Yes, the recently introduction of a stricter exit tax bit me too, before that I would have entertained the idea of moving across the border to Belgium or Netherlands (both literally less than 5km away). My tax accountant was of the opinion that the recently passed German exit tax will eventually be overturned by EU courts since it contradicts freedom of movement within the EU, but that will likely take years...
For what it's worth, the exit tax applies to all corporate ownership above 1%, foreign or domestic.
Tax accountants are very unlikely to be better at predicting EU court decision than the layman. In other words… there are very many laws that hinder EU freedom of movement in an economic sense without being struck down. Member states get a lot of leeway in designing local tax laws.
For what it's worth, the exit tax applies to all corporate ownership above 1%, foreign or domestic.