Methodology · sources
How a decision is prepared, and where each fact comes from.
Questions first, then sources, then names. Every figure and legal rule on this site links to a primary source and shows the date it was checked.
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
Four rules for every page
The same rules apply to the pages and to the written work we deliver.
Primary sources
Facts about tax, currency and the EU path are taken from primary sources (gov.me, the European Commission, the Central Bank of Montenegro) and linked on each page.
Date checked
Every guide shows the date its content was last checked. When a rule changes, the page and the date change.
No invented numbers
We do not publish client names, testimonials, case figures or market statistics we cannot source.
Corrections
If you spot an error, write to office@schule.co.me. Corrections are published with a new date.
Method
From questions to a written view
The steps come from the services on this site; each engagement uses the ones its scope needs.
- 01
Questions before meetings
We agree the questions the visit must answer. If a meeting cannot answer one of them, it does not go on the agenda.
- 02
The market brief
Demand, competitors, price levels and the rules that apply to your activity, written with sources.
- 03
Long list
Long list from registers, industry sources and our network.
- 04
Screening
Public financial statements, ownership, reputation.
- 05
Go / no-go
A go / no-go view with reasons, and the open questions for the next step.
- 06
Sequence
The order of decisions, approvals and costs for the first 100 days, with owners and dependencies.
Separating the two keeps the advice honest. We are paid to tell you whether to land, not to sell you a set-up package.
What landing means here
Facts and sources
The facts this site relies on
Checked
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, from tax year 2022).
Montenegro has used the euro as its currency since 2002, without being part of the euro area.
Montenegro has been an EU candidate country since December 2010 and opened accession negotiations in June 2012.
Scope
What this desk does not do
The roles stay apart. Each of these is a separate engagement, on its own site.
Execution
Company formation, bank account and due diligence are done by Montenegro Advisory, or by your own advisers, under a separate engagement.
Transfer pricing
Related-party transactions must be priced at arm's length and documented. The transfer pricing study itself is done through transferne-cijene.me.
Valuation
Valuation goes through procjene.me, under a separate engagement.
Sources
Primary sources
Official texts; the tax law is in Montenegrin.