Photovoltaic contracting shifts the investment in and operation of a solar system to an external service provider—you simply purchase the electricity generated directly from the roof. In 2026, the market will shift significantly: While corporate PPAs for large-scale systems are declining, the on-site business in the commercial rooftop segment is growing. This guide outlines the four model variants, the regulatory drivers, and the accounting logic for small and medium-sized businesses, industry, and property owners.

In 2026, approximately 66,000 photovoltaic systems in Germany will lose their 20-year feed-in tariff under the Renewable Energy Sources Act (EEG)—and their operators are faced with the question of what to do next. The good news for every PV system operator: both modern and older solar systems often continue to generate electricity for 30 years or more, the feed-in tariff remains in effect until the end of 2032, and by converting to self-consumption or repowering, new sources of revenue can be tapped after the EEG subsidy expires. This guide outlines all four options, the economic rationale behind them, and what owners can really expect at the end of a 20-year-old PV system’s life cycle.

Over 90% of industrial roofs in Germany lie idle—yet they hold more than 33 GW of untapped solar potential. This guide explains the actual costs and benefits of a PV system on your industrial roof, as well as the regulatory considerations for 2026.

In concrete terms, PV investment costs in 2026 mean: module prices at historic lows coincide with a regulatory window for the energy transition that closes in 2027 with the EEG reform. Turnkey rooftop systems cost €800–1,500/kWp depending on the system type, ground-mounted systems cost €600–1,000/kWp — and the investment deduction (IAB) under Section 7g of the German Income Tax Act (EStG) lowers the entry barrier by up to 50% of the net acquisition costs before the photovoltaic system even generates any electricity.

What will be the return on investment for commercial and industrial solar power systems in 2026—and when will the investment pay for itself? Three detailed scenarios show the actual returns for a manufacturing facility, a logistics center, and an open-space solar power system with direct sales—including all costs, factors that reduce returns, and the key difference between self-consumption and feeding electricity into the grid.