Employment Law Guide
We are pleased to share our Vietnam Employment Law Guide, providing a practical overview of the legal framework governing employment and labour relations in Vietnam.
Vietnam Data Centre Investment Guide
We are pleased to share our Vietnam Data Centre Investment Guide, which provides a practical overview of the legal, regulatory and commercial framework governing data centre investments in Vietnam.
Five Key Highlights of the Law on Construction 2025
Law No. 135/2025/QH15 entitled the Law on Construction (the Law on Construction 2025), adopted by the National Assembly on 10 December 2025, came into effect on 1 July 2026, with certain provisions have already been applied from 1 January 2026.
Vietnam Business Guide 2026
We are pleased to present the second edition of our Vietnam Business Guide. Building on the first edition published in 2025, this second edition reflects the latest legislative and regulatory developments and provides readers with an up-to-date overview of the legal framework governing investment and business operations in Vietnam.
Vietnam Accelerates its Direct Power Purchase Agreement Framework: Key Changes Under Decree 243/2026/ND-CP
On 26 June 2026, the Government of Vietnam issued Decree No. 243/2026/ND-CP (Decree 243), which entered into force immediately upon publication. Decree 243 amends two foundational instruments in Vietnam's renewable energy framework: Decree No. 57/2025/ND-CP (Decree 57) on the Direct Power Purchase Agreement (DPPA) mechanism, and Decree No. 58/2025/ND-CP (Decree 58) on renewable and new energy development.
Vietnam Establishes Framework For Domestic Carbon Trading
On 19 January 2026, the Government of Vietnam issued Decree No. 29/2026/ND-CP establishing the regulatory framework for the domestic carbon market (Decree 29).
Regulations on Electronic Labour Contract
On 24 December 2025, the Government issued Decree No. 337/2025/ND-CP on electronic labour contracts (Decree 337), which took effect from 1 January 2026.
Key changes to the merger control framework per Resolution No 66.18/2026/NQ-CP
On 18 May 2026, the Government of Vietnam issued Resolution No. 66.18/2026/NQ-CP (Resolution 66.18), introducing multiple administrative simplification and decentralisation measures across sectors, including the merger control framework. The Resolution is intended to operate as a temporary transitional framework rather than a permanent standalone regime.
Key takeaways from a 2025 Court Judgement on Land Use Right Transfer to a Company with Foreign Capital
We would like to bring to your attention a recent appellate court judgement that has important implications for transactions involving the transfer of land-use rights (LURs) to foreign invested enterprises (FIEs) in Vietnam.
Vietnam’s AI Law Takes Shape: Key Insights from Decree 142
On 30 April 2026, the Government of Vietnam issued Decree No. 142/2026/ND-CP (Decree 142) detailing a number of articles and measures for implementing the Law on Artificial Intelligence (Law on AI), which took effect from 1 May 2026.
Vietnam Insurance M&A Guide
We are pleased to share our Vietnam Insurance M&A Guide which provides a practical overview of the legal and regulatory framework governing mergers, acquisitions, investments, and strategic partnerships in the healthcare sector in Vietnam.
Unlocking Opportunities: The Impact of Decree 96/2026/ND-CP
On 31 March 2026, the Government issued Decree No. 96/2026/ND-CP (Decree 96), which serves as the main guiding document for the Law on Investment 2025.
Healthcare M&A Guide
We are pleased to share our Vietnam Healthcare M&A Guide which provides a practical overview of the legal and regulatory framework governing mergers, acquisitions, investments, and strategic partnerships in the healthcare sector in Vietnam.
Decree No. 103/2026/ND-CP: The Shift Towards a More Flexible Outbound Investment Regime
On 31 March 2026, the Government issued Decree No. 103/2026/ND-CP on outbound investment (Decree 103), which took effect on 3 April 2026. This Decree replaces Chapter VI on outbound investment under Decree No. 31/2021/ND-CP of the Government dated 26 March 2021 providing detailed guidance for the implementation of the Law on Investment (Decree 31).
Vietnam Adopts the Hague Apostille Convention: A Significant Leap in Administrative Reform
On 25 February 2026, the Deputy Prime Minister of Vietnam, H.E. Bui Thanh Son signed Decision 330/QD-TTg (Decision 330) approving the plan to implement the Convention Abolishing the Requirement of Legalisation for Foreign Public Documents (the Apostille Convention). This reform marks a critical milestone in Vietnam’s commitment to streamlining cross-border administrative procedures and enhancing the investment climate for foreign enterprises.
Vietnam’s New Corporate Income Tax Guidance
On 12 March 2026, the Ministry of Finance issued Circular No. 20/2026/TT-BTC (Circular 20), providing detailed guidance on certain provisions of Law No. 67/2025/QH15 on Corporate Income Tax (the Law on CIT) and Decree No. 320/2025/ND-CP (Decree 320). Circular 20 took effect on 12 March 2026 and applies from the 2025 tax period onwards. It replaces key legacy CIT guidance, including Circular No. 78/2014/TT-BTC (Circular 78) and Circular No. 96/2015/TT-BTC (Circular 96), and repeals specified CIT-related provisions of certain earlier instruments.