Where there’s a Will there’s a Way: New Zealand taking steps to legally manage COVID
The past few weeks have seen countries react in different ways to the usually simple act of making a will. What has become obvious is that those seeking to put in place a new will or looking to change existing wills may be unable to sign in the presence of a witness. This requirement is imposed by statute in many jurisdictions, including New Zealand, which requires two witnesses to be together in the presence of the maker of the will.
For those living alone or living with a spouse and family members who are likely to benefit under the will, third parties may need to be called in to act as witness thereby breaching the new norm of social distancing.
New Zealand has recently become one of the first countries to make a change to the way individuals are able to execute wills in the presence of witnesses, modifying the requirements imposed by the New Zealand Wills Act 2007. The changes will allow social distancing rules to be complied with, without putting the vulnerable at risk due to legal formalities.
As a result, from 17th April 2020, New Zealand wills can be signed and witnessed where others are present using audio-visual links. The impact of this is that a testator is able to sign in the presence of two witnesses who may witness the signature via an audio-visual link as long as it is made clear on the copy of the document that it is signed in this manner using certain language.
New Zealand has legislation – the Epidemic Preparedness Act 2006 - which can be used by the government in times of crisis, and it was this that allowed New Zealand to react very quickly and relax its statutory requirements. Importantly, the changes implemented in relation to the execution of wills are only temporary, and will be revoked when notices issued pursuant to the primary legislation expire or are themselves revoked. These changes however should be viewed as good news to both clients and advisors alike, and the fact that two witnesses are unable to be physically present when the will maker is signing will no longer impede the making of wills under New Zealand law.
For more information please contact Dharshi Wijetunga at dharshi.wijetunga@crsblaw.com or on +41 (0)43 430 02 11 or contact Sophie Hart at sophie.hart@crsblaw.com or on +41 (0)22 591 1754.
Our thinking
Piers Master
Bloomberg quotes Piers Master on the Zara family office
“Clients are increasingly mindful of the need to not to have all their eggs in one basket”
Tristram van Lawick
The Sunday Times quotes Tristram van Lawick on investment into country estates
“For overseas buyers the security of the UK property market is seen as a safe investment compared with other parts of the world"
Nicola Saccardo
Charles Russell Speechlys welcomes Partner Nicola Saccardo to the Firm’s London office
Charles Russell Speechlys welcomes Partner Nicola Saccardo
Simon Ridpath
Charles Russell Speechlys announces 24% international revenue growth
Charles Russell Speechlys announces 24% international revenue growth
Sarah Morley
The new UK register of overseas entities – the impact on property transactions
The Economic Crime Act establishes a new register of beneficial ownership of overseas entities, read the implications here.
Piers Master
Register of Overseas Entities: What are the deadlines for trust structures holding UK real estate?
The ROE is intended to launch on 1 August 2022 - read more about the deadlines trust structures holding UK real estate will be facing
Lisa Wong
Family Law and Criminal Law
Family law and criminal law, never the twain shall meet? Alas they do meet
Sally Ashford
Changing an Enduring Power of Attorney
Learn what you need to know about changing an Enduring Power of Attorney to a Lasting Power of Attorney.
Sophie Hart
Inheritance tax impact in cross-border estates: leaving your Swiss or UK property to your heirs
We take a look at the inheritance tax rules activated on the passing of Swiss or UK real estate to heirs on death.
Record number of leading individuals for Charles Russell Speechlys in Chambers HNW 2022
Read about Charles Russell Speechlys' rankings in Chambers High Net Worth 2022
Henry Fea
Landed Estates and Heritage Property webinar series
Join our four-part webinar series which delves into all aspects of managing landed estates.
Dominic Lawrance
The statutory residence test: an exceptionally useful case on ‘exceptional circumstances’
Read more about the Taxpayer v HMRC judgment on the statutory residence test
Piers Master
Charles Russell Speechlys awarded Private Client Law Firm by eprivateclient
Charles Russell Speechlys awarded Private Client Law Firm by eprivateclient
Guy Bud
Hugh Gunson and Guy Bud write for the Tax Journal on the Court of Appeal’s recent judgment in Hoey
Hoey: you’d better PAYE up
Catrin Harrison
Dominic Lawrance and Catrin Harrison write for Tax Journal on the statutory residence test
The statutory residence test: an exceptionally useful case on ‘exceptional circumstances’
Hugh Gunson
Hoey: you’d better PAYE up
Hugh Gunson and Guy Bud discuss the Court of Appeal’s recent judgment in Hoey, and the implications this has on PAYE and the TOAA regime.
Julia Cox
Mind your business: Safeguarding your business against loss of mental capacity
Practical considerations to safeguard your business against loss of mental capacity.
Jack Carter
Jack Carter writes for eprivateclient on the registration requirements for trust structures holding UK real estate
Trust structures holding UK real estate: Reporting requirements under the Register of Overseas Entities
Sarah Anticoni
FT Wealth quotes Sarah Anticoni on forum shopping
"Being the first to file for divorce is not a foolproof way of securing an English hearing"
Shivi Rajput
A guide to protecting non-matrimonial assets in divorce
Learn what you need to know about non-marital assets and how to protect them in a divorce.