tax and regulation guide - boot
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AN IDEAL HOMEPORT
‘Superyacht Marina of the year’– tyha, 2015
+382 (0)32 661 [email protected]
www.portomontenegro.com
TAx AND REguLATION guIDE
Montenegro’s elite tourism strategy provides yacht-friendly legislation, offering some of the most favourable benefits in Europe, whilst its outside Eu position presents a powerful financial case for basing a yacht here all year round.
FLEXIBLE CRUISING REGULATIONS
No restriction to pick-up and drop-off
Make multiple changes to guest and crew manifests
Ability for foreign yachts to remain in Montenegrin waters with no restriction on time
OUTSIdE EU TAX BENEFITS
9% company and capital gains tax (one of the lowest rates in Europe)
7% VAT on marine-related services
0% VAT on charters
Tax and duty-free fuel is available to private and commercial vessels at a cost approximately 45% less than retail price
Outside Eu tax and import regulations
ARE yOU EU FLAGGEd?
EMBARK IN MONTENEGRO
• 0% for charters in Montenegro and Croatia
• 20-23% VAT on time spent in Eu waters
• No charter permit but vignette required to cruise Montenegro
• Tax-free fuel
40M ANd OVER UNdER 40M• 13% VAT on charters
• Charter permit required
• Embark and disembark freely with a charter permit
• Free to disembark in Montenegro
• No embarkation allowed in Croatia
• No charter permit but vignette required to cruise Montenegro
• 13% VAT for embarkation in Croatia
• 0% VAT for embarkation in Montenegro
NO yES
EMBARK IN CROATIA
450 berths for yachts 12-250m LOA
Short and long term berthing options
Free 24hr yacht assistance
Onsite customs and immigration
Chandlery and local repair / maintenance facilities
Onsite provisioning and bonded warehouse
Tax-free wine, champagne and spirits
Free Wi-Fi
FACILITIES ANd SERVICES
Tax and duty-free fuel is available to private and commercial vessels at a cost approximately 45% less than retail price. Yachts up to 180m can fuel at the marina, with our dedicated fuel dock positioned at the end of Jetty 3 holding stock of up to 800,000 litres of duty-free diesel alongside a range of Shell lubricants.
With no minimum limit or registration restrictions, plus no additional fees, the dock operates all year and offers clear in / out whilst refuelling amongst other benefits. For information and orders email [email protected]
FUEL BUNKERING
WORLD-CLASS MARINA
Porto Montenegro offers marina guests and crew a full homeport solution amidst one of the world’s most spectacular cruising grounds. The marina’s extensive range of services and amenities have been awarded the 5 gold Anchor Award by The Yacht Harbour Association and is proud to be uNI EN ISO 14001 and ISO 9001:2008 certified in environmental protection and quality management.
CREW CLUB
As a year-round facility, the Porto Montenegro Crew Club operates a free membership programme ensuring crew are catered for both on and off season. With a Crew Club card members can enjoy:
Organised events and activities, such as sports tournaments, outdoor excursions and BBQs
Exclusive offers and discounts in and around the marina
Themed parties and live-cast sports at The Clubhouse crew bar
Free use of the Porto Montenegro Sailing Squadron lounge, with free Wi-Fi, kitchen, comfy sofas, big screen, book exchange and poker kits
Free ski chalet in Kolasin Ski Centre throughout winter
DESTINATION HIgHLIgHTS
A destination in itself, Porto Montenegro is a comprehensive resort of retail stores, restaurants, cafes, bars and entertainment all designed to complement its marina and residences. In addition, Montenegro’s diverse landscape with extensive stretches of coastline and mountain peaks lends itself to a vast array of cultural and outdoor activities, ensuring yacht owners, residents, guests and crew are entertained throughout the year.
BAy OF KOTOR Discover the legend of Our Lady of the Rocks, cruise around the Bay by boat and sample the finest seafood restaurants in the region. A climb up the Kotor walls to the San giovanni fortress reveals the most breathtaking views of the Bay below.
ULCINj BEACh Velika Plaža (literally ‘grand Beach’) is a 14km long beach in the far south of Montenegro. With soft yellow sand and shallow waters, it is ideal for families as well as extreme water sports like kitesurfing and windsurfing. Several lively beach bars attract a party crowd in summer.
TARA CANyON Lush with wild flowers, and home to spectacular waterfalls and sandy beaches, this uNESCO World Heritage site is the second deepest canyon in the world after Arizona’s grand Canyon.
PORTO MONTENEGRO VILLAGE
Five-star Regent Porto Montenegro hotel with spa and conference facilities
1–4 bedroom apartments for sale and rent
Waterfront restaurants, bars and cafés
Designer boutiques and international fashion brands
PM Yacht Club – a 64-metre pool, restaurant and members lounge
Day spa and hair salon
Bank, dry cleaners, pharmacy, bakery and organic market
Yacht charter and brokerage offices
PM Yacht Club Sailing Squadron
PM Yacht Club Sports Club
Platinum night club and lounge bar
Weekly calendar of events
Naval Heritage Collection museum
Knightsbridge International boarding school (3–19yrs)
Emergency ambulance service
NIGhTLIFE During the summer months, Montenegro provides a lively nightlife scene attracting renowned international DJs. Dance the night away in open-air clubs and chic hang-outs in Tivat, Kotor and Budva.
OUTdOOR SPORTS Within close proximity and around the port there is an abundance of water and mountain sports including; sailing, kitesurfing, wake boarding, scuba diving, hiking, mountain biking, skiing, canyoning, off-road motor biking, white water rafting and an adventure park.
SKIING IN KOLAšIN Surrounded by dense pine forest and with a fine selection of ski runs, several excellent new hotels have recently opened in Kolašin, just a 3-hr drive away. A long morning on the scenic slopes followed by a hardearned spa session and a traditional dinner in a nearby restaurant is the recipe for a perfect day.
EASY ACCESS AND CRuISINg
OUTSTANdING CRUISING Located a short distance from the Croatian border and at the base of the Adriatic Coast, Porto Montenegro is the perfect charter base for the Dalmatian coast, Italy and greece, with access to over 4000 islands, whilst still only a short sail away from the traditional cruising grounds of France and Spain.
EASy FLIGhT ACCESS ACROSS EUROPE No more than a few hours from most major European cities, Montenegro is easily accessible by three international airports (Tivat 7km, Dubrovnik 46km, Podgorica 90km), directly connecting with London, Paris, Rome, Munich, Vienna, Moscow, Zürich and Nice, amongst others. All airports have private jet facilities.