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Courses/Accounting & Tax/Real Estate Tax

Overseas Rentals: Tax Issues

Explore the taxation issues for New Zealand investors owning overseas property and for foreign investors in New Zealand, including double tax agreements and RLWT.

Created byTEO Training
BeginnerUpdated Jan 17, 2025
Overseas Rentals: Tax Issues

What You'll Learn

check_circleEvaluate investment options for cross-border property ownership, considering taxation matters and double tax agreements.
check_circleUnderstand migration-related tax issues and their implications on property investments.
check_circleAnalyze the application of RLWT (Resident Withholding Tax) rules in cross-border property transactions.
check_circleUnderstand the tax obligations for borrowed funds used in cross-border investments, including RWT and NRWT rules.

About This Course

The ownership of property in, and from, foreign jurisdictions has become increasingly common. However, a variety of issues arise, from a New Zealand taxation perspective, for those from offshore investing in property in New Zealand, and for New Zealand investors buying and owning investment properties overseas.

This course will work through the various considerations and give guidance on factors to consider when investing, taking into account recent IRD guidance in relation to overseas property ownership:

  • Work through options for investing in property cross-border, taking into account taxation matters, including double-tax agreements.
  • Consider migration-related issues as they relate to property.
  • Understand the RLWT rules and how these can apply.
  • Outline how the ring-fencing of rental losses can apply to overseas property investments.
  • Understand taxation obligations arising from borrowed funds to invest cross-border, including the application of the RWT and NRWT rules.
  • Work through GST-related considerations.

 

Suitable for:

  • Accounting and legal practitioners advising clients on property-related matters.
  • Real estate agents and financial advisors also working with people that have rental property investments.

Your Instructors

TEO Training
TEO Training
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TEO Training provides practical learning experiences on primarily tax-related topics for accountants, lawyers and business advisors across New Zealand.

Jarod Chisholm
Jarod Chisholm

Senior Partner, Findex/Crowe

Jarod is a senior partner in the Otago Tax Team for Findex/Crowe and has been a regular presenter for TEO, presenting on a wide range of topics in all areas of tax. Jarod’s background includes working in 'Big 4' firms in Australia and New Zealand in the tax domain, and working as a management accountant for large corporates. Jarod is recognized as an industry leader in the area of foreign investment and regularly assists other accountants/advisors with their clients. He provides commercial, practical advice in all areas of tax.

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