Ten legal trends for exporters are the most important current developments for Dutch companies operating internationally in 2026. At Musch Legal, we observe profound changes: the EU AI Act entering into force, CSDDD due diligence, CBAM carbon adjustment, the renewed Product Liability Directive, US tariff wars, geopolitical decoupling, ESG reporting under CSRD, and NIS2 cyber regulations. A good legal strategy integrates these trends into business planning.
What is happening legally? (Which trends affect exporters?)
Our top 10 trends for 2026: (1) EU AI Act high-risk obligations from August 2026, (2) CSDDD due diligence first implementation 2027, (3) CBAM carbon border mechanism transition ended 31 December 2025, (4) new Product Liability Directive 2024/2853 transposition by December 2026, (5) NIS2 cybersecurity implementation, (6) Russia-Iran sanctions expansions, (7) US-EU tariff wars under Trump 2.0, (8) FDI screening intensification, (9) CSRD ESG reporting for large enterprises, (10) AI Liability Directive expected, renewed GPSR in effect as of December 2024.
What steps are you taking? (How do you integrate trends into business?)
Step 1: assess each trend against your business model. Step 2: prioritize impact (revenue share, region, sector). Step 3: build a compliance roadmap per trend. Step 4: train the team on new obligations. Step 5: engage specialist lawyers for implementation. Step 6: monitor regulatory developments via the European Commission, OFAC, and NL Toezicht. Step 7: communicate with customers and supply chain partners about compliance. Step 8: Integrate trends into commercial strategy (new markets, product opportunities, risk-shifting).
For 2026-2027: AI Act high-risk obligations (August 2026), CBAM definitive period (since January 2026), CSDDD first implementation 2027.
Trend
Regulation/Directive
Effective date
EU AI Act high-risk
Regulation 2024/1689
August 2, 2026
CSDDD
Directive 2024/1760
From 26 July 2027
CBAM definitive
Regulation 2023/956
1 January 2026
New PLD
Directive 2024/2853
Transposition until 9 Dec 2026
NIS2 cyber
Directive 2022/2555
Transposition deadline 17 October 2024
CSRD ESG-reporting
Directive 2022/2464
Phased 2025-2028
GPSR
Regulation 2023/988
13 December 2024
Trend
Regulation/Directive
Date of entry into force
EU AI Act high-risk
Regulation 2024/1689
2 August 2026
CSDDD
Directive 2024/1760
From 26 July 2027
CBAM definitive
Regulation 2023/956
1 January 2026
New PLD
Directive 2024/2853
Transposition until 9 Dec 2026
NIS2 cyber
Directive 2022/2555
Transposition deadline 17 October 2024
CSRD ESG-reporting
Directive 2022/2464
Phased 2025-2028
GPSR
Regulation 2023/988
13 December 2024
What risks and costs do you face? (What threatens you in the event of non-compliance?)
EU AI Act: fines up to 35 million euros or 7% of global turnover. CSDDD: civil liability for damages, sanctions per Member State. CBAM: as of January 1, 2026, financial obligation for importers of high-carbon goods. NIS2: fines up to 10 million euros or 2% of turnover. CSRD: public declarations required, assurance — non-compliance, reputational damage and investor issues. Sanctions: up to statutory maximums per country (NL 870,000 euros or benefit). Cumulative impact: medium-sized exporter 100,000-1,000,000 euros per year compliance investment.
How did a client handle this? (Practical example from our practice)
Musch Legal coordinated a comprehensive 2026 compliance roadmap for a Dutch food exporter (75 million euro turnover). We assessed 10 trends against the business: high-priority CSRD reporting (mandatory from 2025), CBAM for importing nitrogen (mandatory definitive period January 1, 2026), CSDDD supply chain due diligence (from 2029, but start preparation now), sanctions screening (Russia exposure). We implemented: ESG team for CSRD, customs procedures for CBAM (purchasing CBAM certificates, embedded emission monitoring), supply chain due diligence system for CSDDD, and a sanctions screening tool. Investment: 350,000 euros/year; damage prevented estimated at 2-5 million euros plus reputation. The client is now compliance-ready and can use this as a competitive advantage.
What is your first action? (How do you start your 2026 strategy?)
Conduct a compliance assessment: which new regulations affect your business in 2026-2028? Prioritize by impact and timeline. Plan budget and team for compliance investment. Integrate into the annual strategy. Train the team on new obligations. Engage specialist lawyers for implementation by topic. Monitor regulatory developments via specialized news sources (Politico EU, EUR-Lex). Build a competitive advantage: early compliance can be a differentiator for customers and investors. Engage Musch Legal for your 2026 legal strategy.