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Te whakapuaki i aku pūtea haumi o tāwāhi me tētahi kamupene e whakahaeretia ana i tāwāhi Disclose my foreign investment fund and controlled foreign company


Gather your information

You will need the:

  • name of the investment
  • country of incorporation or tax residence
  • market value in New Zealand dollars at the beginning or end of your income year.

CFCs disclosures will also need:

  • primary business activity
  • copy of financial statements
  • number of employees.

Disclose your FIF or CFC

Disclose your FIF or CFC in your return.

What happens next

After completing the form, print a copy of the disclosure, sign it and retain with your tax records.

If you use the cost method to calculate your income or loss, you can disclose online or use our IR449 paper form.

Interest in a foreign investment fund disclosure schedule (cost method) IR449 (PDF 114KB) Download form