Foreign Trust Reforms and other Cross Border Trust Issues 2017 (On Demand)


New rules have recently been enacted for foreign trusts with a New Zealand-resident trustee. These include requirements for New Zealand foreign trusts to register with Inland Revenue, file annual returns and pay registration and filing fees.

Other cross border tax issues relating to trusts include retaining complying trust status when settlors cease to be New Zealand tax resident, obtaining complying trust status when settlors become New Zealand tax resident, the effect of changes in tax residence status of trustees and beneficiaries, and the impact of the transitional residence rules.

This webinar is intended to help professional advisers know what they can do to ensure that their clients’ trust structures remain tax efficient, and what disclosure and other obligations they must comply with.


You will:

  •  Understand the difference between “complying trusts”, “foreign trusts” and “non-complying trusts”
  •  Learn how a trust can retain its “complying trust” status when a settlor ceases to be New Zealand tax resident
  •  Know how a “foreign trust” can become a “complying trust” when a settlor becomes New Zealand tax resident
  •  Understand what tax implications can arise where trustees and beneficiaries change their tax residence status
  •  Learn how the transitional residence rules interface with the rules for taxing trusts
  •  Know about the recently-enacted registration and disclosure rules for foreign trusts with a New Zealand tax resident trustee


18 May 2017



Accountants of all levels, tax lawyers, trust lawyers and others who act as trustee of clients’ trusts.


Stephen Tomlinson, Partner, Tomlinson Law



1.25 CPD Hours

  • On Demand Event
    Complete online in your own time (Self-paced)
    • $180.00 excl. GST

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Our webinars operate on a 'one-connection-one-fee' basis so you can have your whole team participate for one cost effective price and claim CPD points.

Sole practitioners

A discount on webinars is available for sole practitioners. Please contact us at NZ‑ to confirm eligibility.