What if the company is not profitable? (There are ways to avoid the exit tax: u only pay if u lived in Germany in 7/12 last years, u could move ur shares to a

What if the company is not profitable? (There are ways to avoid the exit tax: u only pay if u lived in Germany in 7/12 last years, u could move ur shares to a trust early, or maintain residency status) Is there any company structure suitable for a startup that doesn’t require exit tax for founders (gmbh und co kg?)