Launched in October 2024 on the initiative of Medef, the Economic Front brings together economists, academics, business leaders, and think tanks to formulate concrete responses to the structural challenges facing the French economy.
The published contributions follow a consistent format to facilitate reading and comparison: factual observations, operational proposals, and a brief perspective from the author. The analyses are the responsibility of their authors and are made public in a fully transparent manner.
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Arthur Jurus, economist and President of BSI Economics, is a specialist in international economic and financial issues. His work focuses on economic attractiveness, competitiveness, and comparative tax reforms. This note, written in August 2025 in the « Taxation » group, focuses on the differences between the French and Swiss models and their implications in terms of growth and employment.
The tax system is one of the pillars that structure a country’s economic attractiveness. In France, businesses face a tax system that is perceived as complex, costly, and inflexible. In contrast, Switzerland is often cited as an example for its competitive and stable tax system. In this context, rethinking the French tax system by drawing inspiration from the Swiss model could improve its efficiency, simplicity, and attractiveness.
A comparison between the French and Swiss tax systems highlights major differences in terms of simplicity, competitiveness, and flexibility. Drawing inspiration from Swiss best practices would enable France to make its tax system more attractive to businesses, while retaining the specific features of its social model. This analysis shows that France, with a uniform corporate tax rate of 25% and social security contributions reaching 45% of gross salary, has higher labor costs and a heavier tax burden than Switzerland, where rates vary by canton and social security contributions range from 12% to 20%. Switzerland also benefits from a low VAT rate (7.7% compared to 20% in France) and a stable tax environment, which is a key factor in its attractiveness. On the other hand, France has powerful tools such as the Research Tax Credit, but their complexity limits their effectiveness.
The reform proposals include: regionalization of corporate income tax, a targeted reduction in social security contributions, reduced VAT on strategic sectors, simplification of the CIR, and a commitment to fiscal stability over 10 years. The aim is to transform the French tax system into a real lever for competitiveness and innovation.
The analyses and recommendations expressed in this contribution are those of the author alone and do not represent the official position of the Front Économique.
