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Foreign European Incorporation in Vietnam: Legal Framework, Tax Compliance, and IP Protection

Vietnam has become a prime investment hub for European enterprises expanding into Asia. Despite global economic uncertainty, the nation recorded a 2.9% GDP growth in 2020 and continues to strengthen under the EU–Vietnam Free Trade Agreement (EVFTA).

For businesses pursuing Foreign European Incorporation in Vietnam, understanding Vietnam’s legal, tax, and intellectual property systems is essential to achieve sustainable success and compliance.



1. How EVFTA Enhances Foreign European Incorporation in Vietnam

The EU–Vietnam Free Trade Agreement (EVFTA) creates a transparent and investor-friendly legal environment for European investors. The agreement removes up to 99% of tariffs over a decade, improving cross-border trade and competitiveness.

Indicator

Before EVFTA

Post-EVFTA (2030)

Tariff Reduction

30–40%

Up to 99% of tariffs removed

EU Exports to Vietnam

€8.8 billion

€17.1 billion (projected)

Vietnam Exports to EU

€34.4 billion

€49.4 billion (projected)

Estimated EU Jobs

14,000 per €1B exports

Key Legal Benefits for European Investors:

  • Access to independent investment tribunals.

  • Enhanced protection for European SMEs.

  • Standardized dispute resolution mechanisms


2. Legal Structures for Foreign European Incorporation in Vietnam

Foreign investors from Europe can choose from several legal entity types when incorporating in Vietnam, depending on their scale, ownership goals, and industry focus.

Entity Type

Structure & Control

Advantages

Limitations

Limited Liability Company (LLC)

1–50 members

Full foreign ownership; simple structure

Cannot issue shares

Joint-Stock Company (JSC)

≥3 shareholders

Ideal for large-scale investment

Longer incorporation process

Representative Office (RO)

Non-commercial

Suitable for research and liaison

Cannot generate revenue

Branch Office

Extension of parent company

Full operational control

Complex reporting and annual audit required

Typical Incorporation Timeline for European Investors:

  • Investment Registration Certificate (IRC): 15–30 working days

  • Enterprise Registration Certificate (ERC): 5–10 working days

  • Seal & Tax Code Registration: 3–5 working days

Total time: approximately 1–2 months for full incorporation.


3. Taxation and Compliance for Foreign European Incorporation in Vietnam

Vietnam’s tax system applies uniformly to both domestic and foreign entities. For Foreign European Incorporation in Vietnam, compliance with the Law on Corporate Income Tax (CIT) and Decree 125/2020/ND-CP is mandatory.

Tax Type

Standard Rate

Applicable To

Corporate Income Tax (CIT)

20%

Most industries

Oil & Gas Projects

32–50%

Depending on location

Mineral Extraction

40–50%

Based on resources

Foreign Contractor Tax (FCT)

5–10%

For non-resident entities

Value-Added Tax (VAT)

10%

Goods and services

Tax Compliance Chart (2025 Projection):


Manufacturing     ██████████  20%

Energy & Mining ██████████████████████  45%

Services          █████████   15%

Tech & IT         ██████████  20%

Construction     ████████████ 25%


Failure to comply may result in penalties, audits, or suspension. Hence, European investors should engage qualified local tax advisors to ensure accurate filings and benefit from EVFTA tax incentives.


4. Intellectual Property Protection in Foreign European Incorporation in Vietnam

Vietnam’s participation in global IP treaties — including CPTPP, EVFTA, and RCEP — significantly improves protection for European businesses. However, enforcement remains a challenge, particularly for SMEs.

IP Type

Legal Framework

Registration Authority

Trademarks

First-to-file; Madrid System

National Office of Intellectual Property (NOIP)

Patents

Patent Cooperation Treaty (PCT)

NOIP

Industrial Designs

Hague Agreement

WIPO / NOIP

Copyrights

Berne Convention

Ministry of Culture, Sports & Tourism

Key Considerations for European Companies:

  • Vietnam applies a first-to-file system — early registration ensures ownership.

  • Counterfeit risks remain due to cross-border manufacturing.

  • Engage local IP agents for trademark monitoring and enforcement.


5. Common Legal Challenges in Foreign European Incorporation in Vietnam

Challenge

Legal Impact

Mitigation Strategy

Licensing Delays

Slows incorporation process

Work with experienced local counsel

Inconsistent Enforcement

Varies across provinces

Conduct regular compliance audits

Counterfeit Goods

Brand dilution

Register IP early; enforce via NOIP

Tax Misclassification

Financial penalties

Seek double-taxation treaty guidance

Navigating Vietnam’s complex administrative and compliance requirements can be time-consuming. European investors should combine legal advisory with tax and IP expertise to minimize risk


6. Conclusion: Strategic Outlook for Foreign European Incorporation in Vietnam

Vietnam presents a compelling opportunity for European enterprises seeking access to the ASEAN market, competitive costs, and favorable trade terms under EVFTA. However, success requires a proactive approach to legal compliance, tax management, and intellectual property protection.

Partnering with an experienced advisor ensures every stage of Foreign European Incorporation in Vietnam meets regulatory standards and supports long-term growth.


Your Business Deserves Real Legal Minds

Vinex offers expert legal and business services for investors entering Vietnam:

  • Company Formation: Secure ERC/IRC in 1-3 months.

  • Legal & Tax Advisory: Ensure compliance with Vietnam export duties to U.S. and local laws.

  • Banking & Logistics: Optimize accounts and supply chains. Contact Vinex at +84 98 1111 811 or contact@vinex.com.vn to launch your venture.

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2024 by VINEX International

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