本帖最后由 Lease 于 2021-1-25 17:25 编辑
As per IRD website:
When you're an offshore RLWT person selling a New Zealand residential property, RLWT is deducted when:
-a sale amount is paid or payable on or after 1 July 2016
-the property sold is in New Zealand and defined as a residential land
the seller:
-purchased the property on or after 1 October 2015 through to 28 March 2018 inclusive and owned the property for less than two years before selling
-purchased the property on or after 29 March 2018 and owned the property for less than five years before selling
-is an offshore RLWT person.
https://www.ird.govt.nz/property/buying-and-selling-residential-property/residential-land-withholding-tax/when-rlwt-is-deducted
Offshore RLWT person - individualYou are an individual who is is an offshore RLWT person when any of the following apply. - -You're a New Zealand citizen and you've been overseas for the last three or more years continuously (and you are not currently in New Zealand).
- -You have a New Zealand residence class visa granted by Immigration New Zealand and have been overseas for the last twelve or more months continuously (and you are not currently in New Zealand).
- -You are not a New Zealand citizen and you do not have a New Zealand residence class visa granted by Immigration New Zealand (you can be in or out of New Zealand).
https://www.ird.govt.nz/property/buying-and-selling-residential-property/residential-land-withholding-tax/offshore-people-who-pay-rlwt
As per the IRD explanation, LZ:
-have a New Zealand residence class visa granted by Immigration New Zealand and have been overseas for the last twelve or more months continuously. So you are an offshore RLWT person. BUT YOU
-purchased the property on or after 29 March 2018 and owned the property for MORE than five years before selling.
Therefore RLWT should not be deducted when you sell the property.
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