New Zealand is not only finding its place in the world as the “best place to live”, but also as a tax planning jurisdiction. New Zealand has benefited from the recent developments in Europe as a fair bit of European capital has found its home in New Zealand Banks. Whilst New Zealand is perceived as a high tax country, it offers beneficial tax regimes for foreigners or structures controlled by foreigners. As a white list country for OECD purposes, New Zealand is becoming a destination of choice for foreign capital, tax planning and immigration.

Tax Planning & Structures

New Zealand is generally perceived as a country with a robust tax system levying high taxes on its residents. However this analogy does not apply to taxation of New Zealand Foreign Trusts (NZFT’s), and New Zealand Look Through Companies (NZLTC’s), provided that certain criteria are satisfied and individuals who qualify as Transitional Residents.

Preferential Tax Regimes
General New Zealand Tax Environment