eccuity insights

The $2 Billion Funnel

How the system takes your money and gives it to the funds industry.

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NZ's overseas investing rules are so complex and expensive that the only option looks like handing your money to a fund manager.

Three people.
Same shares.
Totally different results.

Three Kiwis. Same $200,000. Same shares. Different rules.

Direct InvestorPIE FundNZ Company
Tax rate on your sharesUp to 39%28%28%
Tax bill each year (on $200k at 39%)$3,900$2,800$2,800
Extra tax when you take money out?No - it's already yoursNo - 28% is the final taxOnly when you choose to pay yourself
Can you delay paying extra tax?No - you pay every yearNo extra tax to payYes - keep reinvesting at 28%
Paperwork?Yes - personal tax returnNone - fund handles itYes - company tax return
Can you pick a better method in bad years?YesNoNo
When does the tax kick in?Over $50k in foreign sharesNo thresholdFrom dollar one
Fees to a fund manager$0$600–$2,000/yr$0
Admin costs$0$0$500–$2,000/yr
Hold overseas startup equity?Tax grows as the startup grows, even if you can't sellNot possibleCompany can cover the tax from other investments
Best forSmall amounts under $50KPeople who want zero hassleAnyone serious about building wealth

On your own: most tax, most work. Fund: easy, but fees and no control. Company: same 28% rate, no fund manager, you choose when to pay the rest.

The 11% gap is real money

Company pays 28%. You pay 39%. That 11% stays invested and grows. Over 10 years on $500K, that's $30,000 to $50,000 extra. No fees on top.

On your own (39% tax)
$500K invested → $9,750/yr in tax
After 10 years growing at 8%:
$897,461
vs
Through a company (28% tax)
$500K invested → $7,000/yr in tax
After 10 years growing at 8%:
$944,762

That's ~$47,000 more just by using a company. The longer you keep going, the bigger the gap gets.

Don't you pay the tax eventually?

Yes. But you choose when. And that choice is worth a lot:

Retire
Income drops. Tax rate drops. The 11% gap shrinks to almost nothing.
Move overseas
Tax drops to around 15%. On $500K, that's $120,000 saved.
Low income year
Parental leave? Between jobs? Low income = low tax. Extra tax could be close to zero.
Never close it
Keep it running. Pay yourself a bit at a time. Let the rest grow at 28%. NZ has no inheritance tax. Pass it to your kids.

The tax doesn't disappear. You just choose when to pay it. That choice is worth tens of thousands.

Worst case? You still win.

Even if you pay the full 39% later, you kept that 11% invested for years. It earned its own returns. You keep all that growth. Best case? You retire or move and keep most of it. This isn't a loophole. Companies pay 28%.

The Silent Fee Machine

The number they hope you never calculate

$632,000

gone. To fees you can see and fees you can't. From your money.

"Just 1%"
eats 27% of your money.

1% sounds small. But add hidden fees and the real cost hits 3.5%. Here's what that does over 30 years:

$100,000 invested over 30 years at 8% gross return

0% fees - Direct investment$1,006,266
$906K gain
0.5% fees - Low-cost fund$875,496
$775K
-$131K
1.0% fees - Typical NZ fund$761,226
$661K
-$245K
1.5% fees - Higher-cost fund$661,437
$561K
-$345K
3.5% fees - All-in cost (hidden fees included)$374,532
$275K
-$632K

At 3.5% all-in: they keep $632K. You keep $275K. And what do they do? Buy the same index fund you could buy yourself.

The rules are so complex that most everyday accountants struggle to get them right.

- A widely shared sentiment among NZ tax professionals
Show Me The Incentives

From stock pickers to asset hoarders.

Fund managers used to earn their fees by picking good investments. The new system changed that. Now fees are based on how much money they hold, not how well they invest it.

Collect $10 billion, put it in an index fund, charge 1%. That's $100 million a year. Why try harder?

Everyone else? Bought houses.

Shares = complex, expensive, punishing. Property = no FIF, no imaginary returns, no capital gains tax. So Kiwis put their money into houses instead.

Median house price went from 3x income to over 7x. A whole generation priced out. That's not a market. That's a policy outcome.

"Show me the incentives and I will show you the outcome."

- Charlie Munger

Asset-hoarding fund managers. Property speculators. Both rational. Both created by the rules. The system works exactly as designed. Just not for you.

Follow The Money

The fund industry wrote the rules

Before 2007, Kiwis could own American, British, and Australian shares without any of this tax nonsense. It was simple. Then the fund management industry got involved.

Swipe to explore the timeline →
July 2004
Finance Minister Michael Cullen appoints Craig Stobo - former CEO of BT Funds Management - to lead a review of how investments are taxed. Source: IRD Tax Policy, Nov 2004
October 2004
Stobo publishes "Towards Consensus on the Taxation of Investment Income" after consulting 70 fund management firms alongside IRD and Treasury. The fox designing the henhouse. Source: IRD Tax Policy - full report (PDF)
2006
The Taxation (Annual Rates, Savings Investment, and Miscellaneous Provisions) Bill attracts thousands of submissions against and virtually none in favour. Parliament passes it anyway. Source: NZ Parliament - Bills Digest No 1468
April 2007
The grey list is abolished. Now all foreign shares get taxed on fake income. KiwiSaver launches the same year - offering a tax break, but only if you go through a managed fund. Source: IRD Technical Tax - New rules for offshore portfolio investment
March 2012
The ISI rebrands as the Financial Services Council with a push for "stronger lobbying." Chaired by Dame Jenny Shipley (former Prime Minister) and run by Peter Neilson (former Cabinet minister). Source: Good Returns · Democracy Project
2024
The same Craig Stobo who wrote the rules in 2004 is appointed Chairman of the FMA - the regulator that's supposed to keep the industry honest. He later steps aside while MBIE investigates "matters that have been raised." Source: interest.co.nz - appointment · investigation
New Zealand vs The World

No other country does this

Everywhere else, you pay tax on money you actually make. Only NZ taxes money that doesn't exist.

Swipe to compare countries →
🇳🇿

New Zealand

Pretends you earned 5% every year. Taxes you up to 39% on it. Even if you lost money. Funds pay only 28%.

Taxes imaginary money
🇦🇺

Australia

Only taxed when you actually make money. Hold for 12+ months and you get a 50% discount on gains.

Taxes real money only
🇬🇧

United Kingdom

Put up to £20,000/year into an ISA and pay zero tax on it - including foreign shares. Nothing. Nada.

Tax-free accounts available
🇺🇸

United States

You only pay tax when you get dividends or sell at a profit. Foreign and domestic shares treated the same.

Taxes real money only
🇨🇦

Canada

Only half your capital gains count as income. Tax-free savings accounts can hold foreign shares directly.

Tax-free accounts available

New Zealand was the guinea pig. The idea was other countries would follow. None of them did.

The Invisible Subsidy

The cost nobody is allowed to see

The government excludes the fund industry's tax break from its official reports. Their reason? "Everyone can use a fund." That's like saying a coupon isn't a discount because anyone can clip it.

Over $123 billion in KiwiSaver taxed at 28% instead of real rates. The cost? Never officially measured.

The $50,000 FIF threshold hasn't moved in 25 years. More Kiwis hit it every year.

What Needs to Change

Fixing this isn't hard

Every other country figured this out already:

1. Tax real money. Not imaginary 5%.

2. Tax-free savings accounts. UK, US, and Canada all have them. NZ has nothing.

3. Same rules for everyone. Same shares, same tax.

4. Update the $50K threshold. 25 years with no change.

The Fix

eccuity fixes this.

We set up a company for you. You get 28%. You keep control. No fund manager. We handle all the paperwork.

Introducing

Investment Company as a Service

Your own company. 28% tax. Full control. We handle everything.

Step 01

We set it all up

Company, bank account, investment account, tax. Done in days. You sign a few forms.

Step 02

You invest your way

US stocks, ETFs, crypto, NZ shares. Your money, your choice.

Step 03

We do the paperwork

Tax returns, filings, everything. You just invest.

How it stacks up

Invest as an Individual Use a Managed Fund (PIE) eccuity Investment Company
Tax rate on foreign shares Up to 39% (your tax rate) 28% (fund rate) 28% (company rate)
You choose what to invest in ✓ Yes ✗ The fund chooses ✓ Yes - full control
Management fees None 0.5% – 1.5% per year Flat annual fee
FIF tax headache You figure it out Fund handles it eccuity handles it
Access your money anytime ✓ Yes Depends on the fund ✓ Yes - it's your company
Tax savings for a $200k portfolio
(FDR method / marginal rate 39%)
$0 ~$1,100/yr saved
but you pay ~$2,000+ in fees
~$1,100/yr saved
and you keep the fee savings too

Who is this for?

More than $50K in overseas shares. You're already paying the tax.

Tax rate above 28%. Every dollar costs more than it should.

You pick your own investments. You just don't want the paperwork.

Stop overpaying.

Find out if this works for you. No commitment. Just the numbers.

Talk to eccuity → See pricing