New Zealand: Country and Foreign Investment
Entry and Residence
Since World War II, New Zealand has generally had an annual excess of arrivals over departures. Although in the past most immigrants came from the United Kingdom and other parts of Europe, more recently they have been surpassed by Pacific islanders and Asians. The proportion of the population born overseas is 23%, one of the highest rates in the world.
New Zealand’s immigration policy is relatively open. Under a points system, prospective immigrants are ranked according to required criteria. The majority are approved under the skilled or business categories.
Generally, a person is resident for tax purposes in New Zealand if he or she is in New Zealand for more than 183 days (that do not have to be consecutive) in any 12-month period, or have an “enduring relationship” with New Zealand. With regard to an enduring relationship, a person who has a “permanent place of abode” in New Zealand (covering all social, physical, economic or personal ties and links with New Zealand) is tax resident.