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Branches of foreign companies are obliged to comply with the tax and accounting regimes in accordance with Vietnam's regulations.

ベトナム国外企業のベトナムからのロイヤリティ収入は、ベトナム側の契約当事者は、法人所得税（CIT）10％を源泉徴収しなければなりません

On 07th July 2015, the United States and Vietnam signed an income tax treaty with Vietnam, the first ever between the two countries.

Vietnam has recently announced some changes over VAT and Corporate Income Tax. Companies operating in this country should take note of the changes and stay compliant with the regulations.

Vietnam has worked on attracting FDI with a reduced Corporate Income Tax for prioritized sectors, with a lowered standard rate and by waiving the land rental fees for Foreign Invested Enterprises (FIEs).

Anwalt in Vietnam Dr. Oliver Massmann – Vietnam öffnet die Schleusen für Offshore-Investitione...

On 15 December 2025, Vietnam officially issued Decree No. 320/2025/ND-CP (New Decree) guiding the implementation of Corporate Income Tax...

In an effort to provide for a uniform tax system applicable to both Vietnamese and foreign-invested enterprises, thereby, to abolish the differences between the two types of businesses in Vietnam, at its XI Session from 3 May to 17 June 2003, the National Assembly passed Law No. 09/2003/QH11 On Corporate Income Tax (the "<B>2003 Law</B>") which took effect from 1 January 2004

On 14 June 2025, the National Assembly of Vietnam officially passed the amended Law on Corporate Income Tax (the Amended CIT Law) with overwhelming support...

Die neu gebildete Regierung hat bekundet, durch Reformen die Wirtschaft unterstützen zu wollen.

A particularly troublesome controversy in Vietnam international income taxation relates to the application of the Foreign Contractor Tax (FCT) to cross border services.

Why Vietnam is changing its FDI incentive system Vietnam historically attracted foreign investors through very generous tax incentives...

Vietnam's International Financial Centre (VIFC) initiative represents a bold step in building the financial infrastructure and capital ecosystem needed to support the country's next phase of economic growth. With two complementary hubs in Ho Chi Minh City and Da Nang, the VIFC offers attractive tax incentives, immigration benefits, and regulatory frameworks designed to attract international investors and financial institutions.

Hintergrund: Warum Vietnam sein FDI-Anreizsystem ändert Vietnam hat ausländische Investoren traditionell durch sehr großzügige Steueranreize angezogen.

Das Steuersystem für ausländische Bauunternehmen in Vietnam wurde 2025/26 durch drei aufeinanderfolgende Rechtsakte grundlegend reformiert. Diese modernisierten die Verwaltung der FCT (Federal Commercial Tax), änderten die Behandlung der Körperschaftsteuer und aktualisierten die Registrierungsverfahren. Gleichzeitig bekräftigt das Baugesetz 2025 die obligatorische Lizenzpflicht für ausländische Bau- und EPC-Auftragnehmer, die in Vietnam tätig sind. Die vollständi

The Situation: Vietnam's overreliance on coal-fired and hydropower projects have led to energy security concerns.