Fördel Offshorebolag i Vietnam

A foreign investor (just like a local investor) may select one of the following Vietnamese legal entities to carry out a project:

• A limited liability company (“LLC”), in the form of either a single-member LLC (“SLLC”) or an LLC with two or more (up to a maximum of 50) members (“MLLC”).
• A shareholding or joint stock company (“JSC”) which is a company with at least three shareholders but no maximum number of shareholders.
• A general partnership or a limited liability partnership.
• A private enterprise (akin to a sole proprietorship).

The two main factors that lead a foreign investor to choose a JV are: (i) some business sectors in Vietnam require a JV to establish a commercial presence in Vietnam; and (ii) the Vietnamese party has a key asset, local know-how and knowledge, or other factors that make the JV the preferred choice.
For example, in real estate development projects, the Vietnamese party usually has the land use rights, which by law cannot be directly transferred to a foreign investor, but may be contributed into a JV.

The standard corporate income tax (CIT) rate is 20%, though enterprises operating in the oil and gas sectors will be subject to rates between 32% and 50%

Dividends paid by a Vietnamese company to its corporate shareholders will be completely tax exempt. Furthermore, no withholding tax will be imposed on dividends remitted to overseas corporate shareholders. For individual shareholders, the withholding tax will be 5%

Interest payments and royalties paid to non-residents individuals or corporate entities will be subject to withholding tax of 5% and 10% respectively

Personal income tax for residents is levied under a progressive system, ranging between 5% and 35%. However, for non-resident individuals, the tax is levied at a flat rate of 20%.