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Overseas pensions and annuity schemes IR257


About this guide

This guide is currently out-of-date and is being reviewed. A new version will be available in September 2014. For information on the withdrawal or transfer of foreign superannuation go to "Search" and type in keywords: foreign superannuation. For information on the taxation of overseas periodic pensions go to "Search" and type in keywords: double tax agreements.

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When to use this guide

If you are a New Zealand tax resident with an interest in a foreign superannuation scheme or you receive an overseas periodic pension this guide explains what your tax obligations are in New Zealand. You can find out:

  • whether you'll have to pay tax on:
    • the value of your investment
    • lump-sum withdrawals and transfers (known as "foreign superannuation withdrawals"), or
    • overseas periodic pension payments
  • how a New Zealand double tax agreement could affect your tax
  • whether you can claim a tax credit in your New Zealand tax return for tax paid overseas.

This guide was formerly known as Overseas private pensions (IR257).

What you will need

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