Executive summary
On 29 March 2021, the German Federal Ministry of Finance (MoF) published the final decree providing guidance on the German Mandatory Disclosure Rules (MDR) legislation.
The body of the final decree includes only a few changes as compared to the latest draft, issued 14 July 2020 (For background on the initial draft, dated 3 March 2020, see EY Global Tax Alert, German Ministry of Finance publishes draft MDR guidance, dated 17 March 2020).
As the most apparent change, the final decre…