The 60-second version
Niue has no listed exchange — expats close bank custody or offshore fund folios, wire NZD to NRE, and disclose in Schedule FA.
No local exchange — Alofi custody at Bank South Pacific Niue or offshore broker
Niue does not operate a listed exchange — investment accounts are bank custody or offshore NZD fund folios.
Redeem holdings and obtain custody termination before closing linked NZD bank account.
Bank lane: Niue bank guide after custody zero.
Niue custody wind-down
| Account | Currency | Step |
|---|---|---|
| Bank South Pacific Niue | NZD | Redeem + close |
| NZ broker | NZD | Termination letter |
| EU/AU broker | EUR/AUD | Redeem units |
| NRE | INR/USD | SWIFT receipt |
Closure
Inventory
List holdings.
Redeem
Sell funds/bonds.
Tax stmt
Bank summary.
NZD wire
SWIFT to NRE.
Schedule FA
Last FY asset.
Flow
Niue custody kit
- Holding stmt.
- Redemption confirms.
- Closure letter.
- SWIFT.
- Tax clearance.
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Offshore broker parallel
Many Alofi contracts invest via French or Australian brokers — close Euronext/ASX depot separately.
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Local exchange?
No — custody at bank or offshore broker.
Schedule FA?
Declare foreign financial asset in last FY held.
FBAR?
US person — FinCEN 114 if aggregate > USD 10K.
vs bank?
Close bank after custody zero — see Niue bank guide.
France broker?
French brokerage guide if held Paris-listed funds.
Neighbour?
moving-back-to-india-from-cook-islands-tax-residency-guide for tax exit.
Your NRE account redesignation has a deadline.
Banks don't remind you. You need the right account stack before salary, rent, and EMIs start moving. Get the exact sequence.