/usr/share/isdn/rate-lu.dat is in isdnlog-data 1:3.25+dfsg1-3.3ubuntu2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 | V:0.02-Luxemburg [18.01.2000]
U:%.3f LUF
P: 01 P&T Luxembourg
B:1001 # Fixme: ???
Z:1 Inland # Ganzes Land
A:+352
T:W/8-19=0.25/240 Werktag
T:W/6-8,19-23=0.25/480 Sparzeit
T:6/6-23=0.25/480 Samstag
#
# line below works onyl f. isdnlog/rate >= 4.02
# else you have to set all dates/times separatedly
T:*/*=0.25/960 Sonstige Zeit
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