On 1 June 2023 a Luxembourg law requiring the automatic and mandatory exchange of information reported by Platform Operators comes into force, with the first reports to be filed with the Luxembourg Tax Authority no later than 31 January 2024.The law also introduces some generic changes to the existing legislation on administrative cooperation in tax matters and amends the CRS and MDR laws to comply with data protection requirements.Executive summaryOn 19 May 2023 the "Law on the automatic and mandatory exchange of information reported by Platform Operators"1 (Law) was published in the Official Journal of the Grand Duchy of Luxembourg.The...