Question

As the touchend event is bind to the element where the touchstart is fired, how can I get the element at the position where the finger leaves, when this is outside of the element where the event was binded to.

Answer 1

You could use the document.elementFromPoint method, passing it the coordinates of the event:

$('#element').on("touchend",function(event){
    var endTarget = document.elementFromPoint(
        event.originalEvent.touches[0].pageX,
        event.originalEvent.touches[0].pageY
    );
});

EDIT:
Found some good article about getting elements at specific coordinates.
http://www.zehnet.de/2010/11/19/document-elementfrompoint-a-jquery-solution/