UK Expat Will Guide: New Zealand (2026) — Succession, Probate & Estate Planning

New Zealand is home to around 250,000 British-born residents — many of whom arrived on working holiday visas and never left, others who retired to the stunning scenery of the South Island or the buzzing cities of Auckland and Wellington. Like Australia, New Zealand shares a common law heritage with the UK, which makes cross-border estate planning relatively manageable — but there are still important differences to navigate.

This guide covers the New Zealand Wills Act 2007, the Family Protection Act 1955, KiwiSaver nominations, UK IHT for UK-domiciled expats, and the practical steps to protect your estate from both sides of the world.

New Zealand Wills Act 2007: Valid Will Requirements

The Wills Act 2007 modernised New Zealand succession law. A valid NZ will must:

• Be in writing (any legible form)
• Be signed by the testator at the end of the will
• Have two adult witnesses present at the same time, who sign in the testator's presence
• Neither witness may be a beneficiary or their spouse/partner
• The testator must be 18 or older (or married/in a civil union) and of sound mind

The 2007 Act also gives the court discretion to validate a non-compliant will if the court is satisfied it represents the testator's testamentary intentions. This flexibility is broader than older legislation, but it's far better not to rely on it.

International Wills Recognised in NZ

New Zealand recognises wills made in other jurisdictions if they were valid under the law of the place where the will was made, or the place of the testator's domicile at the time of making or death. A UK will can be used for NZ assets, but probate resealing adds time and complexity.

The Family Protection Act 1955: New Zealand's Answer to Forced Heirship

Unlike France or Germany, New Zealand does not have a fixed forced heirship system. Instead, the Family Protection Act 1955 (FPA) allows certain people to apply to the court for provision from the estate if the will fails to make "adequate provision" for their "proper maintenance and support."

Eligible applicants under the FPA include:

• Surviving spouse or de facto partner
• Children (including adult children)
• Grandchildren (in limited circumstances)
• Stepchildren

Courts consider the size of the estate, the relationship with the deceased, the financial need of the applicant, and the competing claims of other beneficiaries. There is no fixed percentage — the court determines what is adequate in the circumstances. FPA claims are relatively common in New Zealand and should be considered when drafting a will, particularly if you are excluding a dependent adult child or former partner.

KiwiSaver: Does It Pass Under Your Will?

KiwiSaver is New Zealand's voluntary work-based savings scheme. Unlike Australian superannuation, KiwiSaver balances generally do form part of your estate and are distributed according to your will (or intestacy rules if no will exists). Your KiwiSaver provider will pay the balance to your personal representative, who then distributes it as part of the estate administration.

However, some KiwiSaver providers allow you to nominate beneficiaries — if you do this, the balance may pass to nominated beneficiaries outside the estate process (check with your specific provider). In the absence of a nomination, the full balance goes to your estate.

UK Inheritance Tax: The Domicile Question

UK IHT applies to worldwide assets of UK-domiciled individuals. As with Australia, moving to New Zealand does not automatically change your domicile. Many British expats in NZ remain UK-domiciled — particularly those who maintain UK property, pension entitlements, and ties.

If you remain UK-domiciled:

• Your worldwide estate is subject to UK IHT at 40% above the nil-rate band (£325,000 per person)
• The residence nil-rate band (up to £175,000) may still apply if you leave a UK residential property to direct descendants
• Transfers between UK-domiciled spouses are generally IHT-exempt

New Zealand has no estate tax, so there is no double-taxation risk on the NZ side — the only estate tax concern is UK IHT.

Relationship Property Act: De Facto Partners in NZ

New Zealand's Property (Relationships) Act 1976 provides that de facto partners (including same-sex couples) of more than three years' duration have rights to an equal share of relationship property on separation — and similar rights apply on death. If a surviving de facto partner elects to take under the Act rather than under the will, they may receive up to half the relationship property regardless of what the will says.

British expats in long-term de facto relationships in New Zealand should be aware of this and discuss their estate plans with a NZ-admitted lawyer to ensure their intentions are achievable.

New Zealand Probate Process

Probate in New Zealand is handled by the High Court. The executor applies for a Grant of Administration. For a simple NZ will in an uncontested estate, the process typically takes one to three months. A UK grant of probate can be resealed in New Zealand, though this adds several months to the process. Having a separate NZ will is the most efficient approach for NZ assets.

Practical Steps for British Expats in New Zealand

1. Create a valid NZ will under the Wills Act 2007, covering your NZ assets.
2. Maintain a UK will for your UK assets, ensuring neither will revokes the other.
3. Check your KiwiSaver provider for beneficiary nomination options.
4. Consider FPA claims when drafting — ensure adequate provision is made for dependants to reduce the risk of court challenges.
5. Seek advice on your domicile position if you intend to settle permanently in NZ.
6. Review UK IHT exposure — particularly if your worldwide estate is above the nil-rate band.

Frequently Asked Questions