Should I sell and rebuy equity if changing tax residency status?

Currently I am not subject to CGT on my equity (ETF), but have rough plans to move to a country that does tax them in the future.

Will the gains I have made in this period prior to moving be taxable if I continue to hold?
If so, should I sell on 31st December (last day I'm not a tax resident of taxable country) and rebuy the next day?