Important legal changes for tech entrepreneurs in 2026

Technology companies will face major regulatory changes in 2026. FHI has compiled a list of frequently asked questions from its members.

Will my company face stricter cybersecurity regulations in 2026?

Yes, entrepreneurs must take into account three new laws. The Cybersecurity Act This is the Dutch implementation of the European NIS2 Directive. This law applies not only to vital organizations but also to their suppliers. Organizations subject to NIS2 must comply with, among other things, stricter rules regarding information security and a mandatory incident reporting requirement.

In addition to the Cybersecurity Act, the Cyber Resilience Act (CRA) will be phased in in the Netherlands from January 1, 2026. This European regulation sets resilience requirements for digital products, such as security-by-design, CE marking of digital products and maintenance obligations.

Finally, companies that develop, apply or integrate AI must comply with the EU AI Act. This regulation establishes rules for the development and use of artificial intelligence systems within the EU, including those related to cybersecurity and transparency. The AI Act also applies to non-European suppliers that supply products or product components to EU companies.

What will change in digital interactions with the government?

The Electronic Administrative Transactions Modernisation Act (Wmebv) gives businesses the right to communicate with the government entirely digitally. Governments are required to offer a legally valid channel for this purpose from January 1, 2026. This offers opportunities for further digitalization for tech companies, but it also requires careful consideration. compliance.

What tax changes affect tech companies?

Below is a selection of tax changes for entrepreneurs in the technology sector. For a current and complete overview, visit the website of the central governmentSome important points:

• The self-employed persons' deduction will drop to 1,200 euros in 2026, meaning that many self-employed people will pay more tax.
• The maximum investment deduction for energy investments has been increased to €151 million. With this measure, the government aims to stimulate investments in sustainable energy.
• The innovation deduction scheme (WBSO) will remain in place, but there will be stricter controls on declarations.
• The tax-free allowance for employees who work hybrid is changing. This particularly affects companies with flexible work structures.

What about cash business payments?

The government encourages the use of digital payment and invoice flows within the business community to combat money laundering. Therefore, a ban on digital payment and invoice flows will apply from January 1, 2026. cash payments from 3000 euros.

What will change in terms of labor costs?

• The minimum hourly wage will increase to €14.71 (21+).
• The wage cost advantage (LKV) for older employees (56+) no longer applies to new employment contracts.
• The LKV for employees with a work disability applies for the entire duration of the employment contract.

What else should tech entrepreneurs take into account in 2026?

• Large office buildings and commercial properties must have a building automation and control system  (GACS).
• The European Data Regulation (Data Act) has been in effect since the end of 2025. The law aims to make data sharing between companies, consumers, and governments in the European Union easier and fairer.
• Also the Critical Raw Materials Act (CRMA) will be implemented in phases. This law regulates the use of raw materials crucial for the energy transition, semiconductors, defense, and digital infrastructure.

I have a legal question. Can FHI help me?

Personal advice from lawyers
FHI Advice is available to entrepreneurs facing legal issues. FHI members can access advice and support from our partners, Vestius Advocaten and Coulpry Advocaten. The first hour is free and without obligation; after that, a reduced rate applies.

Tip
Vestius Advocaten has written a memorandum with a handy overview of the most important legal changes for entrepreneurs in 2026. FHI members may use the memorandum free download.

Legal expenses insurance for tech companies
FHI has been working with KLAP Insurance. KLAP has developed legal expenses insurance specifically for our members, tailored to business risks within the technology sector. FHI member companies receive a discount on their premium and a dedicated advisor who is available 24/7.

Read more on FHI.nl
On the 'theme page legislation and regulations' Find in-depth articles on laws and regulations relevant to technology companies. Some recent examples:

• New tools help construction sector comply with sustainability requirements and GACS (including two free white papers)
• The AI Act: What does it mean for technology companies in the Netherlands and Belgium?
• CRMA in brief: how the European Raw Materials Act affects your company
• European Data Regulation & Cyber Resilience Act (partner content)