Doing Business in New Zealand
An ECOVIS KGA Limited Publication November 2019
Greetings from New Zealand; one of the most open and dynamic economies in the world today. We may be a small, young country but we rightfully claim our place on the world stage.
Our government actively encourages inward investment and while we enjoy an open economy, there are rules around investing in New Zealand. We understand those rules and can assist prospective investors in going about making their investment in the right way.
This guide summarises the requirements for setting up business in New Zealand under New Zealand law and outlines important features of that law and commercial practices relevant to conducting business in New Zealand.
However, it is presented in summary form and is intended only as an introductory guide.
The information in this guide should not be relied upon as a basis for making formal investment and business decisions in isolation, as specific circumstances may apply and government policy and legislative provisions may have changed.
We strongly recommend that you seek out specific advice before you act and we will be happy to assist you in your inquiries.
Table of Contents
- About ECOVIS KGA Limited
- Business Landscape
- Geography and Demography System of Government Currency
- Legal System
- Regulatory Bodies Government Approvals and Regulations Foreign Ownership of New Zealand Assets
- Government Grants
- Banking and Financial System Capital Raising
- Trade and Market Access
- Forms of Business Ownership
- Incorporation of a Company
- Registering a Branch
- Reporting Obligations
- Mergers & Takeovers
- Limited Partnerships
- New Zealand Foreign Trusts
- Taxation
- Income Tax
- Non-Resident Withholding Tax
- GST (Goods & Services Tax)
- Fringe Benefit Tax
- Transfer Pricing Regime
- Capital Gains Tax
- Apportionment of Branch Income
- Thin Capitalisation Rules
- Employment
- Immigration
- Work Visa
- Skilled Migrants
- Entrepreneur Visa
- Investor Visa
- Useful Links