Luxembourg has published in the Official Gazette the Decree of 6 December 2019 on the municipal rate multipliers (coefficients) for the 2020 tax year. For municipal commercial (business) tax, the basic municipal rate is 3%, which is multiplied by the coefficients determined by each municipality. For 2020, the lowest coefficient is 225%, which is applied by the City of Luxembourg and a few others and results in a total tax rate of 6.75%. The highest coefficient is 350%, which is applied by Be…