[gndk]

It was initially introduced by the Nazis and mainly used to seize assets from jews before they were rounded up for the holocaust. So today, smart entrepreneurs do what smart jews did in the 1930s - leave Germany (and the EU), before it's too late. See https://en.wikipedia.org/wiki/Reich_Flight_Tax

[faeriechangling]

That link says that law was introduced by the Weimar Republic, who was debasing the Reichsmark and thus had a need to prevent capital flight, not the Nazis.

The Nazis seemed like they ramped it up rather than introducing it.

The law was also repealed in 1953.