Richterhammer

Key Legal Changes 2026 in Overview

What businesses can expect: Key legal changes in overview

The new year begins with numerous legal changes that could be crucial for small and medium-sized enterprises. Some bring relief and open up opportunities, whereas others introduce additional obligations and increased bureaucracy. We highlight what businesses need to prepare for.

Facilitations for the Carbon Border Adjustment Mechanism (CBAM)

New CBAM rules since 1 January 2026: higher thresholds, extended deadlines, less bureaucracy

NIS-2: Increased Responsibility for Cybersecurity from 2026

New obligations, tight reporting deadlines, and extensive security concepts for numerous sectors

Data Act: Next level as of 12 September 2026

"Access by design" becomes mandatory – users gain immediate access to device data

Amendments to the Pay Transparency Act

New obligations also for smaller businesses

More Promoting Innovation

Higher assessment base, overhead flat rate, and improved conditions for individual enterprises.

Stricter rules against greenwashing

Environmental claims subject to verification

Changes to the German Supply Chain Act

Reporting obligations removed, due diligence remains – EU rules to follow by 2028

Greater Responsibility for Packaging

Registration obligations, digital labeling, and higher recycling quotas for almost all packaging companies

Product liability extended

No liability ceilings, new disclosure duties, and extended product definition

Right to Repair: Repair Instead of Disposing

Manufacturers will be obliged to repair and provide spare parts more comprehensively

Weitere Neuerungen für Unternehmen

From AI regulations to commuter allowances: What changes in 2026 for businesses

Relevant in topic:: Serviceportal
Key areas:: Gesetzliche Neuregelungen