AGEDEC, association genevoise pour la défense des contribuables

AGEDEC is an association that was created in 2005 to defend taxpayers, i.e. all taxpayers, regardless of their income, wealth and/or political color.

In fact, AGEDEC was created to provide answers to Geneva taxpayers on the one hand, and to defend their interests on the other.

It is an apolitical association.

Since its creation, it has helped to correct illegal provisions, prevent the adoption of new legislative provisions penalizing taxpayers, and even influence legislative changes to correct provisions that seemed unfair to taxpayers.

Following multiple interventions at the level of legislative commissions or through actions filed by before the administrative courts, AGEDEC has obtained numerous results, including:

- Deductibility of building maintenance expenses, notwithstanding the absence of rental value or yield;
- Obtaining a catalog of more than 170 deductions for deductible building maintenance expenses;
- Cancellation of the reduction in lump-sum professional expenses in the event of payment of a Pillar 3a contribution or a pension fund purchase;
- Carryover of a rental loss incurred in another canton as a reduction in taxable income in Geneva;
- Reintroduction in the LIPP of the 20% exemption for former LPP pensions;
- Reintroduction in the LIPP of the deduction for the elderly attributed to all pensioners and no longer only to pensioners with an AVS pension;
- Obtaining a decision from the Federal Tribunal concerning the principle of the deductibility of AVS contributions for the self-employed.
- Invalidation of the practice of using the single tax scale for calculating taxes on pension benefits for married couples.
- Confirmation that the LIPP does not comply with the LHID and obtaining recognition - direct application of the LHID - of the deductibility of deductions linked to the acquisition of income and the maintenance of its sources.
- Obtaining the deductibility of legal fees incurred in divorce, separation or marital union protection proceedings.
- Obtaining confirmation of the deductibility of tax debts whatever they may be (ordinary and following a reminder - spontaneous declaration)

But AGEDEC is also:

- listening to taxpayers through telephone hotlines, a secretariat open Monday to Friday
- handling tax decisions deemed unfair or illegal.
- defending taxpayers by filing "principled" legal actions, such as:
o deductibility in full of LAMAL insurance costs at cantonal and federal level,
o contesting the application of the additional centimes rates of the commune of work instead of that of the commune of domicile
o contesting the rental value indexation quota from 2013