16. März 2017 Interest paid by foreign partner deductible also in case of ... In a decision published in March 2017 the Supreme Tax Court held that - in the case of a two-tier partnership structure – the interest expense of the Dutch partner holding only an indirect share in a German limited partnership is nevertheless tax deductible when computing his limited German tax liability resulting from his investment in the German partnership. Kategorien: Supreme Tax Court casesSchlagwörter: limited partnership, Two-Tier Partnershi ...