Luxembourg has published in the Official Gazette the Decree of 21 November 2022 on the municipal rate multipliers (coefficients) for the 2023 tax year. For municipal commercial (business) tax, the basic municipal rate is 3%, which is multiplied by the coefficients determined by each municipality. For 2023, the lowest coefficient remains 225%, which is applied by the City of Luxembourg and several others and results in a total tax rate of 6.75%. The highest coefficient is 350%, which results …