Statement:
It's probably worse to work from France than from Luxembourg.

In the Best countries to work from rating France holds position #27 ²⁰²² out of 106 and Luxembourg is #18 out of 106 ²⁰²².
Position of France is worse than position of Luxembourg.

Referencies:

1. Best countries to work from ²⁰²² by kayak

   The countries in the rating sorted by 'Final Score' in descending order.

   France	'Final Score' value is	56
   Luxembourg	'Final Score' value is	71