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. Tax Competitiveness Index ²⁰²¹ by Tax Foundation

   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