NZ is peopled by the nicest folks on earth.

I wouldn't argue too much.

They also have a nice two year retirement visa.
Super short summary: you have to be a healthy non-criminal over 65 with NZ$500k (About US$300k) to support yourself and NZ$750k (about US$450k) to invest in NZ things (bonds, businesses, or commercial real estate) for the duration. There is no minimum number of days you have to spend in NZ, but you can't leave NZ for more than six months in a row. Interestingly, it does not appear to make you *automatically* domiciled in NZ for tax purposes...the separate usual tests determine that.
https://www.immigration.govt.nz/visas/temporary-re...
It doesn't come with the right to extend it, but it can be extended if you ask and they say yes. I have been led to believe they DO extend it if you still meet the requirements and are not naughty.

And in general there is no capital gains tax. Including things like, for example, shares in Berkshire.

Jim

Berkshire Hathaway FAQ

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