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New Zealand
| Location | South Pacific. |
| Time Zone | Greenwich Mean Time +12. |
| Population | 4,000,000. |
| Capital | Wellington. |
| Airport | International – include Wellington, Auckland, Christchurch, Queenstown. |
| Language | English. |
| Currency | NZ dollar. |
| Dialing Code | +64. |
| Centre's Expertise | High. |
| Political System | Constitutional democracy. |
| Legal System | Common law. |
| Personal Income Tax | 12.5%, 21%, 33%, 39% in excess of $75,000. |
| Corporate Income Tax | 30%. |
| Exchange Restrictions | None. |
| Tax Treaties | 36. |
| Permitted Currencies | Shares not required to be denominated in money. |
| Minimum Authorised Capital | Nil. |
| Minimum Share Issues | Nil. |
| Shelf Companies | Irrelevant because of rapid incorporation time. |
| Incorporation Time Scale | Can be set up within 24 hours. |
| Incorporation Fees | $160 if lodged electronically. Otherwise $275. |
| Annual Fees | Nil if lodged electronically. Otherwise $30. |
| Minimum Number | One. |
| Residency Requirements | None. |
| Corporate Directors | Not permitted. |
| Meetings/Frequency | On notice by a director. |
| Disclosure | Yes (trusts no disclosure). |
| Bearer Shares | Share register must show names of shareholders. |
| Minimum Number | One. |
| Public Share Registry | Company must make register available for inspection by public. |
| Meetings Frequency | Annual meeting, or 75% shareholders’ resolution. |
| Annual Return | Company annual return filing is free, but there is no longer a hard copy option. |
| Audit Requirements | Yes, unless shareholders unanimously agree to contrary. |
| Registered Office | Must be in New Zealand. Company must have address for services in NZ. |
| Domicile Issues | Companies may emigrate or immigrate. |
| Company Naming Restrictions | Name forbidden that: 1. Contravenes enactment 2. Identical to another company 3. Is offensive. |
| | Asian Regulation in the Year of the Tiger: Pussy-Cat or Man-Eater? |
| | Alan Ewins considers how various jurisdictions within Asia have fared in the credit crunch, diagnosing a struggle “between the creation of internationally coherent markets and, in some places more than others, the protection of the home patch.” (02/03/2010) |
| | Trust Planning in Asia |
| | Mary Ellen Hutton and Philip Munro delineate why they believe trust planning will become an increasingly important tool for wealth protection as Asian jurisdictions continue their ascent up the ranks of international finance centres. (02/03/2010) |
| | The New Zealand offshore trust regime |
| | John Prebble discusses the features and uses of the New Zealand trust (06/01/2009) |
| | New Zealand: Proving its credentials |
| | Lauren Williams focuses on the recent introduction of disclosure and record requirements for the New Zealand Trust. (07/01/2007) |
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