The Covid 19 pandemic has led to many highly skilled expat Kiwis relocating back to New Zealand, and technology advances have enabled them to continue to be employed by non-resident employers. New Zealand (NZ) and foreign tax obligations need to be considered in cross-border employment situations. Foreign Tax It may be that the non-resident employer…

The NZ Government’s moves to legislate for more transparency in the foreign trusts regime may lead to some non-resident’s packing up and shifting their foreign trust away from NZ to a more benign regime. Increased disclosure, yet the non-taxing of foreign sourced income derived by NZ foreign trusts will remain untouched by the foreign trust…

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