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PKF newsletter 03/2018

US Tax Reform – A positive stimulus for German export companies

On 22.12.2017, the US President signed into law the biggest overhaul of the US tax code in more than 30 years. The aim was to simplify the tax system, reduce taxes, create incentives for investment in the USA and to bring about a positive stimulus for the jobs market and thus raise employment levels. From a business perspective, the significant reduction in the level of corporation tax from 35% to 21% (excluding local taxes) should be highlighted in particular. In the following we present the most important changes from a business perspective, although the focus will be on the impact for German companies that export as well as businesses with US subsidiary companies.

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