AGEDEC, association genevoise pour la défense des contribuables

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

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

It is a non-political association.

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

Following numerous interventions at the level of legislative committees or through actions brought before the administrative courts, AGEDEC has achieved many results, including:

- Deductibility of building maintenance costs, notwithstanding the absence of rental value or yield;
- Obtaining a catalog of more than 170 deductible building maintenance expenses;
- Cancellation of the reduction in flat-rate professional expenses in the event of a contribution to pillar 3a or a buyback from one's pension fund;
- Carry-forward of a rental loss incurred in another canton as a reduction in taxable income in Geneva;
- Reintroduction in the LIPP of the 20% exemption on old LPP pensions;
- Reintroduction into the LIPP of the deduction for elderly persons granted to all pensioners and no longer only to pensioners receiving an AVS pension;
- Obtaining a decision from the Federal Court on the principle of the deductibility of AVS contributions for self-employed persons.
- Invalidating the practice of using the single person tax scale to calculate taxes on pension benefits for married couples.
- Confirmation that the LIPP does not comply with the LHID and recognition – direct application of the LHID – of the deductibility of deductions related to the acquisition of income and the maintenance of its sources.
- Obtaining the deductibility of legal fees incurred in divorce, separation, or marital protection proceedings.
- Obtaining confirmation of the deductibility of tax debts of any kind (ordinary and following a reminder – voluntary disclosure).

But AGEDEC also means:

• Listening to taxpayers through hotlines and a secretariat open Monday through Friday.
• Handling tax decisions deemed unfair or illegal.
• Defending taxpayers by filing "principle" legal actions, such as:
o full deductibility of LAMAL insurance costs at cantonal and federal level,
o Challenging the application of additional cent rates in the municipality of employment instead of the municipality of residence
o Challenging the indexation rate for rental value from 2013 onwards