The exit tax doesn't apply to "gains", it applies to the "value of your company" which is calculated in a way that often means you will owe thousands or even millions in money you don't have, and at no time had.

▲

lazyasciiart an hour ago | parent | next [-]

Yes - the value of your company is the gain. It is the money you would have if you sold the whole thing.

	▲	procaryote an hour ago \| parent [-]
		It's only a gain if you sell. Selling a company and paying tax on the profit in tax is a completely different proposition from paying tax on hypothetical profit you haven't made (and might never make) just because you want to move.

▲

dgellow 2 hours ago | parent | prev [-]

Sounds indeed pretty terrible…