Facts
A., domiciled in the canton of Geneva, separated from her husband, with whom she had three children, in August 2014. By judgment rendered on February 9, 2016, confirmed by a ruling of July 13, 2016, the Geneva Court of First Instance ordered A.'s husband to pay her a monthly maintenance allowance of 20,000 francs as of January 1, 2016.
In August 2018, A. filed her tax return for the year 2017 with the Cantonal Tax Administration, indicating that she had received maintenance contributions amounting to 223,736 francs and claiming a deduction of 320,908 francs as income-earning expenses for her lawyer's fees related to the obtainment of these contributions. The Cantonal Administration refused this deduction.
By judgment of May 23, 2021, the Court of Justice allowed a partial deduction of 27,443.18 francs for lawyer's fees. The Federal Tax Administration then filed a public law appeal with the Federal Tribunal, concluding that all deductibility of lawyer's fees should be refused.
Considerations
The Federal Tribunal upheld the appeal. It considered that, according to the restrictive case law, the lawyer's fees incurred to obtain maintenance contributions cannot be deducted as income-earning expenses under Article 25 of the Federal Act on Direct Federal Tax (LIFD).
Indeed, in the context of matrimonial law proceedings, it is not possible to establish a direct and close connection between the lawyer's fees and the realization of the…