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NIS 2 Directive

The European NIS 2 Directive (Directive on Security of Network and Information Systems) has been transposed into German law since December 2025, setting out binding requirements for cyber resilience, incident reporting, and oversight across numerous sectors.

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01

What is the NIS 2 Directive?

With NIS 2, the EU establishes a harmonized minimum standard for a high common level of cybersecurity across the Union, repealing the previous NIS framework (NIS 1). The German transposition act anchors these requirements primarily in the revised BSI Act (BSIG) and amends existing sector-specific laws (e.g., the Energy Industry Act, the Social Code, telecommunications law) to reflect sector-specific characteristics.

 

NIS 2 pursues a holistic, all-hazards approach that addresses technical, organizational, and procedural information security measures across the entire value chain and supply chain. At its core are the protection of the availability, integrity, and confidentiality of information and services, as well as the strengthening of governance, reporting channels, and regulatory enforceability.

02

Geltungsbereich: Wer ist durch NIS-2 betroffen?

The German BSIG distinguishes between "essential entities" and "important entities" and defines these categories in Section 28 and in Annexes 1 and 2 by sector and thresholds. Essential entities include, among others, operators of critical installations and additional companies in sectors such as energy, finance, healthcare, transportation, information technology and telecommunications, water, food, space, and municipal waste management, whose failure would result in significant supply shortages or threats to public safety.

Important entities are companies and organizations in similar or complementary sectors whose disruption would have relevant but less critical impacts than those of essential entities. The law also subjects federal administration entities to the regime applicable to essential entities (Section 29), with certain exceptions, including the Federal Foreign Office, the Federal Armed Forces, intelligence services, and specific constitutional bodies.

Not covered are certain legally dependent organizational units of regional authorities and purely municipal or legal persons wholly owned by federal states or municipalities, provided they are subject to comparable NIS 2 regulations under state law (Section 28 (9)). Managed service providers, managed security service providers, cloud and data center services, DNS service providers, CDNs, online marketplaces, search engines, social media platforms, and trust service providers are explicitly addressed as relevant entity types.

03

What does the NIS 2 Directive require?

The core of NIS 2 consists of risk management and reporting obligations. Essential and important entities must take and document "appropriate, proportionate, and effective" technical and organizational measures to prevent and mitigate security incidents. Additional requirements apply to operators of critical installations.

Overview of NIS 2 measures

  1. Risk analysis and information security policies

  2. Incident management

  3. Business continuity, backup management, disaster recovery, and crisis management

  4. Supply chain security, including security-related requirements for direct suppliers and service providers

  5. Security measures in the acquisition, development, and maintenance of network and information systems, including vulnerability management (security by design and by default)

  6. Procedures for assessing the effectiveness of risk management measures (controls, tests, audits)

  7. Basic cyber hygiene as well as employee training and awareness

  8. Policies and procedures for the use of cryptography and encryption

  9. Personnel security, access control policies, and ICT asset management

  10. Use of multi-factor authentication, secured communications, and secured emergency communications

Specific requirements for operators of critical installations

  1. Elevated level of protection: More extensive protective measures are considered proportionate as long as the effort required is not disproportionate to the consequences of a failure.

  2. Attack detection systems: Continuous, automated collection and analysis of operational parameters, ongoing threat detection, and the provision of suitable remediation measures in line with the state of the art.

Reporting obligations 

Significant security incidents must be reported to the BSI without undue delay. The reporting requirements follow a three-stage structure:

  1. Early warning: Initial notification without undue delay, at the latest within 24 hours of becoming aware of the incident

  2. Updated notification: No later than 72 hours after becoming aware of the incident, including an initial assessment of severity, cause, and measures taken

  3. Final report: No later than one month after the initial notification, including a complete description of the incident, its cause, impact, and any cross-border effects

04

When did NIS 2 take effect?

The legal framework for NIS 2 has been binding in Germany since its publication in the Federal Law Gazette on December 5, 2025. Certain provisions include specific transition periods, for instance for registration and reporting obligations as well as for certain organizational requirements within the federal administration.

 

Under the German transposition act, all entities classified as essential or important are subject to a general registration obligation with the BSI. For the majority of companies and organizations newly regulated by the law, a three-month transition period for initial registration applied after the national NIS 2 transposition entered into force in late 2025.

05


How does NIS 2 differ from existing regulatory frameworks?

Some requirements of the NIS 2 Directive are already familiar from previous regulations such as the IT Security Act. However, NIS 2 goes beyond these in several key areas:

  • NIS-2

    Cross-sector cybersecurity of services and entities, including critical infrastructure

    DORA

    Resilience of the financial sector against ICT risks

    CRA

    Cybersecurity of products with digital elements

    KRITIS Umbrella Act

    Physical resilience of critical infrastructure

    NIS-2

    Essential and important entities, federal administration, certain digital services

    DORA

    Financial institutions, critical ICT service providers

    CRA

    Manufacturers, importers, distributors

    KRITIS Umbrella Act

    Operators of critical installations (KRITIS sectors)

    NIS-2

    Risk management, reporting obligations, oversight, BSI roles, sanctions

    DORA

    ICT risk management, testing, third-party management, incident reporting

    CRA

    Security-by-design obligations, vulnerability management, conformity, market surveillance

    KRITIS Umbrella Act

    Resilience measures, risk analyses, registration, incident reporting, government oversight

    Regulatory framework
    Scope of application
    Addressees
    Core content

    NIS-2

    Cross-sector cybersecurity of services and entities, including critical infrastructure

    Essential and important entities, federal administration, certain digital services

    Risk management, reporting obligations, oversight, BSI roles, sanctions

    DORA

    Resilience of the financial sector against ICT risks

    Financial institutions, critical ICT service providers

    ICT risk management, testing, third-party management, incident reporting

    CRA

    Cybersecurity of products with digital elements

    Manufacturers, importers, distributors

    Security-by-design obligations, vulnerability management, conformity, market surveillance

    KRITIS Umbrella Act

    Physical resilience of critical infrastructure

    Operators of critical installations (KRITIS sectors)

    Resilience measures, risk analyses, registration, incident reporting, government oversight

    NIS 2 explicitly obligates the BSI to cooperate and exchange information with BaFin "particularly with regard to the measures taken pursuant to Regulation (EU) 2022/2554" (DORA). This makes clear that DORA applies as a sector-specific regime for financial services providers, while NIS 2 addresses overarching cybersecurity requirements and the BSI's role as the central authority.

    A clear distinction also exists with the Cyber Resilience Act (CRA): While the CRA regulates obligations for the security of ICT products, NIS 2 primarily addresses the secure operation of services and infrastructures. At the same time, under Section 18, the BSI can require manufacturers of ICT products whose products are affected by significant security incidents to cooperate in remediating or preventing such incidents at essential and important entities—underscoring the interface with product-related EU law.

    A further distinction applies to the KRITIS Umbrella Act, which governs the physical resilience of critical infrastructure and thus complements NIS 2: While NIS 2 focuses on the cybersecurity of services and entities, the KRITIS Umbrella Act addresses protection against physical threats such as natural disasters, sabotage, or terrorist attacks. Operators of critical installations are therefore regularly subject to both regimes in parallel—meaning that risk management, reporting obligations, and resilience measures must be implemented in an integrated manner. Regulatory responsibility is divided: The BSI remains the central cybersecurity authority under NIS 2, while the BBK (Federal Office of Civil Protection and Disaster Assistance) oversees the physical resilience requirements of the KRITIS Umbrella Act. A close integration of reporting channels and supervisory practice is therefore foreseen.

    Code on a screen

    06

    What penalties apply for non-compliance with NIS 2?

    The German NIS 2 transposition act contains comprehensive fine provisions in Section 65 BSIG, under which violations of NIS 2 requirements can be prosecuted as administrative offenses. Entities acting in violation include those that breach obligations related to risk management measures, attack detection systems, reporting and registration obligations, or BSI orders.

     

    The amount of the fine is based on the type of entity (essential vs. important) and the severity of the violation; NIS 2 provides EU-wide frameworks of up to several percent of worldwide annual turnover, which the BSIG translates into specific upper limits: Essential entities face fines of up to 10 million euros or 2 percent of worldwide annual turnover, important entities up to 7 million euros or 1.4 percent of worldwide annual turnover—whichever is higher. Violations of registration and information obligations may additionally be penalized with up to 500,000 euros. In addition, the BSI can order supervisory and enforcement measures, such as audits, orders to remedy deficiencies, coercive fines of up to 100,000 euros per measure, and, in extreme cases, bans on the use of critical components.

     

    For social security institutions, modified sanction mechanisms apply under Section 64 BSIG, which specifically address administrative violations. Violations by manufacturers of their information and cooperation obligations can likewise be sanctioned and made public.

    07

    How is NIS 2 being implemented in Germany?

    NIS 2 is being implemented in Germany primarily through a comprehensive revision of the BSIG as an omnibus act that simultaneously amends numerous sector-specific laws (including the Atomic Energy Act, the Energy Industry Act, the Metering Point Operation Act, the Social Code, the Telecommunications Act, and the Trust Services Act). The BSI is established as the central national authority for information security, oversight, and enforcement, with expanded powers for investigation, issuing warnings, imposing orders, and cooperation.

    For federal administration entities, separate information security requirements are defined that are based on BSI minimum standards (IT-Grundschutz) and mandate information security officers at agency and ministry level. The law also provides for extensive reporting obligations of the BSI to the Bundestag and the Federal Commissioner for Data Protection, particularly regarding the use of certain investigative powers and the effectiveness of the measures.

    The detailed implementation is being carried out incrementally through legal ordinances that, in particular, define critical installations, sector-specific requirements, and any certification obligations for ICT products and services. In parallel, industry-specific security standards are being developed by operators and associations and are reviewed and published by the BSI.

    08

    What role does the BSI play under NIS 2?

    The BSI is the central authority for information security at the national level and the key institution for implementing the NIS 2 Directive in Germany.

    Core roles of the BSI under NIS 2

    • National point of contact and liaison authority: The BSI serves as the central authority for essential and important entities as well as the national liaison office within the meaning of the NIS 2 Directive.

    • Reporting authority for security incidents: As the central reporting authority for IT security at the federal level and as a general reporting authority, the BSI operates reporting channels, receives reports of security incidents and vulnerabilities, and informs entities and the public.

    • Supervisory and enforcement authority: The BSI monitors compliance by essential and important entities and can conduct audits, issue orders, apply administrative coercion, and impose fines.

    • Cybersecurity certification authority: As the national cybersecurity certification authority, the BSI can support certifications and, through ordinances, promote the use of certified ICT products and services.

    The BSI thus consolidates the functions of reporting authority, supervisory authority, coordination body, and certification authority for cybersecurity in Germany under the current NIS 2 regime.

    09

    How does Myra support NIS 2 implementation?

    The diagram clearly shows where Myra fits into the NIS 2 catalog of obligations: at the technical core around Section 30 (risk management measures) and Section 31 (specific requirements for operators of critical installations). Precisely where the law demands concrete technical and operational protective measures, Myra delivers practice-ready solutions as a specialized protection service provider.

    Section 30 – Risk management

    NIS 2 requires essential and important entities to implement appropriate measures to protect the availability, integrity, and confidentiality of their services. Myra addresses these requirements through:

    Section 31 – Operators of critical installations

    For operators of critical installations, NIS 2 prescribes higher standards and more comprehensive risk management measures as well as the use of attack detection systems that continuously collect and analyze security-relevant parameters. Myra supports this through:

    • Extensively certified and audited processes and infrastructure for fulfilling comprehensive risk management measures.

    • Real-time monitoring that enables granular identification, classification, and logging of anomalies and security incidents at the traffic level.

    • Seamless SIEM integrations for incorporation into existing detection and response processes.

    Hard disks in a server

    10

    What you need to know about NIS 2

    NIS 2 does not stand in isolation but is part of a growing European regulatory framework for cyber resilience that also includes DORA, the Cyber Resilience Act (CRA), and the KRITIS Umbrella Act. While NIS 2 imposes organizational and operational security obligations on operators of critical infrastructure and important entities, DORA governs the financial sector, the CRA covers product security for connected solutions, and the KRITIS Umbrella Act addresses physical resilience. Together, these frameworks create an integrated catalog of obligations in which cyber resilience is no longer a voluntary measure but a legally binding requirement.

     

    Against this backdrop, a holistic approach to cybersecurity is essential: Technical protective measures, governance processes, and compliance obligations must mesh together across the entire value chain. Providers such as Myra help regulated entities practically implement the technical core of the NIS 2 requirements - from risk management and attack detection to supply chain security and reporting processes - and measurably raise their security level.

    FAQ: NIS-2 | Key Questions and Answers

    NIS-2 stands for "Network and Information Security" and refers to EU Directive (EU) 2022/2555, which establishes a uniform minimum standard for cybersecurity throughout the European Union. The NIS 2 Directive replaces the original NIS Directive from 2016 and significantly expands its scope: Far more sectors, companies, and organizations are covered by the framework than before.

    About the author

    Stefan Bordel

    Senior Editor

    About the author

    Stefan Bordel has been working as Editor and Technical Writer at Myra Security since 2020. He is responsible for the strategic development and editorial management of all content formats – from website content and specialist publications to whitepapers, social media communication, and technical documentation. In this role, he combines solid expertise from IT journalism with in-depth technical understanding in the field of cybersecurity. As a long-time Linux enthusiast, he closely follows developments in the IT industry both professionally and personally.