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French Macarons Moved to Switzerland, for Air Quality or Tax Savings?

by Amélie Poulain
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France Télévisions recently reported that the well-known double-layer macarons expert, the century-old pastry brand “Ladurée”, had moved to Switzerland for tax-saving. So currently only the Ladurée macarons bought in France are “Made in France.” In addition to shocking loyal enthusiasts around the world, this incident also brought attention to the high tax rate of French companies. 


French macarons move to Switzerland for better air quality.(Photo via Pexels.com)

Paris, France (Merxwire) – Ladurée, a world-renowned macaron expert, was recently reported by France Télévisions that it had moved to Switzerland for production. Except for France, all Ladurée macarons sold to other countries around the world will be “Made in Switzerland.” The CEO of Ladurée stated that it is because better air quality in Switzerland can produce soft cream and more delicious macarons. But many people thought that the main reason for leaving their home is due to tax considerations. 

Laduree was founded in 1862. Originally, It was just an ordinary bakery. After a fire, it was redesigned by the famous painter and poster artist Jules Cheret, combined with a lovely artistic atmosphere, transformed into a brand-new pastry shop, standing in Paris street. It has become an exquisite dessert shop with a history of more than 150 years, known as the Rolls-Royce of desserts, and is also a leading seller of double-layer macarons, selling 15,000 macarons daily. But in 2020, due to the impact of the COVID-19 epidemic, its turnover has dropped significantly from 110 million euros before the epidemic to 50 million euros. To attract foreign investment, Fribourg just proposed a ten-year tax exemption policy, which was interpreted by the French media as the real reason for Ladurée’s departure.

Macaron is known as the princess of the dessert world. It is a colorful French round pastry. The biscuit-like shell is crisp and fragile, and the filling is sweet and solid. It tastes sweet and pleasant and has a unique taste that is indescribable. Because macaron has a variety of colors to choose and its appearance is exquisite, cute, and round, it is loved by everyone, especially the female group. They can’t escape its seductive charm. The ever-changing elegant color of the pastry has also evolved into a fashionable color, the famous “Macaron color.”
(Left photo via Pexels.com)

The earliest claim about the origin of macarons is in 781 AD, from the Abbaye de Cormery, in the southeast of Tours, France. The monk kneaded the dough with his upper body naked. Because he was too tired, he accidentally fell on the dough, leaving traces of his belly button on the dough. Therefore, the macarons are also called “nombril du moine”. Another allusion is that macarons originated from Italy. A nun named Carmelie mixed almond powder, egg white, and sugar to make vegetarian biscuits. Therefore, macarons are also called “nun’s macarons”. In 1533, after the political marriage of Princess Catherine de Médicis of the Repubblica Fiorentina and Henri d Orléans, Duc d’Orléans. She brought several pastry chefs and dessert recipes to France, including macarons recipes. It created the world-famous French macaron legend.

How high is the tax in France? Why a century-old shop must move to Switzerland for production? According to the report of “The Tax Burden on Global Workers-A Comparative Index 2021”, France and Austria are the countries with the greatest pressure on various fiscal and social welfare costs in Europe, and France has been the champion of the “heaviest tax” for six consecutive years. The report cited data from Ernst & Young to compare the actual social and fiscal pressures of salary earners in EU countries. It was found that in 2021, a single worker in France must spend 199 days of salary income to pay for social welfare expenses, income tax, value-added business tax, and various public financial expenditures. July 19 is called “Tax Liberation Day” in France, but the average tax liberation day in the EU is June 12. From the day, you can be released from tax obligations, work for yourself, and use your salary income freely. According to the World Bank’s total tax rate data ranking in 2021, Argentina ranks first with 137.3%, France ranks 9th with 66.6% but ranks 1st among European countries. The main burden of the total tax is the business owner, so it is a considerable expense for French companies. Even though the French government has implemented various tax reduction policies since 2018, companies and individuals still suffer from extremely high tax burdens.

In France, companies and individuals work hard for high tax expenses. (Photo via Unsplash.com)

There are a few necessary tips to make delicious macarons:

  1. Use refrigerated mature egg whites
  2. Use fresh ingredients
  3. Almond flour needs to be finely ground
  4. The degree of the batter and the strength of the mixing
  5. Skills for adding pigments
  6. Control of oven temperature and time

The temperature and humidity of the space before baking are also very important, because lower temperature and humidity can make the macarons fully dry. This drying process will affect whether the macarons can appear beautiful skirts.

So perhaps better air quality may indeed create a more perfect macaron, but the ten-year tax exemption in Switzerland is indeed quite realistic and attractive.So if you want to eat Ladurée macarons made in France in the near future, you may have to buy a ticket and pack your bags and fly to Paris after the epidemic. Make a pilgrimage to the century-old dessert shop and taste the sweetness that melts in your mouth.

(Left photo via Pexels.com)

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