{"id":23325,"date":"2026-02-11T11:54:12","date_gmt":"2026-02-11T10:54:12","guid":{"rendered":"https:\/\/www.haslinger-nagele.com\/?p=23325"},"modified":"2026-02-11T11:55:37","modified_gmt":"2026-02-11T10:55:37","slug":"ausblick-auf-2026","status":"publish","type":"post","link":"https:\/\/www.haslinger-nagele.com\/en\/ausblick-auf-2026\/","title":{"rendered":"Outlook for 2026"},"content":{"rendered":"\n

The dance of the economy<\/strong><\/strong><\/h2>\n\n\n\n

“Everyone waltz!”<\/em> \u2013 a call that marks the transition from order to movement. As Austria enters the ball season at the beginning of the year, the economic landscape is also changing: faster, more complex, more unpredictable. Step sequences that were still safe yesterday have to be re-choreographed today.<\/p>\n\n\n\n

At a time when geopolitical developments, new regulations, and technological upheavals are increasing the pace, one thing holds truer than ever: Those who understand the rhythm remain confident. And those who rely on dependable legal guidance maintain their orientation even in dynamic phases.<\/p>\n\n\n\n

We are kicking off the year with a concise overview of those developments in commercial law that will significantly shape 2026 \u2013 and show how you can actively help shape the new choreography.<\/p>\n\n\n\n

In this section, our lawyers offer an outlook on the innovations<\/strong> in their respective fields of law in 2026<\/strong>:<\/p>\n\n\n\n

Digitalization \u2013 digital deregulation?<\/strong><\/h2>\n\n\n\n

EU Commission plans easing measures for AI<\/strong><\/strong><\/h3>\n\n\n
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\"Portr\u00e4tfoto<\/a>
Markus Gaderer,
Partner<\/figcaption><\/figure>\n<\/div>\n\n\n

The EU\u2019s AI Act, which represents the world\u2019s first legal framework for artificial intelligence, is already the subject of reform efforts even before its provisions have fully entered into force. Specifically, as part of the EU Commission\u2019s comprehensive digital package, the so-called “Digital Omnibus on AI”<\/strong> was proposed. The Commission\u2019s stated goal is to achieve one thing above all else: Regulation should not become an obstacle to innovation.<\/p>\n\n\n\n

On the one hand, the proposed Omnibus Regulation in the field of AI stipulates that the provisions concerning high-risk AI<\/strong> will only come into force once the EU has created effective support instruments and standards that facilitate implementation in practice. This is intended to give companies in this sector more time to prepare for the start of application of the obligations with the appropriate resources. Application is planned only from August 2027, rather than already in 2026.<\/p>\n\n\n\n

On the other hand, changes are planned for SMEs and small mid-cap companies (SMCs)<\/strong>. The reform proposal contains targeted relief measures for these companies with the aim of reducing their administrative costs.<\/p>\n\n\n\n

A paradigm shift is also emerging with regard to the AI literacy obligation<\/strong>, which has been the subject of many discussions. Instead of a direct obligation for AI companies to provide comprehensive training for their employees, the EU Commission and member states will in the future have a general obligation to provide support and funding in this area.<\/p>\n\n\n\n

The planned reform must first go through the EU legislative procedure. It therefore remains open when the reform will actually be implemented \u2013 but one thing is already clear: Significant course-setting decisions for the future of AI regulation in Europe are expected over the course of this year.<\/strong><\/p>\n\n\n\n

Insolvency law \u2013 new developments regarding managing director liability<\/h2>\n\n\n
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\"Portr\u00e4tfoto<\/a>
Michael Haib\u00f6ck,
Attorney-at-Law<\/figcaption><\/figure>\n<\/div>\n\n\n

In its ruling 17 Ob 2\/25f, the Austrian Supreme Court clarified the liability of managing directors for delayed filing of bankruptcy.<\/p>\n\n\n\n

According to previous common practice, the insolvency administrator\u2019s liability claim against the managing director due to delayed insolvency filing was limited to the so-called quota damage. The Supreme Court has now clarified that this does not constitute damage that can be actively pursued by the insolvency administrator, but rather only by the creditors themselves, outside of the insolvency proceedings. The insolvency administrator, by contrast, is entitled to claim the operating loss, which reflects the damage to the company itself. In doing so, the assets of the company harmed by the delayed or omitted filing for insolvency must be compared, after the damage has occurred, with the hypothetical assets that would have existed had the insolvency application been filed in a timely manner.<\/p>\n\n\n\n

Based on previous experience, it can be assumed that the operating loss to be claimed will generally be higher than the quota damage.<\/p>\n\n\n\n

Life sciences & health law \u2013 social egg freezing<\/h2>\n\n\n
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\"Portr\u00e4tfoto<\/a>
Johanna Fischer-Proier, Partner<\/figcaption><\/figure>\n<\/div>\n\n
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\"Portr\u00e4tfoto<\/a>
Gisela Ernst,
Associate<\/figcaption><\/figure>\n<\/div>\n\n\n

In 2025, the Austrian Constitutional Court ruled that the blanket ban on social egg freezing was disproportionate in light of Article 8 ECHR (right to respect for private life) and therefore unconstitutional (VfGH October 6th, 2025, G 52\/2025).<\/p>\n\n\n\n

The current legal situation will cease to apply on April 1st, 2027. Until then, the legislator has time to enact a new regulation for the permissibility of “social egg freezing.” Various adjustments are necessary to ensure that the new regulations are constitutional, which the legislator will have to initiate in 2026 so that a constitutionally compliant new regulation can enter into force on April 1st, 2027.<\/p>\n\n\n\n

Further information and the entire blog post can be found here<\/a>.<\/p>\n\n\n\n

Environmental proceedings \u2013 changes afoot in procedural law<\/h2>\n\n\n
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\"Portr\u00e4tfoto<\/a>
Mario Laimgruber,
Partner<\/figcaption><\/figure>\n<\/div>\n\n\n

Efficient, flexible, and accelerated approval procedures play a key role in setting the course for an independent, climate-friendly, and innovative future. This not only saves time and money. It also opens up new perspectives, strengthens technological development, and creates the basis for economic stability in Austria and Europe.<\/p>\n\n\n\n

Constant efforts for improvement are therefore not surprising. 2026 promises an entire bundle of innovations. The most recent amendment to the General Administrative Procedure Act will unfold its effects in practice for the first time, and this year \u2013 three years after it was first announced \u2013 a Renewable Energy Expansion Acceleration Act is expected to be passed. Furthermore, an amendment to the Environmental Impact Assessment Act is also intended to implement long\u2011standing demands from practitioners (cf. for the latter, e.g., Measure 60 of the recently published Industry Strategy Austria 2035).<\/p>\n\n\n\n

Sustainable progress requires forward-looking procedural design. We are fighting for you on all levels, both in (legal) political discourse and in individual project approval procedures \u2013 of course, also this year.<\/p>\n\n\n\n

Public procurement law \u2013 changes in 2026<\/h2>\n\n\n\n

With the Public Procurement Act 2026<\/strong>, Austrian public procurement law will be comprehensively modernized<\/strong>:<\/p>\n\n\n

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\"Portr\u00e4tfoto<\/a>
Johannes Hartlieb,
Attorney-at-Law<\/figcaption><\/figure>\n<\/div>\n\n
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\"Portr\u00e4tfoto<\/a>
Sissy Kitzm\u00fcller,
Attorney-at-Law<\/figcaption><\/figure>\n<\/div>\n\n\n
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