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 โ 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.
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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 property after moving permanently, that property is subject to New Zealand succession law. Even if you remain UK domiciled for tax purposes, your New Zealand immovable property is dealt with under New Zealand law.
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 โ your spouse or partner inherits the whole estate.
- If you leave a spouse or partner and children โ your spouse or partner receives your personal chattels, NZ$200,000 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 โ your spouse or partner receives personal chattels, NZ$200,000 plus interest and two thirds of the remainder. Your parents share the final third.
- If you leave children but no spouse or partner โ your children inherit equally.
- If you leave no spouse, children or parents โ 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.
How relationship property affects your estate
New Zealandโs 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, most property acquired during the relationship is classified as relationship property and is generally divided equally if one partner dies. 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.
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.
These claims are heard by the High Court. Time limits apply, and they are generally short, often six to 12 months from the grant of probate.
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?
In New Zealand, the age of majority is 20 under the Age of Majority Act 1970.
A beneficiary under 20 cannot generally receive full legal control of inherited assets. If you leave property to a minor, trustees will hold and manage the asset until the beneficiary reaches 20, unless your will specifies a different age and structure.
For expats with young children who have just settled into a new school system and community, appointing guardians in your will is particularly important. Your UK guardianship appointment may not automatically align with your New Zealand arrangements.
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 up to the date of death. In addition, if inherited property is later sold, the bright line property rules may apply depending on how long the property is held and whether exemptions apply.
If you remain UK domiciled, or are deemed domiciled under UK tax rules, your worldwide assets may still fall within the scope of UK inheritance tax. Domicile is a complex legal concept based on long-term intention and residence history rather than citizenship alone. If your estate exceeds UK nil rate band thresholds, specialist cross-border advice is essential.
Do you need a New Zealand will as an expat?
If you are moving permanently and buying property, in most cases the answer is yes.
While New Zealand recognises overseas wills if they meet certain formal validity requirements, it is usually simpler and faster for your executors if you have:
- A New Zealand will dealing with your New Zealand assets
- A UK will dealing with your UK assets
These must be carefully drafted to avoid revoking each 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 โ sole name or joint tenancy
- Reviewing beneficiary nominations on KiwiSaver and life insurance
- 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$200,000 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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