Nigel Smith and the Covisory Partners team have a broad knowledge of trust law issues, and a detailed understanding of the practical and commercial issues involving trusts and their implications to your clients and their businesses. We work seamlessly with you and other advisors to ensure the right vehicle is put into place.
New Zealand Foreign Trusts (Offshore Trusts) are an alternative to traditional Offshore trusts based in known tax havens. Our international tax experience can help you determine if New Zealand should be part of your client’s international tax and wealth planning structures. New Zealand Foreign Trusts enjoy all the benefits of traditional Offshore Trusts.
Covisory Partners would welcome your enquiries, talk to us about trust structures and services and how we can help you.

Sub Practices for Trusts & Trusteeships


  • Establishment of trusts
  • Independent Professional Trusteeship services
  • Review of existing structures
  • Trust Migration to and from NZ

Foreign Trusts and Related Structures

  • New Zealand domiciled Foreign Trusts – NZFT’s
  • New Zealand Look Through Companies – NZLTC’s
  • New Zealand Limited Liability Partnerships – NZLP’s
Publications & Media for Trusts & Trusteeships