Among those facing charges are Dinh La Thang, a former member of the all-powerful Communist Party Politburo and a former head of state energy giant PetroVietnam, and Trinh Xuan Thanh, a former chairman of the board of a subsidiary of PetroVietnam.
Germany accuses Vietnamese intelligence services of kidnapping Thanh near a park in Berlin and bringing him back home. He could face the death penalty if convicted of embezzlement.
Thang faces up to 20 years in prison if found guilty. The official Vietnam News Agency says the two men will go on trial along with 20 others on January 8.