🇻🇳 Vietnam税务

越南2026年富豪税务合规指南：年轻继承人财富申报要求

来源：VnExpress Vietnam发布：2026/3/12

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

本文系VnExpress国际版发布的非官方财经报道，非越南政府税务法规文件。报道列举2026年全球五位最年轻亿万富豪及其财富来源（主要为家族持股继承），但未提及越南任何新税法、修订或执行细则。越南现行遗产与赠与税制度仍为零税率——根据《越南个人所得税法》（2007年第04/2007/QH12号）及2023年财政部第80/2023/TT-BTC号通知，越南目前不征收遗产税、赠与税或净资产税。所有继承所得（含境外股权）仅在产生越南境内应税收入（如股息、资本利得）时适用相应个税规则。企业须注意：若向越南居民股东分配股息，需代扣5%预提所得税；若涉及跨境股权继承，需配合税务机关提供权属证明及境外收入申报。

✅ 合规行动清单 · Compliance Checklist

›核查越南居民股东名册，对2026年度派发的股息按5%代扣代缴个人所得税，并于次月20日前向越南税务总局（GDT）申报缴纳
›如涉及越南籍自然人继承境外上市公司股份（如WEG、EssilorLuxottica），保留完整继承法律文书及权属证明，以备GDT税务稽查调阅
›在年度企业所得税汇算清缴中，如实披露向越南居民支付的股息总额及已扣缴税款，确保与GDT电子申报系统数据一致

›Withhold 5% personal income tax on dividends paid to Vietnamese resident shareholders and remit to the General Department of Vietnam Taxation (GDT) by the 20th of the following month.
›Maintain certified inheritance documents (e.g., probate, notarial deeds) for any Vietnamese individuals inheriting foreign-listed shares — retain for 10 years per GDT audit requirements.
›Report all dividend payments to Vietnamese residents in your annual corporate income tax return (Form 03/TNDN) and reconcile with GDT’s e-filing system (iHTKK).

English Summary

This VnExpress International article is a journalistic report—not an official Vietnamese tax regulation. It profiles five young global billionaires whose wealth stems from inherited family stakes (e.g., WEG, Boehringer Ingelheim, EssilorLuxottica, Nexon), but cites no new Vietnamese tax law, amendment, or enforcement directive. Vietnam currently imposes no inheritance tax, gift tax, or net wealth tax under the Personal Income Tax Law (No. 04/2007/QH12) and Circular 80/2023/TT-BTC. Inherited assets—including foreign shares—are tax-exempt unless they generate Vietnamese-sourced taxable income (e.g., dividends, capital gains). Foreign businesses distributing dividends to Vietnamese resident shareholders must withhold 5% PIT. Cross-border inheritance reporting is not mandatory, but supporting documentation may be requested during tax audits. No filing deadlines or thresholds are introduced in this source.

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常见问题解答

越南是否对继承的境外公司股份征税？+

不征税。越南目前没有遗产税或赠与税。继承境外股份本身不触发纳税义务；仅当该股份后续产生越南境内应税收入（如从越南企业获得股息、在越南出售资产产生资本利得）时，才按《个人所得税法》规定缴税。

向越南籍股东分红需缴纳多少预提所得税？+

需代扣5%个人所得税。依据越南财政部第80/2023/TT-BTC号通知，向越南税收居民支付股息时，支付方必须履行代扣代缴义务，税率为5%，并于次月20日前缴入国库。

继承WEG或Nexon等境外公司股份后，是否需向越南税务局申报？+

无需主动申报继承事实，但须保存完整的继承法律文件（如遗嘱认证、公证文件、股权过户记录）。若GDT发起税务稽查并要求提供境外资产权属证明，企业或个人须在15个工作日内配合提交。

越南是否有净资产税或财富税？+

没有。截至2026年，越南法律未设立净资产税、财富税或资本持有税。个人持有的现金、股票、房地产等资产余额不构成独立税基，仅在发生转让、收益分配或使用环节产生纳税义务。

外籍高管在越南去世后，其家属继承境外股权是否涉及越南税务风险？+

若继承人是越南税收居民（一年居住≥183天），继承本身免税；但若后续从越南企业取得股息或在越出售资产，相关收入须申报纳税。非居民继承人仅就越南境内来源收入纳税，且通常适用税收协定优惠税率。

相关关键词

Vietnam inheritance taxVietnam gift taxVietnam PIT on dividendsVietnam tax complianceforeign shareholder tax Vietnam

📄 官方原文参考（英文）点击展开

Who are the 5 youngest billionaires globally in 2026? - 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. Three zodiac signs destined for a comfortable old age with caring children and ample wealth 2. Vietnam has 8 billionaires in Forbes’s annual list 3. Chinese mathematician Wan Daqing leaves US after 30 years to join Chongqing University 4. Phu Quoc surpasses Maldives to be named Asia's second best island in DestinAsian ranking 5. Singaporeans keep shopping in Malaysia despite stronger ringgit 6. Son criticizes father for saving $76,000 instead of giving early inheritance 7. Vietnam's airline costs jump 60-70% as Middle East conflict triples jet fuel prices 8. Vietnam Airlines to launch direct flights from HCMC to Thailand resort island 9. World's most expensive passport revealed and it's not Singapore 10. Australia tightens training visa rules to prevent foreign workers from extending stays Who are the 5 youngest billionaires globally in 2026? By Dat Nguyen &nbspMarch 10, 2026 | 11:19 pm PT The five youngest billionaires in the world this year are aged between 20 and 22, with a combined net worth of $17.6 billion. Amelie Voigt TrejesThe youngest billionaire in the world, Amelie Voigt Trejes, 20, is a Brazil national with a net worth of $1.1 billion, according to Forbes.Her wealth is sourced from her 2% stake in WEG, the largest manufacturer of electrical motors in Latin America, a company cofounded by her late grandfather.WEG, a publicly traded multinational with manufacturing facilities in more than ten countries, generates roughly US$7 billion in annual revenue.Amelie does not hold a board seat or any executive role at the company, though her siblings are also significant shareholders.Johannes von BaumbachJohannes von Baumbach, 20, with net worth of $6.6 billion, is the world's second youngest billionaire. He is an heir to the Boehringer Ingelheim fortune, tied to the company widely known as the world’s largest privately held pharmaceutical firm.Boehringer Ingelheim was founded in 1885, initially supplying ingredients to pharmacies, textile merchants and the food industry.Today, the company employs about 53,000 people and operates in 130 markets. Its best-known medicines are used to treat chronic obstructive pulmonary disease, support anti-coagulation and manage type 2 diabetes.Livia Voigt de Assis Livia Voigt de Assis. Photo via Instagram Lívia Voigt de Assis, 21, is among the largest individual shareholders of WEG.She owns a 3.1% stake in the company, giving her a net worth of $1.4 billion.Clemente Del Vecchio Clemente Del Vecchio. Photo via Instagram Clemente Del Vecchio, 21, is one of six children of Leonardo Del Vecchio, the late chairman of France and Italy-based EssilorLuxottica, the world’s largest eyeglasses company.The young Italian’s wealth is at $6.8 billion this year, highest since he was recognized as a billionaire in 2023 when he had $3.5 billion in wealth.Following his father’s death in 2022, he inherited a 12.5% stake in Delfin, the Luxembourg-based holding company, alongside his stepmother and six siblings.In addition to its controlling stake in EssilorLuxottica, Delfin holds shares in insurer Generali, banks Monte dei Paschi di Siena and UniCredit, and real estate developer Covivio.Kim Jung-younKim Jung-youn, 22, is the younger daughter of Kim Jung-ju, the late founder of South Korean–Japanese gaming company Nexon.Her net worth is $1.7 billion, coming from her 9% stake in the firm, which offers gamers over 80 live games including hits like MapleStory, KartRider and Dungeon & Fighter.Neither Jung-youn nor her older sister Jung-min has been involved in Nexon's operation. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000