I love how hyperbolic statements like this get bought and sold like truth. It's not even close to being the most difficult tax system in the world.
Source: https://data.worldbank.org/indicator/IC.TAX.DURS?year_high_d...
> highly qualified foreigners have to learn German
For startups or tech positions? No, they don't.
Also, learning German at a conversational level is not impossible. (But it seems a lot of people in Berlin coast by without even knowing basic German)