Skip to Content


Controlled foreign companies (CFCs)

A CFC is a company that must first be foreign and controlled by New Zealand residents. New CFC rules will apply from the beginning of the 2010 income year for all entities with a balance date between 30 June and 30 September (inclusive) and the 2011 income year for all other entities.

Date published: 07 Oct 2009

Back to top



Individuals & Families

Businesses

Non-profit organisations

International