USA tax reform: Overview of main tax provisions and specific aspects


last updated on February 8, 2018



2017 Tax Cuts and Jobs Act is final!

On December 22, 2017, President Trump signed into law the 2017 Tax Cuts and Jobs Act. This is the most consequential tax change in over 30 years. Below please find a very general overview of the main tax provisions of the law. We have divided the chart into business, international, and individual tax provisions. The wide range of changes are in many cases effective immediately and will require taxpayers to act quickly and to evaluate many aspects of their business and structure going forward.


Rödl & Partner is continually analyzing the full impact of these provisions.


Further details regarding specific aspects of the law can be found here:


Web series: overview of the impact of the 2017 Tax Cuts and Jobs Act

On December 22, 2017, the U.S. passed the Tax Cuts and Jobs Act which is the most significant tax legislation to be passed in over 30 years. Over the course of the 11 part web series, we will discuss the various aspects of tax reform and its impact on the German Mittelstand. View all videos »

Watch video on YouTube



Contact Person Picture

S. A. de Kock

Managing Partner USA

+1 404 5252 600

Send inquiry

 How we can help

Deutschland Weltweit Search Menu