ARTICLES

Trusts

How family trusts work in New Zealand, what trustees need to know, and how trusts fit into asset protection and succession planning.

Woman at a wooden table explaining a tablet screen while another person looks on
by Polina Kozlova • 31 March 2026
Discover how the Trusts Act 2019 and the 39 percent trustee tax rate impact New Zealand family trusts. Expert advice on asset protection and succession planning.
Ocean view of a city with skyscrapers, beach, blue sky, and turquoise water.
by Polina Kozlova • 23 September 2025
A landmark NZ Supreme Court ruling in Lassnig v Zhou changes how trust assets are divided after a short marriage. Learn why financial contributions now outweigh the 50/50 rule.
Couple holding hands, silhouetted on beach at sunset.
by Polina Kozlova • 5 February 2025
On 20 December 2024, Supreme Court of New Zealand delivered a decision in the case of Cooper v Pinney, addressing the extent to which powers held by a trustee over a family trust can constitute "property" under the Property (Relationships) Act 1976 (PRA). Our legal experts take a look at what that case means for you.