France has published Law No. 2025-1316 of 26 December 2025 in the Official Gazette. The law authorizes the State to collect existing taxes and to borrow funds to ensure the continuation of government functions until the Finance Law for 2026 enters into force. The French parliament, till now, has failed to agree on and approve the Finance Law for 2026, and is expected to resume work on the law in January 2026.