Subject: Re: Both Japanese & Korean equity markets at new h
And in general there is no capital gains tax. Including things like, for example, shares in Berkshire.
It's more complicated. New immigrants for the first 4 years are not taxed on foreign income. After that the FIF (Foreign Investment Funds) regime applies which in fact IS kind of a capital/dividends gains tax: Each year you choose to be taxed either
A) on the virtual (unrealised) difference between end and start of the (tax) year
or
B) on a set virtual dividend (usually 5%, though I think it was up to 7% before)
So in a year the increase of your share value was below 5% you choose A, otherwise B.
Btw: No inheritance tax.
Btw: Without prenuptial assets are split 50:50 after living 2+ years together (married or not).