Steuerresidenz in New Zealand: Der 183-Tage-Test
183-Tage-Schwelle
Wie die 183-Tage-Regel in New Zealand funktioniert
New Zealand counts 183 days in any 12 month period. A 325 day test over 36 months also exists.
Rollierendes 12-Monats-Fenster. Das bedeutet, dass der Zähler von jedem gegebenen Datum zurückblickt, nicht nur über die Kalenderjahrgrenze. Ein rollierendes Fenster ist schwieriger manuell zu verfolgen, weil sich die Zahl jeden Tag ändert.
Wenn du 183 Tage überschreitest, kann New Zealand dein weltweites Einkommen als Steuerresident besteuern. Die genauen Folgen hängen von deiner persönlichen Situation, geltenden Doppelbesteuerungsabkommen und der Art des Einkommens ab.
Wie die Zählung funktioniert
New Zealand applies two residency tests in parallel. The 183 day test catches you if you spend more than 183 days in New Zealand across any 12 month span, and residency runs from the first day you were present in that window. The permanent place of abode test sits alongside it and picks up anyone with an enduring connection to a New Zealand home, even without meeting the day count.
Was als Tag gilt
Days are counted on physical presence, so any part of a day spent in New Zealand counts as a full day. The 12 month window rolls forward continuously rather than aligning to a tax year.
Was über die Tageszählung hinausgeht
For many people, the permanent place of abode test is what actually triggers residency. Owning or renting a New Zealand home that is available to you, together with personal and economic ties to the country, can establish residency well below 183 days.
Besondere Steuerregelungen
Newly arrived tax residents who have not been resident in the previous 10 years pick up transitional residence status. For up to four years from the date residency starts, most foreign source income (excluding certain employment income) is exempt from New Zealand tax.
Doppelbesteuerungsabkommen
New Zealand treaties use the OECD tiebreaker. The 183 day rule reappears in the dependent personal services article, where it splits taxing rights between New Zealand and the worker's home country.
Häufig gestellte Fragen
How does the transitional resident rule help new arrivals?
If you have not been NZ tax resident in the previous 10 years, most foreign source income is exempt from New Zealand tax for up to four years from the date residency starts. Foreign employment income earned for work performed abroad is generally not covered by the exemption.
When does the 12 month window for the 183 day test start?
It rolls. If you spent 183 days in New Zealand across any 12 month span, you are resident from the first day of that span, not from the date IRD applies the test.
Can the permanent place of abode test override the day count?
Yes. Owning a furnished New Zealand home that you regularly use can establish residency even with relatively few days on the ground.
Offizielle Quelle: https://www.ird.govt.nz/international/individuals/tax-residency-status-for-individuals
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