Artificial intelligence is already part of day-to-day working life in many companies – including finance departments. Whether in reporting, credit risk management or creditworthiness analyses, the use of AI offers significant opportunities but is legally complex.
In her article in REthinking Finance 3/2026, Marlene Schreiber explains the legal requirements companies must observe when using AI. There is no such thing as a single ‘AI law’. Rather, companies must keep an eye on various areas of law – in particular the AI Regulation, data protection law, copyright law and employment law.
The article shows how companies can classify AI systems from a legal perspective, assess risks and establish internal governance structures. It also addresses transparency obligations, AI expertise, data protection impact assessments, copyright issues relating to input and output, and employee participation under employment law.