Hi Grégoire, indeed there are similarities between Part-IS and the NIS2. While there are a few differences on their nature in legal and practical terms, I would sum it up by saying that the main objective between those two is different.
The NIS2 Directive aims to provide legal measures to boost the overall level of cybersecurity and preparedness in the EU, both at the level of the MS as well as at the industry level across a number of sectors, including the transport and the aviation sector.
On the other hand, Part-IS aims to provide organisations with the tools to identify and manage information security risks that may have a potential impact on aviation safety. For this reason, Part-IS and its provisions are tailored to the aviation sector and its stakeholders needs, supporting its implementation with relevant AMC/GM material that will published within this year.
Consequently, some security requirements are overlapping between the two rules. Those requirements may be considered fulfilled if complying with the rules as described above, including Part-IS, with the aim of avoiding potential overlaps and duplications on both regulations.