This study is part of a doctoral research which purpose is to compare how teachers from Switzerland and France implement an instructional design related to a problem-solving approach for the introduction of subtraction in primary school. In this poster, we present a comparative analysis of curricula of both countries as the first step of our research project. Indeed, it is necessary to understand each country’s curriculum perspectives before analyzing teaching practices in mathematics. The comparative analysis of Swiss and French curricula was conducted according to a methodology borrowed from Schwab (1964)