Advantages

• Not considered as a tax haven.
• No Capital Gains Tax.
• Political, regional, and economic stability.
• High standard legal and banking operations.
• Accountancy statements – The Inland Revenue Department only requires end of year accounts, and does not require monthly management accounts.
• No currency control.
• New Zealand Companies may apply to be Look Through Companies and enjoy 0% tax on profits earned overseas for overseas shareholders.
• New Zealand Companies may be used in a New Zealand Foreign Trust structure, for 0% tax when there are no resident Settlors and Beneficiaries.
• New Zealand Companies may be used as part of a New Zealand Limited Partnership, and see 0% tax on overseas incomes distributed to overseas Partners.
  
• Double tax treaties with Australia, Austria, Belgium, Canada, Chile, China, Czech Republic, Denmark, Fiji, Finland, France, Germany, Hong Kong, India, Indonesia, Ireland, Italy, Japan, Korea, Malaysia, Mexico, Netherlands, Norway, Philippines, Poland, Russian Federation, Singapore, South Africa, Spain, Sweden, Switzerland, Taiwan, Thailand, the United Arab Emirates, the United Kingdom, the United States of America.

Last updated: Jan 2012