Foreign trusts

Find out the definition of a foreign trust.

A trust is a foreign trust if none of its settlors have been resident in New Zealand since the later of these dates:

17 December 1987
the date the trust began.

A trust will no longer be a foreign trust if it makes any distribution after a settlor becomes a New Zealand resident, or if a New Zealand resident makes a settlement on the trust.

Foreign exemption trusts

Guidance for New Zealand foreign trusts

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