Articles

Some tax changes deserve an article of their own. The proposed reform to New Zealand's transitional tax residence rules is one of them. Buried amongst the more widely publicised changes to the FIF and financial arrangement regimes is a proposal that could significantly improve the tax position of many new migrants and returning New Zealanders.

Today's Bill introduces the Budget promises which includes a number of international tax measures designed to make New Zealand a more attractive destination for migrants and internationally mobile investors, while also modernising some long-standing tax settings. Several of these changes will be of particular interest to taxpayers with overseas investments, foreign currency assets, and cross-border financing arrangements.

The Government has announced details of proposed legislation that will allow holders of the Active Investor Plus (AIP) visa to purchase (or build) residential property worth $5 million or more.

Revenue Minister Simon Watts has today introduced the Taxation (Annual Rates for 2025-26, Compliance Simplification, and Remedial Measures) Bill. This Bill contains the long-awaited (and very overdue) amendments to the FIF rules, amongst other things. We have set out the key points relating to the FIF changes from the Bill, along with our comments and suggestions for further changes.

In collaboration with David Tzimenakis of The US Tax Team New Zealand, we’re delighted to offer a complimentary webinar covering the New Zealand and US tax implications of the investment required under New Zealand’s new Active Investor Plus Visa, along with some of the broader tax issues for clients to consider.

A recent technical decision from the NZ Tax Counsel Office has provided valuable guidance for foreign companies engaging with NZ businesses.

Understanding New Zealand tax residency can be challenging. In this article, we debunk some common myths surrounding NZ tax residency.

New Zealand's taxation system employs a set of rules known as the Foreign Investment Fund (FIF) rules.

A New Zealand tax resident is subject to tax in New Zealand on their worldwide income, so what is tax residency and how do you plan for it?

International Tax is a Minefield! Don’t wait for IRD to find you. Find out what your NZ tax obligations are and structure for tax efficiency

Pensions can be one of the largest assets you accumulate during life so its vital you understand how they will be taxed.

Recently Julia was interviewed by Bridget Romanes of Mobile Relocation who produced the following article (copied with kind permission):...