Statement:
In Germany, the tax system is more complicated than in Luxembourg

In the Tax Competitiveness Index rating Germany holds position #16 ²⁰²¹ out of 37 and Luxembourg is #6 out of 37 ²⁰²¹.
Position of Germany is worse than position of Luxembourg.

Referencies:

1. Tax Competitiveness Index ²⁰²¹ by Tax Foundation

   The countries in the rating sorted by 'Overall Score' in descending order.

   Germany	'Overall Score' value is	67.2
   Luxembourg	'Overall Score' value is	76.5