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Overseas pensions and annuity schemes (IR257)

Information on taxation of foreign superannuation lump sums and overseas pensions.

This guide explains your tax responsibilities if you have an interest in a foreign superannuation scheme, or you receive an overseas periodic pension. It doesn't explain your tax obligations if you have an overseas social security pension see our Overseas social security pensions (IR258) guide.

In the guide, you can find out:

  • whether you'll have to pay tax on:
    • the value of your investment
    • lump-sum withdrawals and transfers (known as "foreign superannuation withdrawals"), or
    • overseas periodic pension payments.
  • how a New Zealand double tax agreement could affect your tax
  • whether you can claim a tax credit in your New Zealand tax return for tax paid overseas.