NIS-2 Guide 2026

NIS-2 is mandatory. Here is how to implement the requirements in a verifiable way.

Germany's NIS-2 Implementation Act has been in force since December 6, 2025, and almost 30,000 companies and organizations are affected. The registration deadline expired long ago and the BSI is starting enforcement. Find out what applies now, what violations cost and how to build risk management, reporting processes and evidence in a structured way with our 7-step plan and the Aeneis ISMS app.

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What applies now and what violations cost

The preparation phase is over

Germany's NIS-2 Implementation and Cybersecurity Strengthening Act (NIS2UmsuCG) came into force on December 6, 2025. There is no transition period: the obligations apply to affected companies with immediate effect.

Promulgated on December 5, 2025, in force since December 6, 2025

The Act was published in the Federal Law Gazette on December 5, 2025 (BGBl. 2025 I No. 301) and has applied without a transition period since the following day. (Full text of the BSI Act, in German)

The Bundestag had passed the Act on November 13, 2025. The deadline for registering with the German Federal Office for Information Security (BSI) already expired on March 6, 2026 for organizations in scope at that time. At the end of September 2026, only around 20,000 of the almost 30,000 expected organizations had registered. The BSI has announced that it will take action against unregistered organizations in the fourth quarter of 2026, starting with formal hearings. Targeted audits with evidence requirements are to follow from 2027. A missed registration can be fined up to €500,000, missing risk management measures up to €7 million or €10 million. This applies all the more to operators of critical facilities (KRITIS): they are subject to the strictest obligations and must regularly prove their implementation to the BSI. Anyone who has not yet completed registration or the required measures should do so immediately and document it. (Source: BSI figures via ChannelPartner, October 2026)

Germany transposed the Directive around 14 months after the EU deadline (October 2024). That makes it all the more important to anchor risk management, reporting processes and management duties in a verifiable way now.

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Penalties:

  • For important entities: up to €7 million
  • With a total turnover above €500 million, important entities instead face an upper limit of 1.4% of annual worldwide turnover (Section 65 (7) BSIG).
  • For particularly important (essential) entities: up to €10 million, or up to 2% of annual worldwide turnover above €500 million total turnover (Section 65 (5) and (6) BSIG).

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Video (in German): the NIS-2 obligations and deadlines companies must meet now

In the video, a NIS-2 expert from our partner SHD answers the key questions: from scope and deadlines to the ten risk management measures and executive liability.

NIS-2 in 5 sentences for executive management

1) Since December 2025, far more companies in Germany have been subject to NIS-2 obligations than under the previous critical infrastructure (KRITIS) rules.

2) Affected organizations fall into three groups:

  1. Operators of critical facilities
  2. Particularly important (essential) entities
  3. Important entities

The Act, in force since December 6, 2025, has significantly widened the circle of affected organizations. Besides companies in energy, health, transport, digital infrastructure and manufacturing, federal administration bodies are explicitly in scope for the first time.

3) These groups must carry out risk management, report security incidents, register with the BSI and meet further requirements. The registration deadline for organizations already in scope expired on March 6, 2026; organizations that newly fall into scope have three months (BSI).

4) Particularly relevant for executive management: it must approve the measures, oversee their implementation and undergo regular training (Section 38 BSIG). Breaches of duty can lead to personal liability.

5) There is no transition period: the Act has applied since December 6, 2025. Anyone, including KRITIS operators, who has not yet completed registration or the required measures is already in breach of the law and must expect hearings, audit orders and fines (Federal Government, ChannelPartner).

Present the urgency of NIS-2 to management

Example company

  • Employees: 400
  • Annual turnover: €50 million
  • Classification: important entity

Basis for the fine

  • For important entities: fines of up to €7 million (Section 65 (5) No. 1 b) BSIG).
  • For important entities with a total turnover above €500 million: fines of up to 1.4% of total turnover instead (Section 65 (7) BSIG).

Calculating the fine in this example

  • Turnover = €50 million → below the €500 million threshold.
  • The fixed limit applies: fines of up to €7 million.

Putting the costs into perspective

  • Maximum fine for the company: €7 million
  • Cost of an ISMS in line with ISO 27001 (including rollout, training, software): approx. €100,000–150,000
  • Ratio: the fine is roughly 50 to 70 times more expensive than implementation.

Personal liability of management

  • Management must approve, implement and oversee NIS-2 measures (Section 38 BSIG).
  • Breaches of duty can lead to personal liability, up to recourse claims against private assets.
  • Without adequate D&O insurance, this means financial risk for individual managing directors.

Conclusion

As an “important entity”, a mid-sized company with 400 employees and €50 million turnover risks fines of up to €7 million for NIS-2 violations.
In addition, management faces personal liability if it fails to meet its legal obligations.
Introducing an ISMS costs only a fraction of that and protects against fines, reputational damage and management liability.

NIS-2 Infografik: Risiken
NIS-2 penalties are just the tip of the iceberg

Fines are just the tip of the iceberg

At first glance, NIS-2 fines look intimidating:

  • Up to €7 million for important entities, or up to 1.4% of total turnover above €500 million turnover
  • Up to €10 million for particularly important entities, or up to 2% of total turnover above €500 million turnover

But these fines are just the tip of the iceberg.

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Much bigger risks lurk below the surface:

  • Production downtime from cyberattacks → can cost millions
  • Loss of customer trust → hard to measure, but often existential
  • Reputational damage → bad press lingers for years
  • Management liability → personal responsibility of executives & board
  • Follow-up requirements & audits by the BSI → additional financial and organizational effort

Conclusion:

The fine itself is expensive, but the hidden follow-up costs are usually many times higher.
Implementing NIS-2 properly not only saves money, it also secures your company's future viability and reputation.

What is NIS-2 and why does it matter?

As digitalization and connectivity grow, so does the risk of cyberattacks. Since the start of Russia's war against Ukraine, the threat level has risen once again. Ransomware, DDoS attacks and supply chain attacks are increasing steadily.

The NIS-2 Directive (EU 2022/2555) aims to ensure a consistently high level of cybersecurity across the EU. Germany transposed it with the “NIS-2 Implementation and Cybersecurity Strengthening Act (NIS2UmsuCG)”, which came into force on December 6, 2025. The Federal Cabinet had adopted the government draft on July 30, 2025 (Federal Government).

The Act builds on the previous IT Security Act 2.0 and amends more than 26 existing laws (including the BSI Act, the Energy Industry Act, the Telecommunications Act and the Social Code). The BSI Act (BSIG) has been fundamentally restructured: well-known provisions such as “Section 8a BSIG” have been replaced by new ones, for example “Section 30 BSIG” on risk management measures.

Who is affected by NIS-2?

While only a few hundred critical infrastructure (KRITIS) operators were regulated before, the BSI now expects almost 30,000 affected organizations in Germany (BSI via ChannelPartner). Under the Act in force since December 6, 2025, federal administration bodies are also explicitly in scope, not only operators of critical infrastructure.

NIS-2 scope assessment

NIS-2 scope assessment
*Annex 1 | Annex 2, Source: BSI decision tree for the NIS-2 scope assessment

Notes on scope

  • Operators of critical facilities: sectors such as energy, health, transport, water, food, waste management, IT/telecommunications, space and finance. Thresholds remain as in the previous KRITIS system. Think of it like an onion: KRITIS operators sit at the core and need the highest protection, followed by particularly important and then important entities.
  • Sectors under Annex 1 and 2: Annex 1 covers highly critical sectors such as transport, finance, health or digital infrastructure. Annex 2 covers other critical sectors such as postal and courier services, waste management or manufacturing.
  • Size criteria: not every company in these sectors is affected. As a rule, NIS-2 applies from 50 employees or more than €10 million in annual turnover and balance sheet total. Companies in Annex 1 sectors count as particularly important from 250 employees or with more than €50 million turnover and more than €43 million balance sheet total.
Check now whether NIS-2 applies to you
The German Federal Office for Information Security (BSI) offers a free scope assessment.
- Short questions, easy to use
- Immediate initial assessment of whether your company falls under NIS-2
- Anonymous use, no data storage
- The result is for guidance only and not legally binding
Run the BSI NIS-2 scope check now

Which measures does NIS-2 require?

The requirements are set out in Section 30 BSIG. Ten key areas of measures are mandatory:

  1. Risk analysis & IT security concepts
  2. Incident management
  3. Business continuity & disaster recovery
  4. Supply chain security
  5. Secure acquisition, development & maintenance
  6. Assessing the effectiveness of security measures
  7. Cyber hygiene & training
  8. Cryptography & encryption
  9. Personnel security & access control
  10. Multi-factor authentication & secure communication

In addition:

Reporting obligations for significant security incidents (initial report within 24 h, notification within 72 h, final report no later than one month after that) (Section 32 BSIG).

Duties of executive management: it must approve the measures, oversee their implementation, take part in regular training and is liable for culpable breaches of duty (Section 38 BSIG).

How to implement the ten measures in practice

All ten measures serve the three protection goals of availability, integrity and confidentiality. Because the law describes them rather abstractly, we recommend starting with an information security management system (ISMS) based on ISO/IEC 27001 or BSI IT-Grundschutz. ISO 27001 contains 93 concrete controls that largely map to the NIS-2 measures, for example access restrictions or security zones in which a server room is better protected than an office.

At the beginning, concepts and evidence are the main focus. Over time, these concepts must then be turned into technical measures.

For emergencies, an ISMS alone is usually not enough, as it treats emergencies as just one of many topics. We additionally recommend a business continuity management system (BCMS), for example based on BSI Standard 200-4 or ISO 22301. It defines what to do when nothing works anymore and how to get your systems running again quickly.

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Implementing the state of the art

“State of the art” means applying established frameworks such as ISO/IEC 27001, NIST or BSI IT-Grundschutz. Which measures are required depends on your risk situation.

Example: in one company an authorization concept may be sufficient, in another database encryption is state of the art.

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Key questions about NIS-2

Which parts of the company does NIS-2 apply to?
To the entire company, not just to individual departments.

Does implementation have to be proven?

  • Operators of critical facilities: proof every 3 years (previously every 2 years). From 2027, the BSI also intends to order targeted audits. Anyone with remaining gaps should close them now.
  • Particularly important entities: no general obligation, but the BSI can request evidence.
  • Important entities: evidence or audits only in individual cases.

By when must all measures be implemented?

There is no fixed deadline for full implementation; the obligations have applied since the Act came into force. Comprehensive evidence will be due after around three years, but the BSI has already announced targeted audits from 2027. By then you should not only have started but be able to show visible progress. Experience, for example from the KRITIS environment, shows that implementation alongside day-to-day business takes months to a year. And because around 30,000 companies are looking for support at the same time, those who start early have more options. The first step is a scope check or a maturity assessment.

Does NIS-2 also apply to public authorities and municipalities?

It depends on the level. As a federal law, the NIS2UmsuCG covers federal administration bodies. Whether state authorities and municipalities must meet NIS-2 obligations is up to the federal states; some, such as Saxony, already have their own information security laws. Many state bodies and municipalities are also already required to implement BSI IT-Grundschutz.

Does the German law differ from the EU Directive?

Hardly. The NIS2UmsuCG follows the EU Directive very closely and does not make it stricter. Differences are mainly in wording and in how the sectors are named.

From what company size does NIS-2 apply?

As a rule, from 50 employees or more than €10 million in annual turnover and balance sheet total, provided the company operates in one of the sectors listed in Annex 1 or 2 of the BSIG. For certain providers, such as qualified trust services, TLD registries and DNS service providers, NIS-2 applies regardless of size. The best way to clarify your status is the BSI scope check.

We missed the BSI registration. What now?

Register immediately, the deadline already expired on March 6, 2026. Registration takes two steps: first set up “Mein Unternehmenskonto”, which requires an ELSTER organization certificate sent by post that can take a few days. Then register in the BSI portal, which has been available since January 6, 2026. Since the fourth quarter of 2026, the BSI has been taking action against unregistered organizations, starting with formal hearings; a missed registration can be fined up to €500,000. Registering on your own initiative usually works in your favor compared to waiting for a hearing. (BSI: information for NIS-2-regulated companies, in German)

What has to happen after a security incident?

Significant security incidents must be reported to the BSI in stages: an initial report within 24 hours, a notification within 72 hours and a final report no later than one month after that (Section 32 BSIG). The reporting obligation also applies if registration is still outstanding.

Is executive management personally liable?

It can be: executives are liable for damage caused culpably. To avoid this, executive management must approve the ten risk management measures under Section 38 BSIG, oversee their implementation and take part in regular training. A practical rule of thumb is at least a half-day training every three years on NIS-2, risk management and the impact of information security risks. Operational implementation can be delegated, responsibility cannot. Insurance against this risk exists, but insurers usually require the same measures as NIS-2 and, in case of doubt, only pay if they were implemented.

Does NIS-2 also affect our suppliers and service providers?

Indirectly, yes. Supply chain security is one of the mandatory measures under Section 30 BSIG. Affected companies must assess risks at suppliers and service providers and therefore often pass security requirements on contractually, including to companies that are not themselves subject to NIS-2.

Is ISO 27001 certification enough?

With an ISMS based on ISO 27001, especially a certified one, you are in a very good position: almost all NIS-2 measures are already covered. Still, check the delta between ISO 27001 and NIS-2; the missing points are usually manageable. Pay particular attention to scope: many ISMS cover only part of the company, whereas NIS-2 looks at the entire company. Registration and reporting obligations apply in any case.

How does Aeneis help with implementation?

In the Aeneis ISMS app, you map risks, measures, security incidents and responsibilities centrally and link them to your business processes. Reports and analyses give you the evidence you need for executive management, audits and the BSI at any time.

NIS-2 guide

Your 7-step plan for secure NIS-2 implementation, this is how Aeneis supports you.

Informationen absichern

Your guide to stronger cybersecurity

Do you already meet the NIS-2 obligations fully and verifiably?
We show you how to implement, document and evidence the requirements to the BSI in a structured way with the Aeneis BPM & GRC software, saving a lot of time and effort.

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The NIS-2 Directive is the updated version of the first NIS Directive and
aims to achieve a higher level of cybersecurity and resilience across the EU. To implement the obligations and be able to prove them at any time, companies should keep a few key points in mind. This guide shows you which steps to take and how you and your employees can implement NIS-2 securely in the ISMS app of the Aeneis BPM & GRC software.

NIS 2 Implementieren - Schritt 1: Anforderungen verstehen

1. Understanding the requirements

Getting informed about the Directive

Understand the specific requirements introduced by NIS-2, including the expanded scope and the new security and reporting obligations.

Clarify scope and register

Check whether your organization qualifies as a particularly important or important entity. The registration deadline in the BSI portal expired in March 2026: complete a missing registration immediately.

Manuals and organization in Aeneis

In the ISMS app of the Aeneis BPM & GRC software, you can integrate entire manuals and make them available company-wide. You can also map your information security organization graphically and assign responsibilities clearly.

Your employees know exactly what their responsibilities and tasks are and can look up important standards, policies and requirements. Everything in one place, on one platform.

2. Risk management

Carrying out risk assessments

Assess network and information systems risks and identify where vulnerabilities could exist.

Development of a risk management plan

Create plans to minimize these risks, including implementing appropriate security measures.

Managing risks in 3 steps in Aeneis

Aeneis provides you with a risk management process to identify and correctly manage risks that may arise in the context of your cyber and information security. You can implement this process in three simple steps, from risk identification to risk analysis and risk treatment.

There, you can identify which risks may arise directly in your business processes, assess their criticality and develop a plan for treatment with appropriate measures.

NIS 2 Implementieren - Schritt 2: Risiken managen
NIS 2 Implementieren - Schritt 3: Sicherheitsmaßnahmen implementieren

3. Implementing security measures

Implement both technical and organizational measures to increase the security of your systems. This can include encryption, access controls, regular security audits, and more.

Lasting development

Security measures should be continuously assessed and adapted to new threats.

Measure management in Aeneis

To maintain information security in your company, you can access a generic pool of measures in the GRC software Aeneis. This helps you to quickly start implementing security measures. When creating your own measures, you can access the pool of measures and directly assign the measure to employees for implementation. You can overview all measures in reports and thus adapt them continuously and quickly to changes.

4. Reporting and incident management

Setting up reporting channels

Set up processes to report significant security incidents to the BSI on time: initial report within 24 hours, notification within 72 hours, final report no later than one month after that.

Incident response planning

Make sure plans for managing security incidents are in place, including recovery plans.

Security incidents

Use the Aeneis ISMS software to document and manage your security incidents. In a dedicated area, you can record incidents in detail as required. The recorded incidents also reveal relevant training topics and help you refine your risks and measures.

NIS 2 Implementieren - Schritt 4: Vorfälle managen
NIS 2 Implementieren - Schritt 5: Informationen dokumentieren und kommunizieren

5. Cooperation and information sharing

Cooperating at national level

Work with the BSI as the competent supervisory authority and with other relevant bodies.

Promoting information sharing

Share information and best practices with other affected organizations within the EU.

Print reports in Aeneis

Send your documented incidents, risks and measures to organizations and authorities. In the Aeneis BPM & GRC software, you can not only store content centrally but also generate print reports with just a few clicks. Export tables to Excel and save documents as PDF. This makes it easier to share information with relevant bodies and to provide evidence in audits.

6. Compliance and monitoring

Regular reviews

Review regularly whether your measures are effective and report to executive management, which is responsible for implementation and oversight under Section 38 BSIG.

External audits and certifications

Use external audits to verify compliance and build trust with stakeholders.

Reports and analyses

Reports and analyses that present your security risks and measures in charts and tables let you check the state of your information security at any time. In the ISMS software, you document NIS-2 requirements verifiably and can prove them easily in audits. This increases security within your company and builds trust with customers and partners.

NIS 2 Implementieren - Schritt 6: Compliance managen
NIS 2 Implementieren - Schritt 7: Bewusstsein bilden

7. Training and awareness

Employee training

Train your employees regularly on cybersecurity and the NIS-2 requirements. Don't forget executive management: under Section 38 BSIG, it is itself obliged to undergo regular training, as a rule of thumb at least a half-day session every three years.

Awareness campaigns

Run internal campaigns to raise awareness of cybersecurity and its importance.

Training needs and information

In the Aeneis BPM & GRC software, you can document security incidents and derive directly where internal training is needed. You can also raise cybersecurity awareness among your employees by providing information centrally in Aeneis and involving them in implementing measures.

Get the complete 7-step guide as a PDF:

Download PDF here

NIS-2 in Europe: what international companies need to know

The NIS-2 Directive is EU-wide legislation that every Member State must transpose into national law. The aim is a consistently high level of cybersecurity across Europe.

The current situation in Europe

  • Since October 2024 all EU Member States have been required to transpose NIS-2 into national law.
  • As of May 2026, 23 of 27 Member States have transposed NIS-2, including Germany. Some countries are still lagging behind.

Examples of countries where NIS-2 already applies:

Germany, Belgium, Denmark, Finland, Italy, Croatia, Latvia, Lithuania, Luxembourg, Malta, Romania, Slovakia, Slovenia, Hungary and Liechtenstein (as an EEA state).

Countries still implementing:

Some Member States have not yet passed their laws or are still working on supplementary regulations. Check the current status for every country you operate in.

The European Cyber Security Organisation (ECSO) maintains an up-to-date NIS2 Transposition Tracker.

What this means for you:

If you operate in several European countries, you need to keep an eye on NIS-2 not only in Germany but in every country where you have branches or business activities. Each country implements the Directive with its own laws and deadlines.

Conclusion:

NIS-2 is a European issue. Internationally active companies should closely track the implementation status in each country and integrate the requirements into their own processes early on.

“We design our process management from functional documentation to an instrument for overall process control. In doing so, we transform our document management system into a lively, always up-to-date process management system and implement the regulatory requirements in Aeneis in a legally secure and digital manner. A core element of this is, for example, the connection of the policy structure with a customer and value-added oriented process structure. ”

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“It is particularly valuable for us that Aeneis optimally supports TRILUX's Simplify philosophy: Our employees have easy access to all relevant processes, which results in significantly improved collaboration.
In addition, we can effectively map all touchpoints with our customers and their dependencies in order to align our processes even better with customer needs. ”

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“Before implementing Aeneis, there was no uniform process model in our company. Our goal was to create a central port for all business areas and management systems, supported by a uniform process model. By using Aeneis as BPM and GRC software, we can digitize our processes in a validated environment and integrate them into a central platform. This enables us to consolidate our global business processes and management systems and laid the foundation for merging the process-supporting application structure. ”

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In the past, data maintenance was cumbersome and paper-based. With Aeneis, we have significantly reduced effort, simplified complexity and can now fully concentrate on our actual profession again. Aeneis combines all the important functions we need: process descriptions, risk management, audits, error reporting systems, and much more. The big advantage is that we can adapt it exactly to our structures and needs, which is often not possible with other solutions.

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“Until 12 years ago, we had not documented any processes, just a few work instructions and a few organizational guidelines. Then we got to know Aeneis through an external consultant. With Aeneis as BPM software, we have now mapped our key business processes and organizational structure and integrated everything into a central quality management system down to employee level. This is fully accessible to all our employees and integrated into our existing intranet. The GoToMarket process, which is very important to us, forms the core of documenting our process organization and the organizational chart, which is very conveniently structured in Aeneis, provides guidance about our organizational structure. ”

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Leading experts from the industry — including in-house consulting managers, quality management representatives, process managers, organizational development managers and risk management experts — presented their valuable experiences and successes with Aeneis at the BPM|Symposium. They shared exciting insights into integrated management systems, process-oriented organizations in critical infrastructures, and interesting best practices. In this video, you can see brief statements about their experiences with Aeneis in everyday business. Have fun watching!

#be part of the process

“We didn't have any process documentation before, just a few instructions and forms. But then, as part of further training, we got to know another company that had already successfully used the system. With Aeneis as BPM and GRC software, we have now documented our processes and integrated them together with our documents, instructions and forms into a central management system. This led to improved knowledge of processes and cooperation and thus to fewer frictional losses and extra work. ”

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“In the Infraserv Höchst Group, I worked for over 15 years as a responsible coordinator for process management and as a management representative responsible for the PRISMA integrated management system (software Aeneis) and the associated certifications. Aeneis has given us the flexibility to successfully implement the many requirements with an integrated management system and to be 'compliant'. The modules offered or our own customizing provided us with very good support.”

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Bernd Hientzsch von Infraserv Höchst

“Since 1990, SHD has developed into one of the market-leading companies in the areas of IT infrastructure and process digitization.
Among other things, we recommend ISMS @Aeneis to our customers so that they can master ISO 27001 and NIS2, take their risk management to a new level and to protect them in emergencies (business continuity management). The innovative power is unwavering, so with Aeneis we are looking forward to implementing our clients' great ideas.”

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“As an official service partner of intellior, we offer you a first-class solution for GoBD-compliant process documentation with GoBD@aeneis. This platform not only serves as a basis for tax compliance, but also enables precise monitoring and management of tax risks. By comprehensively documenting IT systems and interfaces, Aeneis maximizes application acceptance and effectively supports you in optimizing your tax processes and preparing for tax audits — everything is fully integrated and automated. With Aeneis, you can rely on efficiency, compliance and future security for your business processes. ”

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