Introduction

The New Zealand Foreign Trust is an international tax planning vehicle which requires a New Zealand resident Trustee. If it is controlled in New Zealand and it accumulates its income then the trust may claim the benefit of New Zealand's tax treaty network.

It offers zero base taxation, complete freedom of financial transaction from a jurisdiction with robust statutory and sovereign protection, free from stigma or prejudice.

A New Zealand Foreign Trust effectively managed in New Zealand by a New Zealand Trustee is exempt from New Zealand Income Tax on foreign sourced income.

A Foreign Trust trust must be registered with the IRD to be a Qualifying New Zealand Foreign Trust.