Overview
Buddle Findlay advises individuals and families on the tax and legal steps involved in relocating to New Zealand, whether arriving for the first time or returning after an extended period abroad. This includes advising on the transitional resident exemption and the wider planning a move involves.
New migrants and returning New Zealanders who haven't been New Zealand tax residents for ten years can claim a four-year exemption on most foreign income. We help you confirm eligibility and plan the exemption window before it starts.
We advise you on how New Zealand's tax rules interact with your home jurisdiction's, including applying double tax agreements. We also advise on the controlled foreign company and foreign investment fund rules that can apply to offshore holdings.
If you already hold assets through an offshore trust, we advise on how it is treated once you become a New Zealand tax resident, and whether to restructure it before or after arrival.
Alongside the tax planning, we put in place or update the practical building blocks of a move: wills, trusts, relationship property agreements, and asset ownership structures that reflect the client's new circumstances.
We also advise on the property and immigration-related legal steps that come with relocating, working alongside immigration counsel where needed. The transitional resident exemption is administered by Inland Revenue, and we guide you through confirming eligibility and structuring your affairs to make the most of it.
Experience
Relocating to New Zealand for business as well as personal reasons?
Our overview of tax considerations for internationally mobile families covers what you need to know
Read moreRelocating to New Zealand through a qualifying investment?
Find out how our private wealth team can help you structure your investment under the Active Investor Plus visa.