# Methodology and sources

Source: https://businesslanding.me/methodology  
Updated: 10 November 2026

## Editorial rules

- 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- No invented numbers: We do not publish client names, testimonials, case figures or market statistics we cannot source.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.

## From questions to a written view

1. 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.
2. The market brief: Demand, competitors, price levels and the rules that apply to your activity, written with sources.
3. Long list: Long list from registers, industry sources and our network.
4. Screening: Public financial statements, ownership, reputation.
5. Go / no-go: A go / no-go view with reasons, and the open questions for the next step.
6. Sequence: The order of decisions, approvals and costs for the first 100 days, with owners and dependencies.

## The facts this site relies on

- 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). Source: [Corporate Income Tax Law of Montenegro, consolidated text (gov.me, in Montenegrin)](https://www.gov.me/dokumenta/5e2364b3-d03c-4ceb-afff-7069b05e4034)
- Montenegro has used the euro as its currency since 2002, without being part of the euro area. Source: [Central Bank of Montenegro - Euroisation](https://cbcg.me/en/core-functions/monetary-policy/euroisation)
- Montenegro has been an EU candidate country since December 2010 and opened accession negotiations in June 2012. Source: [European Commission - Montenegro, EU enlargement](https://enlargement.ec.europa.eu/countries/montenegro_en)

## What this desk does not do

- Execution: Company formation, bank account and due diligence are done by Montenegro Advisory, or by your own advisers, under a separate engagement. (https://montenegroadvisory.me/)
- 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. (https://transferne-cijene.me/en/transfer-pricing-montenegro)
- Valuation: Valuation goes through procjene.me, under a separate engagement. (https://procjene.me/en/business-valuation-montenegro)