New Zealand has been a member of the Organisation for Economic Co-operation and Development (“OECD”) since 1973 and is renowned for its fair and stable legal and political institutions. New Zealand has a reputable business community and an excellent communication and business infrastructure. The jurisdiction enjoys political and economic stability and is an independent British Commonwealth country. The legal system is based on English common law and its trust law is similar to that of other common law jurisdictions.

New Zealand is an increasingly popular choice for non-residents looking for a reputable domicile to assist with their investment holding, estate planning and asset protection needs. International wealth, tax and trust service providers are utilising New Zealand’s legislative taxation framework through the use of Trusts, Limited Partnerships and more recently the Look Through Company (LTC) regime. These vehicles offer many of the advantages and benefits common in other jurisdictions and provide a viable alternative to wealth planners seeking an “onshore” jurisdiction that is an OECD member country.