For comparison I just calculated the same for Germany and Poland (1 person business, income tax, "gewerbe" tax for Germany, health care, no tax agent, no retire

For comparison I just calculated the same for Germany and Poland (1 person business, income tax, "gewerbe" tax for Germany, health care, no tax agent, no retirement for Germany): In Germany on 75,000 EUR profits you have to pay ~30,400 EUR and get to keep ~44,600 EUR. Total taxation rate at this level is ~40.5%. At 1,000,000 EUR profits you get taxed ~49.5% and have to pay ~494,000 EUR taxes. If you moved a few hundred km to the east to Poland which has an opt-in 19% flat tax rate you would pay only ~15,000 EUR on 75,000 EUR profits and ~192,000 EUR on 1,000,000 EUR profits. So France seems to be "worse" than Germany tax-wise. Something I wouldn't have expected.