Statement:
Most likely, it is better to work from Luxembourg then from Serbia.

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

Referencies:

1. Best countries to work from ²⁰²² by kayak

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

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