Tiếng ViệtCases involving inheritance declaration with foreign elements have become increasingly common as overseas Vietnamese and foreigners inherit real estate, bank deposits, or shares in Vietnam. However, this procedure is significantly more complex than domestic inheritance because it involves foreign documents, consular legalization, and the determination of applicable laws under the Civil Code, the Law on Civil Status, and the Law on Notarization.
To avoid having the application rejected or prolonging the processing time, heirs must clearly understand the required documents, the notarization process for inheritance declarations, the procedures for transferring ownership, as well as the specific conditions applicable to overseas Vietnamese and foreign nationals. The article below by Lexconsult & Partners summarizes all essential steps to help you carry out the procedure in compliance with the law and minimize potential risks.
1. Definition & Legal Basis for Inheritance Declaration with Foreign Elements
1.1. Definition of Inheritance Declaration with Foreign Elements
Inheritance declaration with foreign elements is a legal procedure aimed at establishing heirs’ rights over assets involving a foreign element, carried out before a competent authority in Vietnam. This procedure complies with the regulations of civil law, notarization law, and other relevant legal documents.
According to Article 663 of the 2015 Civil Code, a civil relation is considered to involve a foreign element when one of the following factors arises:
– A participating party is a foreign individual, foreign legal entity, or a Vietnamese citizen residing abroad.
– The basis for establishing, changing, or terminating the relation is governed by foreign law.
– The property involved in that relation is located abroad.
From this definition, it can be seen that inheritance declaration with foreign elements applies in typical cases such as:
– The deceased (the person leaving the estate) is a foreigner or a Vietnamese residing abroad.
– The deceased is a Vietnamese citizen, but the heirs are residing overseas.
– The estate is located abroad, while the inheritance procedure must be carried out in Vietnam.
Inheritance declaration with foreign elements is a legal procedure to establish inheritance rights over assets involving a foreign element, conducted before a competent authority in Vietnam in accordance with civil and notarization laws.
1.2. Legal Basis Applicable to Inheritance with Foreign Elements
The procedure for inheritance declaration with foreign elements is governed by the following legal documents:
– 2015 Civil Code – provides general principles on inheritance and determines what constitutes a foreign element.
– 2014 Law on Notarization – regulates procedures for notarizing inheritance declarations and agreements on division of estate.
– 2014 Law on Civil Status and Decree No. 123/2015/NĐ-CP – regulate consular legalization and the use of foreign documents in Vietnam.
– Bilateral and multilateral international treaties to which Vietnam is a member – applied in cases where their provisions differ from domestic law.
2. How to Determine the Applicable Law in Inheritance Cases Involving Foreign Elements
Determining the applicable law in inheritance cases involving foreign elements is a crucial step to identify whether the required documents must comply with Vietnamese law or foreign law. The 2015 Civil Code provides different rules depending on whether the inheritance is with or without a will.
2.1. Cases With a Will
According to Article 681 of the 2015 Civil Code:
– Applicable law on testamentary capacity: The capacity to make, amend, or revoke a will is governed by the law of the country of which the testator is a national at the time such act is performed.
→ This provision is particularly important for overseas Vietnamese (Viet Kieu) and foreigners who make wills involving assets located in Vietnam.
– Applicable law on the form of the will: The form of a will may be recognized in Vietnam if it complies with the law of one of the following countries:
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The country where the testator resided at the time the will was made or at the time of death;
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The country of which the testator was a citizen at the time the will was made or at the time of death;
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The country where the immovable property is located, if the estate includes immovable assets.
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→ This means that a will made abroad may still be recognized in Vietnam if it complies with at least one of the legal systems listed above.
2.2. Cases Without a Will (Intestate Inheritance)
According to Article 680 of the 2015 Civil Code:
– The law applicable to determine heirs, inheritance ranks, and the distribution of the estate shall be the law of the country of which the deceased was a national immediately before death.
– For immovable property, however, the exercise of inheritance rights (such as registration, inheritance declaration, or transfer) must comply with the law of the country where the property is located.
→ This means that if the immovable property is located in Vietnam, then regardless of whether the deceased or the heirs are abroad, the procedure must comply with the Land Law and Vietnamese regulations.
3. Procedure for Inheritance Declaration Involving Foreign Elements in Vietnam
The procedure for inheritance declaration involving foreign elements consists of four main steps: preparing the dossier, notarizing the inheritance document, transferring ownership of the inherited asset, and completing tax and fee obligations. Below is the detailed procedure in accordance with Vietnamese law.
3.1. Preparing the Inheritance Dossier with Foreign Elements
The dossier is the most critical part, especially when documents are issued abroad. The heirs must prepare:
– Personal identification documents of the deceased and the heirs;
– Death certificate;
– Documents proving the inheritance relationship (birth certificate, marriage certificate, etc.);
– Documents proving ownership of the inherited property;
– The inheritance declaration or agreement on the division of the estate.
Note: Documents issued by foreign authorities must undergo consular legalization, translation, and notarization into Vietnamese before submission. This is a common reason why inheritance dossiers involving foreign elements are rejected or require supplementation.
3.2. Notarization of the Inheritance Declaration Involving Foreign Elements
When the applicable law is Vietnamese, the notarization of the inheritance declaration involving foreign elements must be carried out at a notarial practice organization in accordance with the Law on Notarization and related regulations.
Inheritance notarization procedure:
Step 1: Submit the dossier to the notarial authority
The heirs prepare the complete dossier—translated and consular legalized (if containing foreign documents)—and submit it to the notary office where the immovable property is located or where the deceased last resided.
Step 2: Public posting of the inheritance declaration
The notarial authority publicly posts the inheritance declaration or agreement on the division of assets for 15 days, as required by Decree 104/2025/ND-CP.
The posting location, according to Clause 2 Article 44 of this Decree, is determined as follows:
– If the deceased’s last permanent/temporary residence was abroad: posting is done at the commune-level People’s Committee where the immovable property or asset is located.
– If the last residence in Vietnam cannot be determined: posting is done at the commune-level People’s Committee where the immovable property or inherited asset is located.
If no complaints arise after the posting period, the notary’s office proceeds with notarizing the inheritance declaration or agreement on division.
Step 3: Signing and completing notarization
The heirs sign the inheritance declaration or agreement on the division of the estate before the notary.
If heirs are abroad:
They do not need to return to Vietnam. They may issue a legally valid power of attorney allowing their representative in Vietnam to complete all notarization procedures. The power of attorney must be certified/consular legalized under Vietnamese law before use.
3.3. Procedure for Transferring Ownership of Inherited Property to Overseas Vietnamese & Foreigners
After notarization is complete, the heirs must proceed with ownership transfer according to the type of inherited property. Each asset type has different authorities and procedures.
Transferring ownership of inherited immovable property in Vietnam
For real estate, the heirs must:
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Submit the dossier to the Land Registration Office branch where the property is located.
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Fulfill financial obligations (if applicable).
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Receive the updated certificate reflecting the inherited ownership.
Important note for foreigners: If the heir is a foreigner who does not meet the conditions to be issued a Certificate of Land Use Rights and Ownership of Housing and Other Assets Attached to Land, they may only transfer or gift the inherited land use rights under Clause 3 Article 44 of the 2024 Land Law.
→ This is a critical provision in inheritance cases involving foreign heirs and real estate in Vietnam.
Transferring ownership of movable property (vehicles, bank funds, other assets)
Ownership transfer procedures depend on the type of asset:
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Cars, motorbikes → transferred at the Traffic Police Department.
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Bank deposits → disbursed to heirs under Article 12 of Decree 52/2024/ND-CP when the account is closed.
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Shares, stocks → updated at the joint-stock company or securities depository.
→ Heirs residing abroad may authorize a representative in Vietnam to complete these procedures.
3.4. Taxes and Fees When Receiving Inherited Assets Involving Foreign Elements
When receiving an inheritance with foreign elements, heirs must determine applicable taxes and fees depending on asset type and the relationship between the parties.
Personal income tax exemption for direct relatives
Under Article 4 of the Personal Income Tax Law 2007 (amended 2012), the following relationships are exempt from PIT on inherited real estate and other assets:
– Parents ↔ children
– Husband ↔ wife
– Siblings (brothers ↔ sisters)
→ This is an important exemption applicable to both overseas Vietnamese and Vietnamese citizens.
Cases subject to 10% tax
If the heir is not a direct relative, they must pay:
– 10% Personal Income Tax on the value of the inherited asset (Article 16, Circular 111/2013/TT-BTC).
This typically applies when the heir is a foreigner without a direct blood relationship or an individual receiving the asset as a gift.
Registration fees and other expenses when transferring ownership
In addition to taxes, heirs may also be required to pay:
– Registration fee when transferring ownership of real estate;
– Appraisal fees;
– Measurement/mapping fees (if land area needs adjustment).
For inheritance involving foreign elements, financial obligations are determined based on local regulations and the type of asset inherited.
4. Important Notes When Declaring Inheritance Involving Foreign Elements
When conducting inheritance declaration involving foreign elements, heirs must pay close attention to document requirements, applicable conditions for overseas Vietnamese and foreigners, as well as the statute of limitations for inheritance division. These are common factors that cause delays or lead to dossier rejection.
4.1. Consular Legalization and Translation of Foreign Documents
Documents issued abroad (death certificates, passports, birth certificates, marriage certificates, wills, etc.) are only valid for use in Vietnam after being consular legalized and translated into Vietnamese with notarized certification, unless an international treaty between the countries waives this requirement.
→ This is one of the most common reasons inheritance dossiers involving foreign elements are rejected.
4.2. Validity of Wills Made Abroad
A will made abroad may still be recognized in Vietnam if its form complies with the law of one of the following jurisdictions:
– the place where the testator resided at the time of making the will or at the time of death;
– the country of which the testator was a national at the time of making the will or at the time of death;
– or the place where the immovable property is located (if the estate includes real property).
However, the content of the will must not violate the fundamental principles of Vietnamese law.
→ This is an important note for overseas Vietnamese who make wills abroad.
4.3. Real Estate Inheritance Rights of Overseas Vietnamese and Foreigners
The rights of overseas Vietnamese and foreigners to inherit real estate in Vietnam differ significantly:
For Overseas Vietnamese (Vietnamese residing abroad):
According to Article 17 of the 2023 Law on Housing and Article 37 of the 2024 Land Law:
– Overseas Vietnamese may inherit land use rights and house ownership if they fall under the group eligible to own real estate in Vietnam.
– If they do not fall under the eligible group, they may only receive the value of the inheritance and cannot have their names recorded on the Certificate of Ownership.
For Foreigners:
Under Clause 3 Article 44 of the 2024 Land Law:
– Foreigners are not eligible to be issued Certificates of Land Use Rights in Vietnam.
– They may still receive inheritance through the value of the property, or by transferring/gifting the inherited land use rights.
→ This is the most crucial point when handling inheritance dossiers involving foreigners and real estate.
4.4. Statute of Limitations and Risks of Inheritance Disputes
Under Article 623 of the 2015 Civil Code, the statute of limitations for requesting an inheritance division is:
– 30 years for immovable property;
– 10 years for movable property, counting from the date the inheritance is opened.
If this period expires, the right to initiate a claim may be lost, except for certain special circumstances (e.g., the heir was unaware of the inheritance).
→ Heirs should pay close attention to the date of the deceased’s passing to ensure timely processing and avoid disputes or loss of inheritance rights.
5. Legal Services for Inheritance Registration with Foreign Elements at Lexconsult & Partners
Inheritance registration involving foreign elements is often complex due to issues such as wills made overseas, personal documents issued abroad, consular legalization requirements, and restrictions on property ownership for overseas Vietnamese or foreign nationals in Vietnam.
With extensive expertise in international inheritance matters, Lexconsult & Partners provides full-package legal services, handling everything from documentation to notarization and title transfer—ensuring speed, legal compliance, and minimized risks.
Table: Legal Services for Inheritance Registration with Foreign Elements at Lexconsult & Partners
| Service Category | Detailed Support | Client Benefits |
|---|---|---|
| 1. Reviewing & Assessing Legal Aspects of Inheritance Documents | – Check documents involving foreign elements – Assess validity of Vietnamese & foreign wills – Evaluate legal status of assets (real estate, bank accounts, shares, etc.) – Identify applicable law (Articles 680, 681 Civil Code 2015) |
Avoid legal errors from the beginning, ensure correct and valid documentation |
| 2. Consular Legalization & Certified Translation | – Consular legalization of foreign documents – Certified translation into Vietnamese per notarization & land laws – Verify the validity of each document before submission |
Reduce the risk of documents being rejected or requiring supplementation |
| 3. Representation Before the Notary Office | – Submit documents for inheritance declaration/estate distribution agreement – Monitor 15-day public posting at the Commune People’s Committee – Sign on behalf of heirs abroad through power of attorney |
Save time; suitable for overseas Vietnamese & foreign nationals unable to return to Vietnam |
| 4. Title Transfer for Inherited Assets | – Transfer title for real estate under the 2024 Land Law – Transfer title for vehicles, shares, stocks, savings books – Assist foreign nationals in transferring or receiving the value of inherited assets |
Ensure assets are recorded correctly and heirs’ rights are protected |
| 5. Advisory & Dispute Resolution for Cross-Border Inheritance | – Mediate inheritance disputes among heirs – Resolve disputes involving foreign nationals or overseas Vietnamese – Represent clients before Vietnamese courts – Advise on litigation strategies |
Maximize protection of clients’ lawful rights and interests |
5.1. Why Choose LexConsult for Handling Inheritance Cases with Foreign Elements?
– Expertise in international cases: extensive experience advising overseas Vietnamese, foreign nationals, and multi-jurisdictional estates
– Fast & compliant processing: thorough understanding of procedures for notarization, title transfer, and consular legalization
– Minimized risk: prevent file rejection due to invalid foreign documents
– Full-service package: clients do not need to move between notary offices – land registries – banks
– Ideal for clients living abroad: support for valid powers of attorney executed overseas
5.2. Workflow at Lexconsult & Partners
Step 1: Consultation & intake of client request
Step 2: Document review – assessment of validity
Step 3: Guidance on additional documents & consular legalization
Step 4: Submit notarization request – monitor public posting
Step 5: Finalize inheritance documents
Step 6: Title transfer – tax compliance
Step 7: Deliver results & complete file
6. FAQ – Frequently Asked Questions on Inheritance Registration with Foreign Elements
Can foreign nationals inherit real estate in Vietnam?
→ Yes, but foreign nationals cannot be issued a Certificate of Land Use Rights under Clause 3 Article 44 of the 2024 Land Law. They may only receive the value of the inherited property or transfer/gift the inherited land use rights.
Do overseas Vietnamese need to return to Vietnam to notarize inheritance declarations?
→ No. Overseas Vietnamese may execute a power of attorney at a Vietnamese Consulate/Embassy abroad, authorizing a representative in Vietnam to carry out the inheritance notarization procedures.
Is a will made abroad recognized in Vietnam?
→ Yes. A will made abroad is recognized if its form complies with the laws of the place where it was made, the place of residence, or the nationality of the testator, and its contents do not violate fundamental principles of Vietnamese law.
Do foreign-issued documents need consular legalization?
→ Most foreign documents such as death certificates, birth certificates, marriage certificates, passports, wills, etc., must be consular legalized and certified translated into Vietnamese before being used in Vietnam, unless exempted under an international treaty.
What if documents proving inheritance relationships are lost?
→ Heirs may request reissuance or extracts from competent authorities in Vietnam or from Vietnamese diplomatic missions abroad to supplement their inheritance dossier involving foreign elements.
What is the statute of limitations for inheritance claims involving foreign elements?
→ Under Article 623 of the 2015 Civil Code, the statute of limitations is 30 years for real estate and 10 years for movable assets from the time the inheritance is opened. After this period, the right to file claims may lapse unless exceptional circumstances apply.
Can overseas Vietnamese and foreign nationals have their names on the land use right certificate after inheriting?
→ Overseas Vietnamese may have their names recorded if they fall within the categories allowed to own real estate under the 2023 Housing Law and the 2024 Land Law. Foreign nationals cannot be named on the certificate but may receive the value or transfer the inherited rights.
Inheritance registration involving foreign elements requires accurate documentation, properly translated and consular-legalized foreign papers, and correct identification of applicable laws. Small errors can delay notarization or title transfer, especially in cases involving overseas Vietnamese or foreign nationals.
With extensive experience in international inheritance matters, Lexconsult & Partners provides full-service support: reviewing wills, preparing and validating documents, notarizing inheritance papers, and transferring property titles. If you need clarification or encounter difficulties with inheritance cases involving foreign elements, contact Lexconsult for prompt and lawful assistance.
📞 0938 507 287
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