> Also good and lawful is moving a company somewhere where you'll pay less in taxes

Agree, to an extent. You (the company) should still pay taxes on profits made within the country, before they can move out the company from the country, anything else would be unfair.

> It's simply saying that if our taxes are too high for you we're going to charge you even more to try to stop you from leaving

You can move company for any reason. If you're moving the company because the taxes are high, it sounds perfectly reasonable that you'd pay taxes before moving the company, otherwise it becomes a tax hole. And I don't think they're adding these taxes to stop them from moving, if that was the goal then they would just make it outright illegal. Instead they're trying to make sure you can't avoid paying taxes you should have paid.

> anything other than Germany punishing corporations for leaving.

Almost right, they're trying to stop companies from leaving the country without first paying their fair share of taxes. Once that's done, they're free to move wherever. Sounds reasonable to me, although I don't agree with the exact rates either.

> You (the company) should still pay taxes on profits made within the country

This is not what exit taxes are. They are punitive taxes above and beyond what you've already paid on revenue earned within the country.

> If you're moving the company because the taxes are high, it sounds perfectly reasonable that you'd pay taxes before moving the company, otherwise it becomes a tax hole.

Again, it seems like you don't actually understand what exit taxes are.

If you earn money in Germany, you're going to pay taxes on that no matter what. Even if you leave, and the exit tax is zero, you still have to pay the income tax on that revenue.