Some Bitcoin holders tax bill is now set when they leave the country instead of when they sell

Tax authorities are treating some taxpayers’ crypto gains as realized when they leave the country, effectively setting the tax bill at emigration rather than at the actual sale. This deemed-disposal approach crystallizes unrealized Bitcoin gains for tax purposes and can trigger immediate capital gains liabilities. For Bitcoin holders it raises relocation and liquidity risks, as people may face large, unexpected tax bills when moving or feel compelled to sell to cover taxes. The change encourages tax planning and jurisdiction shopping and could create timing-driven selling pressure around departure dates.