On 19 May 2023, Luxembourg published in the Official Gazette the Law of 16 May 2023 relating to the automatic and compulsory exchange of information declared by platform operators. The law transposes the new rules on the exchange of information on income generated by sellers through digital platforms (DAC7) as provided in Council Directive (EU) 2021/514, which was adopted on 22 March 2021 for the amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation. DAC7 is meant to address issues resulting from the use of digital platforms, including that income earned through digital platforms is often unreported...