> 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.