Citizenship · Capital · Global Mobility
Tax residence, international financial transparency, holding structures and cross-border transfer of assets.
12 Sep 2026
The statute, in force since 1 August 2024, groups a citizen settled abroad with domestic individuals and gives a person of Vietnamese origin settled abroad named acquisition routes in place of a general right.
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11 Sep 2026
Decree 96/2026 lets a Vietnamese citizen who also holds a foreign nationality elect the market-access conditions and investment procedures of a domestic investor, a right tied to keeping that citizenship.
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10 Sep 2026
Law 109/2025/QH15 decides residence by days present and by a registered or leased Vietnamese address, not by nationality — so the address can hold a worldwide-income liability in place after a move abroad.
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8 Sep 2026
The same budget proposes a flat 10% rate from 1 January 2027. Both were announced as proposals, and on 8 September the government's register of laws showed no income tax amendment later than 2025.
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7 Sep 2026
From 1 July 2027, against today's 3%, the announced rate would add €96,000 in tax on an €800,000 taxable value — the investor threshold in Attica, Thessaloniki and the larger islands. No bill is yet tabled.
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4 Sep 2026
A government resolution orders the rules to be drafted while the rate and the threshold remain unpublished, and the guest investor permit does not by itself establish tax residence.
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2 Sep 2026
The Individual Tax Programme Rules take effect on 1 January 2027, more than doubling the minimum annual tax in the main categories; applications by 31 December 2026 fall under a transitional proviso.
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30 Aug 2026
Four texts attach continuing duties to a New Zealand investor visa, citizenship in the Eastern Caribbean, a Maltese tax status and a Latvian residence permit. Their legal status is not the same.
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28 Aug 2026
An investor holding EU residence with deposits outside the bloc will find the decision falls to the bank, not to them. A contract concluded from 11 July 2026 is outside the Article 21c(5) grandfathering.
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21 Aug 2026
A new residence card, a second passport or a long lease does not move a tax obligation. Three major authorities use three different tests, and a person can cross the line in two of them in the same year.
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