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Inland Revenue

Tax Policy

Matter raised by the Committee

The Committee has asked officials to consider whether there are any internal processes that New Zealand can undertake to allow dual New Zealand/United States citizens to renounce their US citizenship.

Officials note that the United States already has systems in place that provide for renunciation of citizenship. Officials consider that the New Zealand Government can only realistically control its own immigration laws, rather than those of another country. Granting New Zealand citizenship (or any other immigration status) to a US citizen does not have an immediate bearing on that person’s US tax obligations. As a result, officials do not consider there is any unilateral action that New Zealand can take to alter a person’s US tax obligations. However, as noted above, officials consider that the DTA between the two countries does provide relief from double taxation in many instances.