OUNZOkresni Ustav Narodniho Zdravi (Czech: District Institutes of Health; Ministry of Health; Czech Republic)
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Because investors own a pro-rata share of the gold held in OUNZ, taking delivery and/or exchanging the gold into other coins and bars is not a taxable event.
OUNZ provides investors with a way to buy and hold gold through an ETF while also giving them the option to take physical delivery of gold if and when desired.
The gold and currencies manager also notes that their belief in gold is so strong that they get paid in gold rather than cash (through shares of OUNZ that shareholders pay as their management fee, which is equivalent to a 0.4% expense ratio).