Can Foreign-Invested Enterprises Lease Land for Cemetery Projects in Vietnam?

A foreign-invested enterprise may lease land to invest in and build cemeteries in Vietnam when it has an approved investment project and satisfies the conditions under the laws on investment, land and construction.

1. Current legal framework

The investment, construction and management of cemeteries are governed by:

• The Law on Land 2024 (effective 01/08/2024, with some provisions effective 01/01/2025);
• Decree 23/2016/ND-CP on the construction, management and use of cemeteries and cremation facilities;
• The laws on investment (market access conditions for foreign investors), construction and environmental protection.

2. May an FDI enterprise lease land to build a cemetery?

Under the current law:

• The State leases land to economic organizations to implement investment projects under the Law on Land 2024, including cemetery construction projects;
• A foreign-invested enterprise may lease land when it has an investment project with approved investment policy/an issued Investment Registration Certificate and satisfies the market access conditions for foreign investors;
• The cemetery project must conform to the local land use planning, construction planning and cemetery planning.

3. Conditions for cemetery projects

Under Decree 23/2016/ND-CP and related laws, a cemetery construction investment project must satisfy:

• Conformity with the cemetery planning approved by the competent authority;
• Meeting environmental protection requirements (environmental impact assessment as prescribed);
• Compliance with construction norms and standards for cemeteries and safety distances;
• Fulfillment of financial obligations regarding land (land rental) as prescribed.

Notes on application

Cemeteries are a sensitive field subject to strict planning and environmental management. Foreign investors need to check simultaneously: market access conditions, local cemetery planning, and land, construction and environmental procedures before implementation.

Common risks to note

• The project does not conform to the local cemetery planning;
• Failure to meet the environmental impact assessment requirements;
• Failure to meet the market access conditions for foreign investors.

How can ANT Legal help?

ANT Legal assists in reviewing investment conditions, land procedures and project legality for cemetery projects of foreign investors. For advice, please contact an ANT Legal lawyer.

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