Open a Branch Office in New Zealand

Our team assists those who open a branch in New Zealand, in line with the applicable executive decision to expand the activities of an overseas company to this jurisdiction.

What are the characteristics of the branch in New Zealand?

A branch is an extension of an overseas (parent) company, with the following characteristics:

• It engages in the same business activities as the foreign company;
• It is not a separate legal entity from the foreign parent company;
• It is governed by the laws in New Zealand;
• It can be sued in New Zealand by local creditors;
• The branch can have its assets distributed in New Zealand in case of liquidation (to the benefit of any NZ creditors, as applicable).

What are the main requirements for setting up a branch in NZ in 2026?

Foreign companies seeking to set up branches in New Zealand are subject to the requirements imposed by the Company Law, which provides for the following:

• The branch office must have a legal address and a resident representative;
• It must have a local management body, which can be made up of natural persons or other companies;
• The parent company is required to file the necessary documents for incorporation with the Companies Register in New Zealand;
• The representative of the parent company must open a corporate bank account with a local bank.

There is an explicit requirement for foreign companies registered in NZ to notify the Register if the parent company goes into liquidation.

The ingographic below also summarizes the process:

What are the steps for branch creation in New Zealand?

Foreign businesses that set up their activities in New Zealand in 2026 need to follow four main steps. The registration must take place within 10 days of the branch’s first day of activity in the country.

Below, our New Zealand company formation agents highlight the four important steps:

1. Reserve the company name: this is important because the branch needs to have exactly the same name as the one it uses in the country in which it is originally incorporated.
2. Prepare the documents for registration: these include the registered address that will be used for the branch in NZ, the appointed authorized person, the date on which the branch started business, the parent company’s Certificate of Incorporation as well as the director’s details;
3. Submit the application: this is the formal application for a NZ branch registration, and it can be performed once the approval for the name reservation is received;
4. Receive the confirmation: once the application for registration is processed, the branch receives the Certificate of Registration, and it will be included in the Overseas Register.

Australian companies that do business in New Zealand via a branch office are also required to register. These companies have the option to enter their Australian Company Number and retrieve the name from the Australian Securities and Investments Commission register.

As far as the director’s details are concerned, these include the full legal name and the residential address, as well as the e-mail address and the telephone number(s).

All documents that are not in English (for example, for companies incorporated in non-English speaking countries) need to be accompanied by a certified translation into English.

We invite you to watch a video about branch registration:

What are some special requirements for branches in New Zealand?

Some of the rules concerning company names in New Zealand include the following:

• The name cannot be reserved if it is identical or almost identical to the name of an already registered company;
• The difference can be as little as one of the names having the letter “s” added to the end because it is plural;
• If the founders wish to change the name of an overseas company in NZ, they will have to make sure that the new name is available for registration in both jurisdictions. The name is first changed in the foreign country and then in New Zealand, following the receipt of an official confirmation for the name change abroad;
• Some names are protected by law in New Zealand: Interpol, minister, parliament, royal, ruyakura, bank or insurance, unless it is involved in these activities. Other name restrictions or protections are also in place;
• If the name reservation is rejected, the applicant is expected to fill in a new reservation and pay the additional fee once more.

What are some of the costs incurred when opening a branch in New Zealand?

Some of the costs associated with opening and managing a branch in New Zealand include:

• $10 for the name reservation (plus GST);
• $130 for the online NZ branch registration (to which GST is added).

In addition to these initial costs, a branch will also pay:

• $49.74 plus GST to file the annual return;
• 28% corporate income tax rate.

Please note that the fees mentioned above can be subject to change.

What are the financial reporting and obligations for overseas companies in New Zealand?

• Upon registration, an NZ branch is required to provide essential financial information;
• The month in which the annual return will be filed can be chosen when the registration is made; however, it cannot be December or January;
• A date for submitting the balance for the company will also be chosen on registration. For branches, it is useful to remember that they must have the same balance data as the rest of the company;
• The New Zealand counterpart of a large overseas company will have to include the parent company’s financial statements when it submits its NZ financial statements

What are the ongoing obligations of branch offices in New Zealand?

As a satellite of the foreign company, the New Zealand branch office is required to submit the following information to the Companies Register:

• Details about the parent company – the address in the home country and its incorporation documents;
• Annual accounting documents – financial statements of both the branch and the parent company;
• Information about a representative of the parent company in New Zealand;
• An e-mail address through which the parent company can be contacted by the authorities.

A branch in New Zealand can update the company details (such as its addresses on the Overseas register) when it fills in its annual return.

The ongoing obligations also include updates to the branch’s directors (if applicable), in addition to those for address updates. The only situation in which the branch does not submit updated information on its directors is when the parent company is incorporated in Australia.

Special obligations can apply to companies in selected industries. For example, branches of financial companies or banks, licensed by the Australian Securities and Investments Commission, must update the following information:

• The company officeholder’s address change;
• A change in one of the officeholders’ name or role;
• Adding or removing officeholders.

Any changes, such as those listed above, are notified to the financial sector supervisory authorities within 28 days of their occurrence. Failure to observe this requirement results in a fine.

All branches in New Zealand observe the Employment Relations Act 2000, the main legal resource that governs the relationship between employers and employees.

Do New Zealand branches require special business licenses?

Yes. Branch offices can operate in various industries in New Zealand based on specific licenses.

Activities such as exporting products, selling alcohol, or serving food are regulated and require mandatory business licenses or industry-specific approvals or permits.

Below, our team lists some examples of activities that require licensing and/or approvals from government agencies or local councils (in the area in which the business will operate):

• The single permit for export (issued when exporting a fixed quantity of a certain item, in a single shipment);
• The multiple permit for exporting (issued for multiple exports of fixed quality controlled items, dispatched in shipments over a 18-month period);
• Health and beauty businesses, such as clinics or gyms;
• Cafes or restaurants.

A branch in New Zealand will observe the rules and regulations applicable to business licenses in its region. For example, Auckland-based branches of foreign companies will apply for business licenses with the Auckland Council.

For assistance in opening a branch office in New Zealand in 2026, please contact us. Our agents can also help you start a company in New Zealand in just a few days.