M&A in Vietnam.
Legal perspectives.
Analysis, updates and practical guidance for businesses, investors and foreign professionals in Vietnam.
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M&A in Vietnam
Key legal issues in acquisitions and joint ventures.
Acquiring a Vietnamese company: the legal sequence and what changed in 2026
The procedure for approval of capital contribution and the purchase of shares under the Law on Investment No. 143/2025/QH15, the payment accounts required by Circular No. 38/2026/TT-NHNN, the new economic concentration notification thresholds, and the capital transfer tax of 2% on the transfer price for foreign investors.
Legal due diligence before purchasing a Vietnamese company
The scope of legal due diligence before an acquisition transaction in Vietnam, the limits of publicly available sources of information, the seven groups of issues commonly identified, and how findings are addressed through contractual tools.
Personal income tax on capital transfers from 1 July 2026
A capital transfer may be taxed at 20% of the gain, 2% of the sale price or 0.1% of the transfer price, depending on classification and the evidence of cost base.
New guidance on M&A approval process
With the effect of the Law on Investment 2020, the Ministry of Planning and Investment issued Official Letter No.8909/BKHDT-PC at the very end of last year, providing guidance on the implementation of investment procedures. These are the key points and explain how new guidance…
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