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

In the Tax Competitiveness Index rating Luxembourg holds position #6 2021 out of 37 and Switzerland is #4 out of 37 2021.
Position of Luxembourg is worse than position of Switzerland.

Referencies:

  1. The countries in the rating sorted by 'Overall Score' in descending order.
    Luxembourg 'Overall Score' value is 76.5
    Switzerland 'Overall Score' value is 78.4