New Zealand’s Active Investor Plus Visa (launched April 2025) represents a fundamentally different approach to immigration than the Business Investor Visa. While the Business Investor Visa targets people who want to actively manage operations, the Active Investor Plus Visa is designed for wealthy individuals who want to contribute capital without the hands-on commitment of running […]

Since 2018, foreign buyers have been effectively locked out of New Zealand’s residential property market. The ban was a response to soaring house prices that made homeownership increasingly unaffordable for ordinary New Zealanders. But a new exemption has opened a carefully controlled gateway: holders of the Active Investor Plus Visa can now purchase residential property […]

New Zealand has replaced its former Entrepreneur Work Visa with a more targeted approach. The Business Investor Visa (launching November 2025) is designed specifically for experienced business people who want to buy and operate existing businesses in New Zealand. This isn’t a visa for startups or small ventures—it’s built for serious investors ready to take […]

If you’re running an overseas company doing business in New Zealand, or you’re a larger New Zealand company, you might need to deal with International Financial Reporting Standards (IFRS) reporting. It sounds complicated, but it doesn’t have to be a nightmare if you know what you’re doing. What exactly is IFRS reporting? Think of IFRS […]

Growing businesses face a puzzling situation – sales are increasing, but bank balance remains low. This cash flow disconnect leaves many business owners wondering where their money goes each month. The growth paradox For many New Zealand family businesses, growth brings unexpected challenges. As revenue increases, available cash often decreases, creating a cash flow squeeze […]

Children in Family Office environments have the unique advantage of growing up with considerable financial resources at their disposal. However, with this privilege comes the responsibility of managing wealth wisely and understanding the legalities surrounding relationship property. In many of the families we work with, financial management often falls into the hands of an individual. [...]

In November 2023, I went on an enlightening journey to China, visiting the bustling metropolis of Shanghai and the Zhejiang Province. This trip offered me an interesting perspective on the evolving landscape of China, marked by its less international ambience and the impact of various socio-economic factors. A shift away from internationalism One of the […]

Society of Trust and Estate Practitioners (STEP) was founded in 1991 and has since grown into a globally recognised organisation with 22,000 members across 200 countries. Its members include lawyers, accountants, financial planners, and other professionals who advise clients on trusts, estates, and inheritance planning issues. STEP 2023 Asia conference was held in Hong Kong […]

Inflation is a hot topic at the moment. While cash inflow is stable or decreasing, cash outflow is increasing dramatically – some items have doubled or tripled their price in the last two years! So, what can we do to handle the situation, or at least, survive? I’ve stepped into different shoes to understand people’s […]

AGN International is a leading worldwide association of independent accounting firms that focus on tax, audit, and advisory. Comprising around 1.3 billion revenues, 14,000 people, and 500 offices in 80 countries, Gilligan Sheppard is the only firm in New Zealand to play an active role in the association, and our tax expert Richard Ashby is […]