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Additional preparatory year and fee increases

Children with an immigrant background will be given the option of a second year of supplementary instruction preparing for basic education to support language learning, but preparatory education will be restricted to those born abroad. At the same time, maximum fees for morning and afternoon activities for school children will be increased and linked to an index.

✕Antti Kaikkonen: No

Duty to report threats of violence

Health and social services personnel must notify the police, notwithstanding confidentiality provisions, if someone is in danger of being subjected to serious violence. In addition, an employer may file a criminal complaint regarding violence or threats made against an employee in work duties at the employee's request.

✕Antti Kaikkonen: No

Cutting sickness and rehabilitation allowances

Sickness allowances and rehabilitation allowances will be cut for those earning more than 27,633 euros a year, and health insurance contribution liabilities will be transferred from the central government to employers and insured persons. The changes will strengthen central and local government finances, and they will apply from 1 January 2025.

✓Antti Kaikkonen: Yes

Lowering the reduced VAT rate

The value added tax (VAT) on food, restaurant services, medicines, public transport, and cultural and sports services will decrease from 14 per cent to 13.5 per cent at the start of 2026. The tax cut may slightly reduce consumer prices for these goods and services.

·Antti Kaikkonen: Absent

Digitalising estate administration

Managing the affairs of a deceased loved one would be made easier by bringing estate inventories and inheritance taxation into an electronic service. At the same time, the deadline for completing an estate inventory would be extended from three to six months.

Antti Kaikkonen: No vote recorded

Expanding interest deductions for critical infrastructure

Companies carrying out projects critical to security of supply will be able to deduct their loan interest expenses more broadly in taxation. The change applies to operators maintaining infrastructure vital to society, such as major energy companies.

Antti Kaikkonen: No vote recorded

Vuoden 2026 kolmanneksi lisätalousarvioksi

Antti Kaikkonen: No vote recorded

Removing reporting obligations for public manufacturers

The annual financial reporting obligation of large public manufacturing undertakings to the European Commission will be abolished. The amendment will reduce administrative work for businesses and public authorities.

Antti Kaikkonen: No vote recorded

Raising tobacco duty

Taxation of traditional tobacco products, such as cigarettes, rolling tobacco and cigars, will be tightened from the beginning of 2027. The increase aims to increase state revenue and reduce smoking by raising product prices.

Antti Kaikkonen: No vote recorded

Abolishing daycare-specific equality plans

Daycare centres and other early childhood education and care units will no longer be required to draw up their own separate equality plans. A municipality or private early childhood education and care provider will be able to draw up a single joint plan for all its units.

✓Antti Kaikkonen: Yes

Protected periods for work-based residence permits

People living in Finland on a work-based residence permit will have a protected period of three or six months to find a new job if they become unemployed, before the permit can be cancelled. In addition, employers will be obliged to notify the authorities of the termination of employment, and workers will also be permitted to work in labour shortage sectors.

✕Antti Kaikkonen: No

Stricter and longer animal keeping bans

Bans on keeping animals imposed for animal welfare offences will be lengthened and their imposition will become the general rule also for basic offences. Violating a ban on keeping animals may result in imprisonment.

Antti Kaikkonen: No vote recorded

Expanding small alcohol producers' retail sales

Small producers of alcohol will be permitted to sell all of their own products, such as spirits and grape wines, directly from the production site to customers for takeaway. The previous separate rules for farm wine and craft beer will be abolished and replaced with a single common rule.

Antti Kaikkonen: No vote recorded

Raising tuition fees for non-EU students

Tuition fees for higher education students from outside the EU and EEA will have to cover the actual costs of education, and an application fee of 100 euros will be introduced for them. In addition, avoiding tuition fees by changing residence permit grounds will be prevented, and protection for students participating in commissioned education will be improved.

·Antti Kaikkonen: Absent

Streamlining mineral exploration in mining areas

Companies operating in former mining areas will be able to obtain an exploration permit more smoothly to continue surveys without a waiting period of several years. At the same time, landowners will be ensured appropriate compensation for their survey areas.

Antti Kaikkonen: No vote recorded

Expanding local bargaining

Opportunities for local bargaining will be expanded so that companies that do not belong to employer associations can also make use of the flexibility provisions in generally applicable collective agreements. If there is no shop steward at the workplace, a local agreement can be concluded with an elected representative chosen by the employees.

✓Antti Kaikkonen: Yes

Reforming central government regional administration

Central government regional administration will be reformed by merging the Regional State Administrative Agencies, Valvira (the National Supervisory Authority for Welfare and Health) and parts of the ELY Centres (Centres for Economic Development, Transport and the Environment) into a new nationwide Licensing and Supervisory Agency. At the same time, the current ELY Centres will be replaced by new vitality centres from 1 January 2026.

✕Antti Kaikkonen: No

Retaining the 14-day care guarantee

The maximum waiting time for access to non-urgent primary healthcare medical treatment will be kept at 14 days. The previously planned seven-day care guarantee will be abandoned due to healthcare staff shortages.

✓Antti Kaikkonen: Yes

Ending national pension payments abroad

In the future, the national pension will no longer be paid to people living abroad. Only persons residing in Finland will receive the pension going forward.

·Antti Kaikkonen: Absent