Luxembourg
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Note: Scott catalog numbers are used below. Look here for help in converting Scott numbers to PRIFIX numbers.
On the other hand... a stamp like this was offered as Lot #1849 in the Rasdale auction of May 1-2, 1997 and was described as a "printer's Master Proof to determine the size of the overprint". The Rasdale stamp came with a certificate from "Krischke B.P.P." and the suggested opening bid was $350.