Skip to Content


Forms and guides
Kimihia he parongo mo

Forms starting with: O


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This guide is currently out-of-date and is being reviewed.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.

Adobe Acrobat PDF | |

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

Report an accessibility problem for this page