alt Hacker NewsDenmark is one of them. Germany has something similar. But you can ask your friendly neighbourhood LLM for details on the world's jurisdictions to get a complete list.
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throw-qqqqq • last Wednesday at 8:31 PM
Denmark taxes unrealized gains in accumulating funds, unless they are on the “exception-list” (SKATs positivliste) or you use the tax advantaged “aktiesparekonto”.
If you buy regular stocks in a regular brokerage account, you do not incur taxes before selling (with profit).
Same for dividend-distributing ETFs.
Germany doesn't tax actual unrealized gains. They do tax foreign accumulating ETFs, but those really just dress up dividends to look a bit like unrealized capital gains to brokerages and, in the past, tax authorities.