Overview of the international aspects of New Zealand trusts, including Double Tax Agreement utilization.

An Exempt Trust has trans-national effect. It has recognition in every English Common Law Country, and all New Zealand Double Tax Agreements. A Trust may be migrated from one jurisdiction to another, and so may a beneficiary. To obtain these advantages a Trust Deed must be carefully drawn.

A New Zealand trust is also compatible with many of New Zealand's Double Tax Agreements.

In general New Zealand's Double Tax Agreements treat a properly established and operated trust as a New Zealand resident.

There are some variations between treaties and these are dealt with on a case-by-case basis.

What we do, continued

• Trustee Relationship
• Nature of an Exempt Trust
• International Aspects and Double Tax Agreement
• New Zealand Trust Structure
• New Zealand Tax Position
• Private Trustee Companies (PTC)
• New Zealand Limited Partnerships
• Confidentiality and Reporting Requirements