To provide detailed guidance on Law on High Technology No. 133/2025/QH15 and establish a dedicated incentive mechanism to boost the innovation ecosystem and foster hi-tech and strategic technology start-up enterprises, on June 30, 2026, the Government issued Decree No. 260/2026/ND-CP on elaboration and measures for implementation of the Law on High Technology (Decree 260), which comes into force from July 1, 2026. The article provides some notable highlights of Decree 260 that hi-tech and strategic technology start-up enterprises should pay attention to.
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New regulations on the management, use, and payment of trade union fees in enterprises
On March 31, 2026, the Government issued Decree 105/2026/ND-CP providing details and guidelines for the implementation of a number of provisions of the Law on Trade Unions regarding trade union finance, which is expected to take effect from May 16, 2026, and will replace Decree 191/2013/ND-CP providing details for trade union finance. Decree 105 is developed to create a consistent and unified legal basis with existing legal normative documents, with some notable contents for businesses analyzed in this article.
Read moreIdentifying the true nature of capital contribution transactions: Insights from Precedent No. 78/2025/AL
On December 25, 2025, the Supreme People’s Court published 10 new precedents under Decision No. 339a/QD-CA issued by the Chief Justice of the Supreme People’s Court. Accordingly, these precedents are to be studied and applied in adjudication from February 1, 2026. A remarkable one among them is Precedent No. 78/2025/AL regarding determination of the purposes of capital contribution to a company, which should be referred during operations of businesses.
Read moreScientific research, technological development, and innovation activities – Key regulatory provisions applicable to organizations and enterprises
On October 14, 2025, the Government promulgated Decree 267/2025/ND-CP (Decree 267) providing details for certain provisions of the Law on Science, Technology and Innovation 2025, which took effect on October 1, 2025. Decree 267 provides detailed guidelines for the implementation of the Law on Science, Technology and Innovation 2025 with respect to science, technology and innovation programs and tasks, as well as measures to promote scientific research, technological development, and innovation activities.
Read moreBeneficial owner – Important notes for enterprises from July 1, 2025
According to the revised Law on Enterprises 2025, effective from July 1, 2025, most enterprises, including limited liability companies, joint-stock companies, partnerships, etc., will be required to identify, declare, and notify information about their beneficial owners to the business registration authority. The presentation slide provides a clear and accessible overview of:
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