Non-registered investments would be subject to a departure tax, which is effectively an acceleration of accrued but unrealized capital gains to a theoretical or actual sale.
Salaries tax is also charged on the unrealized capital gain of shares or options granted as part of an employee share scheme that are subject to a vesting period.
If there is an unrealized capital gain accrued within the investment, part of this gain would have to be reported, potentially resulting in a tax liability for the parent. 2.
