What is a New Zealand Foreign Trust? A New Zealand Foreign Trust is a trust entered into by a non-resident Settlor with a New Zealand Resident Trustee for the benefit of non-resident Beneficiaries, where no income is earned in New Zealand. New Zealand Foreign Trusts are increasingly being used as an alternative to a tax haven trust for clients located in most places in the world.  Properly planned, it can offer excellent tax efficiencies. What is a trust? In common law jurisdictions such as New Zealand, a Trust arises where a property has a legal owner and a beneficial (or real) owner. ...


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