For a less emotional explanation of exit tax see https://www.grantthornton.de/en/insights/exit-tax-topic-hub.

> The purpose of this rule is to tax the increase in value of these shares that came about in Germany but has not yet been realised before they are able to escape the reach of German taxes by the move abroad.

Doesn't sound all that crazy to me.

Also, the proposed analogy to the Berlin wall feels quite pathetic for those that have actually lived behind it.