Low German (used all regions north of Benrath line) did not take part in the second vowel change in 7th and 8th century A.D. The second vowel change affected esp. German consonants (plosives and occlusives) p, t and k which were transformed to pf/f, ts/s and ch.

Low German often shares more characteristics with Dutch and English.
Below you can find some examples:

'I know that' in Dutch, German and Berlin dialect:

There is another isogloss in German usage, even though it is by far less drastic than Benrath line. It is known as Main line as it largely follows Main river and often referred to as 'Weißwurst' equator. (Weißwurst is a kind of sausage typical for Bavaria)
Between Main line and Benrath line Middle German is used, south of Main line in Bavaria and Austria High German is prevalent. Both usages (Middle and High German) have taken part in the second vowel change and share many characteristics.

High German as used in Bavaria and Austria is very melodious and pleasant to the ear. There are few grammar variations. Some vocabulary (culinary mostly) is unique to Bavaria and Austria.

When Austria entered the European Union it was a matter of national pride to insist on a unique Austrian language being recognized by EU officials. The attempt failed as the differences between standard German in Austria and the German used in Germany south of Benrath line are largely neglectable. The result of the ensuing discussion was a list of some 80 words, most of them referring to food, cooking ingredients and plants.
The differences between the national standards of German are often exaggerated.

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