. A preliminary review organizes the personal and economic evidence, identifies potential extended limited tax-liability questions and prepares a transparent file for specialist German tax assessment before departure.<\/p>\n<ul class=\"ek-list\">\n<li><strong>Objective:<\/strong> realistically pre-sort German tax consequences before moving away.<\/li>\n<li><strong>Test logic:<\/strong> Clarify status \u2192 Record reference to Germany \u2192 Recognize \u00a7 2 AStG risks \u2192 Prepare specialist test.<\/li>\n<li><strong>Benefit:<\/strong> no false security through deregistration, residence permit or local tax assumptions.<\/li>\n<\/ul>\n<\/div>\n<\/section>\n\n<section aria-labelledby=\"ek-astg-montenegro-relevanz\" class=\"ek-section-gap\" lang=\"en\">\n<div class=\"ek-container\">\n<h2 id=\"ek-astg-montenegro-relevanz\">Why \u00a7 2 AStG can be relevant when moving to Montenegro<\/h2>\n<p class=\"ek-services-intro-text\">\n  Montenegro is of interest to many Germans as a place of residence, business or investment. From a tax\n perspective, there is often a misconception: anyone who leaves Germany is not automatically exempt from all German\n tax rules. It becomes particularly critical if assets, income, shareholdings or business relationships\n remain in Germany.  \n      <\/p>\n<p class=\"ek-services-intro-text\">\n  Section 2 AStG does not make a blanket link to Montenegro. The decisive factors are the person, departure, previous German tax liability,\n tax residency, actual taxation and remaining economic interests in Germany.\n Therefore, the departure from Germany <a href=\"https:\/\/ekosphere.me\/steuerlicher-wegzug\/\">for tax purposes<\/a> should not only be examined after deregistration. \n      <\/p>\n<ul class=\"ek-list ek-list--success\">\n<li><strong>Montenegro alone is not the test point:<\/strong> the entire personal and economic structure is decisive.<\/li>\n<li><strong>Germany can have a subsequent tax effect:<\/strong> Real estate, shareholdings, investments, pensions or business relationships must be recorded.<\/li>\n<li><strong>Formal steps are not enough:<\/strong> deregistration, rental agreement, residence permit or real estate acquisition are no substitute for a tax audit.<\/li>\n<li><strong>The individual case is decisive:<\/strong> tax history, income, assets and ties must be read together.<\/li>\n<li><strong>It is better to check beforehand than to explain later:<\/strong> The tax structure should be clarified before changing residence, setting up a company or reallocating assets.<\/li>\n<\/ul>\n<p class=\"ek-note\">\n  This page does not provide a conclusive tax classification of Section 2 AStG. It shows what information should be available,\n so that a tax advisor, specialist lawyer or comparable professional can examine the case reliably. \n      <\/p>\n<div class=\"ek-card__cta\">\n<a class=\"ek-btn ek-btn--whatsapp ek-wa-cta\" href=\"https:\/\/wa.me\/38230681227?text=Hello%2C%20I%20would%20like%20to%20classify%20my%20tax%20position%20on%20this%20topic%20and%20clarify%20which%20facts%20and%20evidence%20are%20needed%20first.%20Please%20contact%20me%0A%0ASeite%3A%20https%3A%2F%2Fekosphere.me%2Fen%2Ftax-liability%2F\" rel=\"noopener noreferrer\" target=\"_blank\"><img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/plugins\/ekosphere-DS\/assets\/contact-icons\/whatsapp-direct.png\" class=\"ek-wa-icon\" alt=\"\" aria-hidden=\"true\" decoding=\"async\" width=\"60\" height=\"61\">WhatsApp<\/a>\n<\/div>\n<\/div>\n<\/section>\n<section aria-labelledby=\"ek-astg-voraussetzungen\" class=\"ek-section-gap ek-services-block\" lang=\"en\">\n<div class=\"ek-container\">\n<h2 id=\"ek-astg-voraussetzungen\">Which requirements must be checked<\/h2>\n<p class=\"ek-services-intro-text\">\n  An audit in accordance with Section 2 AStG is particularly relevant if German nationality, a longer period of previous\n unlimited tax liability in Germany, relocation to a foreign country subject to a tax audit and significant\n economic interests in Germany come together.\n      <\/p>\n<div class=\"ek-process\">\n<section aria-labelledby=\"ek-astg-phase-1\">\n<h3 id=\"ek-astg-phase-1\">1. personal status<\/h3>\n<p>\n  First of all, the nationality, date of departure, previous unlimited tax liability and possible\n German residence residues are recorded. This determines whether Section 2 AStG falls within the scope of the test at all. \n          <\/p>\n<p><strong>Result:<\/strong> initial relevance assessment instead of gut feeling.<\/p>\n<\/section>\n<section aria-labelledby=\"ek-astg-phase-2\">\n<h3 id=\"ek-astg-phase-2\">2. foreign tax reference<\/h3>\n<p>\n  The Montenegro setup is then recorded: Living space, residence, activity, company, property, income and\n actual center of life. The key factor is whether the relocation is documented in a comprehensible manner. \n          <\/p>\n<p>\n<strong>Result:<\/strong> structured presentation of the planned <a href=\"https:\/\/ekosphere.me\/steuerliche-ansaessigkeit-montenegro\/\">or already started Montenegro<\/a> setup,\n <a href=\"https:\/\/ekosphere.me\/steuerliche-ansaessigkeit-montenegro\/\">including reference to tax<\/a> residency in Montenegro.\n          <\/p>\n<\/section>\n<section aria-labelledby=\"ek-astg-phase-3\">\n<h3 id=\"ek-astg-phase-3\">3. material economic interests<\/h3>\n<p>\n  German real estate, shareholdings, accounts, custody accounts, pensions, investment income,\n customer relationships and other domestic income are then recorded. This determines whether an in-depth tax audit\n needs to be prepared. \n          <\/p>\n<p><strong>Result:<\/strong> Risk profile for tax consultant, specialist lawyer or qualified specialist audit.<\/p>\n<\/section>\n<\/div>\n<p class=\"ek-note\">\n  ekosphere does not replace tax advice. We organize the initial situation in such a way that the tax audit does not have to start\n with loose individual pieces of information. \n      <\/p>\n<div class=\"ek-card__cta\">\n<a class=\"ek-btn ek-btn--whatsapp ek-wa-cta\" href=\"https:\/\/wa.me\/38230681227?text=Hello%2C%20I%20would%20like%20to%20classify%20my%20tax%20position%20on%20this%20topic%20and%20clarify%20which%20facts%20and%20evidence%20are%20needed%20first.%20Please%20contact%20me%0A%0ASeite%3A%20https%3A%2F%2Fekosphere.me%2Fen%2Ftax-liability%2F\" rel=\"noopener noreferrer\" target=\"_blank\"><img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/plugins\/ekosphere-DS\/assets\/contact-icons\/whatsapp-direct.png\" class=\"ek-wa-icon\" alt=\"\" aria-hidden=\"true\" decoding=\"async\" width=\"60\" height=\"61\">WhatsApp<\/a>\n<\/div>\n<\/div>\n<\/section>\n<section aria-labelledby=\"ek-astg-deutschland-bezug\" class=\"ek-section-gap\" lang=\"en\">\n<div class=\"ek-container\">\n<h2 id=\"ek-astg-deutschland-bezug\">Which references to Germany can be critical<\/h2>\n<p class=\"ek-services-intro-text\">\n  The most important practical part is the German inventory. Not every remaining reference automatically leads to\n \u00a7 2 AStG. However, the risk cannot be seriously assessed without a complete overview.  \n      <\/p>\n<ul class=\"ek-list ek-list--success\">\n<li><strong>Real estate:<\/strong> rented, owner-occupied or owned real estate in Germany.<\/li>\n<li><strong>Shareholdings:<\/strong> Shares in German partnerships or corporations.<\/li>\n<li><strong>Income:<\/strong> Rents, interest, dividends, pensions, annuities, licenses or other German sources.<\/li>\n<li><strong>Accounts and custody accounts:<\/strong> Bank balances, securities, investments or custody structures relating to Germany.<\/li>\n<li><strong>Business relationships:<\/strong> German customers, contracts, management, supply relationships or current fees.<\/li>\n<li><strong>Indirect structures:<\/strong> economic interests via companies, trust, family or participation models.<\/li>\n<\/ul>\n<p class=\"ek-note warn\">\n  The dangerous question is not: \"Am I deregistered?\" The better question is: \"What tax-relevant\n connections to Germany continue to exist after moving away?\" \n      <\/p>\n<\/div>\n<\/section>\n<section aria-labelledby=\"ek-astg-folgen-pruefpfad\" class=\"ek-section-gap\" lang=\"en\">\n<div class=\"ek-container\">\n<h2 id=\"ek-astg-folgen-pruefpfad\">Possible consequences and sensible audit trail<\/h2>\n<p class=\"ek-services-intro-text\">\n  If Section 2 AStG applies, Germany can recognize certain income beyond the normal limited tax liability. The statutory period can extend up to ten years after the end of the year of departure. \n  In addition, statutory thresholds, income groups and evidence must be examined on a case-by-case basis.\n      <\/p>\n<ul class=\"ek-list ek-list--success\">\n<li><strong>After-effect:<\/strong> Germany can remain relevant for tax purposes for longer than the actual move suggests.<\/li>\n<li><strong>Extended scope of income:<\/strong> certain income may also fall within the scope of the German test.<\/li>\n<li><strong>Tax rate effect:<\/strong> global income can play a role in determining the rate.<\/li>\n<li><strong>Declaration obligations:<\/strong> the case may trigger additional disclosures to German tax authorities.<\/li>\n<li><strong>Design risk:<\/strong> disorganized relocations, unclear management or sham relocations create areas of attack later on.<\/li>\n<\/ul>\n<h3>Audit trail before departure<\/h3>\n<ul class=\"ek-list ek-list--success\">\n<li><strong>Status analysis:<\/strong> Record nationality, tax history, domicile, habitual residence and time of departure.<\/li>\n<li><strong>Montenegro setup:<\/strong> Document residence, living space, activity, company, real estate and local income.<\/li>\n<li><strong>Germany inventory:<\/strong> List real estate, investments, accounts, securities accounts, pensions, customers, contracts and income.<\/li>\n<li><strong>Red Flags:<\/strong> Making the extent of German income and economic ties visible.<\/li>\n<li><strong>Specialist coordination:<\/strong> Tax consultant or specialist lawyer receives an orderly basis for decision-making.<\/li>\n<\/ul>\n<p class=\"ek-services-intro-text\">\n  Depending <a href=\"https:\/\/ekosphere.me\/steuerwohnsitz-montenegro\/\">on the structure<\/a>, additional questions may arise regarding <a href=\"https:\/\/ekosphere.me\/wegzugsbesteuerung\/\">exit taxation<\/a>, tax residence in Montenegro or the German declaration obligation. These points should not be mixed up with section 2 AStG, but should be examined separately. \n      <\/p>\n<div class=\"ek-card__cta\">\n<a class=\"ek-btn ek-btn--whatsapp ek-wa-cta\" href=\"https:\/\/wa.me\/38230681227?text=Hello%2C%20I%20would%20like%20to%20classify%20my%20tax%20position%20on%20this%20topic%20and%20clarify%20which%20facts%20and%20evidence%20are%20needed%20first.%20Please%20contact%20me%0A%0ASeite%3A%20https%3A%2F%2Fekosphere.me%2Fen%2Ftax-liability%2F\" rel=\"noopener noreferrer\" target=\"_blank\"><img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/plugins\/ekosphere-DS\/assets\/contact-icons\/whatsapp-direct.png\" class=\"ek-wa-icon\" alt=\"\" aria-hidden=\"true\" decoding=\"async\" width=\"60\" height=\"61\">WhatsApp<\/a>\n<\/div>\n<\/div>\n<\/section>\n<section aria-labelledby=\"ek-astg-geeignet-ergebnis\" class=\"ek-section-gap\" lang=\"en\">\n<div class=\"ek-container\">\n<h2 id=\"ek-astg-geeignet-ergebnis\">For whom the preliminary check makes sense<\/h2>\n<p class=\"ek-services-intro-text\">\n  The preliminary audit is suitable for people who want to prepare for their move to Montenegro not only in terms of organization, but also\n in terms of tax. It does not replace binding tax advice, but creates order,\n completeness and a clear interface to the specialist audit. \n      <\/p>\n<div class=\"ek-grid ek-grid--2\">\n<div class=\"ek-card\">\n<h3>Suitable for<\/h3>\n<ul class=\"ek-list ek-list--success\">\n<li>German nationals with planned or completed emigration to Montenegro<\/li>\n<li>Persons with real estate, shareholdings, accounts, custody accounts or pension withdrawals in Germany<\/li>\n<li>Entrepreneurs with German customers, German companies or a German asset structure<\/li>\n<li>Emigrants who want to prepare their domicile, residence and tax deregistration properly<\/li>\n<li>People who need a sorted document base for tax consultants or specialist lawyers<\/li>\n<\/ul>\n<\/div>\n<div class=\"ek-card\">\n<h3>Not suitable for<\/h3>\n<ul class=\"ek-list ek-list--negative\">\n<li>Pure tax-saving expectations without disclosure of the initial situation<\/li>\n<li>Departure without willingness to document income, assets and shareholdings<\/li>\n<li>Expectation of binding tax advice without a tax consultant or specialist lawyer<\/li>\n<li>Requests without intention to leave, time period or economic information<\/li>\n<li>Arrangements aimed at concealment or fictitious relocation<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<h3>Expected result<\/h3>\n<ul class=\"ek-list ek-list--success\">\n<li><strong>Status overview:<\/strong> date of departure, nationality, previous tax liability and Montenegro plan.<\/li>\n<li><strong>Germany inventory:<\/strong> Income, assets, investments, real estate, accounts, securities accounts and other ties.<\/li>\n<li><strong>Risk warnings:<\/strong> recognizable red flags with regard to Section 2 AStG and other German tax consequences.<\/li>\n<li><strong>List of documents:<\/strong> Documents that should be prepared before the tax audit.<\/li>\n<li><strong>Subsequent steps:<\/strong> Sequence for specialist examination, residence planning, Montenegro structure and operational implementation.<\/li>\n<\/ul>\n<p class=\"ek-note\">\n  The result is not a tax clearance. It is a verifiable working basis for the next technical and\n operational step. \n      <\/p>\n<\/div>\n<\/section>\n<section aria-labelledby=\"ek-astg-why-ekosphere\" class=\"ek-section-gap\" lang=\"en\">\n<div class=\"ek-container\">\n<h2 id=\"ek-astg-why-ekosphere\">Role of ekosphere<\/h2>\n<p class=\"ek-services-intro-text ek-text-block\">\n<strong>ekosphere<\/strong> accompanies the practical entry into Montenegro: residence, domicile, company,\n real estate, official channels and local implementation. Our role in Section 2 AStG lies at the interface: We organize\n the operational starting position, separate Montenegro issues from German tax issues and prepare the technical coordination\n in a comprehensible manner. \n      <\/p>\n<ul class=\"ek-list ek-list--success\">\n<li><strong>On site in Montenegro:<\/strong> residence, stay, office, real estate and company structure are practically categorized.<\/li>\n<li><strong>Focus on Germany:<\/strong> remaining economic interests are not ignored.<\/li>\n<li><strong>No false security:<\/strong> local tax assumptions are not sold as a blanket solution.<\/li>\n<li><strong>Clear demarcation:<\/strong> tax assessment is carried out by qualified tax consultants, specialist lawyers or comparable professionals.<\/li>\n<\/ul>\n<p class=\"ek-services-intro-text\">\n  If an operational <a href=\"https:\/\/ekosphere.me\/en\/montenegro-residence-permit-apply-for-2026-safely\/\">structure is planned<\/a> in Montenegro, residence, <a href=\"https:\/\/ekosphere.me\/firmengruendung-montenegro\/\">company formation<\/a> in Montenegro and residence permit in Montenegro should not be examined in isolation,\n but in the overall picture of the departure.\n      <\/p>\n<h3>Team on site in Ulcinj<\/h3>\n<div class=\"ek-team-intro ek-team-intro--single\">\n<p>\n  On site, we bundle residence logic, corporate structure, real estate reference and implementation. Tax\n specialist questions are prepared, but not replaced by blanket statements. \n        <\/p>\n<\/div>\n<div aria-label=\"Team on site in Ulcinj\" class=\"ek-team-grid\" role=\"list\">\n<article class=\"ek-team-card\" role=\"listitem\" aria-label=\"Ekrem: LOCAL CONTROL \/ STRUCTURE\">\n<img loading=\"lazy\" alt=\"Ekrem Rexhepagaj - local control and migration structure Montenegro\" decoding=\"async\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere_ekrem_blau_-1-2.webp\" width=\"1024\" height=\"1024\" srcset=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere_ekrem_blau_-1-2.webp 1024w, https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere_ekrem_blau_-1-2-300x300.webp 300w, https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere_ekrem_blau_-1-2-150x150.webp 150w, https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere_ekrem_blau_-1-2-768x768.webp 768w\" sizes=\"auto, (max-width: 767px) calc(100vw - 32px), (max-width: 1144px) calc(100vw - 44px), 1100px\" class=\"wp-image-997960\">\n<div class=\"ek-team-card__overlay\">\n<div aria-hidden=\"true\" class=\"ek-team-card__accent\"><\/div>\n<p class=\"ek-team-card__name\">Ekrem<\/p>\n<p class=\"ek-team-card__role\">LOCAL CONTROL \/ STRUCTURE<\/p>\n<\/div>\n<\/article>\n<article class=\"ek-team-card\" role=\"listitem\" aria-label=\"Nikola: OPERATIONAL SUPPORT \/ IMPLEMENTATION\">\n<img loading=\"lazy\" alt=\"Nikola Marovi\u0107 - operational support and implementation on site in Ulcinj\" decoding=\"async\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere_nikola-marovic_-8-2.webp\" width=\"1024\" height=\"1024\" srcset=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere_nikola-marovic_-8-2.webp 1024w, https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere_nikola-marovic_-8-2-300x300.webp 300w, https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere_nikola-marovic_-8-2-150x150.webp 150w, https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere_nikola-marovic_-8-2-768x768.webp 768w\" sizes=\"auto, (max-width: 767px) calc(100vw - 32px), (max-width: 1144px) calc(100vw - 44px), 1100px\" class=\"wp-image-997961\">\n<div class=\"ek-team-card__overlay\">\n<div aria-hidden=\"true\" class=\"ek-team-card__accent\"><\/div>\n<p class=\"ek-team-card__name\">Nikola<\/p>\n<p class=\"ek-team-card__role\">OPERATIONAL SUPPORT \/ IMPLEMENTATION<\/p>\n<\/div>\n<\/article>\n<article class=\"ek-team-card\" role=\"listitem\" aria-label=\"Ivana: ACCOUNTING \/ PROCESSING\">\n<img loading=\"lazy\" alt=\"Ivana Djuric - Accounting and commercial processing in Montenegro\" decoding=\"async\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere-Ivana-Djuric_2024.webp\" width=\"1024\" height=\"1024\" srcset=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere-Ivana-Djuric_2024.webp 1024w, https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere-Ivana-Djuric_2024-300x300.webp 300w, https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere-Ivana-Djuric_2024-150x150.webp 150w, https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere-Ivana-Djuric_2024-768x768.webp 768w\" sizes=\"auto, (max-width: 767px) calc(100vw - 32px), (max-width: 1144px) calc(100vw - 44px), 1100px\" class=\"wp-image-997868\">\n<div class=\"ek-team-card__overlay\">\n<div aria-hidden=\"true\" class=\"ek-team-card__accent\"><\/div>\n<p class=\"ek-team-card__name\">Ivana<\/p>\n<p class=\"ek-team-card__role\">ACCOUNTING \/ PROCESSING<\/p>\n<\/div>\n<\/article>\n<article class=\"ek-team-card\" role=\"listitem\" aria-label=\"Petar: ACCOUNTING \/ SUPPORT\">\n<img loading=\"lazy\" alt=\"Petar Duric - Accounting and commercial support\" decoding=\"async\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere_Petar-Duric_-2024.webp\" width=\"1024\" height=\"1024\" srcset=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere_Petar-Duric_-2024.webp 1024w, https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere_Petar-Duric_-2024-300x300.webp 300w, https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere_Petar-Duric_-2024-150x150.webp 150w, https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere_Petar-Duric_-2024-768x768.webp 768w\" sizes=\"auto, (max-width: 767px) calc(100vw - 32px), (max-width: 1144px) calc(100vw - 44px), 1100px\" class=\"wp-image-997867\">\n<div class=\"ek-team-card__overlay\">\n<div aria-hidden=\"true\" class=\"ek-team-card__accent\"><\/div>\n<p class=\"ek-team-card__name\">Petar<\/p>\n<p class=\"ek-team-card__role\">ACCOUNTING \/ SUPPORT<\/p>\n<\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/section>\n<section aria-labelledby=\"ek-programme-astg-montenegro\" class=\"ek-section-gap\" lang=\"en\">\n<div class=\"ek-container\">\n<h2 id=\"ek-programme-astg-montenegro\">Formats &amp; price range<\/h2>\n<p class=\"ek-services-intro-text ek-text-block\">\n  The appropriate format depends on whether a decision to leave the country is still pending or whether documents,\n assets and references to Germany already need to be prepared for the specialist examination.\n      <\/p>\n<div class=\"ek-services-grid\">\n<article class=\"ek-card\">\n<h3>Strategic initial meeting<\/h3>\n<p class=\"ek-sub\">Video call<\/p>\n<p class=\"ek-price\"><strong>150,00 \u20ac<\/strong><\/p>\n<ul class=\"ek-list ek-list--success\">\n<li>60 minutes<\/li>\n<li>1-3 participants<\/li>\n<li>DE \/ EN \/ MNE<\/li>\n<li>Roughly classify departure, Montenegro destination and relation to Germany<\/li>\n<li>Determine next audit trail<\/li>\n<\/ul>\n<div class=\"ek-card__cta\">\n<a class=\"ek-btn ek-btn--whatsapp ek-wa-cta\" href=\"https:\/\/wa.me\/38230681227?text=Hello%2C%20I%20would%20like%20to%20classify%20my%20tax%20position%20on%20this%20topic%20and%20clarify%20which%20facts%20and%20evidence%20are%20needed%20first.%20Please%20contact%20me%0A%0ASeite%3A%20https%3A%2F%2Fekosphere.me%2Fen%2Ftax-liability%2F\" rel=\"noopener noreferrer\" target=\"_blank\"><img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/plugins\/ekosphere-DS\/assets\/contact-icons\/whatsapp-direct.png\" class=\"ek-wa-icon\" alt=\"\" aria-hidden=\"true\" decoding=\"async\" width=\"60\" height=\"61\">WhatsApp<\/a>\n<\/div>\n<\/article>\n<article class=\"ek-card\">\n<h3>Document &amp; risk precheck<\/h3>\n<p class=\"ek-sub\">Remote screening<\/p>\n<p class=\"ek-price\"><strong>450,00 \u20ac<\/strong><\/p>\n<ul class=\"ek-list ek-list--success\">\n<li>Recording of reference to Germany, income and assets<\/li>\n<li>Pre-structuring of possible \u00a7 2 AStG red flags<\/li>\n<li>Checklist for tax consultant or specialist lawyer<\/li>\n<li>Classification of the planned Montenegro setup<\/li>\n<li>Recommendation for the next technical step<\/li>\n<\/ul>\n<div class=\"ek-card__cta\">\n<a class=\"ek-btn ek-btn--whatsapp ek-wa-cta\" href=\"https:\/\/wa.me\/38230681227?text=Hello%2C%20I%20would%20like%20to%20classify%20my%20tax%20position%20on%20this%20topic%20and%20clarify%20which%20facts%20and%20evidence%20are%20needed%20first.%20Please%20contact%20me%0A%0ASeite%3A%20https%3A%2F%2Fekosphere.me%2Fen%2Ftax-liability%2F\" rel=\"noopener noreferrer\" target=\"_blank\"><img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/plugins\/ekosphere-DS\/assets\/contact-icons\/whatsapp-direct.png\" class=\"ek-wa-icon\" alt=\"\" aria-hidden=\"true\" decoding=\"async\" width=\"60\" height=\"61\">WhatsApp<\/a>\n<\/div>\n<\/article>\n<article class=\"ek-card\">\n<h3>Operational on-site day<\/h3>\n<p class=\"ek-sub\">Implementation in Ulcinj<\/p>\n<p class=\"ek-price\"><strong>999,00 \u20ac<\/strong><\/p>\n<ul class=\"ek-list ek-list--success\">\n<li>1 day on-site implementation<\/li>\n<li>1-3 participants<\/li>\n<li>Practical classification of residence, office, real estate or company structure<\/li>\n<li>Sorting documents and responsibilities<\/li>\n<li>Documented decision status for subsequent steps<\/li>\n<\/ul>\n<div class=\"ek-card__cta\">\n<a class=\"ek-btn ek-btn--whatsapp ek-wa-cta\" href=\"https:\/\/wa.me\/38230681227?text=Hello%2C%20I%20would%20like%20to%20classify%20my%20tax%20position%20on%20this%20topic%20and%20clarify%20which%20facts%20and%20evidence%20are%20needed%20first.%20Please%20contact%20me%0A%0ASeite%3A%20https%3A%2F%2Fekosphere.me%2Fen%2Ftax-liability%2F\" rel=\"noopener noreferrer\" target=\"_blank\"><img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/plugins\/ekosphere-DS\/assets\/contact-icons\/whatsapp-direct.png\" class=\"ek-wa-icon\" alt=\"\" aria-hidden=\"true\" decoding=\"async\" width=\"60\" height=\"61\">WhatsApp<\/a>\n<\/div>\n<\/article>\n<article class=\"ek-card\">\n<h3>Multi-day program<\/h3>\n<p class=\"ek-sub\">Relocation, structure &amp; implementation<\/p>\n<p class=\"ek-price\"><strong>On request<\/strong><\/p>\n<ul class=\"ek-list ek-list--success\">\n<li>Duration according to project complexity<\/li>\n<li>Relocation, residence, company, real estate and specialist coordination can be combined<\/li>\n<li>Preparation of tax and operational interfaces<\/li>\n<li>Prioritization of risks, documents and responsibilities<\/li>\n<li>Implementation structure for Germany and Montenegro<\/li>\n<\/ul>\n<div class=\"ek-card__cta\">\n<a class=\"ek-btn ek-btn--whatsapp ek-wa-cta\" href=\"https:\/\/wa.me\/38230681227?text=Hello%2C%20I%20would%20like%20to%20classify%20my%20tax%20position%20on%20this%20topic%20and%20clarify%20which%20facts%20and%20evidence%20are%20needed%20first.%20Please%20contact%20me%0A%0ASeite%3A%20https%3A%2F%2Fekosphere.me%2Fen%2Ftax-liability%2F\" rel=\"noopener noreferrer\" target=\"_blank\"><img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/plugins\/ekosphere-DS\/assets\/contact-icons\/whatsapp-direct.png\" class=\"ek-wa-icon\" alt=\"\" aria-hidden=\"true\" decoding=\"async\" width=\"60\" height=\"61\">WhatsApp<\/a>\n<\/div>\n<\/article>\n<\/div>\n<p class=\"ek-note\">\n  Net prices plus 21 % VAT. Tax advice is provided exclusively by appropriately\n qualified tax consultants, specialist lawyers or comparable professionals.  \n      <\/p>\n<\/div>\n<\/section>\n<section aria-labelledby=\"ek-faq-astg-montenegro-title\" class=\"ek-faq ek-section-gap\" id=\"ek-faq-astg-montenegro\" lang=\"en\">\n<div class=\"ek-container\">\n<h2 id=\"ek-faq-astg-montenegro-title\">FAQ on \u00a7 2 AStG and Montenegro<\/h2>\n<p class=\"ek-services-intro-text\">\n  Section 2 AStG is German foreign tax law. The standard becomes relevant for moving to Montenegro if personal\n requirements, previous German tax liability and remaining economic interests in Germany\n come together. \n      <\/p>\n<details name=\"ek-page-accordion\">\n<summary><span>Does \u00a7 2 AStG automatically apply to every departure to Montenegro?<\/span><\/summary>\n<div class=\"panel\">\n<p>\n  No. Section 2 AStG does not automatically apply to every departure. Among other things, German\n citizenship, previous unlimited tax liability, tax situation abroad and significant\n economic interests in Germany are examined. \n          <\/p>\n<\/div>\n<\/details>\n<details name=\"ek-page-accordion\">\n<summary><span>Is Montenegro automatically a problem under \u00a7 2 AStG?<\/span><\/summary>\n<div class=\"panel\">\n<p>\n  No. Montenegro is not automatically \"the problem\". The decisive factors are the personal tax burden,\n the actual residency and the question of whether significant economic interests remain in\n Germany after the departure. \n          <\/p>\n<\/div>\n<\/details>\n<details name=\"ek-page-accordion\">\n<summary><span>Which references to Germany should I disclose?<\/span><\/summary>\n<div class=\"panel\">\n<p>\n  In particular, real estate, shareholdings, accounts, deposits, capital gains, pensions, annuities, license payments, German customer relationships and indirect economic interests should be disclosed.\n          <\/p>\n<\/div>\n<\/details>\n<details name=\"ek-page-accordion\">\n<summary><span>Is deregistration in Germany sufficient?<\/span><\/summary>\n<div class=\"panel\">\n<p>\n  No. Deregistration is an organizational step. For tax purposes, residence, habitual\n residence, center of life, income, assets and actual economic ties to Germany also count. \n          <\/p>\n<\/div>\n<\/details>\n<details name=\"ek-page-accordion\">\n<summary><span>Does a company in Montenegro help against \u00a7 2 AStG?<\/span><\/summary>\n<div class=\"panel\">\n<p>\n  A company in Montenegro does not help automatically. It must be operated in real terms: with activity, substance,\n management, documents and comprehensible processes. A purely formal foundation creates new\n questions rather than security.  \n          <\/p>\n<\/div>\n<\/details>\n<details name=\"ek-page-accordion\">\n<summary><span>Can global income play a role?<\/span><\/summary>\n<div class=\"panel\">\n<p>\n  Yes, global income can be relevant for determining the rate in connection with Section 2 AStG. Which\n details are specifically required must be examined on a case-by-case basis for tax purposes. \n          <\/p>\n<\/div>\n<\/details>\n<details name=\"ek-page-accordion\">\n<summary><span>What should be prepared before moving away?<\/span><\/summary>\n<div class=\"panel\">\n<p>\n  Tax history, date of departure, Montenegro setup, German income,\n assets, shareholdings, real estate, custody accounts, accounts, pension entitlements and current contracts should be prepared.\n          <\/p>\n<\/div>\n<\/details>\n<details name=\"ek-page-accordion\">\n<summary><span>Does ekosphere replace the tax consultant?<\/span><\/summary>\n<div class=\"panel\">\n<p>\n  No. ekosphere does not replace tax advice. We organize the operational and documentary starting position\n for the move to Montenegro and prepare the interface to qualified tax advice. \n          <\/p>\n<\/div>\n<\/details>\n<\/div>\n<\/section>\n<section aria-labelledby=\"ek-astg-kontakt\" class=\"ek-section-gap\" lang=\"en\">\n<div class=\"ek-container\">\n<h2 id=\"ek-astg-kontakt\">Next step and contact<\/h2>\n<p class=\"ek-services-intro-text\">\n  If a move to Montenegro is planned and there is still real estate, income, shareholdings, accounts, securities accounts\n or other economic benefits in Germany, \u00a7 2 AStG should be checked before taking operational steps.\n      <\/p>\n<p class=\"ek-services-intro-text\">\n  The initial consultation is sufficient if the initial situation, relocation goal and next step need to be sorted. The precheck\n is useful if you already have documents, assets or specific references to Germany. \n      <\/p>\n<div class=\"ek-card__cta\">\n<a class=\"ek-btn ek-btn--whatsapp ek-wa-cta\" href=\"https:\/\/wa.me\/38230681227?text=Hello%2C%20I%20would%20like%20to%20classify%20my%20tax%20position%20on%20this%20topic%20and%20clarify%20which%20facts%20and%20evidence%20are%20needed%20first.%20Please%20contact%20me%0A%0ASeite%3A%20https%3A%2F%2Fekosphere.me%2Fen%2Ftax-liability%2F\" rel=\"noopener noreferrer\" target=\"_blank\"><img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/plugins\/ekosphere-DS\/assets\/contact-icons\/whatsapp-direct.png\" class=\"ek-wa-icon\" alt=\"\" aria-hidden=\"true\" decoding=\"async\" width=\"60\" height=\"61\">WhatsApp<\/a>\n<a class=\"ek-btn ek-btn--solid\" href=\"https:\/\/ekosphere.me\/kontakt\/\">Contact form<\/a>\n<\/div>\n<br>\n<div class=\"ek-two-col-block ek-two-col-block--kontakt\">\n<div class=\"ek-two-col-block__media\">\n<div aria-label=\"Map: ekosphere doo in Ulcinj\" class=\"ek-map-embed\">\n<iframe allowfullscreen=\"\" loading=\"lazy\" referrerpolicy=\"no-referrer-when-downgrade\" src=\"https:\/\/www.google.com\/maps\/embed?pb=!1m18!1m12!1m3!1d2968.6659582497105!2d19.234249777269888!3d41.921539162691644!2m3!1f0!2f0!3f0!2m3!1i1024!2i768!4f13.1!3m3!1m2!1s0x134e134add63f7af%3A0xfaab88ca5f642ed0!2sekosphere%20doo!5e0!3m2!1sde!2s!4v1754661912926!5m2!1sde!2s\" title=\"Google Maps: ekosphere doo\"><\/iframe>\n<\/div>\n<\/div>\n<div class=\"ek-two-col-block__content\">\n<address>\n<strong>ekosphere doo<\/strong><br> Bulevar Teuta bb<br> 85360 Ulcinj, Montenegro<br><br> PIB: 0317 1868<br> REG: 5081 9609<br> PDV: 82 \/ 31-02022-6\n          <\/address>\n<p class=\"ek-services-intro-text\">\n  For initial contact, appointment requests or queries about moving to Montenegro, it makes sense to contact us directly by phone,\n WhatsApp or email. Appointments on site are made by prior arrangement. \n          <\/p>\n<ul class=\"ek-list ek-list--success\">\n<li>Phone: <a href=\"tel:+38269344043\">+382 69 344 043<\/a><\/li>\n<li>WhatsApp Business: <a class=\"ek-wa-cta\" href=\"https:\/\/wa.me\/38230681227?text=Hello%2C%20I%20would%20like%20to%20classify%20my%20tax%20position%20on%20this%20topic%20and%20clarify%20which%20facts%20and%20evidence%20are%20needed%20first.%20Please%20contact%20me%0A%0ASeite%3A%20https%3A%2F%2Fekosphere.me%2Fen%2Ftax-liability%2F\" rel=\"noopener noreferrer\" target=\"_blank\"><img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/plugins\/ekosphere-DS\/assets\/contact-icons\/whatsapp-direct.png\" class=\"ek-wa-icon\" alt=\"\" aria-hidden=\"true\" decoding=\"async\" width=\"60\" height=\"61\"><img loading=\"lazy\" alt=\"WhatsApp Chat Symbol direct\" aria-hidden=\"true\" class=\"ek-wa-icon\" decoding=\"async\" height=\"61\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/02\/whatsApp-Chat-Symbol-direct.png\" width=\"60\">+382 30 681 227<\/a><\/li>\n<li>E-mail: <a href=\"mailto:office@ekosphere.me\">office@ekosphere.me<\/a><\/li>\n<li>Opening hours: Mon-Fri 10:00-17:00<\/li>\n<li>Outside opening hours: by appointment<\/li>\n<\/ul>\n<div class=\"ek-card__cta\">\n<a class=\"ek-btn ek-btn--whatsapp ek-wa-cta\" href=\"https:\/\/wa.me\/38230681227?text=Hello%2C%20I%20would%20like%20to%20arrange%20an%20office%20appointment%20in%20Ulcinj%20and%20outline%20my%20request%20in%20advance.%20Please%20contact%20me%0A%0ASeite%3A%20https%3A%2F%2Fekosphere.me%2Fen%2Ftax-liability%2F\" rel=\"noopener noreferrer\" target=\"_blank\"><img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/plugins\/ekosphere-DS\/assets\/contact-icons\/whatsapp-direct.png\" class=\"ek-wa-icon\" alt=\"\" aria-hidden=\"true\" decoding=\"async\" width=\"60\" height=\"61\">WhatsApp<\/a>\n<a class=\"ek-btn ek-btn--solid\" href=\"https:\/\/ekosphere.me\/kontakt\/\">Contact form<\/a>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n\n<aside id=\"ek-editorial-context-1010284-d509101\" aria-label=\"Context and next review step\">\n<p><strong>Review framework for \u201cTax liability under Section 2 AStG: 7 critical points when moving to Montenegro\u201d:<\/strong> This page provides structured orientation, but it is not a blanket approval for an individual case. Before the next step, record the objective, starting position, relevant date, parties involved and available evidence separately. Distinguish a documented fact from an assumption and from a decision that only the competent authority or professional can make.<\/p>\n<ul><li><strong>Why \u00a7 2 AStG can be relevant when moving to Montenegro:<\/strong> Which facts and documents support this point, and what is still missing?<\/li><li><strong>Which requirements must be checked:<\/strong> Which prerequisites, deadlines or dependencies must be resolved first?<\/li><li><strong>1. personal status:<\/strong> What result is needed, and which authority or professional role may confirm it?<\/li><\/ul>\n<p>Tax questions require the countries involved, tax period, residence and presence data, income type, holdings, payment flows and available evidence to be consistent. General rules do not decide an individual case; qualified tax and legal advisers remain responsible for that assessment.<\/p>\n<p>Related orientation is available under <a href=\"https:\/\/ekosphere.me\/en\/tax-knowledge-montenegro\/\">Tax knowledge<\/a>, <a href=\"https:\/\/ekosphere.me\/wegzugsbesteuerung\/\">Exit taxation 2026: 7 critical points before moving to Montenegro<\/a> and <a href=\"https:\/\/ekosphere.me\/exit-tax\/\">Exit Tax Montenegro 2026: Check important disentanglement before departure<\/a>. ekosphere can structure information, participants and process steps; binding legal, tax, notarial, technical and administrative decisions remain with the responsible professionals and authorities.<\/p>\n<\/aside>\n<\/main>\n<script>(function(){\r\n  function getTopOverlayBottom(){\r\n    const els = document.elementsFromPoint(10, 10);\r\n    let bottom = 0;\r\n\r\n    for(const el of els){\r\n      const cs = window.getComputedStyle(el);\r\n      if(cs.position !== \"fixed\" && cs.position !== \"sticky\") continue;\r\n\r\n      const r = el.getBoundingClientRect();\r\n      if(r.top <= 0 && r.bottom > bottom) bottom = r.bottom;\r\n    }\r\n\r\n    return Math.round(bottom);\r\n  }\r\n\r\n  function normalizeScrollTo(id){\r\n    const el = document.getElementById(id);\r\n    if(!el) return;\r\n\r\n    el.scrollIntoView({ block:\"start\", behavior:\"auto\" });\r\n\r\n    requestAnimationFrame(function(){\r\n      requestAnimationFrame(function(){\r\n        const overlay = getTopOverlayBottom();\r\n        const desired = overlay + 12;\r\n        const top = el.getBoundingClientRect().top;\r\n        const delta = Math.round(top - desired);\r\n\r\n        if(Math.abs(delta) > 2){\r\n          window.scrollBy({ top: delta, left: 0, behavior: \"auto\" });\r\n        }\r\n      });\r\n    });\r\n  }\r\n\r\n  function handleAnchorClick(e){\r\n    const a = e.target.closest(\"ol[data-ek-toc] a[href^='#'], ul[data-ek-toc] a[href^='#']\");\r\n    if(!a) return;\r\n\r\n    const id = (a.getAttribute(\"href\") || \"\").slice(1);\r\n    if(!id || !document.getElementById(id)) return;\r\n\r\n    e.preventDefault();\r\n    e.stopPropagation();\r\n    if(e.stopImmediatePropagation) e.stopImmediatePropagation();\r\n\r\n    history.pushState(null, \"\", \"#\" + id);\r\n    normalizeScrollTo(id);\r\n  }\r\n\r\n  function init(){\r\n    document.addEventListener(\"click\", handleAnchorClick, true);\r\n\r\n    if(location.hash){\r\n      normalizeScrollTo(location.hash.slice(1));\r\n    }\r\n\r\n    window.addEventListener(\"hashchange\", function(){\r\n      if(location.hash){\r\n        normalizeScrollTo(location.hash.slice(1));\r\n      }\r\n    });\r\n  }\r\n\r\n  if(document.readyState === \"loading\"){\r\n    document.addEventListener(\"DOMContentLoaded\", init);\r\n  } else {\r\n    init();\r\n  }\r\n})();\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/main>\n\t\t\t\t<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tax liability according to \u00a7 2 AStG: Pre-check departure to Montenegro Moving to Montenegro does not automatically end all tax links to Germany. The extended limited tax liability under Section 2 AStG can affect German nationals, if previous German tax liability, low taxation or lack of foreign residency and significant economic interests in Germany come [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":1010152,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-1010284","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/pages\/1010284","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/comments?post=1010284"}],"version-history":[{"count":5,"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/pages\/1010284\/revisions"}],"predecessor-version":[{"id":1011664,"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/pages\/1010284\/revisions\/1011664"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/media\/1010152"}],"wp:attachment":[{"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/media?parent=1010284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}