1. Legal Challenges in Inheriting Monetized Social Media Accounts
Unlike traditional assets such as real estate, bank deposits, or shares in a company, social media accounts are typically administered by foreign technology platforms and governed by their respective terms of service.
Accordingly, even where heirs are legally entitled to inherit assets under Vietnamese law, obtaining control over a deceased person’s social media account and the associated revenue stream may present significant practical and legal challenges.
2. Inheritance Procedures under Vietnamese Law
Inheritance Pursuant to a Will
Where the deceased has left a valid will, the management rights and economic benefits arising from a social media account may be distributed in accordance with the testator’s intentions as expressed therein.
For clarity and enforceability, the will should expressly specify:
- The relevant social media account(s);
- The beneficiary entitled to manage the account;
- The beneficiary entitled to receive income generated from the account; and
- The intended arrangements for managing and operating the account following the account holder’s death.
Intestate Succession
In the absence of a valid will, the estate shall be distributed in accordance with the statutory rules of intestate succession under Article 651 of the Civil Code of Vietnam 2015.
First-priority heirs include:
- The surviving spouse;
- Biological or adoptive parents; and
- Biological or adopted children of the deceased.
3. Declaration and Distribution of Inherited Assets
To establish their legal entitlement, heirs are generally required to complete the notarization procedures for a declaration of inheritance or an agreement on the division of the estate.
Required Documentation
The inheritance dossier typically includes:
- Death certificate of the deceased;
- Identification documents of the heir(s);
- Birth certificates;
- Marriage certificate (if applicable);
- A valid will (if any); and
- Documentary evidence demonstrating the deceased’s entitlement to revenue generated from the relevant social media account.
Public Notification Procedure
The notarial practice organization shall publicly post a notice regarding the inheritance declaration or estate distribution in accordance with applicable notarization regulations.
Issuance of Inheritance Documentation
Upon completion of the statutory procedures, the notary shall issue a notarized declaration of inheritance or estate distribution agreement, which serves as legal evidence of the heir’s rights in relation to the inherited assets.
4. Dealing with Facebook, TikTok, and YouTube
Facebook allows users to designate a “Legacy Contact” who may manage certain aspects of the account after the user’s death.
Depending on Facebook’s policies, the designated individual may be authorized to:
- Manage the memorialized account;
- Update the profile picture;
- Publish announcements; and
- Download certain categories of account data.
YouTube
At present, YouTube does not provide a dedicated inheritance mechanism.
In practice, heirs may be required to:
- Establish their legal status as heirs;
- Provide the deceased’s death certificate;
- Submit notarized inheritance documentation; and
- Communicate directly with Google to seek access to, or management of, the channel on a case-by-case basis.
TikTok
TikTok has not yet implemented a formal account inheritance framework comparable to Facebook’s Legacy Contact feature.
The handling of deceased users’ accounts generally depends on:
- TikTok’s internal policies;
- The supporting documentation provided by heirs; and
- The commercial value and circumstances of the account concerned.
5. Tax Implications
Personal Income Tax on Inherited Assets
Under Vietnamese tax regulations, inherited assets may be subject to personal income tax unless an exemption applies.
Tax Obligations on Future Revenue
Following the transfer of management rights and economic interests, any income subsequently generated through:
- YouTube monetization;
- Facebook monetization;
- TikTok monetization; or
- Advertising and sponsorship activities,
may give rise to separate tax declaration and payment obligations under applicable Vietnamese tax laws.
6. Practical Recommendations for Content Creators
To minimize legal uncertainty and facilitate the succession of digital assets, content creators who derive income from social media platforms should consider:
- Preparing a legally valid will;
- Maintaining a comprehensive inventory of digital assets and online accounts;
- Retaining records of revenue streams, platform agreements, and sponsorship contracts;
- Designating a backup administrator or legacy contact where the platform permits; and
- Periodically updating beneficiary information and succession instructions.
Conclusion
Vietnamese law has yet to establish a comprehensive legal framework governing the inheritance of digital assets, including monetized Facebook, TikTok, and YouTube accounts. Nevertheless, heirs may rely on existing principles relating to property rights and succession to assert entitlement to the economic interests associated with such accounts.
Given the growing commercial significance of digital assets, content creators are strongly advised to adopt proactive succession planning measures to ensure the orderly transfer of management rights and revenue-generating interests to their intended beneficiaries.
CONTACT LEGAL CONSULTANT:
TLA Law is a leading law firm with a team of highly experienced lawyers specializing in criminal, civil, corporate, marriage and family law, and more. We are committed to providing comprehensive legal support and answering all your legal questions. If you have any further questions, please do not hesitate to contact us.
1. Lawyer Vu Thi Phuong Thanh, Ha Noi Bar Association
Email: vtpthanh@tlalaw.vn
2. Lawyer Tran My Le, Ha Noi Bar Association
Email: tmle@tlalaw.vn
Nguyen Thuy Duong