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Taxation
What happens if a tax deadline falls on a weekend or holiday?
Publié le 15 juin 2026 - Entreprendre Service Public / (Prime Minister)
Some tax deadlines may fall during the weekend or on a public holiday. What happens in this case? Undertake Public Service explains.
Payments or levies of taxes, duties, taxes or royalties have a due date. This is the deadline by which a payment or a direct debit must be made. This date can fall on a Saturday, Sunday or public holiday.
THEarticle 199-0 of the French general tax code indicates that, when this occurs, the date of payment or withdrawal is carried over to first business day following the due date.
Example :
If the payment deadline falls on a Saturday, payment can be made until the following Monday.
If a direct debit is to be taken before a Wednesday, but it is a statutory holiday, then the deadline will be extended to Thursday.