The Luxembourg Administration of Direct Tax (Administration des Contributions Directes) published a newsletter on 9 January 2024 concerning the municipal rate multipliers (coefficients) for the 2024 tax year, which were originally published in the Official Gazette on 21 December 2023. For municipal commercial (business) tax, the basic municipal rate is 3%, which is multiplied by the coefficients determined by each municipality. For 2024, the lowest coefficient remains 225%, which is applied…