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

In the Tax Competitiveness Index rating Germany holds position #16 ²⁰²¹ out of 37 and The Netherlands is #12 out of 37 ²⁰²¹.
Position of Germany is worse than position of The Netherlands.

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
   The Netherlands	'Overall Score' value is	69.2