@genmaicha @Jain @kaia The German Government has its own mechanisms for this.
Generally though capital itself is not the thing you are taxing. Its the gains you get from any asset class that gets taxed.
The money itself should* be able to move freely. But having money sitting in the bank is very unproductive. Most richies have their money bound up in stocks, real estate or just a general company.
For real estate its easy. That stuff is immovable. So in the most general terms (without looking at double tax treaties) the german government will *always* the taxation right for those as they are built inside the german borders.
Same with the general taxes the company pays. As long as its situated in germany you will have to pay German taxes for that business income (if its not stock based company like GmbH or AG). This does only contain the running taxes though. The gain you have from the company generally being worth money is something else.
The other two things are different. Normally those things stocks and the value your company are taxed when you sell them.
So you could have a million-dollar company but as long you not sell it (ie. realize the profits) you don't pay taxes. Same with stocks.
But that does change once move to a "tax haven" where germanys taxation rights would be diminished.
You will have to pay a very special tax once when moving out that taxes into account the (unrealized) gains from these assets. They still be your assets yeah but you will pay. Taxing money you never made is a bitter pill to swallow for richies.
I mean yeah you could just not give a shit and not pay that tax and move to a country that does not have a treaty like russia. But your assets (or what remains) will be seized for sure.
And liquidating tons of stocks and company assets is nothing you can do in a blink of an eye.
Selling massive amounts of stock is also bound to special regs and wont go unnoticed and needs to be planned.
Also your escape will need to be planned as well or you might get detained.
If you manage to flee your life will certainly won't be as good as when you stayed and paid a not measureable amount of taxes on your wealth. And you still can enjoy germanys stability and safety.