If you are relocating to New Zealand for good, understanding New Zealand inheritance laws is just as important as securing your visa or buying your home. Getting your will right now can spare your family stress, delay and unexpected legal disputes later.
When you decide to settle in New Zealand, you are not just changing postcode – you are changing legal systems. Your UK will does not automatically protect your New Zealand property in the way you might expect. The rules around intestacy, relationship property and family claims operate differently from the UK and fall under New Zealand law. Here is what you need to know before and after you make the move.
In short: New Zealand inheritance laws determine how your property and other assets are passed on when you die. If you’re moving permanently from the UK, your existing will may still be valid, but it’s important to review it. New Zealand has specific rules covering inheritance without a will, relationship property and family claims. UK inheritance tax may also apply, even after you’ve moved.
Contents
- New Zealand inheritance laws for expats moving permanently
- What happens if you die without a will in New Zealand?
- How relationship property affects your estate
- Can your will be challenged in New Zealand?
- Can you leave property to a minor?
- Is there inheritance tax in New Zealand?
- Do you need a New Zealand will as an expat?
- Practical steps to take after you move
- Final thoughts on New Zealand inheritance laws for expats moving permanently
New Zealand inheritance laws for expats moving permanently
New Zealand inheritance law is governed primarily by the Wills Act 2007, the Administration Act 1969, the Family Protection Act 1955 and the Property Relationships Act 1976. These apply to anyone who owns property in New Zealand, regardless of nationality or residency status.
If you buy a home after moving permanently, New Zealand law will generally govern how that property passes to your beneficiaries. However, your wider estate may involve both UK and New Zealand legal and tax rules, depending on where your assets are held, your residence history and your personal circumstances.
The High Court of New Zealand has jurisdiction over estate administration and disputes.
For you as an expat, the key question is not just who inherits, but whether your existing will is valid in New Zealand and whether it properly reflects your new circumstances.
What happens if you die without a will in New Zealand?
If you die without a valid will, you are considered to have died intestate. Your estate is then distributed according to section 77 of the Administration Act 1969.
The current statutory entitlements are:
- If you leave a spouse or partner and no children or parents – your spouse or partner inherits the whole estate.
- If you leave a spouse or partner and children – your spouse or partner receives your personal chattels, NZ$155,000 plus interest and one third of the remainder. Your children share the remaining two thirds equally.
- If you leave a spouse or partner and parents but no children – your spouse or partner receives personal chattels, NZ$155,000 plus interest and two thirds of the remainder. Your parents share the final third.
- If you leave children but no spouse or partner – your children inherit equally.
- If you leave no spouse, children or parents – the estate passes down a set order of relatives and ultimately to the Crown if no qualifying relatives exist.
If you have bought a family home in New Zealand and assumed your spouse would automatically receive everything, that may not be the case if you also have children from a previous relationship. Intestacy rules are rigid and can produce outcomes you would not choose.
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How relationship property affects your estate
New Zealand’s Property Relationships Act 1976 has a major impact on expats who are married or in a de facto relationship.
If you have been living together in a de facto relationship for three years or more, property acquired during the relationship will generally be classified as relationship property. This is usually divided equally when one partner dies, although exceptions can apply depending on the circumstances and how the property is owned. The surviving partner can choose either:
- To take what is left to them under the will, or
- To apply under the Property Relationships Act for a division of relationship property.
For many expats who have sold up in the UK and reinvested jointly in New Zealand, this can significantly affect how much of the estate is actually available for children or other beneficiaries.
If you are in a second marriage and want to ringfence certain assets for children from your first marriage, you should take specific legal advice and consider a contracting out agreement.
How you own your home also matters. If you and your partner own a property as joint tenants, your share will generally pass automatically to the surviving owner when you die, rather than being distributed under your will. If you own it as tenants in common, your share can usually be passed on through your estate. It’s worth checking which arrangement is right for you when buying a property together.
Can your will be challenged in New Zealand?
Yes, and this surprises many new arrivals.
Under the Family Protection Act 1955, certain close family members can claim against your estate if you have failed in your moral duty to provide for them. Typically, this includes your spouse, partner and children.
Under the Law Reform Testamentary Promises Act 1949, someone who was promised provision in return for services may also bring a claim.
Strict deadlines apply to claims against an estate. Under the Family Protection Act 1955, most claims must be brought within 12 months of the grant of administration in New Zealand, although a two-year period applies to certain claims made on behalf of beneficiaries who are minors or lack mental capacity. Courts can extend deadlines in some circumstances, so anyone considering a claim should seek legal advice promptly.
If you have adult children in the UK and a new partner in New Zealand, your estate could face competing claims if your will is not carefully drafted.
Can you leave property to a minor?
New Zealand’s Age of Majority Act 1970 sets the general age of majority at 20, although different age limits apply in some areas of law. If you leave property or money to a young beneficiary, the inheritance may need to be managed by trustees until they become entitled to receive it. Your will can also specify an age at which a beneficiary should inherit, such as 21 or 25. A New Zealand solicitor can help you put suitable arrangements in place.
If you’re moving to New Zealand with young children, it’s also important to review any guardianship arrangements in your existing will. Appointing a testamentary guardian can help protect your children’s interests if you die, but the legal responsibilities of guardians differ between the UK and New Zealand. A New Zealand solicitor can advise you on whether your existing arrangements need updating.
Is there inheritance tax in New Zealand?
New Zealand does not have inheritance tax or estate duty. Estate duty was abolished in 1992. Gift duty was abolished for gifts made on or after 1 October 2011.
However, this does not mean tax is irrelevant.
Your estate may still have income tax obligations, and tax can arise on certain income or transactions involving inherited assets. However, New Zealand generally excludes inherited residential property from the bright-line property rules when it is sold by the person who inherited it. Other tax rules may still apply, so beneficiaries should seek advice before selling inherited property.
UK inheritance tax may still apply to your worldwide assets after you move to New Zealand. Since 6 April 2025, UK inheritance tax has been based on long-term UK residence rather than domicile. Generally, if you have lived in the UK for at least ten of the previous 20 tax years, your worldwide estate may remain liable for UK inheritance tax. Depending on your residence history, this liability can continue for up to ten tax years after leaving the UK. If you have assets in both countries, specialist cross-border tax advice is essential.
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Do you need a New Zealand will as an expat?
If you are moving permanently and buying property in New Zealand, reviewing your existing will should be a priority.
New Zealand can recognise wills made overseas, provided they meet the relevant legal requirements. This means you may not need an entirely new will simply because you have moved.
However, if you own assets in both the UK and New Zealand, a solicitor experienced in cross-border estate planning may recommend having separate wills for each country. This can sometimes make administering your estate easier, but it is not necessary or suitable for everyone.
If you do have two wills, they must be carefully drafted so that one does not accidentally revoke the other.
A New Zealand solicitor can ensure your will complies with the Wills Act 2007 requirements, including being in writing and signed in the presence of two witnesses.
Practical steps to take after you move
Once you have settled permanently, consider:
- Reviewing your existing UK will
- Taking advice from a New Zealand solicitor experienced in cross-border estates
- Checking how your property is legally owned – sole name or joint tenancy
- Checking how your KiwiSaver savings and life insurance policies will be distributed when you die
- Considering enduring powers of attorney alongside your will
Many expats focus on visas and employment but delay estate planning. In reality, sorting your will early provides certainty for your partner and children at a time when they are already adapting to a new country.
Final thoughts on New Zealand inheritance laws for expats moving permanently
Relocating to New Zealand is a long-term commitment. Your estate planning should reflect that commitment.
New Zealand inheritance laws are clear but they are not always intuitive if you are used to the UK system. The NZ$155,000 statutory legacy, equal division of relationship property and the ability of family members to challenge a will can all materially affect how your assets are distributed.
By putting a compliant will in place and reviewing it once you have purchased property or established residency, you give your family clarity and protection in your new home country.
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