The New Zealand Foreign Trust is a structure formed by the founder or donor who is non-resident of New Zealand, a resident of New Zealand trustee and the beneficiaries, who are not normally resident in New Zealand.
Among its advantages, we can mention:
Located in a jurisdiction that is not considered part of the “black list” or tax haven, with a stable economy and politics.
Tax exempt in New Zealand on all foreign source income.
Not subject to New Zealand tax on capital gains, eventhough gains are obtained in New Zealand.
Easy access to the benefits of the double taxation treaties signed by New Zealand.With minimal limitations characteristics of disclosure requirements.