Dependent tax question


I am filling the tax declaration and I have one important question. I came to Vaud in january 2022 with my girlfriend. I work and she just started an activity as independent.

When we arrived, we declared that she was “à ma charge” (dependent of my salary). We did this to simplify the procedure to get the B permit for both as we are not married. As she is starting her activity, she got a total revenue this year of 3K, so I pay so far for her health insurance and so on.

My question is, in the tax declatation can I declare her as “dependent” and get deductions or this is exclusively for dependents you help that have an handicap,…?

As I understand you can’t declare yout wife as dependent but as my girlfriend we are not legally bound. We live togetger though.

This change completely the tax declaration so it is important to be sure I am doing things right =)


Not sure if this is what you’re thinking about, but if your girlfriend is physically able to work you cannot add her as “Autre personne incapable de subvenir seule à ses besoins, à la charge du contribuable”.
For detailed conditions for these deductions see page 6 of the general instructions for Vaud (in french):

Thanks, i wasnt sure if I had to fullfil the three conditions listed or just one. It’s pretty clear how it is written there.