Montenegro international data exchange developments

Montenegro has expanded its international data exchange capabilities through both tax cooperation and anti-corruption measures.

In late September 2026, the Montenegrin Tax Administration initiated the automatic exchange of financial information with the United States under the FATCA agreement. This systemic exchange, conducted via the International Data Exchange Service (IDES), covers reporting periods from 2014 to 2025 and includes data such as account balances, interest income, and dividends for US taxpayers. The administration is also working toward implementing the OECD’s Common Reporting Standard to facilitate broader information exchange with other jurisdictions.

Simultaneously, the Agency for the Prevention of Corruption (ASK) has begun utilizing regional agreements for asset verification. In October 2026, the ASK received data from North Macedonian institutions to assist in verifying the assets of five Montenegrin public officials. This represents the first practical application of a 2021 regional agreement signed in Belgrade to strengthen anti-corruption capacities in South East Europe.