In brief: If you marry or enter into a PACS in the same year as the death of your spouse or partner and you are subject to joint taxation with your new spouse or partner, the second joint taxation includes your new spouse's or partner's income for the entire year of the marriage or PACS, as well as your income for the period following the death.
Income of your new spouse or partner
The second joint taxation includes all income your new spouse or partner received during the entire year of the marriage or the conclusion of the PACS.
Income of the surviving spouse or partner
It also includes the income you received between the date of death and December 31 of the same year.