NZ/US Cross-border Tax Issues for Individuals 2023 - 26 July 2023 (On Demand)


US citizens/Green Card holders are generally subject to income/social security taxes in the US in the same manner as US tax residents. The webinar will address the compliance issues for New Zealand residents who are US citizens/Green Card holders either by migration to New Zealand or US citizenship/immigration status.

US migration to New Zealand increased by 50.3% since the 2006 census. The webinar will capture the tax compliance issues of migrants/returning residents from the US. Practical examples will explain how US trusts/US companies including the New Zealand resident shareholder(s)/trustee(s) or beneficiaries are taxed and the limitations of the transitional tax residence exemption. We will also address the impact of the US Grantor Trust Rules for New Zealand resident trustees and/or New Zealand resident grantor.

The Foreign Account Tax Compliance Act (FATCA) is a US policy response aimed at reducing tax evasion by US citizens. FATCA imposed on New Zealand financial institutions an obligation to identify US citizen and the legislation significantly increased the US compliance of NZ tax residents. New Zealand tax residents who are US citizens/Green Card holders are exposed to US capital gains tax, US social security tax and certain reporting requirements – the New Zealand accountant needs to be aware of the risks and exposures.


26 July 2023


The webinar will enable the participants to:

  • identify the NZ compliance risks
  • understand the filing/reporting requirements in the US
  • advise clients with a US connection


Advanced accountants.


Dr Peter Loerscher, Principal, Peter Loerscher International Tax Limited (presenting on behalf of TEO).

1.25 CPD Hours

  • On Demand Event
    • $195.00 excl. GST
    Complete online in your own time (Self-paced)
    • $195.00 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.


All registrants to a live webinar will automatically be sent a recording at the end of that week along with a full transcript of the webinar, regardless of whether you attended or not.

Sole practitioners

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