베트남 헌법은 공민의 상속권을 보장하고 있으며, 이에 베트남 민법은 상속에 대하여 규정하고 있다. 상속에 대한 기본원리인 유언을 통해 유증할 수 있는 권리와 상속받을 수 있는 권리 및 상속에 있어서의 평등은 상속제도 전반에서 보호되고 있다.
상속에 대하여 규정하고 있는, 2005년 베트남 민법 제4편은 제631조 내지 제687조까지, 총 57개조로 구성되어 있으며, 제1장은 상속에 관한 총칙, 제2장은 유언상속, 제3장은 법정상속, 제4장은 상속재산의 청산과 분할에 관하여 규정하고 있다. 그밖에 제733조 내지 제735조는 토지사용권의 상속에 관하여 규정하고 있다.
베트남 상속법은 개인의 상속능력뿐만 아니라 유언상속에 있어서는 기관ㆍ단체의 상속능력도 인정하고 있으며, 토지사용권을 상속의 대상으로 하고 있다.
상속에는 유언상속과 법정상속이 있다. 유언상속의 경우 자신의 상속재산을 타인에게 유증할 수 있다. 유언의 형식에는 증인 없는 서면유언, 증인 있는 서면유언, 공증있는 서면유언, 인증있는 서면유언과 일정한 경우에만 인정되는 구두유언이 있다. 유언이 없거나 효력이 없는 등, 일정한 경우 인정되는 법정상속에 있어서는, 법정상속인과 상속분에 있어서 우리 민법과 다른 특징이 있으며, 부부사이의 상속에 대하여는 별도의 규정이 있다.
베트남의 사회주의 국가성립과 개혁개방정책의 추진 등을 통하여 변화된 사회구조와 의식이 상속법에도 반영되어 있다고 할 것이다.
Vietnam's Civil Code devoted a whole part - Part 4 - to the provisions on inheritance. With 57 articles(from articles 631 thru 687) arranged in 4 chapters, General provisions, Inheritance under Wills, Inheritance at Law and Settlement & Distribution of Estates. The Civil code provided the rights of inheritance of individuals, basic principles of inheritance, estate leavers and inheritable estates, heirs, wills, inheritance at law, and so on.
The Civil Code has put forth three basic principles on inheritance. First, the law protects the inheritance rights of individuals. Second, All individuals are equal in inheritance. And third, the property owner's right to dispose of his or her property by will is respected.
An individual may make a will to dispose of his or her estate, may leave his or her property to an heir in accordance with law, or may inherit an estate left to him or her under a will or in accordance with law. All individuals are equal with respect to rights to bequeath their property to others and to inherit estates under wills or in accordance with law. An estate comprises property which the deceased owned and property which the deceased jointly owned with other persons. If an heir is an individual, such person must be alive at the time of commencement of the inheritance or, if such person is born and alive after the commencement of inheritance, must have been conceived prior to the time when the deceased dies. Where an heir under a will is a body or organization, it must be in existence at the time of commencement of the inheritance. From the time of commencement of an inheritance, the heirs have the property rights and obligations left by the deceased.
An adult may make a will, unless he or she suffers from a mental or other illness rendering him or her incapable of being aware of or controlling his or her acts. and A person who is between 15 and 18 years of age may make a will with the consent of his or her parents or guardian. A will must be made in writing. If it is not able to be made in writing, it may be made orally. Written wills comprise: unwitnessed written wills, witnessed written wills, written wills which are notarized and written wills which are certified.
Heirs at law are categorized in the following order of priority: The first level of heirs comprises: spouses. biological parents. adoptive parents, offspring and adopted children of the deceased; The second level of heirs comprises: grandparents and siblings of the deceased; and biological grandchildren of the deceased; and The third level of heirs comprises: biological great-grandparents of the deceased, biological uncles and aunts of the deceased, and biological nephews and nieces of the deceased. Heirs at the same level shall be entitled to equal shares of the estate.