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Apostille Convention & Carbon Markets

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Law & Taxes Vietnam Newsletter | April 2026 | Ausgabe 2/2

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Apostille Convention: A Simpler Path for Foreign Documents in Vietnam

Vietnam’s accession to the Apostille Convention, effective 11 September 2026, marks a significant shift in the authentication of foreign public documents. The new regime will replace the current multi-step consular legalisation process with a single Apostille certification, streamlining cross-border administrative procedures.

 

This development is expected to reduce processing time and administrative burden across a range of areas, including corporate transactions, work permit applications, and regulatory filings.

 

However, during the transition period, timing will be critical. For transactions planned in 2026, companies should carefully assess whether to proceed with existing legalisation procedures or align with the upcoming Apostille framework to avoid duplication and inefficiencies.

 

While the Apostille simplifies formal authentication, other requirements, such as notarised translations and local administrative practices, will continue to apply.

 

In our latest newsletter, we outline the practical implications of this development and provide recommendations for businesses navigating the transition.

 

Read more

 

Contributed by Luther Vietnam

Carbon Markets: Transforming Environmental Liabilities into Financial Opportunities

Over the past decade, climate governance in Vietnam has evolved from a CSR concept into a core financial and regulatory consideration. Following its Net Zero commitment at COP26, Vietnam has now operationalised this shift through Decree 29/2026/ND-CP, effective January 2026.

 

The introduction of a regulated carbon market brings direct implications for cost structures, pricing, and cross-border trade.

 

How does it affect European companies?

 

For European companies in particular, the interaction with the Carbon Border Adjustment Mechanism (CBAM) could significantly shape the overall tax and compliance landscape.

 

Carbon is increasingly treated as a measurable compliance and economic factor with direct implications for corporate financial performance, including P&L management and supply chain structuring.

 

Read more

 

Contributed by Luther Vietnam

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