More cycles ≠ more revenue. Multi-use comes down to the details of the control logic.
Three revenue streams in parallel on one hardware: FTM marketing for balancing energy and spot market, BTM optimization against peak loads and grid fees, co-location and self-consumption from MiSpeL mid-2026. The hardware is multi-use capable. The control system is multi-use optimized. The difference lies in the EMS, not the cell.
01 — Real Modeling
€320,100 cash flow in the AgNes award-winning corridor — 1.5 years payback. Status quo: €97,200.
CUBE-CONCEPTS modeling at a real industrial site in Saxony. 1 MW / 2 MWh BESS, 1,895 kWp existing PV, 6,795 MWh annual consumption, peak load 1,284 kW, grid fee bill ~310k €/year. Modeling in three regulatory constellations based on real half-hourly load data.
Status quo (StromNEV 2026)
97.200 €
Total Annual Cash Flow
Agnes Netzgeführt
226.500 €
Total Annual Cash Flow
AgNes guided
320.100 €
Total Annual Cash Flow
Multi-Use determines which regulatory constellation your investment falls into. Factor of 3.3 between lower and upper limit — with identical hardware, identical control system, same location.
What do the three constellations mean? Status quo (StromNEV 2026)current regulation under Section 19 Atypik — valid until December 31, 2028. Agnes Netzgeführt (Model B BNetzA): Storage follows grid utilization signals — grid-serving flexibilization. AgNes guided (Model A, BNetzA): Storage follows spot market prices — spot market-oriented flexibility. Both AgNes modes will be available starting January 1, 2029 (BNetzA regulatory procedure GBK-25-01-1#3; final determination at the end of 2026).
Sources: CUBE-CONCEPTS Load Profile Modeling, April 2026 · BNetzA Discussion Paper, September 24, 2025 (Model A/B) · BNetzA Guidelines for Storage Grid Tariffs, January 16, 2026, and Feed-in Grid Tariffs, February 17, 2026 (AgNes GBK-25-01-1#3) · KPMG AG Wirtschaftsprüfungsgesellschaft, Investment Case: Stationary Battery Storage, February 2026 (Assumptions Backbone)
02 — What you will find on this page
Four depths to the multi-use theme.
The multi-use question has four logical entry points — depending on whether you want to understand the control mechanics, trace the economics, know the regulatory levers, or compare the business models.
How the EMS controller automatically resolves three daily conflicts — FCR vs. peak shaving, arbitrage vs. § 19, cycle threshold.
Waterfall Bridge: 200–300 k€ gross FTM − OPEX = 145–245 k€ net/MW. KPMG comparative analysis for 10 MW: LFP 9.5 % IRR / 601 kEUR NPV, ZnBr 10.5 % IRR / 2,802 kEUR NPV. Immediate Investment Program: 30 % declining-balance depreciation for all, 40 % special depreciation for SMEs only.
Section 118 Paragraph 6 Energy Industry Act (EnWG), Section 19 Electricity Network Charges Ordinance (StromNEV)/AgNes, MiSpeL, EEG Amendment 2027, Solar Peak Act, Section 11c EnWG (electricity storage = overriding public interest), outdoor privilege Section 35 Federal Building Code (BauGB).
0 € CapEx over Contracting with a 25 % profit share for customers — or full investment with 100 % proceeds from the purchase.
03 — Control Logic
How does the controller automatically resolve three daily conflicts?
Multi-Use sounds simple. In practice, three conflicts arise daily that must be resolved automatically, without production intervention.
FCR Readiness vs. Peak Shaving Capacity
FCR requires ~50 % SoC on an ongoing basis—this ties up capacity that is not available for peak shaving. The CUBE EfficiencyUnit prioritizes on an hourly basis based on HLZ windows, load forecasts, and market prices. FCR results in only ~0.3 full cycles per day—minimal degradation with a significant contribution to revenue.
Arbitrage Window vs. § 19 Para. 2 Sentence 1 HLZ Compliance
Favorable charging periods conflict with the distribution utility’s peak load windows. Section 19: An “atypical” situation applies when the annual peak load falls outside the peak load windows—charging from the grid during peak load periods jeopardizes this condition. The CUBE EfficiencyUnit recognizes all peak load windows and automatically blocks charging operations. Verification reports can be exported directly. Deadline: June 30 of the following year.
Cycle Threshold: When is a cycle not worth it?
If the price range is smaller than the proportionate cycle costs (degradation + OPEX), the cycle reduces the overall margin. The CUBE EfficiencyUnit calculates the threshold dynamically and executes only profitable cycles. That is the difference between multi-use capable and multi-use optimized.
Multi-use capable vs. Multi-use optimized
Hardware Claim
The system is technically capable of multiple operating modes. Manual switching. No automatic conflict resolution. Manual HLZ update. FCR and peak shaving are not simultaneously coordinated. §19 compliance depends on operator decisions.
CUBE EfficiencyUnit
Automatic real-time prioritization of all revenue streams. Lead time window updated daily. Cycle threshold dynamically calculated. FCR-SoC breakpoint + peak shaving capacity simultaneously. §19 compliance automatically documented. Starting with AgNes 2029: Real-time price signal response on the same platform.
Illustrative Daily Schedule of a Multi-Use Battery Storage System
Low market prices. Arbitrage shop. FCR standby on 50 % SoC in parallel.
Increasing grid load. Check §19-HLZ. Partial discharge for peak shaving readiness.
HLZ window active. Discharge during peak loads. §19 compliance automatically secured.
With PV: self-consumption optimization. Without PV: favorable price windows for recharging.
Peak Shaving + Arbitrage Discharging. HLZ locked — §19 Compliance active.
Control power standby. 50 % SoC. §19 annual documentation in progress.
Illustrative daily schedule — actual control is site-specific and responds in real time to market and grid signals. CUBE EfficiencyUnit handles all prioritization decisions fully automatically.
Control Logic Check: How much is your facility leaving on the table today?
04 — Three Phases & Trajectory
From day-one FTM operation to full multi-use
Multi-use is not a big bang, but a regulated escalation of monetization. Three phases on the same asset — without changing hardware.
FTM & BTM combined
FTM: FCR + aFRR + mFRR as a supplementary channel + spot market arbitrage via top-tier aggregator. BTM: Peak shaving against capacity charges & Section 19 (2) sentence 1 StromNEV (until Dec 31, 2028). Fully automatic, no operational intervention.
→ FTM revenues €200–300k/MW/year + BTM leverage
PV Co-Location added
From MiSpeL: Hybrid storage (PV + grid) without loss of EEG remuneration pursuant to Section 19 (3b) EEG. For the first time, PV locations can combine arbitrage and EEG feed-in — without the previous either-or.
→ Self-consumption + FTM without loss
Consolidated tariff regime
Real-time response to spot price signals (price-driven) or grid utilization signals (grid-driven). StromNEV expires on December 31, 2028, and AgNes will replace it. The full exemption for storage systems is being abolished—but energy prices will only apply to netted volumes (storage losses).
→ Anticipated higher actual discounts than today
Regulatory Trajectory 2025–2029
The regulatory changes 2025–2029 do not operate in isolation, but as a coordinated shift from feed-in to self-consumption. Every single lever reinforces multi-use; none works against the model.
| Moment | Hebel | Impact on Multi-Use |
|---|---|---|
| since Feb 2025 | Solar Peak Act | Negative prices → no EEG feed-in tariff (~575 h in 2025). PV sites need storage systems to ensure economic viability. |
| 18.07.2025 | Investment immediate program | Federal Law Gazette 2025 I No. 161: 30 % declining-balance depreciation under Section 7(2) of the Income Tax Act (EStG) for all companies + an additional 40 % special depreciation under Section 7g(5) of the Income Tax Act (EStG) only for SMEs with prior-year profits ≤ €200,000. Applies to BESS acquisitions from July 1, 2025, through December 31, 2027. |
| November/December 2025 | EnWG Amendment | Outdoor privilege Section 35 Para. 1 No. 11/12 BauGB as of 01/01/2026 (Bundestag resolution Nov. 13 / Dec. 4, 2025): Co-location storage with renewable energy systems from 1 MWh privileged; stand-alone storage from 4 MW at a max. distance of 200 m to substation. Section 11c EnWG: Storage systems = overriding public interest. |
| 16.04.2026 | Industrial electricity price | EU state aid approval. KUEBLL: 91 sectors, 50 % reinvestment requirement in BESS/PV/efficiency (CISAF). Flexibility bonus of +10 % for 80 % reinvestment in demand response. |
| Q1 2026 | AgNes Landmarks BNetzA | Consultation phase: BNetzA GBK-25-01-1#3 publishes guidelines on storage grid fees (January 16, 2026) and feed-in grid fees (February 17, 2026). Storage is addressed as the primary optimization tool. Final determination at the end of 2026. |
| Mid-2026 | MiSpeL determination | Phase II is becoming regulatory compliant: Hybrid storage (EEG + grid power) without loss of remuneration pursuant to Section 19 (3b) of the German Renewable Energy Act (EEG). |
| February 2026 (RefE) | EEG Amendment 2027 | Draft bill by the Federal Ministry for Economic Affairs and Energy (BMWE) made public on February 27, 2026 (as of January 22, 2026); agreement on key principles reached between the CDU/CSU and SPD on April 22, 2026. Proposed: Direct sales starting at 25 kW, feed-in cap of 50 % for rooftop PV, two-sided CfD starting at 100 kW. Self-consumption becomes the key driver of economic viability—storage systems increase the self-consumption rate by an average of 11 percentage points (Fraunhofer ISE). |
| 01.01.2029 | Agnes Start | Phase III active. StromNEV expires on 12/31/2028. Storage units only pay variable costs on balanced quantities (storage losses). Separation of financing vs. incentive component. Model A (price-led) and Model B (grid-led) from pilot operation. |
| 04.08.2029 | §118 IBN deadline | 20 years of complete grid fee exemption (§ 118 para. 6 EnWG). Not retroactive — the entry window expired after that. |
Source: BMWE August 2025 · BNetzA Consultation Paper 09/2025 + Guidelines on Storage Grid Fees (Jan. 16, 2026) and Feed-in Tariffs (Feb. 17, 2026) (GBK-25-01-1#3) · Federal Law Gazette 2025 I No. 161 (Immediate Investment Program) · EnWG / EEG / StromNEV · Fraunhofer ISE Dec. 2025 · Solar Peak Act effective Feb. 25, 2025 · BMWE Press Release on Industrial Electricity Prices, Apr. 16, 2026
05 — Investment Case
How does a gross spread of €200–300k turn into a net FTM of €145–245k?
Multi-use channel revenues are not gross revenues. Marketing costs and fixed OPEX must be deducted before the net result appears in the investment case.
FTM gross revenue 200–300 k€/MW/year: Market benchmark multi-use FTM (FCR + aFRR + mFRR + arbitrage) based on current regelleistung.net auction results, spot market volatility, and KPMG-consistent assumptions (10 MW · 4-h profile · 2 cycles × 110 €/MWh margin). Actual revenues heavily dependent on location, aggregator, market phase — site-specific modeling required.
KPMG comparative calculation — Stationary battery storage system
Calculation assumptions: 10 MW BESS, 4-hour profile (40 MWh), 2 full cycles per day, €140/MWh sales price, €30/MWh purchase price, WACC 6 %, 20-year term. Comparison of the three key technologies.
9,5 %
Internal Rate of Return Lithium Iron Phosphate
NPV 601 kEUR · CAPEX 250 €/kWh
10,5 %
Zinc bromide
NPV 2.802 kEUR · highest IRR
110
LCOS LFP €/MWh
Minimum benchmark per cycle
104
LCOS ZnBr €/MWh
Lowest LCOS
Source: KPMG AG Wirtschaftsprüfungsgesellschaft, “Investment Case: Stationary Battery Storage,” February 2026 (Figs. 8–10, p. 21). LFP: NPV 601 kEUR, IRR 9.5 %. ZnBr: NPV 2,802 kEUR, IRR 10.5 %. NIB (sodium-ion battery): NPV 5,076 kEUR, IRR 7.2 % — highest absolute value with a lower rate of return. Values are based on a KPMG comparative analysis using identical input parameters.
CAPEX Bandwidth 2026
| System Size | Configuration | CAPEX bandwidth | €/kWh |
|---|---|---|---|
| 1 MW | 2 MWh, 2-hour profile | ~500.000 € | ~250 €/kWh |
| 5 megawatts | 10 MWh, 2-hour profile | 1.75–2.0 million € | 175–200 €/kWh |
| 10 MW | 20 MWh, 2-hour profile | €3.5–4.0M | 175–200 €/kWh |
Immediate Investment Programme — Tax Levers 2025–2027
For BESS acquisitions between July 1, 2025, and December 31, 2027, two tax incentives with different scopes of application apply:
- 1. Declining-balance depreciation up to 30 % in the first year (§ 7 paragraph 2 EStG) — for all companies regardless of size. Specifically: up to three times the straight-line depreciation, with a maximum of 30% of the acquisition cost per year; in subsequent years, based on the remaining book value.
- 2. Special Depreciation under Section 7g(5) of the Income Tax Act (EStG) up to 40 % distributed over up to 5 years only for SMEs with a previous year's profit ≤ €200,000 (uniform profit limit according to the Annual Tax Act 2020, Section 7g (6) No. 1 of the German Income Tax Act [EStG]).
What does that mean for industrial companies? Medium-sized enterprises and large industries typically use [it/them] above the €200,000 profit threshold only the declining balance depreciation (30% in the first year). The combination of the 70% first-year deduction for % applies only if the business remains below the SME threshold. A case-by-case tax review is recommended.
BESS qualifies as movable fixed asset property. Source: Federal Law Gazette (BGBl.) 2025 I No. 161 of July 18, 2025; Section 7 (2) of the Income Tax Act (EStG); Section 7g (5) in conjunction with (6) EStG. This information is for informational purposes only and does not constitute tax advice. More details: Immediate Investment Program — what it means for BESS →
06 — Location Profiles
Which revenue mix is suitable for which location profile?
Multi-use is not a one-size-fits-all strategy. What makes economic sense depends on grid connection, load profile, PV system, and planning horizon.
The performance charge penalizes a single 15-minute peak for all of the following 12 months. Every kilowatt-hour saved at peak load has immediate, measurable value. BTM comes first — FTM added.
Free grid connection capacity is the ticket to the balancing energy markets. Without peak load pressure, FTM is immediately the strongest lever. FTM comes first — BTM follows in phase III.
Primary: Peak Shaving (BTM)
§19 paragraph 2 sentence 1 StromNEV (until 2028) as a lever · FCR additionally from 1 MW system size · Connection mostly medium voltage
Primary: aFRR + mFRR + Arbitrage (FTM)
€200,000–300,000/MW/year FTM revenue potential · BTM self-consumption in Phase III — available grid connection capacity is the ticket to entry
Primary: Self-consumption + Peak Shaving (BTM)
Starting mid-2026 with MiSpeL: BTM + FTM combined — Hybrid operation without EEG loss pursuant to Section 19 (3b) of the German Renewable Energy Sources Act (EEG)
BESS as ISP reinvestment
CISAF Reinvestment Requirement — BESS as Recognized Consideration, Even in Contracting Without an Own Investment
07 — Business Models
Buy vs. Contracting — A Decision About Investment Style and Profit Allocation
Both models comply with the CISAF reinvestment requirement (50 % reinvestment). The difference lies in the contract structure—not the technology.
| Aspect | BESS Contracting (CPFS) | BESS Purchase |
|---|---|---|
| CapEx Customer | 0 € | Full investment (CAPEX-Backbone) |
| Redeem customer | 25% of net proceeds from Day 1 | 100% of all revenues and savings |
| Redeem CUBE | 75% of net market proceeds | 0 % |
| Balance Sheet | Off-Balance Sheet (IFRS) | On-Balance |
| Contract Structure | Service and Profit Share Agreement | Sales contract + Maintenance contract |
| Reinvestment obligation KUEBLL | ✓ fulfilled by CUBE-Investment | ✓ fulfilled by own purchase |
| Hardware ownership | CUBE | Customer |
Both models are built on the same foundation: Vendor-neutral hardware selection, identical CUBE Open Book calculation, identical control phase logic. What differs is the contract structure—not the technology. Both models comply with the CISAF reinvestment requirement (50 % reinvestment).
08 — How multi-use is arriving in the business model
Multi-use doesn't start with storage — but with the unused grid connection capacity.
Every industrial site pays for reserved connected capacity—power price, base fee, and grid fee. Most sites use only 30–50 % of that capacity. CPFS turns this untapped reserve into a revenue stream—with no upfront investment, no hardware risk, and a 25 % profit share for the customer starting on day one.
Reserved connection
capacity
Today, 30–50 % are unused
Multi-Use BESS
FTM + BTM on an asset
Revenue stack
200–300 k€/MW/year gross
Most providers ask ”how much can you invest” or ”how large is your roof area.” We ask: How much of your reserved, already paid-for grid connection capacity is unused today? Multi-use storage systems convert precisely this hidden reserve — without having to apply for new grid connection capacity, without going through approval bottlenecks.
09 — What sets us apart
Three points that differentiate CUBE CONCEPTS from hardware manufacturers and utility-scale providers
The German BESS market is roughly divided into two camps: hardware manufacturers selling their own technology, and utility-scale providers supplying investment funds. CUBE CONCEPTS is neither.
We issue a tender for every project – at least 3 comparative quotes. No proprietary system, no vendor lock-in. Hardware selection follows the load profile, not the catalog warehouse.
Hardware manufacturers sell their own technology — that is their business model.
Full cost transparency before signing: CAPEX, OPEX, profit-share logic, marketing costs. No fixed price without a breakdown. You see what you're buying.
Fixed-price offers without a breakdown are common in the market.
CPFS Contracting for C&I customers: no upfront investment, no hardware risk, 25 % of net market proceeds paid to the customer starting on Day 1 — CUBE 75 %. The CISAF reinvestment requirement (50 % reinvestment) is met because CUBE bears the investment.
Utility-scale providers typically sell to investment funds — not to industrial companies.
Based on 150+ completed energy projects across Europe. Reinvestment obligation: Commission Communication CISAF (Clean Industrial State Aid Framework) para. 121, Brussels 25.06.2025.
10 — Regulatory Levers 2026/2027
Six Levers Changing Multi-Use Economy 2026/2027
Multi-use is not a law of nature, but the result of current regulation. These six levers are the most important—and do not work in isolation, but as a coordinated shift.
§118 Paragraph 6 of the Energy Industry Act
Partial network charge exemption
20 years of complete grid fee exemption on charged electricity — for commissioning by August 4, 2029. Cannot be acquired retroactively. For every year of delay, ~€25,000 per MW is lost.
Section 19 (2) sentence 1 StromNEV / AgNes
Atypik-Privileg → AgNes 2029
Until 31.12.2028: Reduction of grid fees for load shifting outside of high-load time windows (HLZ). From 01.01.2029: AgNes replaces StromNEV. Storage facilities pay energy prices only on netted quantities (storage losses) — expected higher effective discounts than today. Model A (price-driven) vs. Model B (grid-driven) from pilot operation.
MiSpeL from mid-2026
Hybrid storage without EEG loss
Market integration of storage systems and charging points: Simultaneous EEG operation and FTM marketing without loss of remuneration pursuant to Section 19 (3b) EEG. For the first time, PV locations can combine arbitrage and EEG feed-in.
EEG Amendment 2027 (Draft Ref. Feb. 2026)
Direct marketing from 25 kW
Direct sales starting at 25 kW (currently 100 kW), feed-in cap of 50 % for rooftop PV, two-sided CfD for tenders ≥ 100 kW. Storage systems increase the self-consumption rate by an average of 11 percentage points (Fraunhofer ISE, Dec. 2025) — a key driver of profitability under the new remuneration regime.
CISAF Reinvestment Obligation (04/16/2026)
KUEBLL Reinvestment Obligation
Industrial Electricity Price Subsidy: 50% of the subsidy must be reinvested in measures to reduce electricity system costs (CISAF, EU, June 25, 2025) — BESS qualifies. 91 sectors are eligible for KUEBLL. BESS meets the requirement without customer CapEx.
EnWG Amendment Nov 2025
§11c EnWG + §35 BauGB
§11c EnWG since Nov 2025: Storage systems are considered projects of overriding public interest — approval procedures facilitated. Outdoor privilege §35 para. 1 no. 11 BauGB from 01/01/2026: Co-location storage systems with renewable energy plants from 1 MWh privileged in the outdoor area.
Sources: EnWG · StromNEV · BNetzA GBK-25-01-1#3 (AgNes Discussion Paper, September 24, 2025; Guidelines for Storage Grid Tariffs, January 16, 2026; and Feed-in Grid Tariffs, February 17, 2026) · BNetzA MiSpeL determination · BMWE EEG-RefE 2027 (public since Feb. 27, 2026) · Commission Communication CISAF, Brussels June 25, 2025
11 — Who markets at the market
Multi-Use-FTM marketing is handled by certified balance group managers.
An industrial storage unit cannot directly participate in FCR or aFRR. Marketing is carried out via certified balancing responsible parties (BRP) or Balance Service Providers (BSP) with their own direct TSO connection.
Industrial BESS
CUBE-EfficiencyUnit Controller
Vertically integrated aggregator
BSP Certificate + Trading Algorithms
Multi-Market Parallel
Ancillary services + EPEX Spot
Currently, there are approximately 40 BSP-certified companies in Germany (TransmissionCode 2007). Top-tier aggregators operate their own trading algorithms, are BSP certified themselves (instead of going through intermediaries), and market in parallel on the day-ahead, intraday continuous, and balancing energy markets. This vertical integration determines the revenue difference: those with their own software, operating their own data stack, and directly connected to the transmission system operators achieve outperformance compared to average market participants.
The CUBE CONCEPTS standard demands a vertically integrated aggregator with BSP certification, proprietary trading algorithms, and demonstrable multi-market optimization. A pure hardware sales structure without BSP certification or proprietary trading software does not achieve this depth.
Source: TransmissionCode 2007 · regelleistung.net · BSP certification according to transmission system operator requirements
12 — Safety & Fire Protection
What "multi-use" means in terms of safety
Multi-use increases the cycle frequency, but not the safety requirements—for stationary LFP storage systems, these are technologically independent of the operating mode.
Thermal Stability
LFP (Lithium Iron Phosphate) cells are cobalt-free and more thermally stable than other lithium-ion chemistries. Standard for stationary industrial storage.
VdS-certified fire protection concepts
Standardized fire suppression systems, surge protection, and temperature control in enclosed container solutions with a defined IP rating.
Standard-compliant grid integration
VDE-AR-N 4110/4120 (medium/high voltage), DIN VDE 0100-712, redundant BMS architecture, lightning protection IEC 62305.
The multi-use control does not affect safety hardware—BMS, fire alarm and suppression systems are independent of the operating mode. An FCR system and a multi-use system have the same safety requirements.
13 — Clarification of terms
Multi-Use is Not Multi-Market — Why the Distinction is Economically Crucial
In the German BESS market, these terms are often used interchangeably. In fact, they describe different revenue models with different economic implications.
Multi-market
FTM Marketing Stack
- Day-Ahead Trading — Rules for the following day
- Intraday Continuous — short-term price fluctuations, 5-minute lead time
- FCR (Primary Control Power) — ~0.3 full cycles/day
- aFRR + mFRR — Secondary/minute reserve
- Negative spot prices — Charging arbitrage during surplus hours
Pure FTM optimization — storage is on the public grid, ahead of the plant meter.
Multi-Use
FTM + BTM on the same asset
- All Multi-Market Revenue Streams — FCR, aFRR, mFRR, Spot, Intraday
- Peak Shaving (BTM) - against capacity charge
- §19 Atypik / AgNes-Optimisation — Reduction of grid fees
- Self-consumption optimization — with or without PV system
- USV / Island operation capability — Security of supply
- Co-Location with MiSpeL — PV + BESS without EEG loss
Multi-market plus BTM applications on the same system—that is the economic core of multi-use.
Multi-market is therefore a subset of multi-use. Anyone operating a pure multi-market storage system leaves the BTM lever unused — peak shaving, §19/AgNes optimization, and self-consumption are not factored in there. The difference between multi-market and multi-use is precisely the BTM stack: significant for industrial sites with load peaks, regulatory grid fee levers, or existing PV systems.
14 — Industrial Electricity Price 2026
KUEBLL and CISAF Reinvestment Obligation — Why Industrial Enterprises Fulfill the Reinvestment Obligation via BESS
The EU’s approval of the German industrial electricity price (April 16, 2026) is tied to the CISAF reinvestment requirement (50 % reinvestment): 50 % of the aid must be reinvested in renewable energy or storage.
KUEBLL permission — 91 sectors
Compensation for electricity price and transmission grid cost subsidies for electricity-intensive sectors (iron/steel production, chemicals, aluminum, paper, glass, etc.). 91 sectors are eligible for subsidies. Prerequisites: Location in Germany, electricity intensity according to WZ classification.
Subsidy Calculation — up to 50 % out of 50 %
Up to a 50 % discount on the wholesale reference price, applied to a maximum of 50 % of annual electricity consumption—with a minimum of 5 ct/kWh (50 EUR/MWh). Term: January 1, 2026, through December 31, 2028. Applications may be submitted retroactively starting in 2027 through the BAFA. Payments will be made in the respective following year.
Reinvestment Requirement — 50 % According to CISAF
50% of the aid received is within 48 months to reinvest in one of the following measures: Renewable energy plants (PV, wind), storage (battery, thermal), energy efficiency measures, electrolyzers, or electrification. BESS fully qualified.
Flexibility Bonus — +10 % Bonus
The subsidy amount will be reduced by 10 % increased, provided the company demonstrates that at least 80% of the reinvestment obligation is allocated to measures aimed at increasing demand flexibility. Of this amount, at least 75% must be allocated to reinvestments. Multi-Use-BESS qualified directly Peak shaving, self-consumption optimization, and FTM marketing are precisely the measures rewarded by the bonus.
How Contracting Fulfills Its Duty
In the BESS Contracting, CUBE CONCEPTS bears the full investment. The customer’s reinvestment obligation is nevertheless fulfilled because the system is installed at the customer’s site and operated by the customer using the subsidized electricity (in accordance with CISAF regulations, EU June 25, 2025). No capital investment required—with full compliance with subsidy regulations.
Source: Commission Communication “Clean Industrial State Aid Framework” (CISAF), Brussels 25.06.2025 · BMWE Press Release Industrial Electricity Price 16.04.2026 · BAFA Application Procedure from 2027 · KUEBLL Partial List 1, Annex I (CELEX:52022XC0218(03))
15 — References
150+ energy projects realized across Europe. ~100 MW BESS capacity currently under construction.
Selected industrial companies with which CUBE CONCEPTS has realized or is currently realizing PV and BESS projects.
TI Automotive
Magna
Valeo
Voestalpine
Tenneco
ITW
In preparation for 2026
Industrial location Saxony — 1 MW / 2 MWh BESS, 1,895 kWp existing PV, multi-use modeling in three regulatory constellations
Pipeline Project
Thermal Management Solutions DE Oberboihingen GmbH (WAHLER) — BESS Contracting in development
The solar power system has been in operation since the summer of 2025. An industrial storage system based on the Contracting model serves as the third step in the company’s sustainability strategy. Manufacturer of high-quality thermostat and temperature control technology. Managing Director Holger Kiebel: *”Battery storage is the logical next step.”*
16 — Frequently Asked Questions
Multi-Use BESS — Answers for Decision-Makers
The twelve most frequently asked questions about multi-use, control logic, economic viability, and regulatory aspects.
With LFP, the 2.1 % system loses capacity at a rate of 2.1 % per year (KPMG, Feb. 2026). The cycle yield must exceed the pro-rated degradation costs plus OPEX. FCR (~0.3 cycles/day) is almost always profitable—low stress, stable capacity price. The CUBE EfficiencyUnit performs arbitrage cycles only when the margin is positive.
200,000–300,000 € FTM revenue potential per MW and year from FCR, aFRR, mFRR, and arbitrage (KPMG AG, Investment Case, Feb. 2026). This is location-independent — no PV system required.
COD Deadline: August 4, 2029. Battery storage systems with commissioning by this date receive a full 20-year grid fee exemption on electricity drawn (Section 118 (6) Energy Industry Act (EnWG)). Planning lead time for existing grid connection: 6–12 months. New construction: 18–24 months.
Yes—provided the control system complies with Section 19. The CUBE EfficiencyUnit supports FCR-SoC (~50 %) and automatically suspends charging operations during HLZ windows. Both revenue streams run simultaneously without manual intervention.
From MiSpeL (BNetzA determination, mid-2026), simultaneous EEG operation and FTM marketing will be possible without loss of remuneration. For the first time, PV locations can combine arbitrage and EEG feed-in — without the previous either-or.
The CUBE EfficiencyUnit logs every charging session and HLZ-related time period with a timestamp. The annual report (deadline: June 30 of the following year) can be exported directly and is archived in an audit-proof manner—no manual documentation is required.
Multi-Use-capable means: Hardware technically supports multiple modes. Multi-Use-optimized means: The control logic automatically prioritizes revenue channels, dynamically calculates cycle thresholds, and documents §19 compliance without manual intervention. The control logic, not the hardware, is crucial.
Yes. FTM-Multi-Use (FCR, aFRR, mFRR, Arbitrage) is completely PV-independent. €200,000–€300,000 of FTM revenue potential per MW/year arises exclusively from market arbitrage and ancillary services — without any self-generation.
Starting with AgNes (BNetzA BGK-25-01-1#3, effective January 1, 2029), dynamic price signaling will replace the static HLZ windows. The CUBE EfficiencyUnit responds to both in real time—no new hardware or contract required.
LCOS (Levelized Cost of Storage) = Total costs per MWh stored over the lifetime. For LFP battery storage: 110 EUR/MWh (KPMG AG, Feb. 2026). Multi-use revenues from FCR and arbitrage typically exceed this value by a multiple — the LCOS is the minimum benchmark for any cycle.
The Immediate Investment Program (Federal Law Gazette 2025 I No. 161 of July 18, 2025) offers two tax incentives with different scopes of application: Declining-balance depreciation up to 30 % in the first year (§ 7 paragraph 2 EStG) applies to all companies. The additional Special Depreciation under Section 7g(5) of the Income Tax Act (40 % spread over up to 5 years) is on SME with previous year's profit ≤ €200,000 limited. Only when combined do they result in the often-cited 70-% first-year deduction—for medium-sized and large industrial companies above the profit threshold, only the 30-% depreciation applies. BESS qualifies as a movable asset under fixed assets. A case-by-case tax review is recommended. More on this: Immediate Investment Program — what it means for BESS →
The November 2025 amendment to the Energy Industry Act (EnWG) has established two drivers for industrial BESS: (1) Section 11c EnWG classifies energy storage systems as projects of overriding public interest—this strengthens their enforceability against competing interests in approval procedures. (2) Section 35 (1) no. 11 of the Federal Building Code (BauGB) (effective January 1, 2026) explicitly privileges co-location storage systems with renewable energy plants of 1 MWh or more in open spaces; no. 12 covers stand-alone storage systems from 4 MW with a maximum distance of 200 m to a substation. Note: Energy sharing pursuant to Section 42c EnWG (effective June 1, 2026) is restricted to non-commercial plant operators, SMEs, and municipalities, and is not initially available to industry.
17 — Next step
Analyze multi-use potential — site-specific
Submit your load profile. CUBE CONCEPTS calculates BTM and FTM potentials separately — based on KPMG-audited market benchmarks and the BNetzA guidelines on storage and grid feed-in tariffs (Jan 16 / Feb 17, 2026). Open-book modeling in three regulatory scenarios, free of charge, no commitment.
Send in last run—free potential analysis →§118 cannot be acquired retroactively — KPMG AG, Feb. 2026 · ~€25,000/month lost benefit for 1 MW
Content and location notice
As of May 5, 2026. All regulatory information (CISAF, KUEBLL, AgNes, MiSpeL, Section 118 EnWG, 2027 EEG Amendment, Immediate Action Program for Investment) is based on published sources at the time of creation; determinations, statutory ordinances, and EU notifications are subject to change. Tax statements do not constitute tax advice—individual case review by a tax advisor is required. Financial figures (FTM revenues, IRR, NPV, payback) are market benchmarks or KPMG comparative calculations and do not represent guaranteed returns. Site-specific modeling is required.