Tax Law Services

Expert Tax Law Services in New Zealand

Our network of experienced tax lawyers provides comprehensive legal services for all tax-related matters across New Zealand. Whether you're a business owner needing strategic tax planning, an individual facing IRD audit, or dealing with complex international tax obligations, our tax law specialists understand the intricacies of New Zealand's tax system and provide practical solutions that protect your interests while ensuring compliance. From routine tax planning to complex dispute resolution, our lawyers deliver strategic advice that minimizes tax liabilities and manages regulatory risks.

Tax law in New Zealand is complex and constantly evolving, with frequent legislative changes, policy updates, and judicial decisions that affect individuals and businesses. Our lawyers stay current with all developments in tax law and provide proactive advice to help you navigate this challenging regulatory environment.

Strategic Tax Planning & Structuring

Effective tax planning is essential for minimizing tax liabilities while achieving business and personal objectives. Our tax lawyers provide strategic planning services that optimize tax outcomes:

Business Tax Planning

• Entity Structure Selection: Choosing optimal business structures including companies, partnerships, trusts, and LLCs
• Tax-Efficient Restructuring: Reorganizing business operations to minimize tax impact
• Succession Planning: Tax-efficient business transfers and generational planning
• Employee Benefit Planning: Structuring compensation packages and employee share schemes
• Capital Gains Planning: Managing disposals and timing of capital events
• Research & Development: Maximizing R&D tax incentives and grants

Personal Tax Planning

• Investment Planning: Portfolio investment entity (PIE) structures and investment optimization
• Trust Planning: Family trusts, charitable trusts, and trustee obligations
• Estate Planning: Tax-efficient wealth transfer and inheritance planning
• Property Investment: Rental property deductions, bright-line test, and investor obligations
• Retirement Planning: KiwiSaver optimization and retirement income strategies

GST & Indirect Tax Services

GST compliance is mandatory for most businesses in New Zealand. Our lawyers provide comprehensive GST advice and support:

• GST Registration: Determining registration requirements and optimal registration timing
• GST Compliance: Return preparation, record-keeping requirements, and compliance systems
• Zero-Rating & Exemptions: Export transactions, financial services, and exempt supplies
• Input Tax Credits: Maximizing allowable deductions and managing mixed-use assets
• GST Disputes: Audits, assessments, and dispute resolution with IRD
• International GST: Cross-border transactions and international service rules

International Tax & Cross-Border Planning

Globalization creates complex international tax obligations. Our lawyers provide expert guidance on cross-border tax matters:

Residence & Source Rules

• Tax Residency: Determining New Zealand tax residency for individuals and entities
• Source Rules: Identifying where income is sourced for tax purposes
• Double Tax Agreements: Utilizing DTAs to minimize international double taxation
• Permanent Establishment: Managing PE risks for international businesses
• Controlled Foreign Company: CFC rules and foreign investment fund (FIF) obligations

Transfer Pricing & International Structures

• Transfer Pricing: Arm's length pricing for related party transactions
• Documentation Requirements: Transfer pricing documentation and country-by-country reporting
• Advance Pricing Agreements: APAs for certainty on transfer pricing methods
• International Restructuring: Tax-efficient global reorganizations
• BEPS Compliance: Base erosion and profit shifting anti-avoidance rules

IRD Audits & Tax Dispute Resolution

When faced with IRD audit or assessment, experienced legal representation is crucial. Our tax lawyers provide comprehensive dispute resolution services:

Audit Support & Management

• Audit Response: Managing IRD information requests and interview processes
• Document Production: Organizing and presenting relevant documentation
• Risk Assessment: Evaluating audit exposure and potential outcomes
• Negotiation Strategy: Engaging with IRD to minimize adverse outcomes
• Settlement Negotiations: Achieving favorable resolution through negotiation

Formal Dispute Procedures

• Notice of Proposed Adjustment: Responding to NOPA and raising disputes
• Disputes Review Unit: DRU conferences and negotiated settlements
• Taxation Review Authority: TRA hearings and formal dispute resolution
• High Court Appeals: Judicial review and court proceedings
• Penalty Disputes: Challenging shortfall penalties and prosecution
• Collection Matters: Payment arrangements and collection disputes

Specialized Tax Areas

Property & Real Estate Tax

• Bright-Line Test: Residential property sales and bright-line compliance
• Property Development: Tax treatment of property development and trading
• Commercial Property: Depreciation, improvements, and capital allowances
• Property Investment: Rental deductions, interest limitation, and investor rules
• Property Syndicates: Tax treatment of property investment structures

Financial Services Tax

• Banking & Finance: Financial arrangements rules and accrual taxation
• Insurance: Life insurance taxation and general insurance
• Investment Funds: PIE rules, managed fund taxation, and KiwiSaver
• Derivatives: Financial arrangement rules for derivative instruments
• Crypto Assets: Cryptocurrency and digital asset taxation

Tax Compliance & Risk Management

Maintaining tax compliance requires ongoing attention to changing requirements. Our lawyers provide comprehensive compliance support:

• Compliance Systems: Implementing effective tax compliance processes
• Tax Governance: Board oversight and tax risk management frameworks
• Tax Policy Development: Creating internal tax policies and procedures
• Training Programs: Staff education on tax compliance requirements
• Health Checks: Regular compliance reviews and risk assessments
• Voluntary Disclosures: Managing non-compliance through voluntary disclosure

Tax Law Costs & Investment

Understanding tax legal costs helps you budget for professional tax services:

• Initial Consultation: Many tax lawyers offer free 30-minute consultations
• Hourly Rates: $400-700 per hour for experienced tax lawyers
• Tax Planning: $3,000-15,000 for comprehensive planning projects
• IRD Audit Support: $10,000-50,000 depending on audit scope and complexity
• Tax Disputes: $20,000-100,000+ for formal dispute procedures
• Compliance Reviews: $5,000-20,000 for comprehensive compliance audits
• Ongoing Support: Monthly retainer arrangements for regular tax advice

Why Choose Our Tax Lawyers?

• Specialized Expertise: Deep knowledge of New Zealand tax law and international tax
• Commercial Understanding: Practical advice that balances tax and business objectives
• IRD Relationships: Strong working relationships with tax authorities
• Technical Excellence: Current knowledge of complex tax legislation and policy
• Strategic Focus: Long-term tax planning and risk management
• Litigation Experience: Proven track record in tax disputes and court proceedings
• Client Service: Responsive, practical advice tailored to your circumstances