註釋 In general expenses embody a tax reduction potential, which utilization might be restricted by the interest limitation rule as well as the minimum taxation rule. Therefore, both rules are normally disadvantageous for taxpayers. However - under certain prerequisites - it is possible, that the interest limitation rule constrains the minimum taxation rule in a way, that overall a positive and for that reason paradox effect results for taxpayers. The present article analysis this unexpected effect using Brownian Motion processes and a Monte Carlo Simulation. This approach particularly accounts for the uncertainty concerning future developments. Further-more the impacts of other parameters relevant to the paradox effect are examined and crucial implications are subsequently deduced. The obtained results show the ambivalent nature of risk, as it is at the same time a precondition and hurdle of the paradox effect resulting from the interest limitation rule. In addition it is surprisingly shown, that the paradox effect of the German interest limitation rule can urge the German excess limitation carry forward to loose its crunch softening nature and due to this turn to a disadvantage for businesses. 