Earlier this year, FIFA technical director Marco van Basten proposed several changes to the laws of the game, including getting rid of offside -- something he said was "a personal opinion" -- and introducing sin-bins.

The ideas have been widely discussed in public, with Germany general manager Oliver Bierhoff calling for a trial period to test scrapping the offside rule. However, Low has told Sport Bild that he believes those plans would destroy the essence of football.

"Football without offside does not make any sense from my point of view," Low said. "I'd play with two players in the opponent's box and the opponent would likely do the same. This would lead to giant spaces in midfield, and football would turn into some sort of field handball -- you'd only open your attacks with long balls.

"Scrapping offside would completely change football, it would no longer be what it is right now: A very interesting, highly tactical game."

But Low added that he would welcome other changes to the Laws of the Game as proposed by Van Basten.

"Fundamentally, I am open to new ideas," he said. "I'd like a fourth substitution or the idea to sanction a tactical foul with a 10-minute time-penalty rather than a yellow card. It would give an in-match advantage to the team on the receiving end of a foul."