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Granting equity in 

the 

Montenegro

 

Get to know everything about your taxation and reporting obligations in 

the 

Montenegro

Introduction

⚠️  The tax information below is an extremely brief summary for standard situations of the referred relationship, and each situation may of course be different from the norm and have its own specificities. ⚠️

A more comprehensive set of information for this country and work relationship is available on Easop.

If you’re looking for more detailed information in this country (or if you are just curious about our global compliance offering and pricing), get in touch with us and we’ll tell you more about it! 💡

Regular employee

Employee via EoR

✅ Yes, you can grant non-qualified stock-options (NSO) to EoR employees in Montenegro.

In a nutshell, what does taxation look like?

  • At grant 👉 No taxation at grant.

  • At exercise 👉 It’s unfortunately not clear, as there’s no specific law dealing with stock options in Montenegro. There are basically 2 possible positions.
  • At sale 👉 The sale gain will be taxed as a capital gain, and the scope of the gain will depend on the position taken at the time of exercise.

Contractor

✅ Yes, you can grant non-qualified stock-options (NSO) to contractors in Montenegro.

Note that granting stock options to contractors could increase the misclassification risk (i.e. the contractor relationship being requalified as an employer-employee relationship, with all tax consequences that can go with it). This will never be the only factor though, what counts primarily for determining the degree of misclassification risk are factors relating to the modalities of the services performed (control over the contractor’s work, exclusivity, term of the services, etc.).

In a nutshell, what does taxation look like?

  • At grant 👉 No taxation at grant.

  • At exercise 👉 It’s unfortunately not clear, as there’s no specific law dealing with stock options in Montenegro. There are basically 2 possible positions.
  • At sale 👉 The sale gain will be taxed as a capital gain, and the scope of the gain will depend on the position taken at the time of exercise.

Want to know more about equity in 

the 

Montenegro

?

Discover everything you need to know about taxation and reporting obligations for you and your team in 

the 

Montenegro

Get in touch