There are no restrictions on the flow of capital or earnings of a New Zealand business to overseas investors. Profits, dividends, interest, royalties, or management fees can be moved freely either into or out of New Zealand, although payments out of New Zealand may be subject to non-resident withholding tax (see section 7 of this guide). No special licences or permits are required to buy or sell foreign currency, unless the person is in the business of changing foreign currency

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