Germany published the Law implementing Council Directive (EU) 2021/514 of 22 March 2021 in the Official Gazette on 28 December 2022, which provides for the implementation of new rules on the exchange of information on income generated by sellers through digital platforms (DAC7). DAC7 is meant to address issues resulting from the use of digital platforms, including that income earned through digital platforms is often unreported and tax is not paid, in particular when digital platforms operat…