Jurisdiction(s):
United Kingdom

Registered overseas companies (branches) in New Zealand: formation, registration, Overseas Investment Office thresholds, public filings, financial reporting and tax compliance under the Companies Act 1993

Published by a LexisNexis Corporate expert

Practice notes

This Practice Note forms part of a cross-border guide that explains essential considerations in setting up specific business vehicles across worldwide jurisdictions. Leading law firms within the Multilaw global network respond to central questions on this area. This edition sets out the key points to consider when registering a registered overseas company in New Zealand. Current as at 13 January 2023. Authors: Mark Lowndes and Kerri Dewe, Tompkins Wake, a Multilaw member firm

Common entities

Which entity type does this questionnaire address? Which other commonly used entities in this jurisdiction are covered in a different questionnaire? This response concerns the registered overseas company (branch/representative office). The limited liability company (LLC) is dealt with in a distinct response prepared separately.
Name other entity types available locally that are not presently covered by a questionnaire:
- Sole proprietorships
- Partnerships
- Limited liability partnerships
- Unincorporated joint ventures
- Trusts
- Look-through companies

General principles

Which statute primarily authorises this entity form? The Companies Act 1993 (Companies Act) is the principal source.
Provide a concise overview of the entity form
- Does the entity...

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Web page updated on 28/05/2026

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