Overseas Vietnamese Receiving Inheritance in Vietnam

Vietnamese people abroad receiving inheritance in Vietnam face a core question: which subject group do I belong to, and in what form may I receive the estate — holding title on the Certificate, or only enjoying the value in money? This article analyzes in detail under the Land Law 2024, the Housing Law 2023 and the Civil Code 2015.

“Overseas Vietnamese” in Legal Terms: Three Groups to Distinguish

Everyday speech lumps them together as “overseas Vietnamese,” but the law distinguishes three groups with very different inheritance rights. The first group comprises Vietnamese citizens residing abroad (retaining Vietnamese nationality). The second comprises persons of Vietnamese origin residing abroad without Vietnamese nationality. The third comprises purely foreign individuals. Determining which group you belong to is the first step, because it decides whether you may hold title to land use rights on the Certificate. For the general inheritance framework, see inheritance, wills and estate division.

Vietnamese Citizens Residing Abroad Retaining Vietnamese Nationality

This group enjoys rights almost like domestic citizens. Under Clause 2, Article 8 of the Housing Law 2023, Vietnamese people residing abroad who are permitted to enter Vietnam may own housing attached to residential land use rights in accordance with land law. When inheriting real estate, they may declare the estate, transfer the Certificate into their name, and fully exercise land user rights like people in the country.

The practical point to note is proving “retained Vietnamese nationality”: a person who has acquired foreign nationality but has not completed procedures to renounce Vietnamese nationality remains a Vietnamese citizen until a renunciation decision is issued. Proving documents are typically a valid Vietnamese passport or a Vietnamese nationality confirmation.

Persons of Vietnamese Origin Without Nationality: What May They Receive

Under Point h, Clause 1, Article 28 of the Land Law 2024, persons of Vietnamese origin residing abroad who are permitted to enter Vietnam have the rights to: purchase or hire-purchase housing attached to residential land use rights; receive residential land use rights within housing development projects; inherit residential land use rights and other land types within the same parcel containing a house; and receive donations of housing attached to residential land use rights from persons in the inheritance line.

Thus, persons of Vietnamese origin may inherit real estate within the scope of a parcel containing a house — including agricultural land within that same parcel. Beyond this scope, they may not hold title but only enjoy the value. The Housing Law 2023 (Articles 17, 18) also distinguishes: Vietnamese people residing abroad may own housing like domestic citizens, while foreign organizations and individuals may only own commercial housing within certain caps and a 50-year term.

Estate Is Real Estate: When May You Hold Title, When Only Enjoy Value

Article 44 of the Land Law 2024 provides two scenarios. Scenario one: the heir belongs to the subjects entitled to own housing attached to residential land use rights in Vietnam (the nationality-retaining group, or persons of Vietnamese origin permitted to enter within the scope above) — they are issued the Certificate and hold title normally.

Scenario two (Clause 3, Article 44): all heirs fall outside the subjects entitled to own housing attached to residential land use rights — they are not issued the Certificate, but may transfer or donate the inherited land use rights: on transfer, the heir stands as the transferor; on donation, the donee must belong to the subjects entitled to receive under Point e, Clause 1, Article 37. If not yet transferred or donated, the heir (or the authorized person) files with the land registration organization to update the cadastral register. Clause 4, Article 44 handles mixed cases: some entitled to hold title, some not — while not yet divided per person, the dossier is filed to update the cadastral register.

With real estate inheritance disputes where one party is overseas Vietnamese, determining the subject group from the outset decides the feasible division plan.

Estate Is Movables, Deposits, Shares: Simpler Procedures

For non-real-estate assets — bank deposits, shares, capital contributions, cars, assets in securities accounts — persons abroad inherit like people in the country, without the nationality restrictions applicable to land. Procedures mainly involve proving the inheritance relationship and completing estate declaration.

The point to note is withdrawing the deceased’s bank deposits: banks typically require a notarized estate declaration document or a court judgment or decision. For shares, the heir becomes a shareholder when the information is recorded in the shareholder register (Clause 6, Article 127 of the Law on Enterprises 2020). For securities accounts, ownership transfer procedures must be completed at the securities company where the account was opened.

Inheritance Dossier: Documents Requiring Consular Legalisation

Documents issued by foreign authorities (birth and death certificates, passports, marriage confirmations, powers of attorney executed abroad) must be consularly legalised for use in Vietnam, except where exempted under international treaties. Note: Vietnam is not a party to the Hague Apostille Convention, so documents must go through full certification in the issuing country and legalisation at Vietnam’s diplomatic missions.

After legalisation, foreign-language documents must be translated into Vietnamese with the translation notarized. This stage often takes several weeks to several months depending on the country, so it should start early in parallel with gathering documents in Vietnam. The basic dossier includes: the death certificate; the heir’s identity documents; relationship-proving documents (birth certificates, marriage registration); estate documents (Certificates, savings books, share certificates); and the will (if any).

Declaring the Estate at a Notarial Practice Organization in Vietnam

Estate declaration procedures are conducted at a notarial practice organization under the Law on Notarization 2024 (effective 1 July 2025). The notary verifies the dossier’s legality and posts the acceptance at the commune-level People’s Committee for 15 days to ensure no heir is missed. After the posting period without complaints, the notary prepares the estate declaration document — the basis for Certificate transfer, bank deposit withdrawal and share ownership transfer.

Where disputes arise (objections or complaints), the notarial organization refuses notarization and the parties must resolve at court. If the heir cannot return to Vietnam, all procedures may be conducted through an authorized person — but a power of attorney executed abroad must also be consularly legalised and translated with the translation notarized.

Authorizing a Person in the Country to Conduct Procedures

Authorization is the most common solution for overseas Vietnamese who cannot return. The power of attorney should state the scope clearly: estate declaration, title transfer, money receipt, even litigation if needed; the more specific the scope, the fewer questions from receiving authorities. If authorizing the transfer of inherited real estate (in value-only cases), the right to sign transfer contracts and receive money must be stated.

Note the risk: the authorized person acts in your name, so every transaction they sign binds you legally. Only authorize someone truly trusted, limit the authorization term, and require full reporting. When the work is done or irregularities appear, the authorization may be unilaterally terminated in writing.

Tax Obligations When Overseas Vietnamese Receive Inheritance in Vietnam

Personal income tax on inheritance income is calculated under Article 16 of Circular 87/2026/TT-BTC (effective 1 July 2026, replacing Circular 111/2013/TT-BTC): taxable income is the asset value exceeding VND 10 million per receipt, at a 10% rate. Real estate value is determined under the provincial People’s Committee land price table at the time of registration. The law exempts tax on real estate inheritance between close relatives: spouses; parents and children; grandparents and grandchildren; full siblings.

Besides personal income tax, title transfer also involves registration fees and notarization and measurement fees. Non-resident individual heirs in Vietnam fulfill tax declaration and payment obligations in Vietnam before completing title transfer. Calculate the total financial obligations before deciding on a plan — see also legal services for foreigners and overseas Vietnamese.

Common Risks for Overseas Vietnamese Receiving Inheritance

The first risk is identity document obstacles: the name in a foreign passport differs from that in a Vietnamese birth certificate (due to name changes upon naturalization) — requiring legalised documents proving the name change. The second risk is unclear nationality status: having acquired foreign nationality without renouncing Vietnamese nationality, or vice versa.

The third risk is disputes with co-heirs in the country: those in the country who have managed and used the real estate for years often want to keep it all, while the overseas Vietnamese far away struggle to control it. The fourth risk is delays causing evidence to fade and the estate manager to consolidate their position. The fifth risk is being exploited in authorization arrangements. Each risk can be prevented with early dossier preparation and tight legal documentation.

Suggested Procedure Roadmap for Overseas Vietnamese Receiving Inheritance

Step one, determine your subject group (whether Vietnamese nationality is retained) and the estate type — the two factors deciding the entire roadmap. Step two, gather documents abroad and start consular legalisation and certified translation immediately (the most time-consuming stage). Step three, gather estate documents in Vietnam — relatives or lawyers may assist.

Step four, decide to return or authorize (prepare the document and legalise it if authorizing). Step five, declare the estate at a notarial practice organization, fulfill tax obligations, and transfer asset titles. Step six, for value-only cases, proceed with transfer or donation of land use rights under Clause 3, Article 44 of the Land Law 2024. If disputes arise, see handling options at cross-border inheritance disputes. For families with assets in both Vietnam and abroad, plan early under cross-border estate planning.

Frequently Asked Questions