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Articles
New “Scheme Pays” QROPS Option for UK–NZ Pension Transfers
From 1 April 2026, people transferring a UK pension to a New Zealand QROPS will be able to access a new tax payment option known as “scheme pays”. This change represents a significant shift in how overseas pension transfers are taxed in New Zealand and is expected to be particularly beneficial for individuals on higher marginal tax rates. However, while the new rules offer welcome flexibility, they also highlight just how important it is to correctly understand New Zealand
Julia Johnston
Feb 244 min read
New Zealand Tax Ruling: Guidance on Permanent Establishment and Residency for Overseas Companies
A recent technical decision from the NZ Tax Counsel Office has provided valuable guidance for foreign companies engaging with NZ businesses.
Julia Johnston
Nov 20, 20243 min read
Fact Sheets
We have prepared a number of fact sheets to help you out with your migrant tax issues and other tax matters.
Tax Advice for Migrants and Returning Kiwis
...an overview of the key tax considerations.
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