Recent changes to New Zealand's immigration and tax settings have created new opportunities for internationally mobile high-net-worth (HNW) and ultra-high-net-worth (UHNW) individuals, families, family offices and their advisers.

Long recognised for its political stability, strong rule of law and exceptional quality of life, New Zealand is now attracting increased interest as a destination for investment, residence and long-term wealth planning. Recent Government reforms are designed to attract international capital, talent and investment, while proposed tax changes may further enhance New Zealand's appeal for new migrants.

For international private wealth advisers, these developments make New Zealand a jurisdiction worthy of renewed consideration. Beyond migration opportunities, New Zealand can also play a role in certain cross-border wealth structuring and asset-holding arrangements.

Our report provides an overview of:

• the Active Investor Plus Visa;

• the new non-resident visitor tax status;

• proposed changes to the Foreign Investment Fund (FIF) and Financial Arrangement rules affecting new migrants;

• pre-migration trusts as a wealth planning tool; and

• the use of New Zealand as a tax-neutral holding jurisdiction in appropriate circumstances.

Whether you are advising internationally mobile clients, establishing a family office structure, or exploring relocation and investment options, the report provides a practical introduction to New Zealand's evolving private wealth landscape.

If you would like to discuss any of the topics covered in the report, or explore how these developments may be relevant to you or your clients, please get in touch with one of our experts.