Questions and Answers on
Taxing Migrants and Employees Working Offshore
The New Zealand tax system imposes taxation on the basis of the tax residence of a person and the source of income they earn. These two concepts are key in determining a migrant's income tax liability. In addition, migrants may face a number of more complex tax issues including; superannuation, trusts settled offshore and foreign investments such as shares and rental properties.
Download a sample of questions and answers based on information taken from the New Zealand Tax Handbook for Inbound and Outbound Migrants which illustrate some of the common issues faced by migrant taxpayers.