Exemple of taxes/mandatory ccharges a developper will pay: network tax, photocopy tax, radio tax, VAT, AHV/IV, garbage elimination tax, city tax, state tax, federal tax, healthcare (in some countries it is included in your "federal/state" tax), etc.
I just got my "final tax decision"... Switzerland is a fiscal inferno if your income comes from work (vs capital gain)...
Usually, I work 6 month per year for taxes. My grand parents were working 1 to 1.5 month in the 60s-70s to pay their taxes also as "independant".
Plus with all the crazy fix and variable costs, it is not competitive as an independant or small company.
Today, as a "personne morale" (corporation) only complex fiscally optimized structures can get a low tax rate (or as a "physical person" if you are ultra rich (3 comma club) not professionally active in the country you can negotiate a very low rate).
PS: also, can we definitively kill the ridiculous myth/reputation of Swiss data protection? (In case of criminal investigation, in many cantons (equivalent to states) a police investigator does not even need a judge warrant to have access to the data)