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I have found the solution: I just added a custom context view on the Mac and synced it with the iPad. Now, when I click on this custom view it shows me the full hierarchy "Mac : Online" like on the screenshot.

The iPhone version also has the option to sort the context view as "flagged and due date first". The only option to do the same on the iPad is with a custom context view but I would like to have the context menu on the left side that isn't possible with the custom context, or am I missing something?
Even when I use the custom view I don't get the exact same view like the iPhone version, as I can only either sort it as flagged or due. And the "Mac : Online" also comes before "Mac" on the iPhone whereas on the iPad and Mac it is the other way around.