New Zealand – End of Life Issues

What palliative and hospice care is available in New Zealand?

New Zealand’s hospice and palliative care sector operates on a mixed-funding basis. Although patients receive hospice care at no personal cost, running the country’s hospice services came to NZ$226 million in 2024 — with government contributions amounting to roughly NZ$114 million of that figure. The remaining funds are generated through community donations, public fundraising campaigns, and charity retail stores.

Despite partial government support, the funding gap remains substantial: hospices across New Zealand must independently raise approximately NZ$93 million each year to sustain services that are available to everyone who needs them. This contrasts with countries like Canada, where provincial governments directly fund a greater share of palliative care, though New Zealand’s approach does echo aspects of the United Kingdom’s hospice sector, which similarly depends heavily on voluntary income.

New Zealand’s 28 publicly funded hospices reduce demand on the broader health system — notably by keeping down the number of hospital admissions and emergency department attendances — yet these organisations face ongoing financial pressure. Budget constraints have led to staffing reductions at hospices across the country, with administrative and senior management roles frequently cut in order to limit operating costs.

Palliative care is delivered across a range of settings beyond the hospice itself: general practitioners, district nursing services, aged residential care homes, and hospital teams all play a role. Hospices go beyond physical symptom management to offer emotional, social, and spiritual support for both patients and those close to them, with the aim of maintaining dignity and wellbeing throughout a person’s final period of life.

In 2024, hospices cared for approximately 11,000 people in the last phase of their lives — nearly a third of all deaths recorded in New Zealand that year. Rural communities face particular challenges: in areas such as Mid-Northland and the Far North, which together serve a population of around 74,000, there is no inpatient hospice facility, meaning all palliative support must be delivered within people’s own homes.

Once positioned third globally in quality-of-death rankings, New Zealand had fallen to 15th place by the 2025 World Map of Palliative Care Development report. Expats wanting to understand the services currently available in a particular region should visit Hospice New Zealand or reach out to Health New Zealand | Te Whatu Ora for current regional information.

How does end of life planning work in New Zealand — wills, advance directives, and power of attorney?

The principal legislation governing inheritance in New Zealand includes the Wills Act 2007, the Administration Act 1969, the Family Protection Act 1955, and the Property Relationships Act 1976 — all of which apply to anyone holding property in New Zealand, irrespective of their nationality or residential status. For expats living in or owning assets within the country, these laws are therefore directly relevant to how their estate will be handled.

To make a legally valid will in New Zealand, the person drawing it up must be at least 18 years of age, have mental capacity, and sign the document in the simultaneous presence of two witnesses, who must also sign in the testator’s presence. Witnesses are not permitted to be beneficiaries under the will. While engaging a lawyer is not legally compulsory, it is strongly advisable — particularly for expats who hold assets across multiple countries. The Public Trust provides will-drafting services and is a useful starting point for those unfamiliar with New Zealand’s legal system.

Any property accumulated after taking up permanent residence in New Zealand is subject to New Zealand succession law. Even if you maintain domicile elsewhere for tax purposes, your immovable property situated in New Zealand will be governed by New Zealand law upon your death. Expats who already hold a will prepared in their home country should seek guidance from a New Zealand-qualified solicitor to assess whether that document remains effective for their New Zealand holdings.

Advance directives — also known as living wills — enable individuals to specify their preferences regarding medical treatment in anticipation of circumstances where they cannot express those wishes themselves. New Zealand upholds the right to decline treatment under the Health and Disability Commissioner Act 1994 and the accompanying Code of Health and Disability Services Consumers’ Rights. Although no single dedicated statute specifically governs advance directives, they carry significant weight with healthcare providers and the courts. The Health and Disability Commissioner offers guidance on patients’ rights that is pertinent to this matter.

Enduring Powers of Attorney (EPOA) in New Zealand are regulated by the Protection of Personal and Property Rights Act 1988. Two distinct types exist: one relating to property and financial matters, and another covering personal care and welfare decisions. EPOAs must be witnessed by a solicitor or authorised officer who confirms that the person granting the power fully understands what they are signing. A power of attorney issued in another country may not be automatically enforceable in New Zealand — it could need to be re-executed or formally endorsed locally. Always take advice from a New Zealand solicitor on cross-border recognition. Further guidance is available through the New Zealand Ministry of Justice.

What are the laws around euthanasia and assisted dying in New Zealand?

Assisted dying in New Zealand became lawful through the End of Life Choice Act 2019, which took effect on 7 November 2021 after being endorsed through a public referendum held alongside the 2020 General Election. New Zealand was among a small number of countries worldwide to introduce assisted dying following a direct popular vote.

Under this legislation, a person with a terminal illness who satisfies strict eligibility requirements may request medication to end their life and relieve their suffering. The Act provides that assisted dying is available to individuals assessed by at least two physicians as meeting every one of the prescribed criteria.

Eligibility demands that the person is experiencing suffering — physical or psychological — that cannot be alleviated in a way they find acceptable, and that they have the mental capacity to reach an informed decision. Further conditions include being aged 18 or over and holding New Zealand citizenship or permanent residency; those on temporary visas or visiting the country are excluded. Additionally, the person must have a terminal illness expected to bring about death within six months, or within twelve months in the case of a terminal neurodegenerative condition.

Between 1 April 2024 and 31 March 2025, 472 assisted deaths were recorded in New Zealand, reflecting continued growth in uptake since the service became available. A formal review of the End of Life Choice Act was conducted during 2024, with the Ministry of Health publishing its findings in November 2024. The review examined how effectively the Act was functioning in practice rather than proposing fundamental changes to its scope.

Expats arriving from jurisdictions where assisted dying is also permitted — including Belgium, the Netherlands, Canada, or certain Australian states — should note that eligibility in New Zealand is confined to citizens and permanent residents. Those on temporary visas or visiting the country cannot access assisted dying services here. For full and up-to-date eligibility information, refer to the Ministry of Health’s assisted dying pages.

What happens to a foreign national’s body when they die in New Zealand?

When a foreign national passes away in New Zealand, the same legal procedures apply as in any other death in the country — the death must be registered, the cause of death established, and decisions reached about the disposal of remains. The deceased’s next of kin will typically need to choose between local burial, cremation within New Zealand, or transporting the body back to the person’s home country — a process known as repatriation.

A funeral director can walk families through the available options, outline associated costs, and assist with all practical arrangements. Local burial involves engaging a local funeral director, who will coordinate with a private cemetery or one operated by a local authority. Cultural or religious preferences can be accommodated in these arrangements. Most cremation facilities in New Zealand are able to hold a funeral service on their premises, and specific cultural or religious requests can similarly be incorporated.

Repatriation — transporting a deceased person’s remains to their country of origin — is a substantial undertaking. Most funeral directors operating in New Zealand have the expertise and networks required to manage repatriation and can outline the full process in detail. In practice, repatriation typically involves: an official New Zealand death certificate; documentation confirming the cause of death; embalming of the body (generally required for international air transport); and formal authorisation from the receiving country. Costs can be considerable and vary depending on the destination — always seek current cost estimates from a licensed funeral director before proceeding.

Where the deceased held travel insurance, the insurer will generally have an established arrangement with an international funeral director to coordinate repatriation on the family’s behalf. If no insurance is in place, families will need to engage a New Zealand funeral director directly or appoint an international specialist. This highlights how important it is for anyone moving to or visiting New Zealand to hold adequate travel or life insurance coverage.

If local cremation is chosen and the family wishes to transport ashes overseas, many local councils permit ashes to be scattered on publicly owned land, though it is advisable to check the relevant council’s rules beforehand. For international transport of ashes, both the airline’s policies and the customs regulations of the destination country should be confirmed in advance.

The home country’s consulate or embassy in New Zealand can play a critical role in supporting families with documentation, notarisation, and coordination with authorities back home. It is important to make contact with the relevant diplomatic mission as promptly as possible following a death. Embassy contact details can be located through the New Zealand Ministry of Foreign Affairs and Trade.

What are the local customs and cultural practices around death in New Zealand?

New Zealand is a richly multicultural society, and the customs surrounding death reflect both its indigenous Māori heritage and the broad diversity of communities that make up the population. For expats, even a basic familiarity with these traditions can be valuable — both for engaging respectfully within community life and for making considered decisions about their own end of life preferences.

In Māori culture, the tangihanga — commonly referred to as a tangi — is the traditional funeral rite and stands as one of the most important social ceremonies in Māori society. The body of the deceased (tūpāpaku) is usually brought to a marae (a communal meeting ground), where it lies in state for several days, giving whānau (extended family), friends, and community members the opportunity to come together, grieve, and bid farewell. The ceremony is characterised by speeches, waiata (traditional songs), and prayers. Non-Māori guests invited to attend a tangi should take their cues from the hosts regarding etiquette — this may include removing footwear before entering certain areas, sitting in designated spaces, and participating in the communal meal (hākari) that follows the burial.

Among non-Māori New Zealanders, funeral practices broadly parallel those common in other predominantly Christian or secular Western societies. A service — which may be religious or non-religious in character — typically takes place within a few days to a week of the death, followed by burial or cremation. Viewing of the body at the funeral parlour is a common tradition, and informal gatherings or wakes at the family home after the service are widely observed. Dark or subdued clothing is the norm at funerals, though individual families may specify different preferences.

Pacific Island communities in New Zealand — including Samoan, Tongan, Fijian, and Cook Island peoples — maintain deeply rooted cultural traditions around death and bereavement. These often involve multi-day gatherings, strong community participation, and specific religious observances. Expats living alongside Pacific neighbours or colleagues may find some understanding of these practices useful.

The religious composition of New Zealand is varied. Christianity continues to be the most widely practised faith, but significant communities of Muslim, Hindu, Buddhist, Sikh, and Jewish New Zealanders exist, particularly in Auckland and Wellington. Each tradition carries its own requirements regarding death rituals, the timing of burial, and mourning customs. Funeral directors in larger centres are generally well practised in accommodating a wide range of religious and cultural needs.

What must you do when someone dies in New Zealand — the official steps?

The steps below describe the administrative process that must be followed when a death occurs in New Zealand. The timeframes given are indicative — always confirm current requirements with the Births, Deaths and Marriages section of the Department of Internal Affairs or a licensed funeral director (as of 2025).

1. Establish the death medically. In the majority of cases, a doctor or nurse will certify the death and complete a Certificate of Cause of Death. Where the death was sudden, accidental, involved any form of violence, or where the cause cannot be determined, the matter must be referred to the local coroner, who will conduct an investigation and may order a post-mortem examination (autopsy).
2. Engage a funeral director. A licensed funeral director will assume responsibility for the body, advise the family on their legal obligations, and guide them through every stage of the process. Most funeral directors are also able to handle death registration on the family’s behalf. Where cremation is planned, additional approval forms will be required.
3. Register the death. Once the body has been buried or cremated, the death must be formally registered with Births, Deaths and Marriages at the Department of Internal Affairs, which will then issue an official death certificate. The funeral director can ordinarily complete this registration on your behalf.
4. Obtain the death certificate. You will need to provide information and documentation about the deceased. Following registration, a death certificate is usually issued within one to two weeks. Registering a death carries no charge, but a fee applies for each copy of the death certificate obtained. It is advisable to request several copies at the outset, as multiple institutions may require them.
5. Inform the home country’s embassy or consulate. If the deceased was a foreign national, contact their home country’s embassy or consulate in New Zealand at the earliest opportunity. The consulate can assist with obtaining the correct documentation, advise on death registration requirements in the home country, and liaise with authorities abroad. Contact details are available via the New Zealand Ministry of Foreign Affairs and Trade.
6. Advise relevant organisations. Banks, insurance providers, pension funds, the New Zealand Inland Revenue (IRD), Immigration New Zealand (where the deceased was a visa holder), and any employer should all be notified. As executor or administrator of the estate, you may be required to close accounts and supply institutions with the death certificate alongside evidence of your authority to act.
7. Apply for probate or letters of administration. The High Court must appoint an executor or administrator to manage the estate. Where a will exists and identifies an executor, that person applies for probate. Where no will exists, a family member applies to the High Court for letters of administration. These letters authorise the administrator to collect assets, settle outstanding debts, and distribute what remains. The High Court filing fee for probate stood at NZ$269 as of late 2025 — confirm the current figure at Courts of New Zealand.
8. Make arrangements for the remains. This may mean burial or cremation in New Zealand, or repatriation to the deceased’s country of origin. If repatriation is required, work closely with the funeral director to compile all necessary documentation — including the death certificate, embalming certification, and any permits stipulated by the receiving country.

How does inheritance and estate law work in New Zealand for expats?

New Zealand imposes neither inheritance tax nor estate duty. Estate duty was abolished in 1992, and gift duty was removed for gifts made on or after 1 October 2011. For expats planning the distribution of their estates, this represents a meaningful practical benefit — no tax is levied directly on assets transferring to heirs at the time of death in New Zealand. That said, this does not mean tax considerations can be entirely disregarded.

An estate may still carry income tax liabilities relating to the period up to the date of death. Furthermore, if inherited property is subsequently sold, New Zealand’s bright-line property rules may be triggered depending on the duration of ownership and whether applicable exemptions exist. Current tax rules can be found through the New Zealand Inland Revenue.

Expats originating from countries that do impose inheritance or estate taxes — such as the United States, Japan, or various European Union member states — should be aware that their home country’s tax authority may continue to assert a claim over their global assets even after they have relocated to New Zealand. Domicile is a nuanced legal concept determined by long-term intention and residential history rather than citizenship alone, and worldwide assets may remain within the taxing scope of a home country if domicile there has not been formally relinquished. New Zealand is not party to EU succession rules (including EU Regulation 650/2012) and does not hold bilateral succession agreements with the majority of other nations. Obtaining professional advice from both a New Zealand solicitor and a tax adviser in your country of origin is strongly recommended.

When a person dies in New Zealand without having left a valid will, their assets must be distributed in accordance with the intestacy provisions of the Administration Act. These rules prescribe a distribution that may bear little resemblance to what the deceased would actually have wanted. Under the current intestacy framework, where the deceased is survived by both a spouse or partner and children, the spouse receives the personal effects, NZ$155,000 (with interest accruing from the date of death), and one third of any remaining estate, while the children share the other two thirds in equal portions. These figures should be checked against current rules at the New Zealand Ministry of Justice, as they are subject to revision.

The statutory legacy, the equal division of relationship property, and the ability of family members to contest a will can all significantly shape how an estate is ultimately distributed. Children and others who believe they have not been adequately provided for may also bring claims under the Family Protection Act 1955.

What practical steps should expats take to prepare for end of life in New Zealand?

While end of life planning may seem like a remote concern, for expats it involves additional layers of complexity: assets may be spread across several countries, family members may reside overseas, and documents prepared abroad may not carry legal weight under New Zealand law. Acting early gives both you and your family much greater security.

Draft or revise your will. For expats, the central question is not only who should inherit, but whether any existing will is valid in New Zealand and whether it genuinely reflects your changed circumstances. If you already hold a will from your home country, consult a New Zealand-qualified solicitor to determine whether it adequately covers your New Zealand assets. The preferred approach is to prepare a separate New Zealand will specifically for your New Zealand holdings. Ensure the will is properly witnessed and kept in a secure location — organisations such as the Public Trust can hold your will in safekeeping.

Establish an Enduring Power of Attorney. An EPOA enables someone you trust to manage your financial, property, and personal care decisions should you lose capacity. This is especially significant for expats whose close relatives may be based in another country. A New Zealand solicitor should be engaged to execute an EPOA correctly. Powers of attorney prepared in your home country may not be recognised as legally effective in New Zealand without further action.

Create an advance directive. Setting out your wishes regarding medical treatment in writing, before any crisis arises, ensures those wishes can be respected. Discuss the content with your GP and make certain the document is accessible to any medical team that may treat you. The Health and Disability Commissioner provides helpful guidance on patients’ rights, including the right to refuse medical treatment.

Assess your insurance arrangements. Verify whether any existing life insurance policy covers you internationally, and whether any health insurance you hold extends to palliative or end of life care within New Zealand. Travel insurance is equally important for shorter visits — where the deceased was insured, the insurer will typically have an established agreement with an international funeral director to manage repatriation.

Register with your home country’s embassy or consulate. Many governments provide a registration facility — such as the UK Government’s FCDO registration or the US STEP programme — enabling embassies to reach you in urgent situations and support your family if something happens to you. Keep your registration up to date and inform the consulate of any significant change in your circumstances.

Put your key documents in order. Maintain a clear record of where your will, EPOA, passport, insurance policies, bank account details, and property documents are stored. Share this information with a trusted family member or your solicitor. A secure digital document vault may make access easier for authorised individuals located in different countries.

Take advice from the right professionals. You should seek guidance from: a New Zealand-qualified solicitor or notary (for wills, EPOAs, and estate planning); a licensed funeral director in your area (for advance planning and repatriation guidance); a financial adviser with cross-border experience (for tax and asset structuring); and your home country’s tax authority or a specialist in cross-border taxation (for implications arising in your country of origin).

Frequently Asked Questions

Is a will made in another country valid in New Zealand?

New Zealand inheritance law governs anyone who holds property in New Zealand, regardless of their nationality or residential status, and assets acquired after relocating permanently to New Zealand fall under New Zealand succession law. A will drawn up in another country may be accepted in New Zealand, but it should be examined by a New Zealand-qualified solicitor to confirm it satisfies local requirements and properly addresses your New Zealand assets. The advisable course is to prepare a dedicated New Zealand will for any assets held within the country.

What happens if someone dies in New Zealand without a will?

When a person dies in New Zealand without leaving a valid will, their estate must be divided according to the intestacy rules set out in the Administration Act. Where the deceased leaves behind both a spouse or partner and children, the spouse is entitled to receive the personal effects, NZ$155,000 with interest, and one third of anything that remains, while the children share the other two thirds in equal parts. Where the deceased has no surviving relatives, the entire estate passes to the New Zealand Government. Only a valid, properly executed will can ensure that an estate is distributed in accordance with the deceased’s actual intentions.

Can expats access New Zealand’s public palliative care and hospice services?

Eligibility for publicly funded health services in New Zealand is primarily determined by a person’s entitlement to publicly funded healthcare, which is generally linked to residency or citizenship. Individuals holding a resident visa or New Zealand citizenship are ordinarily eligible. Those on visitor visas or short-stay permits should not assume that funded hospice services will be available to them and should ensure they carry appropriate health or travel insurance coverage. Eligibility queries can be directed to Health New Zealand | Te Whatu Ora.

Can a foreign national access assisted dying in New Zealand?

No. The End of Life Choice Act 2019 specifies that among the eligibility criteria for assisted dying is holding New Zealand citizenship or permanent residency. People visiting New Zealand on temporary visas, tourists, and those who have not been granted permanent residency are not eligible to access assisted dying services in New Zealand. The complete eligibility criteria are set out on the Ministry of Health’s assisted dying pages.

How do I arrange repatriation of remains from New Zealand?

The majority of funeral directors operating in New Zealand have both the expertise and the connections needed to manage repatriation and can walk families through every stage of the process. Documentation typically required includes the New Zealand death certificate, confirmation of the cause of death, embalming of the body (which is generally a requirement for international air freight), and any permits stipulated by the destination country. Where the deceased held travel insurance, the insurer will commonly have an existing arrangement with an international funeral director to coordinate the repatriation. Families should contact both a New Zealand funeral director and the deceased’s home country embassy as promptly as possible to begin making arrangements.

Is there inheritance tax in New Zealand?

New Zealand has no inheritance tax or estate duty — estate duty was removed from the statute books in 1992. However, the deceased’s estate may retain income tax obligations covering the period up to the date of death, and if inherited property is subsequently disposed of, the bright-line property rules may come into play. It is also worth noting that your home country’s tax authority may still have a claim over your worldwide assets depending on where you remain legally domiciled. For New Zealand tax questions, consult the New Zealand Inland Revenue and seek advice from a cross-border tax specialist as necessary.

What should I do if a family member dies while I am in New Zealand as a visitor?

If a family member passes away while you are visiting New Zealand, the first step is to notify their home country’s embassy or consulate in New Zealand immediately, and to engage a licensed local funeral director. The death must be registered with Births, Deaths and Marriages at the New Zealand Department of Internal Affairs — the funeral director can normally attend to this registration on the family’s behalf. The embassy can provide assistance with documentation required for the home country and supply a list of useful local contacts if needed.

Does New Zealand have a register for advance directives or wills?

There is no single national register for advance directives in New Zealand. The Public Trust offers will storage services, and many law firms provide secure document storage as well. It is important to ensure that your general practitioner and the relevant members of your family know where your advance directive is kept and are familiar with its contents. For assistance in drafting or storing estate planning documents, the New Zealand Law Society can help you locate a qualified solicitor.