On 19 May 2023, Luxembourg published law no 8029 in the Official Gazette to implement new rules on the exchange of information on income generated through digital platforms (DAC7). The law is in accordance with the Council Directive (EU) 2021/514 of 22 March 2021. The Luxembourg Parliament approved the law on 3 May 2023. The law takes effect starting from 1 January 2023.