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Ngā puka tāke me ngā puka tohutohu

Is the trust a Reporting NZFI under CRS? IR1052

This factsheet is a high-level summary about how to work out if your trust is a Reporting New Zealand Financial Institution under the Common Reporting Standard (CRS).

Find out about trusts as:

  • an in business or managed investment entity financial institution
  • an active or passive non-financial entity (NFE)
  • a non-reporting financial institution.

Examples of trusts

Your trust can include family trust, charitable trust, foreign trust and unit trust.