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Ngā tohutohu mō te whakaoti puka Guidance for New Zealand foreign trusts

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Home
  • International
    • Foreign trusts with New Zealand resident trustees
      • Register a New Zealand foreign trust
      • File an annual return for a New Zealand foreign trust
      • Guidance for New Zealand foreign trusts
        • Minimum standards for financial statements
        • Roles for connected persons of New Zealand foreign trusts
        • Paying fees for New Zealand foreign trusts
      • Updating details of New Zealand foreign trusts
      • Cancel a New Zealand foreign trust's registration

For New Zealand foreign trusts (NZFTs), this section provides some guidance on the:

  • minimum standards for financial statements
  • roles for connected persons
  • ways you can pay NZFT fees.

You'll need to know this information if you're registering an NZFT or submitting its annual returns.


Pages in this section
  • Minimum standards for financial statements Learn what you're legally required to provide in your financial statements when submitting an NZFT's annual return.
  • Roles for connected persons of New Zealand foreign trusts Let us know a connected person's role within the NZFT. We've defined the different roles to help you choose the right one.
  • Paying fees for New Zealand foreign trusts Find out how to pay fees for registering an NZFT or submitting its annual return.

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