Vietnam (VN)
Vietnam is a dynamic, rapidly developing Socialist Republic stretching 1,650km down the eastern coast of the Indochinese Peninsula — a country of extraordinary geographical diversity, from the karst mountains of the north and the Red River Delta, through the stunning coastline of the Central region, to the vast Mekong Delta in the south.
Estate & Inheritance in Vietnam
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Vietnam abolished inheritance tax in 2009. There is no estate tax, no inheritance tax and no succession duty on assets passing between heirs at death. The primary law governing inheritance is the Civil Code 2015 (Bộ Luật Dân Sự 2015), particularly Book IV (Articles 609–685). Gift tax: transfers of property (real estate, vehicles, financial assets) between non-relatives above VND 10,000,000 are subject to Personal Income Tax (PIT) at 10% applied to the gift value — this is categorised as 'income from gifts' under PIT Law. Between relatives (parents, spouses, children, grandchildren, siblings, grandparents), such transfers are exempt from PIT. For foreign residents, Vietnamese assets (property, bank accounts) are subject to Vietnamese inheritance law. Cross-border estates involving both Vietnamese and foreign assets require careful coordination between Vietnamese and home-country legal advisers.
Intestacy — What Happens Without a Will
If a person dies without a valid will (thừa kế theo pháp luật), the Civil Code 2015 distributes the estate to heirs in three classes (hàng thừa kế): First class (ưu tiên nhất): spouse, biological/adopted children, biological parents. These heirs share equally in the estate. Second class (if no first-class heirs survive): grandparents, full siblings. Third class (if no first or second class heirs survive): great-grandparents, uncles, aunts, nephews, nieces. Surviving spouse: has specific rights — share of communal marital property (50% of assets acquired during marriage) PLUS an inheritance share as a first-class heir. Children of all types (natural, adopted, recognised illegitimate) have equal inheritance rights. Disinherited heirs: testator may exclude heirs in a will but cannot deprive certain forced heirs of their minimum share (forced heirship rule applies).
Types of Valid Will
Notarised Will
Di Chúc Có Công ChứngThe most legally robust form of will in Vietnam. Must be made in person at a state notary office (phòng công chứng) in the presence of a notary. Testator must have legal capacity (18+ years, mentally competent). The notary attests to the testator's identity and voluntary intent. Content must comply with Civil Code requirements. Can be changed or revoked at any time by making a new notarised will.
Permanent from date of notarisation until revoked or superseded. Notarised wills are presumed authentic and are the easiest to probate.
Strongly recommended for all foreign residents with Vietnamese assets. If bilingual (Vietnamese and English), Vietnamese text legally controls. Keep the original and copies with your lawyer and in a safe deposit box.
Certified Will
Di Chúc Có Chứng ThựcWill certified by the People's Committee (Ủy ban nhân dân) of the commune/ward where the testator is temporarily or permanently registered. Equivalent to a notarised will but handled at local government level rather than state notary.
Same permanence as notarised will. Slightly more complex to probate than notary office will in some provinces.
Alternative for those in rural areas or unable to access a state notary office easily.
Handwritten Will (Holographic Will)
Di Chúc Viết TayEntirely handwritten, dated and signed by the testator — no witnesses or notarisation required. Must be entirely in the testator's own handwriting (not typed). Must clearly identify the testator, beneficiaries, and assets.
Legally valid under Civil Code 2015 if properly executed. However: more vulnerable to challenge (forgery allegations, capacity disputes, unclear terms). Not recommended as the sole estate planning document for any significant estate.
Keep in a secure known location. Tell your executor and beneficiaries where it is — a handwritten will no one can find is useless.
Will with Witnesses
Di Chúc Có Người Làm ChứngTyped or handwritten, signed in the presence of at least 2 witnesses who must not be beneficiaries or their relatives. Witnesses must sign and attest to the testator's voluntary capacity.
Legally valid but more difficult to probate than a notarised will. Witness availability at time of probate can be an issue.
Acceptable alternative if notary access is difficult, but notarised will is superior for Vietnamese assets.
Forced Heirship
Vietnam's Civil Code 2015 protects certain 'forced heirs' (người thừa kế không phụ thuộc vào nội dung di chúc — Article 644). The following individuals are entitled to at least 2/3 of their intestate share EVEN if excluded from or given less in a will: minor children, adult children who are incapacitated (unable to work), spouse, and parents of the testator. This means a testator cannot completely disinherit these parties through a will — they retain a minimum 2/3 forced share of what they would have received in intestacy. Practical example: if a will leaves everything to a charity and the testator has minor children, the children still receive 2/3 of their intestate share.
EU Succession Regulation (Brussels IV)
Vietnam is NOT an EU member state. The EU Succession Regulation (Brussels IV / Regulation EU 650/2012) does not apply to Vietnamese domestic succession. However, EU nationals with Vietnamese assets should be aware: their EU home-state succession rules may apply to their entire worldwide estate including Vietnamese assets, depending on their habitual residence. Conversely, a Vietnamese will dealing with Vietnamese assets would be recognised in EU member states if it complies with Vietnamese law. For mixed estates (EU assets + Vietnam assets): obtain separate advice in each jurisdiction. Some EU countries require foreign assets to be included in the estate declaration even if taxed locally — confirm with a cross-border estate specialist.
Inheritance Tax
Vietnam abolished inheritance tax in 2009. There is NO estate tax, NO inheritance tax and NO succession duty on assets inherited in Vietnam — from any source and to any beneficiary. This is a significant advantage for estate planning in Vietnam compared to many OECD countries. The only tax-relevant event is a gift of property/assets to a non-relative (10% PIT on gift value above VND 10,000,000) — which is a gift/transfer tax, not an inheritance tax.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| All heirs (spouse, children, parents, siblings, others) | No limit — 100% of inherited assets are tax-exempt | 0% |
| Gift to non-relative (inter vivos / while alive) | VND 10,000,000 per gift per year is effectively exempt via PIT filing structure | 10% PIT on gift value above VND 10,000,000 per taxable gift event (income from gifts — Thu nhập từ quà tặng) |
| Gift between direct relatives (parents-children, spouses, siblings, grandparents) | Fully exempt regardless of amount | 0% |
Vietnam's zero inheritance tax makes it attractive for estate planning for long-term residents. However, your home country may still levy inheritance tax on your worldwide assets even when they pass through Vietnam — check your home-country tax rules (UK: Inheritance Tax; Germany: Erbschaftsteuer; Australia: no inheritance tax but capital gains may apply; USA: Federal Estate Tax for US persons). Vietnamese property inherited by a foreigner: the foreign heir must apply for Sổ Hồng transfer at the provincial TNMT within 12 months of inheritance. If not eligible to own (e.g., no valid entry permit), the heir must sell the property within prescribed time or it may be handled by Vietnamese courts.
Cross-Border & Multi-Country Estates
For foreign residents in Vietnam with assets in Vietnam AND their home country: (1) Make two wills — one for Vietnamese assets (Vietnamese-format, notarised in Vietnam) and one for home-country assets (compliant with home-country law). Ensure the two wills do not revoke each other. (2) The Vietnamese will should specifically state it covers 'assets in Vietnam only' and similarly the home-country will. (3) Vietnamese estate proceedings: apply to the People's Court in the district where the deceased was last registered. (4) Probate (thủ tục thừa kế): heirs must present will (if any), death certificate (apostilled from home country if foreign), family registration, original asset documents. (5) Timeline: Vietnamese probate can take 6–24 months depending on estate complexity and whether disputes arise. (6) Professional executor / estate administrator: Vietnamese law allows appointment of an estate administrator in the will — strongly recommended for foreigners' estates.
Certificate of Inheritance
Vietnam uses a Văn Bản Khai Nhận Di Sản (Declaration of Inheritance) or Văn Bản Thỏa Thuận Phân Chia Di Sản (Inheritance Distribution Agreement) notarised at a state notary. This serves the function of a Certificate of Inheritance. Required for: transferring title of inherited property (Sổ Hồng), accessing bank accounts, transferring vehicles. All heirs must sign and agree before the notary — if there is disagreement, the matter goes to the People's Court. For foreign heirs: documents from abroad (death certificate, family relationship proof) must be apostilled and translated into Vietnamese.
Will Registration
Vietnam does not have a national centralised will registry as of 2026. However: notarised wills are recorded in the local notary office register and will be accessible to courts upon request. The National Notary Registry (Hệ thống quản lý, cập nhật cơ sở dữ liệu công chứng) is being developed nationally but is not yet comprehensively searchable for wills. Best practice: (1) Store original will at the notary office that prepared it. (2) Give a copy to your appointed executor and close family members. (3) Register a note of your will's location in your home-country's will registry if you maintain one. (4) Review and update your Vietnamese will after major life events: marriage, divorce, birth of children, significant asset changes, or change of residence.
Living Will & Healthcare Power of Attorney
Advance medical directives (living wills / statements of medical wishes) are not formally regulated by Vietnamese law as of 2026. However, international hospitals (FV, Vinmec, Hanoi French Hospital) will generally respect a clearly drafted, signed and witnessed written statement of medical preferences presented to treating physicians. Expats from countries where living wills are recognised should: (1) Prepare a document in English (and Vietnamese translation). (2) Discuss with your nominated emergency contact and treating doctor. (3) Keep a copy accessible in your medical records and with your emergency contacts.
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Estate & Inheritance
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