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Jurisdiction(s):
United Kingdom

New Zealand Limited Liability Companies: Formation, Governance, Reporting and Foreign Investment Rules—Multilaw Global Business Entities Guide (as at 13 January 2023)

Practice notes
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This Practice Note forms part of a multi‑jurisdictional guide that covers the essential elements of creating specific business entities around the world. Leading law firms within the Multilaw global network respond to key questions on the subject. This guide sets out the primary considerations when establishing a limited liability company in New Zealand. Current as at 13 January 2023. Authors: Mark Lowndes and Kerri Dewe, Tompkins Wake, a Multilaw member firm

Common entities

  1. Which entity form is addressed in this questionnaire? Which other commonly used forms in this jurisdiction are treated in another questionnaire? The focus here is the limited liability company. The registered overseas company is covered in a separate response.
  2. Identify other entity types in your jurisdiction that exist but are not covered by a questionnaire at this time:
    • Sole proprietorships
    • Partnerships
    • Limited liability partnerships
    • Unincorporated joint ventures
    • Trusts
    • Look‑through companies

General principles

  1. What is the principal source of law enabling this entity form? Companies Act 1993 (Companies Act).
  2. Provide a brief outline of the entity
    • Does the entity possess separate legal...
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