Legal Newsletter | January 2026

Dear Valued Customers,

Global Vietnam Lawyers is delighted to present the 2026 New Year issue of the Legal Newsletter.

This newsletter will catch you up on the new regulations of the Law on Investment 2025, Law on Personal Income Tax 2025, and new regulations on electronic labor contracts that enterprises should keep updated on for legal compliance purposes.
In the article ““Third-party funding” in the resolution of investment-related disputes: A financial risk-reduction method for doing business with Europe”, Ms. Nguyen Mai Phuong and Ms. Vu Thien Kieu of GV Lawyers will analyze EVIPA’s “third party funding” mechanism as a tool to mitigate financial risks in investment disputes between Vietnamese enterprises and European partners, outline its benefits and legal and commercial risks, provide guidance on structuring funding agreements, and offer practical recommendations for investors when entering into third party funding agreements.
In the section “Legal Guidance“, we will keep you updated about the questions related to: (i) Land rent policy; (ii) Invoicing for promotional goods; (iii) Personal income tax (PIT) on prize winnings; and (iv) PIT obligations for non resident individuals seconded to Vietnam by foreign contractors.
The proposal to allow the sale of off plan housing under mortgage, and proposal to reduce personal income tax by 10% on real estate transfers for digital citizens. Those are noteworthy points in the section “Good readings for you”.
The last part of the Legal Newsletter is, as usual, the list of selected latest legal documents.