If you own assets in both Vietnam and another country — a house or land in Vietnam, a bank account or real estate abroad — making a will requires more care than a purely domestic one. Different laws apply to different asset classes, the form of the will must be recognized both where it is made and where the assets are located, and each heir must be eligible to receive each type of asset under the law of the place where the asset sits. Here are 6 key points under current Vietnamese law (as of 14 October 2026).
1. Separate the applicable law by asset class — do not apply one law to the whole estate
The most common mistake is assuming one legal system governs the entire estate. The Civil Code 2015 (No. 91/2015/QH13, effective 01/01/2017 and still in force) sets out the distinction in Article 680:
— Succession to movable assets, accounts and other non-immovable property: governed by the law of the country of the nationality held by the deceased immediately before death (Art. 680.1).
— Succession to immovable property: governed by the law of the country where the property is located — the lex rei sitae principle (Art. 680.2).
Example: a Vietnamese national owns an apartment in Ho Chi Minh City and a bank account in Singapore — the apartment is governed by Vietnamese law, while the account is governed by the law of the country of nationality held immediately before death. The will should be drafted to be effective in both relevant legal systems.
2. Choose a “doubly safe” will form: satisfying both the law of the place of making and the connecting factors Vietnam recognizes
Capacity to make, amend or revoke a will is governed by the law of the country of the nationality held by the testator at the time of making, amendment or revocation (Art. 681.1, Civil Code 2015). As to form, a will is recognized in Vietnam if it complies with the law of any of the following (Art. 681.2): the place where the will is made; the place where the testator resides (at the time of making or death); the country of the nationality held by the testator (at the time of making or death); or the place where the immovable property is located, if the estate is immovable property.
Important: a will made abroad by a Vietnamese citizen under foreign law is lawful only if it does not contravene the fundamental principles of Vietnamese law (Art. 670.1).
On specific forms (Art. 627, 628, 629, 630, 632): a will must be made in writing, in one of four forms — without witnesses, with witnesses, notarized, or certified. An oral will is allowed only when a person faces a threat to life and a written will cannot be made; it requires at least 02 witnesses, must be recorded in writing and certified within 05 working days; an oral will is automatically cancelled if, 03 months after it is made, the testator is still alive, alert and clear-minded (Art. 629, Art. 630.5). Heirs under the will or by law, and persons with related property rights or obligations, may not act as witnesses to the making of the will (Art. 632).
Vietnamese citizens living abroad have a convenient additional option: notarizing the will at a Vietnamese diplomatic mission or consulate. Art. 73.1 of the Law on Notarization 2024 (No. 46/2024/QH15, effective 01/7/2025, replacing the 2014 Law) authorizes these bodies to notarize wills, disclaimers of inheritance and powers of attorney.
A note on nationality: the Law amending the Law on Nationality (No. 79/2025/QH15, effective 01/7/2025) allows a person re-acquiring Vietnamese nationality to retain foreign nationality with the permission of the State President (detailed in Decree 191/2025/ND-CP and Circular 12/2025/TT-BTP) — a factor that may affect the determination of testamentary capacity under Art. 681.1 above.
3. Check each heir eligibility to inherit real estate in Vietnam
Not every heir may hold title to every asset class in Vietnam:
— Houses: foreign individuals permitted to enter Vietnam may inherit and own houses in Vietnam within quantity quotas (Art. 19), outside national defense and security areas (Art. 16), and be issued a certificate; ownership lasts no more than 50 years from the certificate issuance date, extendable once for no more than 50 years (Art. 20.2(c), Housing Law 2023, No. 27/2023/QH15, effective 01/8/2024). Only when the quota is exceeded, the property sits in a defense or security area, or the heir is not eligible to own houses in Vietnam, is the heir entitled only to the value (Art. 20.2(b)).
— Bare land-use rights (vacant land, land plots): foreigners are not land users, so they are entitled only to the value. Overseas Vietnamese falling within Art. 44.1 of the Land Law 2024 (No. 31/2024/QH15, effective 01/8/2024) may inherit land-use rights; those outside that scope are entitled only to the value (Art. 37.1(d)).
When dividing an estate that includes land-use rights, the conditions in Art. 45.1 of the Land Law 2024 must be met (5 items a–dd): a certificate exists (except for inheritance and certain cases); the land is dispute-free; the land-use right is not distrained or subject to enforcement security measures; the land is within its use term; and no provisional urgent measures apply.
4. Do not forget forced heirs — and the new “estate division document” procedure
Regardless of what the will provides, the following persons are entitled to 2/3 of the share of a statutory heir: minor children, and parents or a spouse without working capacity (Art. 644, Civil Code 2015). Overlooking this group is a common cause of later will disputes.
On procedure: from 01/7/2025, the Law on Notarization 2024 (Art. 59) unifies a single document type — the “estate division document” — applicable even when there is only 01 heir (Art. 59.5). The former “estate acknowledgment” document is no longer used; heirs should not request notarization of that document type.
5. Complete change registration within 30 days and use the registration-fee exemption
After an estate that includes land-use rights is divided, heirs must register the change within 30 days (Art. 133.3, Land Law 2024). Late registration can create obstacles when exercising subsequent rights over the property.
On costs: registering inherited houses or land is exempt from the registration fee when the deceased and the heir are spouses; biological or adoptive parents and children; parents-in-law and sons or daughters-in-law; paternal or maternal grandparents and grandchildren; or full siblings (Art. 10.10, Decree 10/2022/ND-CP — amended by Decree 175/2025/ND-CP, with Art. 10.10 unchanged).
6. Personal income tax: state the principle only
Income from inheritance is subject to personal income tax under the Personal Income Tax Law 2025 (No. 109/2025/QH15, effective 01/7/2026). The specific rates, thresholds and calculation method should be checked against the original legal text or specialist advice before application — do not rely on unverified figures in circulation. For assets abroad, heirs may also incur tax obligations in the country where the assets are located; clarify obligations on both sides before accepting the estate.
Conclusion
A will covering assets in both Vietnam and abroad truly works only when: the applicable law is correctly separated by asset class; the form of the will satisfies all relevant connecting factors; each heir is eligible to receive each asset class; no forced heir is overlooked; and division and registration procedures are completed on time. For complex situations (multiple countries, high-value assets, heirs of different nationalities), review the will periodically and consult a specialist before signing.
Contact FLAT Law Firm
If you are preparing a will covering assets in Vietnam and abroad, or need a review of an existing will and its validity, please contact our team at contact us.
This article provides general legal information and does not constitute legal advice for any specific case. The content has passed quality review by the AI Legal Council (a panel of two independent reviewers plus a chief editor) and was approved by the site owner before publication; it was not reviewed by a human lawyer.
