Move away from Bavaria beforehand

Not a direct experience report, but an interesting data point: A tax advisor with a relatively absurdly high hourly rate mentioned to me in passing: "If you live in Bavaria, it might be worthwhile to first move out of Bavaria within Germany, so that your exit tax is not processed by the Bavarian tax office."

I ultimately couldn't verify the whole thing, but it is an interesting data point. Apparently, Bavaria has set up a central office (?) to process the exit tax. It wasn't really clear to me during the conversation whether the main problem was that the office works slowly or that they interpret the exit tax particularly strictly.

In the end, however, the consequence seemed clear to the tax advisor: to advise his clients to move out of Bavaria beforehand.

It would therefore be interesting to speak with a few entrepreneurs from Bavaria who have moved away from Germany and were subject to the exit tax (feel free to send me a message if you were in this situation!). Apart from that, it could actually make sense to move out of Bavaria within Germany beforehand just to be safe, if one is faced with the situation of having to pay German exit tax.