Executive summary

On 24 July 2020, the Law of 24 July 2020 (the Law) introducing a six-month deferral to Luxembourg's Mandatory Disclosure Rules (MDR) Law (Law of 25 March 2020) was published in the Official Gazette. The Law follows the adoption on 24 June 2020 by the Council of the European Union (EU) of amendments to the EU Directive 2011/16 allowing Member States an option to defer for up to six…