Rechtsgebied · APAC

Nieuw-ZeelandBedrijfsoprichting, belasting en bankieren

Buitenlandse trusts met een smetteloze reputatie, en bedrijven die binnen één dag zijn opgericht.

Silhouet van Nieuw-Zeeland
Overzicht

The New Zealand foreign trust is one of the few structures that is both tax-neutral for a settlor living abroad and based in a respected OECD country with English-style law and no blacklisting. Foreign income of a qualifying foreign trust isn't taxed in New Zealand, and the trust sits under a first-world legal system.

Reforms in 2017, after the Panama Papers, made foreign trusts register, disclose details and file yearly returns. That ended their use for secrecy and kept the legitimate uses.

Voordelen

Waarom mensen kiezen voor Nieuw-Zeeland

  • A foreign trust in a respected OECD country that isn't blacklisted
  • No New Zealand tax on the trust's foreign income while you live abroad
  • English-style law and a first-world legal system behind the trust
  • In most cases no capital gains tax, inheritance tax or stamp duty
  • Companies set up in a day, with a clean reputation
Waarvoor mensen het gebruiken

Waar Nieuw-Zeeland past

  • Foreign trusts
  • Holdingmaatschappijen
  • Investor residency
In een structuur

Waar Nieuw-Zeeland past in een structuur

Gebruikelijke rol · Family wealth holder (foreign trust)

New Zealand in a structure
U
setting up the trust, living abroad
vermogen dat u in de trust onderbrengt
New Zealand foreign trust
NZ trustee, yearly returns
payouts
Gezinsleden
beneficiaries outside New Zealand

The foreign trust sits at the top of the family structure and holds the assets, run by a trustee who lives in New Zealand, in practice a licensed trust company. Its foreign income isn't taxed in New Zealand while the settlor (the person who sets up the trust) lives abroad and no beneficiary living in New Zealand receives payouts. Since the 2017 reforms it relies on registration and full disclosure, not secrecy, which is why its reputation stays clean.

Waar het van afhangtIt only stays tax-neutral while the settlor lives abroad and no beneficiary living in New Zealand receives payouts, and only with registration at Inland Revenue, full disclosure of the settlor and beneficiaries, and yearly returns.

Een vereenvoudigd beeld ter toelichting, geen aanbeveling. Algemene informatie, geen belasting- of juridisch advies.

Bankieren

Een bankrekening openen

ANZ, ASB, BNZ and Westpac NZ serve the market. Banking for foreign trusts needs a trustee who lives in New Zealand and full disclosure of who set up the trust and who benefits. Company banking needs a director living in New Zealand. Standards are high, but the process is predictable.

Belasting

Zo werkt de belasting hier

28% company tax. In most cases no capital gains tax, no inheritance tax and no stamp duty. Qualifying foreign trusts pay no New Zealand tax on foreign income when the settlor lives abroad and no beneficiary living in New Zealand receives payouts. GST (sales tax) is 15%.

Substance (echte aanwezigheid)

Echte aanwezigheid, en wie de eigenaren kan inzien

Foreign trusts must register with Inland Revenue, appoint a trustee who lives in New Zealand, disclose details of the settlor and beneficiaries, and file yearly returns. Companies need a director living in New Zealand or Australia. Company registers are public and among the most accessible in the world.

Keuze

Wanneer u hiervoor kiest

Choose New Zealand for a foreign trust that needs the credibility of an OECD country while staying tax-neutral, or for a clean, fast holding company where reputation matters.

Zo adviseren wij

U krijgt een schriftelijke vergelijking, geen verkooppraatje.

Elke Nieuw-Zeeland aanbeveling krijgt u als schriftelijke vergelijking met de alternatieven. Daarin leest u of de opzet een kritische toets kan doorstaan, hoe makkelijk bankieren zal zijn, welke belastingverdragen gelden, wie de eigenaren kan inzien, wat het per jaar kost om alles draaiende te houden en welk risico uw reputatie loopt. Zo ziet u de voor- en nadelen voordat u zich vastlegt.

Volgende stap

Overweegt u Nieuw-Zeeland? Vraag eerst een schriftelijke vergelijking aan.

Beantwoord zes vragen en ons team komt bij u terug met een voorselectie, een grove kostenindicatie en de plekken waar u kunt bankieren.

Veelgestelde vragen

Vragen die we bij elke Nieuw-Zeeland intake horen.

Is a New Zealand foreign trust still tax free?
Foreign income still isn't taxed in New Zealand when the settlor lives abroad and no beneficiary living in New Zealand benefits. Registration and yearly disclosure are compulsory.
Who can be a foreign trustee?
Someone living in New Zealand — in practice, a licensed professional trust company registered with Inland Revenue and supervised for anti-money-laundering.
Do I need an NZ resident director for a company?
Yes — at least one director living in New Zealand, or living in Australia and also a director of an Australian company.