Statement:
In Norway, the tax system is simpler than in Germany

In the Tax Competitiveness Index rating Norway holds position #10 ²⁰²¹ out of 37 and Germany is #16 out of 37 ²⁰²¹.
Position of Norway is better than position of Germany.

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
   Norway	'Overall Score' value is	70.6