The multi-member LLC as a family holding: what it can and cannot do under Vietnamese law
A family holding (multi-member LLC) can organise ownership across generations in Vietnam, but it is not a trust substitute or an absolute shield.
Insights
Insights
Short analyses and regulatory updates on tax, transfer pricing, customs, restructuring and corporate governance. Full bilingual PDF publications are in Publications.
Decree 255/2026/ND-CP: what actually changed for related-party transactions
Decree 255/2026/ND-CP applies from the 2026 CIT period: twelve related-party tests including interest-free borrowing, revised documentation exemptions, a EUR 750 million CbCR threshold and the 30% interest cap.
Long-outstanding balances in accounts 111, 138 and 141: resolving them before a handover, audit or sale
Long-standing cash, other-receivable and advance balances may need verification during audits, tax inspections or due diligence. A sequence to verify, classify and correct them under VAS 29 and Circular 99/2025.
One import, two departments: why accounting and import-export must reconcile before customs does
Differences between import-export and accounting records can complicate customs finalisation. An illustrative scenario shows how to reconcile records for the same goods.
Forensic accounting: from warning signs to evidence
A warning sign is a reason to look, not a finding. How forensic accounting (kế toán điều tra) evaluates concerns, documents evidence and explains the limits of its findings.
Family holding: separating ownership, benefit and control
A family holding works only when ownership, economic benefit and control are designed as separate layers. An illustrative scenario under the 2026 PIT and beneficial-owner rules.
Used machinery in FDI projects: one asset, four values to get right
Used machinery contributed or imported by FDI investors must satisfy import conditions, customs value, contributed capital and depreciation at once. How to align them before the goods arrive.
