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To register a New Zealand Foreign Trust (NZFT), the contact trustee must complete and send us the following forms and payment.

Foreign trust registration form - IR607

You'll need to attach:

  • the trust deed
  • amending documents / functional equivalents.

Foreign trust connected person schedule - IR607A

You'll need to provide details for each person connected to the trust and make declarations that they have agreed to provide us with certain information.

Foreign trust settlements and distributions schedule - IR900A

You'll need to provide details of certain settlements on and distributions from the trust.

Application fee

The contact trustee must also pay the prescribed application fee of $270 inclusive of goods and services tax.

This fee is not payable if all the resident foreign trustees are natural persons and not in the business of providing trustee services.

  • See Foreign trust registration form - IR607 for payment details.

Send us the forms and attachments

You can email the forms and attachments to:

nzforeigntrusts@ird.govt.nz

Alternatively, you can post them to:

International Revenue Strategy
Inland Revenue
PO Box 2198
Wellington 6140

What happens next

Once registration is confirmed, we will issue you with a unique NZFT number to use in the annual return process.