The New Zealand Foreign Trust has been a part of New Zealand’s legislative framework since 16 December 1988 and results from a deliberate policy of the New Zealand Government.

The New Zealand Foreign Trust offers non-residents of New Zealand all the advantages of a conventional tax-free structure within a well-regulated jurisdiction.

If a New Zealand Trust, operated by a New Zealand resident trustee, receives income from any place other than New Zealand that income is tax free in New Zealand.

If the funds are invested outside of New Zealand no tax is payable on that income in New Zealand.

There is no capital gains tax in New Zealand. Any capital increase in the value of the trusts’ assets is therefore not taxable.

Beneficiaries who have no New Zealand incime pay no tax on New Zealand.