Vietnam Real Estate Succession Procedure

Published on April 25, 2026 and written by Cyril Jarnias

Navigating Real Estate Inheritance in Vietnam

Navigating the complexities of real estate inheritance in Vietnam can be challenging due to the country’s unique legal and cultural characteristics. Between strict legal standards and deeply rooted family customs, understanding key steps is crucial to ensure effective and legitimate property transfer.

Key Steps in the Inheritance Process

This article explores in detail various aspects of the process, from establishing wills to obtaining inheritance certificates, while highlighting common challenges faced by families.

Complying with Local Regulations and Practices

Discover how to prepare for this often demanding process while respecting national regulations and local practices to ensure the longevity of your family heritage in Vietnam.

Understanding Cross-Border Inheritance in Vietnam

Cross-Border Inheritance in Vietnam: Legal Framework and Practices

Vietnamese Laws on Real Estate Transfer Between Residents and Non-Residents

The Vietnamese Civil Code (2015) governs inheritance, including real estate transfer, according to a legal priority order and specific conditions.

• Heirs have a 30-year period to claim their share of real estate from the opening of the inheritance.
• After this period, the property may revert to the possessing heir, the State, or another person depending on the case.

Legal Mechanisms and International Treaties

• Vietnam is not party to any major multilateral treaties on international inheritance, unlike some European countries.
• However, bilateral agreements exist (notably with France) to facilitate recognition and enforcement of inheritance decisions.
• In cases involving multiple jurisdictions, the laws of the country where the property is located generally prevail for real estate.
• For EU nationals, Regulation (EU) No 650/2012 does not apply to Vietnam but governs inheritances involving European assets.

Influence of International Conventions on Inheritance in Vietnam

In the absence of treaties, Vietnamese law applies to the transfer of real estate located in Vietnam, even if the heir resides abroad.

Foreign heirs must sometimes obtain official recognition of their heir status from Vietnamese authorities to exercise their rights.

Land Restrictions and Obstacles for Foreigners

• Foreigners cannot own full land ownership in Vietnam; they can only obtain limited usage rights for certain properties (e.g., purchasing an apartment for a limited period).
• Foreign heirs are subject to the same restrictions: they can inherit usage rights but not full land ownership.
• If the heir is not entitled to own the property under Vietnamese law, they may be forced to sell the property and receive the proceeds.

Special Provisions for Inheritances with Heirs Living Abroad

• An heir living abroad must generally provide legalized and translated documents (inheritance certificate, death certificate, etc.) to assert their rights.
• Procedures can be lengthy, involving cooperation between notaries, consulates, and Vietnamese authorities.
• If no heir comes forward, or if heirs cannot meet legal conditions, the property may revert to the State.

Practical Examples and Tax Implications

Situation	Legal Application in Vietnam	Tax Consequences
Foreign heir of an apartment	Can inherit usage rights for the legal duration	No inheritance taxes, but administrative fees and transfer costs
Foreign heir of land	Cannot inherit full ownership	Obligation to sell the property
France-Vietnam inheritance	Requires a will compliant with both countries	Taxation in France according to hereditary reserve, none in Vietnam

Unlike France, Vietnam does not apply inheritance taxes but imposes administrative fees and certain taxes during property transfer.

Having a will compliant with both countries’ legislation greatly facilitates transfer and limits risks of blockage or double taxation.

List of Common Obstacles Encountered:

• Restrictions on land ownership for foreigners.
• Complexity of administrative procedures and need for translated/legalized official documents.
• Long delays for recognition of inheritance rights.
• Possible obligation to sell the property if the heir does not meet ownership conditions.

Vietnamese legislation grants significant testamentary freedom but imposes strict restrictions on real estate ownership by foreigners. Preparing a will compliant with Vietnamese laws and international estate planning is essential to secure real estate transfer in Vietnam.

Inheritance Rights for Foreigners in Vietnam

Specific Legal Provisions Applicable to Foreigners Regarding Real Estate Inheritance in Vietnam

Foreigners can inherit real estate in Vietnam, but their ownership rights are subject to several restrictions and specific conditions:

• Right to Inherit: Foreigners have the right to inherit real estate through will or intestate succession. However, exercising ownership rights on inherited properties depends on the beneficiary’s legal status and the type of property involved.
• Restriction on Direct Ownership: A foreigner authorized to enter Vietnam can own certain types of housing under the 2014 Housing Law. But they do not have unlimited access to all property types (e.g., agricultural land or non-residential land).
• Fate of Prohibited Properties: If the foreigner is not entitled to directly acquire real estate, they can generally only claim the financial value corresponding to that property (through sale by co-heirs or the State).

Concrete Example: A French national inherits an apartment in a residence authorized for foreigners. They can obtain full ownership if they comply with conditions under Vietnamese law. If they inherit a single-family home in an area prohibited to foreigners, they can only receive their share in monetary form after liquidation.

Tax Obligations Related to Inheritance for Foreigners

• In Vietnam: There is currently no direct taxation on inheritances for Vietnamese or foreign heirs.
• In France (for French heirs/residents):
  • If the deceased was a French tax resident at the time of death, any inheritance including assets located in Vietnam is subject to French duties (rates between 5% and 45% depending on family relationship).
  • If the heir has resided in France for more than six years during the ten years preceding death (“six-year rule”), they must declare and pay duties even if the deceased lived outside France.

Situation	Vietnamese Taxation	French Taxation
Non-resident foreign heir	No direct tax	No unless French tax resident
Foreign heir French tax resident	No direct tax	Yes (worldwide assets taxable)
Property inalienable by foreigner	N/A	Received value taxable

Administrative Procedures for Inheritances Involving a Foreigner

Simplified list of procedures:

• Gather documents proving identity and relationship with the deceased.
• Translate/certify these documents if necessary.
• Contact a Vietnamese notary to request a notarized deed establishing the inheritance.
  • Option: One of the co-heirs present in Vietnam handles these procedures with power of attorney given by the foreigner via local Vietnamese embassy/consulate.
  • The notarized deed then allows either real estate transfer or financial liquidation depending on legal situation.

Practical Advice: Always verify with the competent consulate/locality your precise rights according to your nationality and exact type of property concerned before any inheritance procedure.

Consideration of Foreign Law in Vietnamese Legislation

The Vietnamese Civil Code applies two major principles:

1. The national law of the testator determines their testamentary capacity and general inheritance rules concerning their movable assets;
2. Local law mandatorily applies to immovable property located on Vietnamese territory: thus it always decides who can acquire/transfer immovable property situated in Vietnam.

Thus, even if a will drafted abroad gives full power over property located in Vietnam, its effective validity will always depend primarily on local laws.

Possible Influence of International Agreements

No major bilateral treaty between France (or other European countries) and Vietnam substantially modifies this general regime; each State maintains its fiscal/legal autonomy regarding international inheritances involving their respective nationals or tax residents.

Essential Practical Tips

• Systematically verify your legal status regarding the precise type of real estate being transferred/inherited;
• Prepare all supporting documents translated/certified as compliant;
• Consider obtaining an international notarized power of attorney if you cannot travel;
• Always consult a specialized lawyer/notary when estate >€5000 or simultaneous presence of multiple legal/fiscal systems;

Legally frame any cross-border transfer from its preparation to avoid subsequent administrative blockages.

Role of the Notary in International Inheritance in Vietnam

The notary acts as a legal intermediary in international inheritance in Vietnam, playing an essential role in ensuring compliance with Vietnamese legislation and, where applicable, international standards. They ensure all procedures respect both local law and any applicable international conventions or agreements.

Heir Verification Process and Document Validation:

• Determination of applicable law based on asset origin, place of death, or deceased’s residence.
• Verification of identity and status of potential heirs through examination of civil status documents (birth certificate, family record book).
• Validation of existing will: checking compliance with Vietnamese law and potentially applicable law (e.g., French law for heirs residing in France).
• In absence of will or for certain amounts (inheritance over €5,000), mandatory establishment by the notary of a “certificate of heirship” that officially attests heir status.

Documents Prepared or Required by the Notary:

Document Type	Role / Utility
Certificate / official deed	Official proof of death
Will	Voluntary prior organization of transfers
Civil status document(s)	Supporting documents proving identity/filiation
Notarized deed(s)	Legal confirmation of deceased’s wishes
Real estate certificate	Precise identification of transferred real estate
Tax certificate	Establishment/justification to local tax authorities

Additional Indicative List:

• Bank book(s)
• Life insurance contract(s)
• Land titles or cadastral extracts

Mediation in Case of Disputes Between Heirs:

The notary intervenes as a neutral mediator, seeking to facilitate an amicable agreement between heirs when disputes arise over will interpretation, actual distribution, or property valuation/price. They can organize several collective meetings so each party presents their arguments before any potential legal action.

Coordination with Local/International Authorities:

The notary must often:

• Work jointly with foreign counterparts (French notaries if testator/resident is Franco-Vietnamese)
• Request/examine documents issued by foreign administrations
• Ensure all deeds are recognized/transferable in each concerned country

This coordination may also include direct exchanges with consulates/embassies when additional legalization is required for certain documents originating outside Vietnam.

Notary Fees and Indicative Scales:

Fees vary according to:

• Legal/fiscal complexity,
• Number of deeds drafted,
• Total estimated value of transferred estate.

Current Indicative Scale:

Total Gross Inheritance Amount	Indicative Fees (%)
Up to €50,000	~1%
€50,001 to €150,000	~0.7%
Above	Possible degressivity

Fixed fees sometimes add:

• Administrative fees
• Related tax duties

> Please note these fees may be subject to either regulated rates or negotiated based on complexity/duration/particular international situation.
> Certain specific deeds may generate a flat cost independently (example: sworn translation).

Important Box
Consulting a specialized notary is strongly advised in any international context to legally secure each inheritance step while optimizing cross-border tax procedures.