Not as a default. Where tax is owed, it may be payable from other resources, and taxes paid elsewhere are not automatically deducted from the invested capital. How a distribution is taxed depends on its actual character and on rules a cross-border specialist should apply to your facts.
Paying tax without disturbing the investment
U.S. tax residence can already exist under a substantial presence test before permanent residence is granted, so the relevant dates are for a specialist to determine, not to assume. Get written quotes for accounting and legal review rather than working from estimates, and do not treat profits held inside a company as personal liquidity available for a tax bill, however healthy the business looks on paper.
A structural change means more document review, and that work is priced case by case; no single figure covers every file, and a useful estimate needs the actual scope and third-party charges. Confirm current official fees and the project’s actual administrative charges independently. The gifted amount should be reserved entirely for the qualifying investment so that the full threshold is at risk in the enterprise. Separate qualifying capital, project charges, and personal costs for archives, translation, tax advice, and filing work.