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New Zealand

New Zealand

New Zealand, located in the southwestern Pacific Ocean, is a picturesque island nation known for its stunning landscapes, diverse wildlife, and vibrant Māori culture. Situated approximately 2,000 kilometers southeast of Australia, it comprises two main islands, the North Island and the South Island, along with numerous smaller islands.

It operates as a constitutional monarchy with a parliamentary democracy, emphasizing democratic principles and individual rights. Political stability is a defining feature, with peaceful transitions of power, strong rule of law, and an independent judiciary. The local currency is the New Zealand dollar, managed by the Reserve Bank, freely convertible and widely used for domestic transactions and international trade. This combination of geography, legislative background, stability, and currency fosters an attractive environment for stability.

New Zealand is recognized as one of the least corrupt countries in the world, ranking alongside Denmark, Finland and Norway. It is an active member of many global organizations such as the OECD, WTO, World Bank, UN and FATF. The country is therefore considered a reliable and safe country for high-net-worth individuals wanting to establish a New Zealand foreign trust as part of their wealth planning.

New Zealand Foreign Trust

Key Features

  • Assets settled into a New Zealand foreign trust will be protected from creditors unable to enforce foreign judgments in New Zealand.
  • New Zealand foreign trusts are not subject to forced heirship legislation in jurisdiction of settlor or any trust beneficiary.
  • Maximum trust duration is 125 years.
  • New Zealand foreign trusts are taxed by residence of the settlor rather than through the residency of the trustee. So long as the settlor and assets of a trust are located outside of New Zealand, the trust will not be subject to New Zealand tax. Trust income must generally be reported and may be taxable in the home jurisdictions of settlors, beneficiaries and/or other controlling persons.
  • Basic trust information must be provided to beneficiaries.
  • Information regarding trust settlors, beneficiaries, assets, settlements and distributions must be provided annually to the New Zealand tax authorities but is not accessible to the public.


Additional Advantages of New Zealand

  • Only foreign judgments from countries having a reciprocal agreement with New Zealand are enforceable and only following registration of judgment through issuing New Zealand court proceedings.
  • New Zealand is not perceived as a harmful tax jurisdiction by the OECD, nor a preferential tax regime or tax haven by other countries.
  • Regarded as one of the most transparent and least corrupt nations on earth.
  • New Zealand does not maintain beneficial ownership registers.
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Level 1/399
Cameron Road,
Tauranga 3110
New Zealand