Introduction

The New Zealand Foreign Trust is an international tax planning vehicle which requires an New Zealand resident Trustee. If effective  management is also New Zealand resident 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.

A New Zealand Foreign Trust may be utilized as a stand-alone entity or in conjunction with International Double Tax Agreements.

There is no need for a trust to be registered to be recognised and of binding effect in New Zealand.