Leaving land use rights to a child’s business through a will is a matter of great interest. So, does current Vietnamese law allow a person to leave land to a business in their will?

According to Article 609 of the 2015 Civil Code, an individual has the right to make a will to dispose of their assets. In addition, non-individuals (such as organizations or businesses) may also inherit assets through a will.
Article 613 clearly states:
“Where the heir under a will is not an individual, the heir must exist at the time the estate is opened.”
Therefore, a business – although not an individual – can still be named as an heir, as long as it still exists at the time the estate is opened (i.e., when the testator passes away).
Under Article 169 of the 2013 Land Law, domestic organizations are permitted to receive land use rights via inheritance according to a valid will.
The term “domestic organization” includes:
State agencies, socio-political organizations, public service units;
Economic organizations such as businesses, cooperatives (excluding those with foreign investment capital).
This means that private enterprises, limited liability companies, and joint-stock companies in Vietnam are eligible to receive land use rights through inheritance under a will.
To legally inherit land use rights, a business must meet the following conditions:
The will must be legally valid under Article 630 of the Civil Code;
The business must still exist at the time the estate is opened (not dissolved or having its business license revoked);
The type and purpose of land use must comply with legal regulations and the registered business activities of the enterprise.
Conclusion: It Is Permissible to Leave Land to a Business in a Will
Based on the above legal provisions, your child’s company can legally inherit land use rights under a will, provided that the will is valid and the business is still active at the time of the testator’s death.
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