{"id":1010307,"date":"2026-05-03T11:12:46","date_gmt":"2026-05-03T09:12:46","guid":{"rendered":"https:\/\/ekosphere.me\/exit-tax-montenegro-2026-check-important-disentanglement-before-departure\/"},"modified":"2026-06-10T19:50:28","modified_gmt":"2026-06-10T17:50:28","slug":"exit-tax-montenegro-2026-check-important-disentanglement-before-departure","status":"publish","type":"page","link":"https:\/\/ekosphere.me\/en\/exit-tax-montenegro-2026-check-important-disentanglement-before-departure\/","title":{"rendered":"Exit Tax Montenegro 2026: Check important disentanglement before departure"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1010307\" class=\"elementor elementor-1010307 elementor-1006618\" 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<figure class=\"ek-hero-image\">\r\n  <img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/01\/ulcinj-investieren.webp\" alt=\"Pre-check exit tax and disentanglement in the event of business relocation to Montenegro\" width=\"1792\" height=\"1024\" decoding=\"async\">\r\n<\/figure>\r\n\r\n<main id=\"content\">\r\n  <section class=\"ek-hero\" aria-labelledby=\"ek-hero-title\" lang=\"de\">\r\n    <div class=\"ek-hero__inner\">\r\n      <h1 id=\"ek-hero-title\">Exit tax \/ unbundling Montenegro: <span class=\"ek-heading-break\">check relocation, companies and tax structure before implementation<\/span><\/h1>\r\n\r\n      <p class=\"ek-services-intro-text\">\r\n  Anyone relocating their residence, management or business activities to Montenegro should not start with the company, account or residence. First of all, it must be clear whether the previous tax state could lose taxation rights to participations, business assets, hidden reserves, functions, customer relationships or intangible assets as a result of the relocation. \r\n      <\/p>\r\n\r\n      <ul class=\"ek-list\">\r\n        <li><strong>Objective: to<\/strong> identify tax exit and relocation risks before facts are created in Montenegro.<\/li>\r\n        <li><strong>Audit logic:<\/strong> Clarify country of origin &rarr; Record assets &rarr; Separate private, business and social levels &rarr; Involve tax advisor &rarr; Prepare Montenegro structure.<\/li>\r\n        <li><strong>Benefit:<\/strong> less flying blind with regard to exit taxation, disentanglement, management, permanent establishment and actual substance.<\/li>\r\n      <\/ul>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"ek-section-gap\" aria-labelledby=\"ek-toc-title\" lang=\"de\">\r\n    <div class=\"ek-container\">\r\n      <nav class=\"ek-faq ek-faq--toc\" aria-labelledby=\"ek-toc-title\">\r\n        <details id=\"ek-toc\">\r\n          <summary id=\"ek-toc-title\"><span>Table of contents<\/span><\/summary>\r\n          <div class=\"panel\">\r\n            <ol class=\"ek-toc-list\">\r\n              <li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-exit-tax-montenegro-relevanz\">Why exit tax \/ disentanglement can become relevant for Montenegro<\/a><\/li>\r\n              <li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-exit-tax-montenegro-abgrenzung\">Separate exit taxation, disentanglement and management<\/a><\/li>\r\n              <li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-exit-tax-montenegro-risiken\">Typical areas of risk when moving to Montenegro<\/a><\/li>\r\n              <li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-exit-tax-montenegro-ablauf\">Procedure: Structural check before relocation<\/a><\/li>\r\n              <li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-exit-tax-montenegro-geeignet-ergebnis\">For whom the preliminary check is useful and what it delivers<\/a><\/li>\r\n              <li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-exit-tax-montenegro-why-ekosphere\">Why ekosphere and team in Ulcinj<\/a><\/li>\r\n              <li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-programme-exit-tax-montenegro\">Formats &amp; price range<\/a><\/li>\r\n              <li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-faq-exit-tax-montenegro-title\">FAQ: Exit Tax \/ Disentanglement Montenegro<\/a><\/li>\r\n              <li class=\"ek-toc-item ek-toc-item--h2\"><a href=\"#ek-exit-tax-montenegro-kontakt\">Next step and contact<\/a><\/li>\r\n            <\/ol>\r\n          <\/div>\r\n        <\/details>\r\n      <\/nav>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"ek-section-gap\" aria-labelledby=\"ek-exit-tax-montenegro-relevanz\" lang=\"de\">\r\n    <div class=\"ek-container\">\r\n      <h2 id=\"ek-exit-tax-montenegro-relevanz\">Why exit tax \/ disentanglement can become relevant for Montenegro<\/h2>\r\n\r\n      <p class=\"ek-services-intro-text\">\r\n  Montenegro can be interesting for entrepreneurs, the self-employed and investors. The relocation should therefore not only be planned from the perspective of the destination state. The first decisive factor is whether the previous tax state loses taxation rights as a result of the relocation, can exercise them to a limited extent or attaches a tax consequence to the departure.  \r\n      <\/p>\r\n\r\n      <p class=\"ek-services-intro-text\">\r\n        <strong>ekosphere<\/strong> does not replace tax advice in the country of origin. We pre-arrange the Montenegro part, check the practical feasibility on site and prepare information in such a way that tax advisors, lawyers and clients can work with a clear set of facts. \r\n      <\/p>\r\n\r\n      <ul class=\"ek-list ek-list--success\">\r\n        <li><strong>Montenegro as a target country:<\/strong> relevant for relocation of domicile, company formation, relocation of management or local operational development.<\/li>\r\n        <li><strong>Exit taxation:<\/strong> relevant for certain private shareholdings and change or abandonment of tax residency.<\/li>\r\n        <li><strong>Disentanglement:<\/strong> relevant for business assets, hidden reserves, functions, IP, software, brands, customer relationships or contracts.<\/li>\r\n        <li><strong>Self-employed and freelancers:<\/strong> customer base, ongoing mandates, digital products or personal methods can also have economic value.<\/li>\r\n        <li><strong>Third country reference:<\/strong> Montenegro is an EU accession candidate, but currently not an EU\/EEA member. EU\/EEA logic must therefore not be transferred without verification. <\/li>\r\n        <li><strong>Actual substance:<\/strong> residence, office, management, bank account, contracts, accounting and service provision must fit together.<\/li>\r\n      <\/ul>\r\n\r\n      <p class=\"ek-note\">\r\n  For German cases, exit taxation, disentanglement, tax residency and actual management must be separated. The binding tax assessment belongs to the tax advisor or lawyer in the country of origin. \r\n      <\/p>\r\n\r\n      <p class=\"ek-note\">\r\n  The ekosphere pages on <a href=\"https:\/\/ekosphere.me\/steuerlicher-wegzug\/\">tax-related relocation<\/a>, <a href=\"https:\/\/ekosphere.me\/wegzugsbesteuerung\/\">relocation taxation<\/a> and <a href=\"https:\/\/ekosphere.me\/entstrickungssteuer\/\">unbundling tax<\/a> go into more detail.\r\n      <\/p>\r\n\r\n      <div class=\"ek-card__cta\">\r\n         <a href=\"https:\/\/wa.me\/38230681227?text=Guten%20Tag%2C%20ich%20habe%20Ihre%20Seite%20zu%20Exit%20Tax%20%2F%20Entstrickung%20und%20Montenegro%20gelesen%20und%20m%C3%B6chte%20meinen%20Wegzug%20vorpr%C3%BCfen.%20Bitte%20setzen%20Sie%20sich%20mit%20mir%20in%20Verbindung.\" rel=\"noopener noreferrer\" target=\"_blank\">\r\n          <img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/02\/whatsApp-Chat-Symbol-direct.png\" alt=\"WhatsApp Chat Symbol direct\" aria-hidden=\"true\" width=\"22\" height=\"22\" decoding=\"async\">\r\n          <span>Pre-check departure<\/span>\r\n        <\/a>\r\n        <a href=\"https:\/\/ekosphere.me\/kontakt\/\">Contact form<\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"ek-section-gap\" aria-labelledby=\"ek-exit-tax-montenegro-abgrenzung\" lang=\"de\">\r\n    <div class=\"ek-container\">\r\n      <h2 id=\"ek-exit-tax-montenegro-abgrenzung\">Separate exit taxation, disentanglement and management<\/h2>\r\n\r\n      <p class=\"ek-services-intro-text\">\r\n  \"Exit tax\" is often used as a collective term. This is not sufficient for the practical examination. A distinction must be made as to whether private shareholdings, business assets, a company, the management or a possible permanent establishment are affected.  \r\n      <\/p>\r\n\r\n      <ul class=\"ek-list ek-list--success\">\r\n        <li><strong>Private level:<\/strong> shareholdings, domicile, habitual residence, center of life and possible exit taxation.<\/li>\r\n        <li><strong>Operational level:<\/strong> assets, customer base, software, brands, domains, contracts, methods, know-how and hidden reserves.<\/li>\r\n        <li><strong>Company level:<\/strong> management, registered office, permanent establishment, relocation of functions and tax allocation of income.<\/li>\r\n        <li><strong>Montenegro level:<\/strong> DOO, actual activity, office, personnel, management, accounting, tax registration and bankability.<\/li>\r\n        <li><strong>Checkpoint:<\/strong> Only a clear separation shows whether a risk is practically relevant or only theoretical.<\/li>\r\n      <\/ul>\r\n\r\n      <p class=\"ek-note\">\r\n  The page on <a href=\"https:\/\/ekosphere.me\/steuerliche-ansaessigkeit-montenegro\/\">tax residency in Montenegro<\/a> is the appropriate link for questions of residency. For the current target structure, the overviews of <a href=\"https:\/\/ekosphere.me\/steuern-montenegro-2026\/\">taxes in Montenegro<\/a> and <a href=\"https:\/\/ekosphere.me\/steuerarten-montenegro-2026\/\">types of tax in Montenegro<\/a> are helpful. \r\n      <\/p>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"ek-section-gap\" aria-labelledby=\"ek-exit-tax-montenegro-risiken\" lang=\"de\">\r\n    <div class=\"ek-container\">\r\n      <h2 id=\"ek-exit-tax-montenegro-risiken\">Typical areas of risk when moving to Montenegro<\/h2>\r\n\r\n      <p class=\"ek-services-intro-text\">\r\n  Risks rarely arise from the desire to live in Montenegro. It becomes critical when economic assets are transferred before it is clear to whom they are assigned for tax purposes and which state has access to them. \r\n      <\/p>\r\n\r\n      <ul class=\"ek-list ek-list--success\">\r\n        <li><strong>Freelancers with a client base:<\/strong> ongoing mandates, recurring clients, digital products or personal methods can be valuable.<\/li>\r\n        <li><strong>Sole proprietorship:<\/strong> Contracts, websites, brands, domains, software, customer lists and work processes can be part of the business assets.<\/li>\r\n        <li><strong>Corporations:<\/strong> Relocation of management, holding structures, shareholdings, IP, cryptocurrencies in business assets or relocation of functions require separate examination.<\/li>\r\n        <li><strong>Digital business models:<\/strong> Consulting, coaching, development, agency services, platforms or online products are not automatically location-neutral.<\/li>\r\n        <li><strong>Sham structure:<\/strong> A Montenegrin company without a real function does not solve any tax problems. In case of doubt, it can trigger additional questions. <\/li>\r\n      <\/ul>\r\n\r\n      <div class=\"ek-card__cta\">\r\n         <a href=\"https:\/\/wa.me\/38230681227?text=Guten%20Tag%2C%20ich%20m%C3%B6chte%20meine%20Risiken%20bei%20Exit%20Tax%20%2F%20Entstrickung%20vor%20einem%20Montenegro-Wegzug%20einordnen%20lassen.%20Bitte%20kontaktieren%20Sie%20mich%20zur%20weiteren%20Abstimmung.\" rel=\"noopener noreferrer\" target=\"_blank\">\r\n          <img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/02\/whatsApp-Chat-Symbol-direct.png\" alt=\"WhatsApp Chat Symbol direct\" aria-hidden=\"true\" width=\"22\" height=\"22\" decoding=\"async\">\r\n          <span>Classify risks<\/span>\r\n        <\/a>\r\n        <a href=\"https:\/\/ekosphere.me\/kontakt\/\">Contact form<\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"ek-section-gap ek-services-block\" aria-labelledby=\"ek-exit-tax-montenegro-ablauf\" lang=\"de\">\r\n    <div class=\"ek-container\">\r\n      <h2 id=\"ek-exit-tax-montenegro-ablauf\">Procedure: <span class=\"ek-heading-break\">Structural check before relocation<\/span><\/h2>\r\n\r\n      <p class=\"ek-services-intro-text\">\r\n  A clean relocation to Montenegro does not start with the formation of the company. First of all, the country of origin, assets, functions and target structure must be put on the table. Then you can decide which Montenegro steps are sensible, verifiable and administratively feasible.  \r\n      <\/p>\r\n\r\n      <div class=\"ek-process\">\r\n        <section aria-labelledby=\"ek-exit-tax-phase-1\">\r\n          <h3 id=\"ek-exit-tax-phase-1\">Phase 1 - Recording the initial situation<\/h3>\r\n          <p>\r\n  Residency, tax residency, companies, shareholdings, customer structure, contracts, digital assets, business assets and planned departure are recorded.\r\n          <\/p>\r\n          <p><strong>Result:<\/strong> Overview of persons, companies and assets.<\/p>\r\n        <\/section>\r\n\r\n        <section aria-labelledby=\"ek-exit-tax-phase-2\">\r\n          <h3 id=\"ek-exit-tax-phase-2\">Phase 2 - Define tax audit areas<\/h3>\r\n          <p>\r\n  It is examined whether the previous tax state could lose or only exercise limited taxation rights as a result of the relocation to Montenegro. Hidden reserves, customer relationships, functions, IP, software, contracts and management are critical. \r\n          <\/p>\r\n          <p><strong>Result:<\/strong> Risk profile with open points for tax consultants and lawyers.<\/p>\r\n        <\/section>\r\n\r\n        <section aria-labelledby=\"ek-exit-tax-phase-3\">\r\n          <h3 id=\"ek-exit-tax-phase-3\">Phase 3 - Preparing the Montenegro structure<\/h3>\r\n          <p>\r\n  After that, residence, company formation, business address, accounting, bank, operational substance and ongoing administration in Montenegro are planned.\r\n          <\/p>\r\n          <p><strong>Result:<\/strong> Montenegro path with responsibilities, sequence and voting points.<\/p>\r\n        <\/section>\r\n      <\/div>\r\n\r\n      <p class=\"ek-note\">\r\n  For the operational side, see the related pages on <a href=\"https:\/\/ekosphere.me\/firmengruendung-montenegro\/\">company formation in Montenegro<\/a>, <a href=\"https:\/\/ekosphere.me\/firmenkonto-montenegro\/\">company bank account in Montenegro<\/a> and <a href=\"https:\/\/ekosphere.me\/aufenthaltserlaubnis\/\">residence permit in Montenegro<\/a>.\r\n      <\/p>\r\n\r\n      <div class=\"ek-card__cta\">\r\n         <a href=\"https:\/\/wa.me\/38230681227?text=Guten%20Tag%2C%20ich%20m%C3%B6chte%20den%20Pr%C3%BCfpfad%20f%C3%BCr%20Exit%20Tax%20%2F%20Entstrickung%20bei%20einem%20Montenegro-Wegzug%20kl%C3%A4ren.%20Bitte%20melden%20Sie%20sich%20bei%20mir%20zur%20weiteren%20Abstimmung.\" rel=\"noopener noreferrer\" target=\"_blank\">\r\n          <img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/02\/whatsApp-Chat-Symbol-direct.png\" alt=\"WhatsApp Chat Symbol direct\" aria-hidden=\"true\" width=\"22\" height=\"22\" decoding=\"async\">\r\n          <span>Clarify audit trail<\/span>\r\n        <\/a>\r\n        <a href=\"https:\/\/ekosphere.me\/kontakt\/\">Contact form<\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"ek-section-gap\" aria-labelledby=\"ek-exit-tax-montenegro-geeignet-ergebnis\" lang=\"de\">\r\n    <div class=\"ek-container\">\r\n      <h2 id=\"ek-exit-tax-montenegro-geeignet-ergebnis\">For whom the preliminary check is useful and what it delivers<\/h2>\r\n\r\n      <p class=\"ek-services-intro-text\">\r\n  The preliminary audit makes sense if a real departure, a business relocation or an operational set-up in Montenegro is planned. It does not make sense if only general tax rates are compared or ready-made tax answers are expected without an individual case examination. \r\n      <\/p>\r\n\r\n      <div class=\"ek-grid ek-grid--2\">\r\n        <div class=\"ek-card\">\r\n          <h3>Suitable for<\/h3>\r\n          <ul class=\"ek-list ek-list--success\">\r\n            <li>Entrepreneurs, self-employed persons and freelancers planning to move to Montenegro<\/li>\r\n            <li>People with existing customers, contracts, digital products or brand assets<\/li>\r\n            <li>Shareholders, managing directors or holding company owners with possible relocation of management<\/li>\r\n            <li>Digital entrepreneurs, agencies, developers, consultants, coaches and online business models<\/li>\r\n            <li>Mandates for which tax advisors in the country of origin require specific Montenegro facts<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n\r\n        <div class=\"ek-card\">\r\n          <h3>Not suitable for<\/h3>\r\n          <ul class=\"ek-list ek-list--negative\">\r\n            <li>Pure tax rate comparisons without a specific relocation or company reference<\/li>\r\n            <li>Attempts to avoid tax liability without substance or documentation<\/li>\r\n            <li>Unclear projects without information on the country of origin, activity, structure and timetable<\/li>\r\n            <li>Cases in which a final tax decision is expected without a case-by-case review<\/li>\r\n            <li>Structures that only rely on letterbox companies, bogus registered offices or formal re-registration<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"ek-grid ek-grid--2\">\r\n        <div class=\"ek-card\">\r\n          <h3>Result of the pre-structuring<\/h3>\r\n          <ul class=\"ek-list ek-list--success\">\r\n            <li><strong>Structure overview:<\/strong> persons, companies, shareholdings, activities, assets and planned Montenegro structure.<\/li>\r\n            <li><strong>Risk profile:<\/strong> recognizable areas of unbundling, open questions and points for tax consolidation.<\/li>\r\n            <li><strong>Montenegro check:<\/strong> residence, DOO, business address, accounting, bank, substance and practical feasibility.<\/li>\r\n            <li><strong>List of documents:<\/strong> Documents and information for tax consultants and lawyers.<\/li>\r\n            <li><strong>Sequence:<\/strong> sensible steps before moving away, founding a company and starting operations in Montenegro.<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n\r\n        <div class=\"ek-card\">\r\n          <h3>What remains open<\/h3>\r\n          <ul class=\"ek-list ek-list--negative\">\r\n            <li>Tax calculation of a possible exit tax<\/li>\r\n            <li>Binding design in the country of origin<\/li>\r\n            <li>Expert opinion on exit taxation<\/li>\r\n            <li>Legal advice on the tax law of the country of origin<\/li>\r\n            <li>Guarantee that no tax liability arises<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <p class=\"ek-note\">\r\n  The decisive factor is not whether Montenegro looks interesting from a tax perspective. The decisive factor is whether the path to get there is properly prepared, documented and professionally coordinated from the perspective of the existing tax state. \r\n      <\/p>\r\n\r\n      <div class=\"ek-card__cta\">\r\n         <a href=\"https:\/\/wa.me\/38230681227?text=Guten%20Tag%2C%20ich%20m%C3%B6chte%20kl%C3%A4ren%2C%20ob%20mein%20Montenegro-Vorhaben%20eine%20Exit-Tax-%20%2F%20Entstrickungspr%C3%BCfung%20braucht.%20Bitte%20nehmen%20Sie%20Kontakt%20mit%20mir%20auf.\" rel=\"noopener noreferrer\" target=\"_blank\">\r\n          <img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/02\/whatsApp-Chat-Symbol-direct.png\" alt=\"WhatsApp Chat Symbol direct\" aria-hidden=\"true\" width=\"22\" height=\"22\" decoding=\"async\">\r\n          <span>Clarify suitability<\/span>\r\n        <\/a>\r\n        <a href=\"https:\/\/ekosphere.me\/kontakt\/\">Contact form<\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"ek-section-gap\" aria-labelledby=\"ek-exit-tax-montenegro-why-ekosphere\" lang=\"de\">\r\n    <div class=\"ek-container\">\r\n      <h2 id=\"ek-exit-tax-montenegro-why-ekosphere\">Why ekosphere and team in Ulcinj<\/h2>\r\n\r\n      <p class=\"ek-services-intro-text ek-text-block\">\r\n  The difference does not lie in blanket statements about low tax rates. The decisive factor is whether the relocation logic, local implementation and verifiable substance fit together. <strong>ekosphere<\/strong> prepares the Montenegro part in such a way that the residence, company, accounting, business address, bank and contact person interact realistically. \r\n      <\/p>\r\n\r\n      <ul class=\"ek-list ek-list--success\">\r\n        <li><strong>Local anchoring:<\/strong> classification of company formation, residence, office, accounting and processes in Montenegro.<\/li>\r\n        <li><strong>No blanket promises:<\/strong> tax advantages are not claimed, but compared with the country of origin, substance and relocation logic.<\/li>\r\n        <li><strong>Interface with advisors:<\/strong> Preparation of comprehensible facts for tax advisors, lawyers and clients.<\/li>\r\n        <li><strong>Implementation on site:<\/strong> Accompaniment of DOO, residence process, account, administration and local organization according to clarified structure.<\/li>\r\n      <\/ul>\r\n\r\n      <div class=\"ek-team-intro ek-team-intro--single\">\r\n        <p>\r\n  We bundle structuring, administration, accounting interface and practical implementation on site. This means that a planned relocation is not a quick fix, but a comprehensible process with clear responsibilities. \r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"ek-team-grid\" role=\"list\" aria-label=\"Team vor Ort in Ulcinj\">\r\n        <article class=\"ek-team-card\" role=\"listitem\">\r\n          <img src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere_ekrem_blau_-1-2.webp\" alt=\"Ekrem Rexhepagaj - Structuring and local control in Montenegro relocations\" loading=\"lazy\" decoding=\"async\">\r\n          <div class=\"ek-team-card__overlay\">\r\n            <div class=\"ek-team-card__accent\" aria-hidden=\"true\"><\/div>\r\n            <p class=\"ek-team-card__name\">Ekrem<\/p>\r\n            <p class=\"ek-team-card__role\">STRUCTURING \/ LOCAL CONTROL<\/p>\r\n          <\/div>\r\n        <\/article>\r\n\r\n        <article class=\"ek-team-card\" role=\"listitem\">\r\n          <img src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere_nikola-marovic_-8-2.webp\" alt=\"Nikola Marovi&#263; - operational support and implementation on site in Ulcinj\" loading=\"lazy\" decoding=\"async\">\r\n          <div class=\"ek-team-card__overlay\">\r\n            <div class=\"ek-team-card__accent\" aria-hidden=\"true\"><\/div>\r\n            <p class=\"ek-team-card__name\">Nikola<\/p>\r\n            <p class=\"ek-team-card__role\">OPERATIONAL SUPPORT \/ IMPLEMENTATION<\/p>\r\n          <\/div>\r\n        <\/article>\r\n\r\n        <article class=\"ek-team-card\" role=\"listitem\">\r\n          <img src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere-Ivana-Djuric_2024.webp\" alt=\"Ivana Djuric - Accounting and commercial processing in Montenegro\" loading=\"lazy\" decoding=\"async\">\r\n          <div class=\"ek-team-card__overlay\">\r\n            <div class=\"ek-team-card__accent\" aria-hidden=\"true\"><\/div>\r\n            <p class=\"ek-team-card__name\">Ivana<\/p>\r\n            <p class=\"ek-team-card__role\">ACCOUNTING \/ PROCESSING<\/p>\r\n          <\/div>\r\n        <\/article>\r\n\r\n        <article class=\"ek-team-card\" role=\"listitem\">\r\n          <img src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2025\/08\/ekosphere_Petar-Duric_-2024.webp\" alt=\"Petar Duric - Accounting and commercial support\" loading=\"lazy\" decoding=\"async\">\r\n          <div class=\"ek-team-card__overlay\">\r\n            <div class=\"ek-team-card__accent\" aria-hidden=\"true\"><\/div>\r\n            <p class=\"ek-team-card__name\">Petar<\/p>\r\n            <p class=\"ek-team-card__role\">ACCOUNTING \/ SUPPORT<\/p>\r\n          <\/div>\r\n        <\/article>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"ek-section-gap\" aria-labelledby=\"ek-programme-exit-tax-montenegro\" lang=\"de\">\r\n    <div class=\"ek-container\">\r\n      <h2 id=\"ek-programme-exit-tax-montenegro\">Formats &amp; price range<\/h2>\r\n\r\n      <p class=\"ek-services-intro-text ek-text-block\">\r\n  The appropriate format depends on whether only the departure needs to be sorted first or whether companies, contracts, investments, customer relationships and specific Montenegro steps already exist.\r\n      <\/p>\r\n\r\n      <h3>Which format suits which need?<\/h3>\r\n      <ul class=\"ek-list ek-list--success\">\r\n        <li><strong>Initial strategic meeting:<\/strong> when relocation, activity and Montenegro target structure must be classified first.<\/li>\r\n        <li><strong>Document &amp; risk precheck:<\/strong> if existing company, customer, contract or asset structures are to be sorted in advance.<\/li>\r\n        <li><strong>Operational structuring day:<\/strong> when residence, DOO, account, accounting and consultant reconciliation in Montenegro need to be merged.<\/li>\r\n        <li><strong>Multi-day program:<\/strong> when private level, corporate level, real estate, residence status and operational structure are to be arranged in parallel.<\/li>\r\n      <\/ul>\r\n\r\n      <div class=\"ek-services-grid\">\r\n        <article class=\"ek-card\">\r\n          <h3>Strategic initial meeting<\/h3>\r\n          <p class=\"ek-sub\">Video call<\/p>\r\n          <p class=\"ek-price\"><strong>150,00 &euro;<\/strong><\/p>\r\n          <ul class=\"ek-list ek-list--success\">\r\n            <li>60 minutes<\/li>\r\n            <li>1-3 participants<\/li>\r\n            <li>DE \/ EN \/ MNE<\/li>\r\n            <li>Clarify country of origin, activity and Montenegro destination<\/li>\r\n            <li>Define audit trail for tax consultants and implementation<\/li>\r\n          <\/ul>\r\n          <div class=\"ek-card__cta\">\r\n             <a class=\"ek-btn ek-btn--whatsapp\" href=\"https:\/\/wa.me\/38230681227?text=Guten%20Tag%2C%20ich%20m%C3%B6chte%20das%20strategische%20Erstgespr%C3%A4ch%20zu%20Exit%20Tax%20%2F%20Entstrickung%20und%20Montenegro%20buchen.%20Bitte%20kontaktieren%20Sie%20mich%20zur%20Terminabstimmung.\" rel=\"noopener noreferrer\" target=\"_blank\">\r\n              <img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/02\/whatsApp-Chat-Symbol-direct.png\" alt=\"WhatsApp Chat Symbol direct\" aria-hidden=\"true\" width=\"22\" height=\"22\" decoding=\"async\">\r\n              <span>Book an initial consultation<\/span>\r\n            <\/a>\r\n            <a class=\"ek-btn ek-btn--solid\" href=\"https:\/\/ekosphere.me\/kontakt\/\">Contact form<\/a>\r\n          <\/div>\r\n        <\/article>\r\n\r\n        <article class=\"ek-card\">\r\n          <h3>Document &amp; risk precheck<\/h3>\r\n          <p class=\"ek-sub\">Remote Screening<\/p>\r\n          <p class=\"ek-price\"><strong>450,00 &euro;<\/strong><\/p>\r\n          <ul class=\"ek-list ek-list--success\">\r\n            <li>Document list and structure recording<\/li>\r\n            <li>Red flag screening for activity \/ company \/ contracts \/ assets<\/li>\r\n            <li>List of questions for tax advisors in the country of origin<\/li>\r\n            <li>Classification of Montenegro feasibility<\/li>\r\n            <li>Check logic for the next step<\/li>\r\n          <\/ul>\r\n          <div class=\"ek-card__cta\">\r\n             <a class=\"ek-btn ek-btn--whatsapp\" href=\"https:\/\/wa.me\/38230681227?text=Guten%20Tag%2C%20ich%20m%C3%B6chte%20den%20Dokumenten-%20%26%20Risiko-Precheck%20zu%20Exit%20Tax%20%2F%20Entstrickung%20und%20Montenegro%20buchen.%20Bitte%20melden%20Sie%20sich%20bei%20mir%20zur%20weiteren%20Abstimmung.\" rel=\"noopener noreferrer\" target=\"_blank\">\r\n              <img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/02\/whatsApp-Chat-Symbol-direct.png\" alt=\"WhatsApp Chat Symbol direct\" aria-hidden=\"true\" width=\"22\" height=\"22\" decoding=\"async\">\r\n              <span>Book Precheck<\/span>\r\n            <\/a>\r\n            <a class=\"ek-btn ek-btn--solid\" href=\"https:\/\/ekosphere.me\/kontakt\/\">Contact form<\/a>\r\n          <\/div>\r\n        <\/article>\r\n\r\n        <article class=\"ek-card\">\r\n          <h3>Operational structuring day<\/h3>\r\n          <p class=\"ek-sub\">Montenegro implementation on site<\/p>\r\n          <p class=\"ek-price\"><strong>999,00 &euro;<\/strong><\/p>\r\n          <ul class=\"ek-list ek-list--success\">\r\n            <li>1 day structured implementation<\/li>\r\n            <li>1-3 participants<\/li>\r\n            <li>Reconciliation of residence, DOO, account, bookkeeping and office structure<\/li>\r\n            <li>Preparation of the surgical Montenegro substance<\/li>\r\n            <li>Documented decision and implementation status<\/li>\r\n          <\/ul>\r\n          <div class=\"ek-card__cta\">\r\n             <a class=\"ek-btn ek-btn--whatsapp\" href=\"https:\/\/wa.me\/38230681227?text=Guten%20Tag%2C%20ich%20m%C3%B6chte%20einen%20operativen%20Strukturierungstag%20zu%20Exit%20Tax%20%2F%20Entstrickung%20und%20Montenegro%20planen.%20Bitte%20nehmen%20Sie%20Kontakt%20mit%20mir%20auf.\" rel=\"noopener noreferrer\" target=\"_blank\">\r\n              <img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/02\/whatsApp-Chat-Symbol-direct.png\" alt=\"WhatsApp Chat Symbol direct\" aria-hidden=\"true\" width=\"22\" height=\"22\" decoding=\"async\">\r\n              <span>Plan structuring day<\/span>\r\n            <\/a>\r\n            <a class=\"ek-btn ek-btn--solid\" href=\"https:\/\/ekosphere.me\/kontakt\/\">Contact form<\/a>\r\n          <\/div>\r\n        <\/article>\r\n\r\n        <article class=\"ek-card\">\r\n          <h3>Multi-day program<\/h3>\r\n          <p class=\"ek-sub\">Extended relocation structure<\/p>\r\n          <p class=\"ek-price\"><strong>On request<\/strong><\/p>\r\n          <ul class=\"ek-list ek-list--success\">\r\n            <li>Duration according to project complexity<\/li>\r\n            <li>Private level, company level and Montenegro implementation can be combined<\/li>\r\n            <li>Coordination of tax consultant, lawyer, accounting and local implementation<\/li>\r\n            <li>Prioritization of risks, deadlines and follow-up steps<\/li>\r\n            <li>Structure for decision-making and implementation<\/li>\r\n          <\/ul>\r\n          <div class=\"ek-card__cta\">\r\n             <a class=\"ek-btn ek-btn--whatsapp\" href=\"https:\/\/wa.me\/38230681227?text=Guten%20Tag%2C%20ich%20m%C3%B6chte%20ein%20individuelles%20Mehrtages-Programm%20zu%20Exit%20Tax%20%2F%20Entstrickung%20und%20Montenegro%20anfragen.%20Bitte%20kontaktieren%20Sie%20mich%20zur%20weiteren%20Abstimmung.\" rel=\"noopener noreferrer\" target=\"_blank\">\r\n              <img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/02\/whatsApp-Chat-Symbol-direct.png\" alt=\"WhatsApp Chat Symbol direct\" aria-hidden=\"true\" width=\"22\" height=\"22\" decoding=\"async\">\r\n              <span>Request program<\/span>\r\n            <\/a>\r\n            <a class=\"ek-btn ek-btn--solid\" href=\"https:\/\/ekosphere.me\/kontakt\/\">contact form<\/a>\r\n          <\/div>\r\n        <\/article>\r\n      <\/div>\r\n\r\n      <p class=\"ek-note\">\r\n  Net prices plus 21% VAT. Tax calculations, expert opinions and binding arrangements are not carried out by ekosphere, but by qualified tax consultants or lawyers in the respective country of origin.  \r\n      <\/p>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"ek-faq-exit-tax-montenegro\" class=\"ek-faq ek-section-gap\" aria-labelledby=\"ek-faq-exit-tax-montenegro-title\" lang=\"de\">\r\n    <div class=\"ek-container\">\r\n      <h2 id=\"ek-faq-exit-tax-montenegro-title\">FAQ: <span class=\"ek-heading-break\">Exit Tax \/ Disentanglement Montenegro<\/span><\/h2>\r\n\r\n      <p class=\"ek-services-intro-text\">\r\n  Exit tax \/ disentanglement is not a special issue for Montenegro. It is an exit and relocation topic of the previous tax state. Montenegro becomes relevant if residence, management, company or operational activities are to be relocated there.  \r\n      <\/p>\r\n\r\n      <details>\r\n        <summary><span>What does exit tax \/ disentanglement mean when moving to Montenegro?<\/span><\/summary>\r\n        <div class=\"panel\">\r\n          <p>\r\n  Exit tax \/ disentanglement means that a previous tax state can tax hidden reserves or economic assets if its right of taxation is excluded or limited by a transfer to Montenegro. Participations, business assets, functions, customer relationships, contracts, software, brands and management are particularly relevant. \r\n          <\/p>\r\n        <\/div>\r\n      <\/details>\r\n\r\n      <details>\r\n        <summary><span>Does this only apply to GmbH shareholders?<\/span><\/summary>\r\n        <div class=\"panel\">\r\n          <p>\r\n  No. In addition to companies, freelancers, sole traders and digital business models can also be affected if valuable functions, customer bases, contracts or intangible assets are relocated abroad.\r\n          <\/p>\r\n        <\/div>\r\n      <\/details>\r\n\r\n      <details>\r\n        <summary><span>Is Montenegro as a destination country automatically unproblematic for tax purposes?<\/span><\/summary>\r\n        <div class=\"panel\">\r\n          <p>\r\n  No. Montenegro can be interesting for tax purposes as a destination state, but does not replace the audit in the country of origin. The decisive factor is whether the previous tax liability, permanent establishment, management or allocation of assets are cleanly terminated, transferred or delimited. \r\n          <\/p>\r\n        <\/div>\r\n      <\/details>\r\n\r\n      <details>\r\n        <summary><span>What documents are required for a meaningful preliminary assessment?<\/span><\/summary>\r\n        <div class=\"panel\">\r\n          <p>\r\n  It makes sense to provide information on your place of residence, country of origin, companies, shareholdings, customer structure, contracts, sales, assets, digital assets, planned Montenegro structure and schedule.\r\n          <\/p>\r\n          <ul class=\"ek-list\">\r\n            <li>Company documents, contracts and shareholding structure<\/li>\r\n            <li>Description of activity, customers, IP, software, brands and domains<\/li>\r\n            <li>Planned date of departure and desired Montenegro structure<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n      <\/details>\r\n\r\n      <details>\r\n        <summary><span>Can a Montenegrin DOO prevent disentanglement?<\/span><\/summary>\r\n        <div class=\"panel\">\r\n          <p>\r\n  Not automatically. A DOO can be part of a clean target structure. However, it does not prevent disentanglement if existing functions, assets or management are transferred out of the previous tax state and were subject to tax there.  \r\n          <\/p>\r\n        <\/div>\r\n      <\/details>\r\n\r\n      <details>\r\n        <summary><span>Why is Montenegro important as a non-EU \/ non-EEA country?<\/span><\/summary>\r\n        <div class=\"panel\">\r\n          <p>\r\n  Montenegro is an EU accession candidate, but not currently an EU\/EEA member. For this reason, facilitations or special rules for relocations within the EU\/EEA may not be transferred to Montenegro without examination. \r\n          <\/p>\r\n        <\/div>\r\n      <\/details>\r\n\r\n      <details>\r\n        <summary><span>What does ekosphere test - and what doesn't?<\/span><\/summary>\r\n        <div class=\"panel\">\r\n          <p>\r\n  ekosphere examines the feasibility of Montenegro, structures the facts and prepares relevant questions for tax advisors and lawyers. ekosphere does not prepare tax opinions, binding tax calculations or legal advice on the tax law of the source country. \r\n          <\/p>\r\n        <\/div>\r\n      <\/details>\r\n\r\n      <details>\r\n        <summary><span>What result should be available before moving away?<\/span><\/summary>\r\n        <div class=\"panel\">\r\n          <p>\r\n  Before moving away, it should be clear which private, operational and corporate levels are affected, which assets or functions are being relocated, which questions the tax advisor needs to examine and how the operational Montenegro structure will actually be implemented.\r\n          <\/p>\r\n          <ul class=\"ek-list\">\r\n            <li>Clear structural overview<\/li>\r\n            <li>Outstanding tax issues for the country of origin<\/li>\r\n            <li>Realistic Montenegro implementation plan<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n      <\/details>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"ek-section-gap\" aria-labelledby=\"ek-exit-tax-montenegro-kontakt\" lang=\"de\">\r\n    <div class=\"ek-container\">\r\n      <h2 id=\"ek-exit-tax-montenegro-kontakt\">Next step and contact<\/h2>\r\n\r\n      <p class=\"ek-services-intro-text\">\r\n  If relocation, company formation or operational relocation to Montenegro are planned, the exit tax \/ disentanglement issue should be clarified before implementation. It makes sense to start with an inventory of the country of origin, activities, assets, companies and desired Montenegro target structure. \r\n      <\/p>\r\n\r\n      <p class=\"ek-services-intro-text\">\r\n  The initial meeting is sufficient if the target image and risk areas need to be sorted first. A pre-check makes sense if documents, existing companies, contracts, customer relationships or concrete Montenegro steps are already available. \r\n      <\/p>\r\n\r\n      <div class=\"ek-card__cta\">\r\n         <a href=\"https:\/\/wa.me\/38230681227?text=Guten%20Tag%2C%20ich%20m%C3%B6chte%20ein%20Erstgespr%C3%A4ch%20zu%20Exit%20Tax%20%2F%20Entstrickung%20und%20Montenegro%20starten.%20Bitte%20setzen%20Sie%20sich%20mit%20mir%20in%20Verbindung.\" rel=\"noopener noreferrer\" target=\"_blank\">\r\n          <img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/02\/whatsApp-Chat-Symbol-direct.png\" alt=\"WhatsApp Chat Symbol direct\" aria-hidden=\"true\" width=\"22\" height=\"22\" decoding=\"async\">\r\n          <span>Start initial consultation<\/span>\r\n        <\/a>\r\n        <a href=\"https:\/\/ekosphere.me\/kontakt\/\">Contact form<\/a>\r\n      <\/div>\r\n<br>      <div class=\"ek-two-col-block ek-two-col-block--kontakt\">\r\n        <div class=\"ek-two-col-block__media\">\r\n          <div class=\"ek-map-embed\" aria-label=\"Karte: ekosphere doo in Ulcinj\">\r\n            <iframe title=\"Google Maps: ekosphere doo\" 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\" allowfullscreen=\"\" loading=\"lazy\" referrerpolicy=\"no-referrer-when-downgrade\"><\/iframe>\r\n          <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ek-two-col-block__content\">\r\n          <address>\r\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\r\n          <\/address>\r\n\r\n          <p class=\"ek-services-intro-text\">\r\n  For initial contact, appointment requests or queries about Exit Tax \/ Entstrickung and Montenegro, it makes sense to contact us directly by phone, WhatsApp or email. Appointments on site are made by prior arrangement. \r\n          <\/p>\r\n\r\n          <ul class=\"ek-list ek-list--success\">\r\n            <li>Phone: <a href=\"tel:+38269344043\">+382 69 344 043<\/a><\/li>\r\n            <li>WhatsApp Business: <a href=\"https:\/\/wa.me\/38230681227?text=Guten%20Tag%2C%20ich%20m%C3%B6chte%20einen%20Termin%20zu%20Exit%20Tax%20%2F%20Entstrickung%20und%20Montenegro%20vereinbaren.%20Bitte%20melden%20Sie%20sich%20bei%20mir%20zur%20Terminabstimmung.\" rel=\"noopener noreferrer\" target=\"_blank\">+382 30 681 227<\/a><\/li>\r\n            <li>E-mail: <a href=\"mailto:office@ekosphere.me\">office@ekosphere.me<\/a><\/li>\r\n            <li>Opening hours: Mon-Fri 10:00-17:00<\/li>\r\n            <li>Outside opening hours: by appointment<\/li>\r\n          <\/ul>\r\n\r\n          <div class=\"ek-card__cta\">\r\n             <a href=\"https:\/\/wa.me\/38230681227?text=Guten%20Tag%2C%20ich%20m%C3%B6chte%20einen%20Termin%20zu%20Exit%20Tax%20%2F%20Entstrickung%20und%20Montenegro%20vereinbaren.%20Bitte%20kontaktieren%20Sie%20mich%20zur%20Terminabstimmung.\" rel=\"noopener noreferrer\" target=\"_blank\">\r\n              <img loading=\"lazy\" src=\"https:\/\/ekosphere.me\/wp-content\/uploads\/2026\/02\/whatsApp-Chat-Symbol-direct.png\" alt=\"WhatsApp Chat Symbol direct\" aria-hidden=\"true\" width=\"22\" height=\"22\" decoding=\"async\">\r\n              <span>Request an appointment<\/span>\r\n            <\/a>\r\n            <a href=\"https:\/\/ekosphere.me\/kontakt\/\">contact form<\/a>\r\n          <\/div>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n<\/main>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db1b093 elementor-widget elementor-widget-html\" data-id=\"db1b093\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<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>Exit tax \/ unbundling Montenegro: check relocation, companies and tax structure before implementation Anyone relocating their residence, management or business activities to Montenegro should not start with the company, account or residence. First of all, it must be clear whether the previous tax state could lose taxation rights to participations, business assets, hidden reserves, functions, [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":1010152,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-1010307","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/pages\/1010307","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/comments?post=1010307"}],"version-history":[{"count":2,"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/pages\/1010307\/revisions"}],"predecessor-version":[{"id":1010309,"href":"https:\/\/ekosphere.me\/en\/wp-json\/wp\/v2\/pages\/1010307\/revisions\/1010309"}],"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=1010307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}