• Before a non NZ resident immigrates to NZ they should consider establishing a "drop-off" trust in a convenient location outside NZ before their first visit to NZ to enable their trust fund to accumulate income free of NZ tax. Please contact <legal@trustee.net.nz> for details.

Always take advice from a lawyer before entering into a legally binding transaction. Take advice from a lawyer or accountant qualified to give advice under New Zealand law before planning to avoid tax using a New Zealand Foreign Trust.