This guide helps you with the Common Reporting Standard as a reporting NZ financial institution family trust and/or an account holder.

This guidance is for Reporting New Zealand Financial Institutions (Reporting NZFIs) carrying out Foreign Account Tax Compliance Act (FATCA) due diligence and reporting under New Zealand’s FATCA Inter-Governmental Agreement (IGA) with the United States.

These notes help you register for the Foreign Account Tax Compliance Act (FATCA) with IRD.

This guide explains the FATCA status of NZ trusts that are not U.S. persons.

Use these notes to find out FATCA status if you’re U.S. reportable accounts.

To remain eligible for the tax exemption, the contact trustee of the New Zealand Foreign Trust must submit an Foreign trust annual return – IR900 for each return year after registration.

This schedule must be completed by the contact trustee of a foreign trust with one or more New Zealand resident trustees.

Use this disclosure form if you administer a foreign trust.

This schedule must be completed by the contact trustee of a foreign trust with one or more New Zealand resident trustees.