Founded in 2007, Le & Associates Law Firm (LAF) is a professional law firm regularly providing legal consultancy for both domestic and foreign investors. With the aim of protecting the legitimate rights and interests of clients, we are always dedicated and focused on results, commitment to excellence and creative thinking.


Thanks for that, we have built and maintained our reputation from clients’ trust. The way of success today comes from having a diverse team of lawyers and consultants who are talented, experienced and put professional ethics as well as satisfaction of clients first. Furthermore, we also acquire assistance and close relationship with relevant departments as well as partners who are experts and managers working at private and public departments.


Based on such cornerstone, Le & Associates has been meeting better and better the increasingly desires and complex requirements of our representative clients such as SK Innovation (Korea); Charmvit Group (Korea); Paldo Vina Ltd,. Co (Korea); Idemitsu Group (Japan); Texhong (Hongkong); Sino Haijing Holdings Limited; Petrovietnam Oil Corporation; Sky Light Holding; Schenker Vietnam Ltd.; Crowne Plaza Hanoi Hotel… By working with foreign investors from the United States, Canada, Europe, Korea, Japan, Hong Kong, China, Singapore…, we completely understand the specific needs and working style of foreign investors. Thereby, we can provide the most suitable services in accordance with  the investors’ best interests. The members of our team, both lawyers and investment consultants, can help you in order to find the easiest, shortest and most effective way to access to the Vietnamese market.


We are, now locating at Hanoi (Head Office), Ho Chi Minh City and Quang Ninh to meet our clients’ requirements in a board range of matters.

Investment procedures & Investment Registration Certificate

Before establishing a company in Vietnam, foreign investors have to plan their investment project and  (carry out the procedures in order to) obtain an Investment Registration Certificate (IRC).

Usually, the application process is likely to take from one to three months, from the preparation of the form, its submission to the competent authorities, to the final decision. Such decision to approve and issue the IRC  depends on the verification of the investment project planed by the foreign investor. If your investment is not familiar with Vietnamese local laws, or if you prefer a local firm to outsource the  preparation of your investment project, our investment team will gladly deal with your project.

Environmental Compliance

Vietnam is facing tremendous challenges regarding environment pollution, including air, water, and solid waste pollution. After a first period of rapid economic growth without any strict control and management of environment pollution, the Government subsequently adopted and amended many regulations/norms, that foreign investors must consider in their investment plan. Based on our extended experience, we advise our clients on environmental compliance, in order to obtain the IRC, and we assist them in dealing with complex legal matters arising at all stages of the  implementation of the investment project.

Land lease and factory construction

Foreign investors planning greenfield investments in Vietnam will absolutely have to notice the project localization, as well as the specific permitted use of the land. Actually, according to the Constitution, the land in Vietnam belongs to all citizens, and the State acts as the owner’s representative by appropriately managing the land. The State  confers land use rights on land users, in accordance with land laws. As a result, land allocation and land lease in Vietnam are very complex.

Taking advantage of our in-depth knowledge and experience, our lawyers will seize our client’s expectations, and therefore study the land laws in order to figure out the most effective and suitable solution.

Business licenses

Currently, there are 243 conditional business activities in Vietnam. Therefore, if your business is operating in one of  these conditional sectors, you have to obtain specific permits and licenses. To receive such licenses, each professional owner shall meet certain requirements as stated by law, and  examined by the relevant Ministry overseeing this  professional field.

To avoid any interruption of their business, we always advise our clients to verify such legal requirements right from the start of their investment plan. Therefore, our clients can save time and money when they apply for the required licenses.

Investment incentives

In Vietnam, the State grants both foreign and local investors tax incentives. Conditions and requirements to obtain such tax incentives are stated by the Law on Investment  and the Corporate Income Tax regulation . Incentives are available for all taxpayers, and they are usually claimed after self-assessment, through annual tax returns.

To be granted incentives, your investment project must have been first registered and approved by the relevant administrative authorities, such as:

  • The management board of industrial parks, export-processing zones, high- tech zones or economic zones,…;
  • The Provincial Department of Planning and Investment.

After the self-assessment from the taxpayer, the local tax authorities, the General Department of Taxation, and the State Auditor may carry out a tax audit, and check the tax incentives requested.

During the implementation of your investment project, our investment  experts and our financial team will advise you on all relevant legal matters related to investment incentives.

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