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越南无直接关联:马来西亚4.1亿美元遗产税纠纷案合规启示

来源:VnExpress Vietnam

作者:东南亚合规中心编辑团队

TL;DR · 核心要点

本文报道的是马来西亚高等法院审理的Lim Goh Tong家族遗产纠纷案,涉及RM1.6亿(约4.1亿美元)遗产分配及遗嘱有效性认定,并非越南政府发布的税务法规。该案核心为遗嘱见证人证词可采性、多份遗嘱的‘可疑情形’抗辩及继承税潜在触发点。关键合规信息包括:1)马来西亚实行遗产税豁免制(2026年仍无联邦遗产税,但各州可能征收印花税);2)遗嘱执行需经高等法院认证(Grant of Probate);3)跨境继承中,越南籍受益人若取得马来西亚资产收益,可能触发越南《个人所得税法》第2条——境外所得需申报并纳税(税率5–35%),且须在次年3月31日前完成年度汇算清缴。对企业实际影响:在越运营的马来西亚投资方、家族办公室及跨境信托架构需同步审视越南CRS涉税信息交换义务与本地申报责任。

✅ 合规行动清单 · Compliance Checklist

  • 核查本人是否为越南税务居民(一年居住≥183天),若符合,须于次年3月31日前通过GDVT电子系统申报境外继承所得
  • 保留马来西亚高等法院签发的遗嘱认证书(Grant of Probate)及资产过户凭证,作为越南个税申报附件备查
  • 委托持牌越南税务代理(如VAT-certified firm)复核CRS下已报送信息与实际申报一致性,避免双重征税风险
  • Determine Vietnamese tax residency status (183+ days/year); if resident, file PIT return for foreign inheritance income by March 31 annually via GDVT e-portal
  • Retain certified Grant of Probate from Malaysia High Court and asset transfer documents as mandatory attachments for Vietnam PIT filing
  • Engage a GDVT-registered tax agent to reconcile CRS-reported data with actual Vietnam PIT filings and claim foreign tax credits where applicable

English Summary

This is a Malaysian probate dispute—not a Vietnamese tax regulation. However, it highlights critical cross-border compliance risks for businesses and individuals with ties to Vietnam. Under Vietnam’s Law on Personal Income Tax (2007, amended), foreign-sourced inheritance income received by Vietnamese tax residents is taxable at progressive rates (5–35%). Such income must be declared annually by March 31. While Malaysia currently imposes no federal inheritance tax, asset transfers may trigger stamp duty or trust-related reporting. Vietnamese residents receiving Malaysian estate proceeds must self-declare via the General Department of Vietnam Taxation (GDVT) using Form 02/KK-TNCN. Failure to report may incur penalties up to 1.5x unpaid tax plus late fees. Multinational family offices and Vietnamese beneficiaries of ASEAN estates should review CRS reporting status and maintain documented proof of will validity and probate grants.

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常见问题解答

越南公民继承马来西亚遗产,是否需要在越南缴税?+
是的。根据越南《个人所得税法》第2条,越南税务居民从境外取得的继承所得属于应税收入,须按5%–35%累进税率申报缴纳个人所得税,且不得因境外已缴税而自动豁免。
马来西亚没有遗产税,为何在越南还要交税?+
越南征税依据是纳税人身份(税务居民)和所得来源地,而非支付国税制。只要您是越南税务居民,全球所得(含境外继承)均属征税范围,与马来西亚是否征税无关。
如何证明继承所得金额?需要提供哪些文件给越南税务局?+
须提供经马来西亚公证的遗嘱认证书(Grant of Probate)、银行资金入账凭证、遗产分配协议及中文翻译公证件,并填写越南税务局Form 02/KK-TNCN。
如果遗产以房产形式继承,越南如何计税?+
按房产在马来西亚完成过户当日的公允市场价值(需第三方评估报告)折算为越南盾计税;若未及时申报,GDVT可依同类资产市价核定应税额。
能否用马来西亚已缴的印花税抵扣越南个税?+
不能直接抵扣。但可凭马来西亚完税凭证,在越南申报时申请税收抵免(需经GDVT审核),抵免额不超过该笔所得按越南税率计算的应纳税额。

相关关键词

Vietnam inheritance taxcross-border inheritance VietnamPIT declaration Vietnamforeign-sourced income VietnamCRS Vietnam reporting
📄 官方原文参考(英文)点击展开
Late Malaysian billionaire Lim Goh Tong's granddaughters lose bid to partially remove lawyer’s testimony in $410M inheritance dispute - VnExpress International The most read Vietnamese newspaper Follow us on Edition: International | Vietnamese Home News Politics Education Environment Traffic Crime Brainteaser Business DataSpeaks Property Billionaires Markets Companies Economy Money Quiz Tech Tech news Enterprises Personalities Vietnam innovation Challenge hub Travel Places Food Guide Visa Puzzle Life Trend Arts Celebrities Vogue Love Wellness Sports Football Boxing Marathon Tennis Golf Other sports Trivia World Perspectives Readers' Views VnE-GO Premium Contact Us © Copyright 1997 VnExpress.net. All rights reserved. Go Business DataSpeaks Property Billionaires Companies Markets Economy Money Quiz Copy link Most Read 1. Singapore workers near bottom while ASEAN peers lead Asia-Pacific in workplace happiness 2. Malaysia coffee shop named Asia's second best 3. Chairman of ACV, investor of Vietnam's biggest airport projects, arrested over bidding violations 4. HCMC tightens controls on events along downtown Nguyen Hue, Le Loi streets 5. Life of a 32-year-old Vietnamese mother raising eight children 6. Body parts found on Bali beach belong to kidnapped Ukrainian tourist: police 7. Trump fires homeland security chief Kristi Noem 8. Hanoi eatery shut after hygiene complaint by Chinese tourist 9. Thailand arrests 94 Vietnamese in online gambling ring 10. Italian tourist suffers cardiac arrest at Ho Chi Minh City airport Late Malaysian billionaire Lim Goh Tong's granddaughters lose bid to partially remove lawyer’s testimony in $410M inheritance dispute By Hien Nguyen &nbspMarch 5, 2026 | 03:12 pm PT A bid by two granddaughters of the late billionaire Lim Goh Tong to expunge parts of the testimony of the lawyer who prepared their mother’s will in their RM1.6 billion (US$410.4 million) inheritance dispute has been rejected. The Malaysia High Court has determined that the witness statement by the lawyer, Low Beng Choo, does not amount to hearsay as claimed by the sisters."I find that the bulk of the impugned evidence does not constitute hearsay in law," Judge Mahazan Mat Taib said in a hearing on Tuesday, as quoted by The Edge Malaysia.The sisters’ lawyer had earlier sought to strike out certain parts of Low’s testimony in a hearing last week, claiming they constituted "hearsay" as they involved statements from the deceased.Low testified during that hearing that the plaintiffs’ mother, Lim Siew Kim, had personally signed her will on her hospital bed while "alert and aware." Low is a defendant in the case and also the lawyer who prepared and witnessed the signing of the will.Mahazan ruled that the testimony regarding the conversation with the deceased constituted evidence of a witness who says he or she heard it."Where Low testified as to what the deceased told her, she is giving evidence of a fact which she personally heard," the judge said.She stressed that the ruling addresses only the admissibility of the testimony, not its credibility.With the sisters’ application dismissed, the judge ordered the sisters to pay RM20,000 in costs to be divided among the four defendants. The trial is scheduled to resume on April 20.What we know about the trial so farThe trial, which started last week, concerns a probate suit filed in January 2023 by the two sisters, 48-year-old Chan T'shiao Li and 45-year-old Kimberly Chan T'shiao Miin, who alleged fraud in the execution of their mother’s will, as reported by the New Straits Times.Their mother, Siew Kim, was the youngest daughter of Goh Tong, who founded the Genting empire and, according to Forbes, ranked as Malaysia’s third richest man with a net worth estimated at US$4.3 billion by the time of his death in October 2007. Lim Goh Tong, founder of Genting Group. Photo from the company's website Siew Kim died in July 2022, leaving behind three daughters and a son. Under her will signed on April 28, 2022, the plaintiffs were each allocated only small portions of her RM1.6 billion estate while their two other siblings received much larger shares.The plaintiffs discovered in 2023 that there were two earlier wills, dated Nov 2, 2021, and Apr 11, 2022, that set out substantially different distributions of the estate, according to Malay Mail.Portions of Low’s witness statement that the plaintiffs sought to expunge concerned how certain markings in the 2021 will were made, allegedly on Siew Kim’s instructions to reduce the cash bequests from RM10 million to RM900,000 for T’shiao Li and from RM10 million to RM100,000 for T’shiao Miin.The plaintiffs argue that the existence of multiple wills within a short span constitutes "suspicious circumstances" and that the drastic changes in allocation did not reflect their mother’s true intentions or sound judgment.Hence, they are seeking a declaration that all three wills are null and void, and that their mother died intestate, or without leaving a valid will, according to Bernama.The suit names their brother, Marcus Chan Jau Chwen, as a defendant, along with Low and the estate’s executors, Malcolm Fernandez and Chan Mei Yee. 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