They're apparently the highest taxed OECD country when you add together income tax, VAT and both employee and employee social security contributions. Perhaps that's what he was thinking of.
But not only that, countries like Norway give you more "bang for the buck", meaning free education, ...
Not only that, but Norway and Switzerland have one of the highest per capita income in the world, Switzerland even has a minimal income of 2800$ / month!
Per comparison, Belgium is on #17, Norway on #2 and Switzerland on #4.
Living in Belgium, i only notice an enormous inefficiency and a complex accounting system, both are hurting SMB's.