Knowledge · Energy law · As of October 2026
Energy law for companies: what applies in 2026
Electricity tax, CO₂ price, grid fees, solar mandate and reporting obligations: energy law for companies is constantly changing. This overview shows what applies to industry and commerce in Germany and the EU, what has been decided and what is still in the legislative process.
0.05 ct/kWh
Electricity tax for the manufacturing sector
55 to 65 €
CO₂ price per ton in 2026 and 2027 (BEHG)
2028
Start of the EU ETS II for buildings and transport
1.1.2027
Solar obligation for new non-residential buildings
At a glance: deadlines and key dates
What already applies and what is coming in the next few years.
1.1.2026
Electricity tax permanently reduced
The manufacturing sector and the agricultural and forestry sectors pay a permanent fee of 0.05 ct/kWh upon request.
1.1.2026
CBAM in the definitive phase
Importers of cement, iron and steel, aluminium, fertilisers, hydrogen and electricity pay for the embedded emissions.
29.7.2026
GModG replaces the GEG
The Building Modernisation Act is in force, further stages follow in 2027, 2028 and 2030.
1.1.2027
Nationwide solar mandate
New non-residential buildings with more than 250 m² of usable space require a solar system.
2027
Industrial electricity price: first applications
Electricity-intensive companies apply to BAFA for the funding for 2026.
2028
EU ETS II starts
EU emissions trading for fuels in buildings and road transport replaces the national scheme.
1.1.2029
New grid fees (AgNes)
The Federal Network Agency is planning a new system that will replace the Electricity Network Charges Ordinance.
26.7.2029
EU Supply Chain Directive
The CSDDD applies to companies with more than 5000 employees and more than 1.5 billion € in revenue.
2034
No more free allowances
For the CBAM sectors, free allocation in EU emissions trading is phased out by 2034.
Electricity tax: permanently 0.05 ct/kWh for the manufacturing industry
The electricity tax rate is 2.05 ct/kWh. Companies in the manufacturing sector and the agricultural and forestry sector receive a relief on request up to the EU minimum rate of 0.05 ct/kWh (§ 9b StromStG). The relief applied initially for 2024 and 2025, but since January 1, 2026 it has been permanent. For trade, services, and other businesses outside the manufacturing sector, the rate remains the same.
The cap on compensation under § 10 StromStG and § 55 EnergieStG no longer exists as of 2024. The related cap on compensation efficiency system regulation expired at the end of 2025. In its place, for manufacturing industry, the cap has been lowered to 0.05 ct/kWh.
Electricity from renewable installations of up to 2 MW that is consumed within the spatial context of the installation itself is exempt from the electricity tax (§ 9, paragraph 1, no. 3 of the StromStG). From 2026, the exemption will be based on the location of the individual installation; the previous requirement to consolidate installations has been removed.
Industrial electricity price 2026 to 2028
The EU Commission approved the industrial electricity price on April 16, 2026. The subsidy guideline has been in effect since May 2026. Eligible companies in 91 sectors, such as chemicals, glass, plastics, and semiconductor manufacturing, are responsible for electricity consumption. For half of the electricity consumption of a receiving facility, the federal government reimburses part of the wholesale price; the target price is 5 ct/kWh.
At least half of the funding must be invested within 48 months in measures that reduce the costs of the electricity system: renewable generation, energy efficiency, load flexibility or modernisation of infrastructure. Applications are accepted by BAFA, for 2026 for the first time in 2027. There is no industrial electricity price for electricity volumes for which electricity price compensation is claimed in the same year.
CO₂ price: EU emissions trading, BEHG and CBAM
Companies pay for CO₂ in two ways: through European emissions trading and through national fuel emissions trading. For imports, the Carbon Border Adjustment Mechanism is added.
EU ETS I
European emissions trading covers power and heat generation, energy-intensive industry, aviation and, since 2024, maritime transport. One allowance entitles the holder to emit one tonne of CO₂ equivalent; the total quantity is capped and decreases every year.
By 2030, emissions under EU ETS I are to be reduced by 62 % compared to 2005. The annual reduction is from 2024 to 2027 of 4.3 % and from 2028 onwards of 4.4 %. For the CBAM sectors, the free allocation will gradually be reduced to zero from 2026 to 2034.
National emissions trading (BEHG)
The Fuel Emissions Trading Act prices CO₂ from fuels and fuels used for transport outside the EU ETS I, primarily in heating and transport. Companies that place the fuels on the market are required to pass on the costs through the price.
In 2025, a certificate cost €55 per tonne. Since 2026, the certificates are auctioned off in a price corridor of €55 to €65. For 2027, the Bundestag decided on the same corridor on October 15, 2026. The certificates must be submitted by September 30 of the following year.
EU ETS II from 2028
A second European emissions trading system will start in 2028 for fuels in buildings and in road transport. The launch was planned for 2027 and was postponed by a year. EU ETS II replaces the national trading system under the BEHG. As before, the suppliers of the fuels are responsible, not the consumers.
Carbon Border Adjustment Mechanism (CBAM)
Since 1 January 2026, the CBAM has been in its definitive phase for cement, iron and steel, aluminium, fertilisers, hydrogen and electricity. Importers of more than 50 tonnes of CBAM goods per year are obligated. CBAM certificates will be sold from 1 February 2027, retroactively for 2026 imports. In Germany, the DEHSt is responsible.
Fossil energy is becoming more expensive because of the CO₂ price. Companies that generate electricity with their own photovoltaic system buy less electricity and bear fewer CO₂ costs passed on through the electricity price. Guarantees of origin can be issued for green electricity marketed without EEG support.
Energy efficiency: obligations and conditions for relief
According to the Energy Efficiency Act (EnEfG), companies with an average end energy consumption of more than 7.5 GWh per year must have an energy or environmental management system according to ISO 50001 or EMAS. For more than 2.5 GWh, they must create and publish implementation plans for economical energy saving measures. Companies that do not qualify as SMEs and do not have such a system are required by the Energy Services Act to conduct energy audits according to DIN EN 16247-1.
On June 24, 2026, the Federal Government decided on an amendment that, among other things, requires the management system to be in place only from 23.6 GWh onwards. The draft is currently before the Bundestag; until it is adopted, the previous thresholds will apply.
Relief is only available in return for something. Companies that have levies capped or apply for aid generally need an energy management system and must implement economic efficiency measures. Whether a measure is economic is assessed in accordance with DIN EN 17463 (VALERI) using the net present value method.
| Relief | Application | Condition |
|---|---|---|
| Capping of the CHP and offshore grid levy (EnFG) | BAFA, by 30 June | From 5 GWh electricity consumption ISO 50001 or EMAS, including ISO 50005 or an efficiency network. To do this, implement economic measures or offer other compensation, such as 30 % unmetered units of electricity from renewable energy sources |
| Carbon leakage relief (BECV) | DEHSt, by 30 June of the following year | ISO 50001 or EMAS. Efficiency measures amounting to at least 80% % of the aid from the previous year |
| Electricity price compensation | DEHSt | Energy management system. Measures with a maximum amortization period of three years or 30 % unutilized units of electricity from renewable energy sources |
| Industrial electricity price | BAFA, in the following year | At least 50 % of the funding will be used for measures that reduce the costs of the electricity system |
Buildings: GModG and nationwide solar mandate
The Building Modernisation Act (GModG) has replaced the Building Energy Act. It was promulgated on 28 July 2026 and has largely been in force since 29 July 2026. Section 106 GModG introduces a nationwide obligation to install solar systems for the first time, with photovoltaics or solar thermal.
1 January 2027
New non-residential buildings
1 January 2028
Existing non-residential buildings
Existing non-residential buildings with more than 500 m² when carrying out measures under § 36 of the GModG, such as a fundamental roof renovation, and public buildings with more than 2000 m²
1 January 2029
Existing public buildings
Public building with more than 750 m²
1 January 2030
Residential buildings and car parks
1 January 2031
Smaller public buildings
Public building with more than 250 m²
The obligation does not apply if the installation is technically impossible, functionally unfeasible or economically unreasonable. The solar mandates of the federal states remain in place, and the states may adopt stricter rules. The law does not specify who operates the installation. Lease and contracting models are possible.
Grid fees: new system from 2029
The Federal Network Agency is restructuring grid fees (AgNes procedure). It published the draft determination on 6 August 2026, and the consultation ran until 18 September 2026. The determination is planned for the end of 2026; the new system is to apply from 1 January 2029 and replace the Electricity Network Charges Ordinance.
- For consumers with more than 100 MWh per year, a capacity price for the booked connection capacity replaces today's demand charge; the energy price remains
- New generating installations are to pay a charge per kW of capacity, planned at around €4 to €7 per kW per year. Existing installations are generally exempt for 20 years from commissioning
- Battery storage systems are to pay a moderate capacity price but no energy price
- The special rule for steady consumption under Section 19 (2) StromNEV applies to existing customers until the end of 2031
Solar power consumed on site does not flow through the public grid and does not bear grid fees. A battery storage system reduces load peaks. Today this affects the demand charge and in future the booked capacity.
Sustainability reports and supply chains: CSRD, CSDDD and LkSG
CSRD
According to Omnibus Directive (EU) 2026/470, only companies with more than 1000 employees and more than 450 million € in revenue must now prepare a sustainability report. Newly registered companies are reporting for the first time for the financial year 2027. In Germany, the implementation law has not yet been adopted (as of October 2026). Until then, the non-financial statement under § 289b HGB applies to the companies that have been registered so far.
CSDDD and LkSG
The EU Supply Chain Directive CSDDD will apply from July 26, 2029, to companies with more than 5,000 employees and more than €1.5 billion in annual sales.
The German Supply Chain Act (LkSG) has applied since 2024 to companies with 1000 or more employees in Germany. An amending act that removes the reporting obligation and limits fines to serious violations is before the Bundestag. BAFA has not reviewed any reports since October 2025; the due diligence obligations continue to apply.
Smaller companies are usually affected indirectly: customers subject to reporting require data on emissions and due diligence from their suppliers, often by contract. A reliable carbon footprint is therefore also becoming important for medium-sized companies.
What your own photovoltaics and battery storage deliver
Less electricity from the grid
Self-consumed solar electricity does not incur any grid fees. For systems up to 2 MW, no electricity tax is charged for domestic consumption in a spatial context.
Lower CO₂ costs
Companies that buy less electricity and fossil energy bear fewer CO₂ costs from the EU ETS and the BEHG, which are passed on through energy prices.
Meet the solar mandate
For large roof areas of 500 kWp or more, CUBE CONCEPTS PV Contracting offers: You can use the solar power without having to invest in the system yourself.
Reduce load peaks
A battery storage system covers load peaks and thus reduces the demand charge. According to the Federal Network Agency's plans, the booked capacity will count from 2029.
Frequently asked questions about energy law for companies
How high is the electricity tax for companies in 2026?
Does the peak equalisation scheme still exist?
How high is the CO₂ price in 2026 and 2027?
When does the nationwide solar mandate apply to companies?
Who receives the industrial electricity price?
Which companies must report under the CSRD?
What is changing for grid fees?
Sources: StromStG; BEHG; German Bundestag (15/10/2026); BMWE (16/04/2026); industrial electricity price funding guideline (BAnz 06/05/2026); Directive (EU) 2023/959; Regulation (EU) 2023/956; DIHK (03/02/2026); GModG (BGBl. 28/07/2026); Federal Network Agency, AgNes draft determination (06/08/2026); Directive (EU) 2026/470; EnEfG; EnFG; LkSG. As of: October 2026. This overview does not replace legal or tax advice.
Lower energy costs, meet your obligations.
CUBE CONCEPTS examines how photovoltaics and battery storage can reduce electricity costs at your site and meet legal requirements.