Legislation in the field of tax residency and migration continues to change — and these changes directly affect digital nomad, entrepreneurs and holders of foreign accounts. We analyze the key news of the week and their practical significance.
Thailand is included in the automatic exchange of financial information with the Russian Federation (CRS)
Thailand is officially included in the list of countries participating in the automatic exchange of financial information with Russia (CRS). The relevant order comes into force on December 22, 2025.
It is important to note that:
Thailand was not included in the draft list published in the fall.;
the country has already appeared in the final version of the document;
tax practice in Thailand is already being formed — the Federal Tax Service of the Russian Federation is calling the owners of Thai companies to provide explanations.
Who does it concern
If you:
tax resident of the Russian Federation (you are in the country for 183+ days a year);
do you own accounts, business or company in Thailand,
it is necessary to check the fulfillment of responsibilities for:
notification of foreign accounts;
reporting on the movement of funds;
the rules of the CFC (controlled foreign companies).
What you should pay attention to
This news is a signal not only for Thailand. The revision of the CRS list of countries shows a general trend: financial transparency is increasing, and other popular jurisdictions for relocation and business may also be included in the exchange in the future.
Montenegro: amendments to the draft law on foreigners
An updated draft law on foreigners has been submitted to the Parliament of Montenegro. The document has not yet been adopted, but it contains important changes that should be considered when planning a residence permit.
The main provisions of the project
Residence permit for business owners
The extension of a residence permit for directors of companies owning more than 51% of the capital is possible on condition that taxes are paid at least 5,000 euros per year.
Residence permit through real estate
obtaining a residence permit is possible when buying a property starting from 200,000 euros;
previously issued residence permits can be extended without requirements to the purchase amount.
Exceptions
The new requirements do not apply to EU citizens and their family members.
IT specialists and medical professionals
they can get a residence permit for 3 years at once with the possibility of extension for another 3 years.;
minimum net salary:
from 600 euros — for positions up to V level of education;
from 800 euros — for level VI and above.
This opens up a more direct path to permanent residence in Montenegro.
Strengthening migration control in Montenegro
In parallel with the discussion of the law, the authorities have strengthened control over foreigners. In the first 11 days of December alone, the police conducted 669 verification activities.
Results:
199 initiated procedures for revoking a residence permit;
101 decisions on return;
43 cancelled residence permits;
17 expulsions (including deportations);
309 rulings on offenses.
What does this mean for relocants?
Montenegro remains a popular destination for life and business, but the approach is becoming more rigorous.:
the formal grounds for a residence permit are checked more thoroughly;
Fictitious schemes and violations of the migration regime are increasingly leading to sanctions.
Relocation and residence permit support with Visa Digital Nomad
Visa Digital Nomad helps entrepreneurs and professionals:
apply for a residence permit and permanent residence in Europe and Asia;
choose the optimal country, taking into account the tax residence;
to build a legal structure of residence, work and business;
adapt to changes in migration and tax legislation.
We work with relocation cases and help to avoid the risks associated with visas, residence permits and tax status. Leave a request on the Visa Digital Nomad website to receive an individual consultation for your situation.
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