Pursuant to Article 45 of the 2024 Land Law, it is stipulated as follows:
Article 45. Conditions for exercising the rights to convert, transfer, lease, sublease, inherit, donate land use rights; mortgage, contribute capital using land use rights; receive transfers, receive gifts for land use rights
4. In case of inheritance of land use rights, the inheritor shall exercise the right when having a Certificate of land use rights or a Certificate of house ownership rights and land use rights or a Certificate of land use rights, house ownership rights and other assets attached to land or a Certificate of land use rights, ownership rights of assets attached to land or meeting the conditions for granting a Certificate of land use rights and ownership rights of assets attached to land according to the provisions of this Law.
5. In case the land user is slow to fulfill financial obligations or is allowed to owe financial obligations, he/she must fulfill financial obligations before exercising the rights to convert, transfer, lease, sublease, donate land use rights, mortgage, and contribute capital using land use rights.
Thus, land users are required to fulfill financial obligations before donating land use rights.
