Taxes 2021:Couple with Permis B and C!

Hi, me and my gf ( not married) we have a IB account together and we invest on ETF VT, we receive more than 2k on dividends per year. I have permis C and her Permis B, we live in Vaud canton.

We need to declare individually our Impôts Déclarations but how to do it? Splitting the amount of dividends received by half?

My gf needs to ask a normal declaration as someone with permis C?( she needs also deducted the Pilar 3a)

Thank you

Or according to the share of the money each owns, yes.

If she wants to make these deductions afaik yes she would need to file a regular tax form. Not sure if Vaud has/had a simplified declaration for people which are below the 120k income limit to the mandatory full declaration.