using System.Data.Entity.Core.Metadata.Edm;

public class SoftDeleteAttribute : Attribute
    {
        public string ColumnName { get; set; }
        public SoftDeleteAttribute(string column)
        {
            ColumnName = column;
        }
        public static string GetSoftDeleteColumnName(EdmType type)
        {
            MetadataProperty column = type.MetadataProperties.Where(x => x.Name.EndsWith("customannotation:SoftDeleteColumnName")).SingleOrDefault();
            return column == null ? null : (string)column.Value;
        }
    }

    [SoftDelete("IsDeleted")]
    public class TblUser 
    {        
        [Key]
        public int TblUserID { get; set; }

        [MaxLength(30)]
        public string Name { get; set; }

        public bool IsDeleted { get; set; }
    }

 protected override void OnModelCreating(DbModelBuilder modelBuilder)
        {
            var Conv = new AttributeToTableAnnotationConvention<SoftDeleteAttribute, string>(
                "SoftDeleteColumnName",
                (type, attribute) => attribute.Single().ColumnName);
            modelBuilder.Conventions.Add(Conv);

        }

 <EntityType Name="TblUser" customannotation:SoftDeleteColumnName="IsDeleted">

public class SoftDeleteInterceptor : IDbCommandTreeInterceptor
    {
        public void TreeCreated(DbCommandTreeInterceptionContext interceptionContext)
        {
            if (interceptionContext.OriginalResult.DataSpace == System.Data.Entity.Core.Metadata.Edm.DataSpace.SSpace)
            {
                var QueryCommand = interceptionContext.Result as DbQueryCommandTree;
                if (QueryCommand != null)
                {
                    var newQuery = QueryCommand.Query.Accept(new SoftDeleteQueryVisitor());
                    interceptionContext.Result = new DbQueryCommandTree(QueryCommand.MetadataWorkspace, QueryCommand.DataSpace, newQuery);
                }
            }
       }
}

  public class SoftDeleteQueryVisitor : DefaultExpressionVisitor
    {
        public override DbExpression Visit(DbScanExpression expression)
        {
            var column = SoftDeleteAttribute.GetSoftDeleteColumnName(expression.Target.ElementType);
            if (column!=null)
            {
                var Binding = DbExpressionBuilder.Bind(expression);
                return DbExpressionBuilder.Filter(Binding, DbExpressionBuilder.NotEqual(DbExpressionBuilder.Property(DbExpressionBuilder.Variable(Binding.VariableType, Binding.VariableName), column), DbExpression.FromBoolean(true)));
            }
            else
            {
                return base.Visit(expression);
            }
        }
    }

 public class DbContextConfig : DbConfiguration
    {
        public DbContextConfig()
        {
             AddInterceptor(new SoftDeleteInterceptor());
        }
    }