Australia has a "good" system for this (or fair system) - when you leave the country you either choose to pay CGT based on the value at that date, or Australia has a claim on the assets when you eventually sell.

Source -> https://www.ato.gov.au/individuals-and-families/coming-to-au...

If you cease to be an Australian resident while overseas, we deem some of your assets – generally those not taxable Australian property – to have been disposed of for CGT purposes. This may mean you become liable to pay CGT.

You can choose not to have this deemed disposal apply. But if you do eventually dispose of the assets, we consider the whole period of ownership – including any period when you're not an Australian resident – when we calculate a capital gain or loss for CGT purposes.

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digianarchist 6 days ago | parent | next [-]

Canada does this too. Don’t most countries?

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graemep 6 days ago | parent [-]

I do not think so. It varies a lot. The last time I looked at UK law you were liable for CGT for a long time after you left the country just to stop people leaving for a short time to evade CGT, but it was not the case a few decades ago.

With all countries you need to check the provisions of double tax treaties. There is likely to be somewhere that has no or low CGT that has a double tax treaty with where-ever you are that lets you dodge this sort of provision (at least partly).

Then there are things like using trusts (another thing you could get away with in the UK that got cracked down on in recent decades).

	▲	zarzavat 6 days ago \| parent [-]
		I believe in the UK it works like this: if you leave the country you are not liable for CGT even if you realise gains, unless you return within 5 years then you have to pay tax on any gains you realised while you were away. With some caveats.

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csomar 6 days ago | parent | prev [-]

How will you reconcile with your new jurisdiction though? What if you move to 4-5 countries during that time…