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

In the Best countries to work from rating Luxembourg holds position #18 ²⁰²² out of 106 and Estonia is #15 out of 106 ²⁰²².
Position of Luxembourg is worse than position of Estonia.

Referencies:

1. Best countries to work from ²⁰²² by kayak

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

   Estonia	'Final Score' value is	75
   Luxembourg	'Final Score' value is	71