New Zealand is a safe, stable and secure country which offers considerable benefits to those involved in international tax planning. This country has a progressive and robust economy, modern and efficient infrastructure, competitive, frequent and reliable air access, experienced and reliable professionals.

The most common type of the legal entity is a Limited Liability Company which can be recognised by the ending 'Limited', 'Ltd' or 'Tapui' (Limited). 

An LLC exists as a formal and legal entity in its own right. It is separate from the shareholders or beneficial owners as its members are not personally liable for the entity’s debts and liabilities. The debts of the company are only liable to the liquidator, for any unpaid money owing on their shares.

Shareholders are only liable for:

• money owing on their shares
• personal guarantees they have given to lenders or creditors, such as banks or suppliers.

IMPORTANT! At least one director must be a resident of New Zealand, or be a person who is a resident of Australia (who is also a director of a company registered in Australia).

LLCs must have a physical office (not a virtual office) within a country.  

It worth noting that New Zealand LLCs have no share capital required at the moment of incorporation.