Legal vs DPO (Data Protection Officer) in the EU AI Act: What's the Difference in Practice for 2026?

What is the EU AI Act and how it has evolved by 2026

The European Union Artificial Intelligence Act (EU AI Act) completed its second year of full implementation in 2026, establishing itself as a fundamental regulatory framework for European companies. Since its enforcement began in 2024, the legislation has undergone significant evolution, especially with regulatory updates from the European Commission and jurisprudential precedents that have shaped its practical application.

In 2026, we observe a much more mature scenario in the European market. Companies no longer view the EU AI Act merely as a legal obligation, but as a competitive advantage and trust-building tool with consumers.

The European Commission has intensified its oversight, applying fines that reached millions of euros and creating solid jurisprudence on the interpretation of the law.

Key Changes by 2026

The main changes by 2026 include:

• The definitive regulation of sectoral codes of conduct
• The improvement of Commission investigation procedures
• The integration of AI governance with other legislations, such as the GDPR and the Digital Services Act

This evolution has created an environment where the distinction between the responsibilities of the legal department and the Data Protection Officer (DPO) has become even more relevant. Understanding these differences is essential for companies seeking effective compliance and strategic management of AI systems in 2026.

Traditional legal: responsibilities in AI governance

The traditional legal department in 2026 maintains a fundamental role in AI governance, but with very specific responsibilities within the EU AI Act ecosystem. Its work focuses primarily on the legal and contractual aspects of compliance.

Core Legal Responsibilities

Contract Management: The main responsibility of legal is the drafting and review of contracts involving AI systems. This includes:

• Protection clauses in supplier contracts
• AI system sharing agreements
• Terms of use for digital platforms

In 2026, this function has become even more critical with the increase in technological partnerships between companies.

Legal Interpretation and Risk Analysis

The legal sector also acts in the interpretation of legislation and analysis of legal risks. When questions arise about the applicability of certain articles of the EU AI Act or when there are changes in jurisprudence, it falls to legal to provide clear guidance to other departments.

Administrative and Legal Defense

Another crucial responsibility is handling administrative proceedings from the European Commission and defense in potential legal actions related to AI governance. Legal prepares contestations, drafts appeals, and represents the company in hearings.

Policy Development

Finally, the legal department participates in creating internal AI governance policies and incident response procedures, always ensuring that these guidelines are aligned with the legal requirements in force in 2026.

DPO (Data Protection Officer): the AI governance specialist

The Data Protection Officer represents a significant evolution in the AI governance scenario in 2026. This specialized professional possesses in-depth technical knowledge about AI systems, algorithmic transparency, and regulatory compliance, substantially differentiating from traditional legal.

The DPO's Strategic Role

In 2026, we observe that the DPO acts as an internal strategic consultant, focused exclusively on AI governance and data protection issues. Their training combines legal knowledge with technical expertise in AI systems, processes, and protection technologies.

While the legal department approaches the EU AI Act as another legislation to be complied with, the DPO lives and breathes AI governance daily.

Key DPO Responsibilities

The DPO's responsibilities include:

• Developing AI governance policies
• Conducting algorithmic impact assessments (AIA)
• Training teams
• Direct communication with regulatory authorities when necessary
• Monitoring technological trends like machine learning and automated decision-making
• Anticipating AI risks that may arise

The DPO Advantage

The main advantage of the DPO is their exclusive dedication to the subject. In 2026, companies that invested in this professional report:

• Greater agility in implementing AI governance measures
• Significant reduction in algorithmic bias incidents

The DPO not only reacts to problems but builds a culture of responsible AI from the design of products and services.

Main differences between legal and DPO practice

The main difference between legal practice and DPO lies in the scope and approach of their responsibilities. While legal acts reactively, interpreting laws and solving legal issues when problems arise, the DPO works preventively and operationally.

Legal Department Focus

The legal department focuses on broad legal compliance, including:

• Analyzing contracts
• Drafting AI governance policies
• Representing the company in regulatory matters

Their vision is macro, considering all legal aspects of the business. In 2026, we observe that legal teams have specialized more in AI by design and in integrating the EU AI Act with other international regulations.

DPO Operational Approach

The DPO acts as a facilitator between the company and data subjects, ensuring that internal processes are aligned with the EU AI Act on a daily basis. They:

• Monitor AI system deployments
• Conduct specific training
• Act as a focal point for operational questions about AI governance

Functional Independence

A crucial difference is functional independence: the DPO must report directly to senior management, without conflicts of interest, while legal may be subordinated to other areas. In 2026, this separation has proven fundamental to avoid overlaps and ensure effectiveness in AI governance.

When your company needs a DPO in 2026

In 2026, the mandatory requirement for a DPO is not limited only to what is explicit in the EU AI Act. The evolution of market practices and European Commission guidelines have created scenarios where having a DPO has become practically indispensable.

Mandatory DPO Scenarios

High-Risk AI Systems: Companies that deploy high-risk AI systems must designate a DPO, especially those dealing with:

• Biometric identification
• Critical infrastructure
• Automated decision-making in employment

Sector-Specific Requirements

Organizations in the following sectors frequently fall into this category:

• Financial services
• Healthcare
• Education
• Technology

Business Activity Indicators

Core AI Processing: Processing AI systems as the main business activity is another clear indicator. The following types of companies generally need a dedicated DPO in 2026:

• Digital marketing companies
• Fintechs
• Healthtechs
• E-commerce platforms

Additional Considerations

Even smaller companies can benefit from a DPO when facing specific complexities:

• International operations
• Multiple legal bases for AI system deployment
• History of algorithmic bias incidents

Proactive Approach

The trend in 2026 shows that proactive companies are designating DPOs even before legal obligation, recognizing the strategic value of this function. This is because the DPO is not just a compliance requirement, but a competitive differentiator that demonstrates maturity in AI governance and generates customer trust.

Collaboration between legal and DPO: the success formula

True excellence in AI governance emerges when legal and DPO work like a well-oiled machine. In 2026, the most successful organizations have abandoned the view that these professionals compete with each other and embraced strategic collaboration.

How the Partnership Works

In practice, this partnership works through regular meetings where the DPO presents identified risks and legal translates this information into legal mitigation strategies.

Example: When the DPO detects algorithmic bias in the CRM system, legal immediately evaluates contractual implications with suppliers and clients.

Clear Division of Responsibilities

Clear division of responsibilities strengthens this collaboration:

DPO Focus:

• Continuously monitors AI system deployments
• Trains teams
• Identifies operational risks

Legal Focus:

• Contract review
• Policy drafting
• Representation in European Commission audits

Shared Responsibility: Both share responsibility for incident response, but with complementary roles.

Technology Integration

In 2026, integrated management tools facilitate this collaboration, allowing both to access:

• Unified dashboards with compliance metrics
• Audit reports
• Adequacy schedules

This transparency eliminates communication gaps that historically generated conflicts between areas.

Measurable Results

Organizations that invest in this synergy report:

• 40% reduction in incident response time
• Greater confidence from senior management in AI governance strategies

Trends and regulatory changes for 2026

The regulatory scenario for AI governance in 2026 presents significant changes that directly impact the responsibilities of both legal and DPO. The European Commission has intensified its oversight actions, with special focus on sectors like healthcare, education, and financial services.

Professional Certification Requirements

One of the main trends observed in 2026 is the growing requirement for specific certifications for DPOs, especially in companies that deploy high-risk AI systems at scale. This has created demand for professionals with more specialized technical training, further differentiating the DPO role from traditional legal.

International Harmonization

Harmonization with international regulations has also intensified. European companies operating globally now need to navigate an even more complex environment, where the EU AI Act, GDPR, and other regulations intertwine. This has strengthened the need for closer collaboration between legal and DPO.

Increased Enforcement

Another relevant change is the increase in fines and greater agility in sanctioning processes. The European Commission has demonstrated greater rigor in applying penalties, making it essential that both professionals work coordinately in preventing non-compliance.

The trend is that this collaboration will become even more strategic in the coming years.

How to choose the best structure for your company

The choice between a traditional legal structure and implementing a dedicated DPO doesn't need to be an exclusive decision. In 2026, the most successful companies in AI governance adopt hybrid approaches that combine legal expertise with the DPO's technical specialization.

Scalable Approach for Different Company Sizes

Small and Medium Companies: Starting with a lawyer specialized in the EU AI Act may be more financially viable, gradually evolving to hiring a DPO as the business grows.

Large Organizations: Organizations that deploy large volumes of high-risk AI systems benefit more from a robust structure with an internal DPO from the start.

Alternative Solutions

The 2026 market also offers interesting intermediate solutions:

• DPO as a Service
• Specialized consultancies that can serve companies at different stages of AI governance maturity

Strategic Considerations

Remember: compliance with the EU AI Act is not just about avoiding fines, but about:

• Building trust with your customers
• Creating competitive advantage

Evaluate your specific needs, consider your budget, and don't hesitate to seek professional guidance.

Want to implement the ideal AI governance structure in your company? Contact us for personalized consulting and discover which approach will work best for your business in 2026.