IR6 International obligations

You may also need to provide information about a trust to comply with the following international obligations.

The Common Reporting Standard (CRS)

For further information see:

• IR Guidance on the CRS (IR1048) section 11

• CRS: Is the Trust a Reporting NZ Financial Institution (IR1052)

• Family Trust obligations under the CRS (IR1053)

• or go to www.ird.govt.nz/crs

Foreign Account Tax Compliance Act (FATCA)

For further information see:

• FATCA Trusts Guidance (IR1087)

• FATCA status of NZ trusts that are not US person (IR1086)

• go to www.ird.govt.nz/fatca