The situation: Khai, a Vietnamese software engineer, owns an apartment in Hanoi, a savings account in Singapore, and a small house in California bought during his student years. He made a single will at a Hanoi notary office stating “I leave all my assets to my wife and two children.” Can this will reach the Singapore account and the US house?
This is succession with foreign elements in reverse: not a foreign will coming into Vietnam, but a Vietnamese will going out into the world.
1. In principle: Vietnamese law does not forbid it
The Civil Code 2015 (No. 91/2015/QH13, in force as of 18 October 2026) contains no prohibition on Vietnamese citizens disposing of foreign assets by will. For movables (bank accounts, shares, personal effects), Article 680(1) points succession to the law of the deceased’s nationality immediately before death — Vietnamese law for Khai — wherever the assets are. In theory, his will covers the Singapore account.
But “covered under Vietnamese law” and “enforceable abroad” are two different things.
2. Practical barriers in the asset’s country
Foreign real estate: most countries apply a “law of the situs” rule (mirroring Vietnam’s Article 680(2)). Khai’s California house will be distributed under California law — including estate taxes, probate procedure, and local limits on heirs. A Hanoi-notarized will, perfectly valid in Vietnam, must still go through US court recognition before it can be enforced.
Foreign bank accounts: the Singapore bank applies its own procedures and Singapore law: typically a death certificate, a legal document confirming succession rights (grant of probate or equivalent), and heirs’ identity papers. The Vietnamese will needs translation, legalization, and possibly Singapore court recognition.
Blunt conclusion: one Vietnamese will is rarely enough for a smooth multi-country estate.
3. Practical recommendation: one country, one will
International practitioners usually advise clients with multi-country assets to use a “one country — one will” model:
- A Vietnamese will — for Vietnamese assets (real estate, accounts, shares in Vietnamese companies), made under Vietnamese formalities and notarized locally.
- A separate will in each country holding major assets — e.g., a California-law will for the US house, a Singapore-law will if the account justifies the cost.
- A “non-conflict” clause in each: stating it governs only assets in country X and does not revoke wills made elsewhere — avoiding the Article 643(3) trap (the latest will replacing earlier ones for the same asset).
Weigh the cost of a foreign will against the asset value there. For small accounts, a simpler route is joint ownership with a spouse or a beneficiary designation under the foreign bank’s rules — many banks allow this without any succession procedure.
4. Don’t forget tax in the asset’s country
Each country taxes inheritances differently, usually on the recipient or the estate there:
- The US: federal estate tax has a high exemption, but individual states may tax separately; non-citizens/non-residents face a different regime.
- Many European countries levy progressive inheritance tax based on kinship.
Khai’s heirs may owe tax in the US/Singapore independently of Vietnamese tax (10% personal income tax on the amount exceeding VND 20 million per receipt, under Article 26 of Law 109/2025/QH15, for assets received in Vietnam). Vietnam has double-taxation treaties with many countries, but almost none cover inheritance tax — so total tax burden should be mapped before structuring the wills.
Frequently asked questions
1. I only have a small foreign account (a few thousand USD). Do I need a separate will?
Usually not. The cost of making a will and getting it recognized abroad can exceed the account’s value. Check whether the bank offers payable-on-death beneficiary designation — the simplest, cheapest route for small accounts.
2. Should the Vietnamese will list foreign assets in detail?
List them by category (“bank account in Singapore,” “real estate in California, USA”) to show comprehensive intent, but don’t expect detailed listing to substitute for local procedure. More important is naming an executor and adding the non-conflict clause.
3. Can I make a will at the Vietnamese Embassy abroad for my Vietnamese assets?
Yes. Under Article 638 of the Civil Code 2015, a will of a Vietnamese citizen abroad certified by a Vietnamese consular or diplomatic mission has the same value as a notarized or certified will. A convenient option for overseas Vietnamese who cannot return home.
This article has been quality-reviewed by the FLAW AI Legal Council