Photovoltaic Expansion in 2026: What the Numbers Mean for Investors and Businesses
Net photovoltaic capacity additions in Germany totaled 7,931.1 MW in the first half of 2026, which was on par with the previous year—but the underlying structure has shifted: For the first time, ground-mounted systems, at 4,234.8 MW, accounted for more capacity than all rooftop systems combined, while the number of newly registered systems plummeted by 18 percent.
The short answer
In the first half of 2026, Germany added 7,931.1 MW of net photovoltaic capacity—a figure on par with the first half of 2025, when 7,407 MW were reported. However, this stable overall capacity masks a structural shift: Ground-mounted systems accounted for 4,234.8 MW from just 1 , 063 projects, while rooftop systems accounted for 3,496.6 MW from over 202,000 installations. The number of newly registered systems fell by 18 percent; in the commercial segment (between 100 and 750 kW), the decline was as high as 48 percent. A few large projects are now driving the market, which was previously supported by many small ones.
The expansion of photovoltaic capacity is one of the key indicators of progress in the energy transition—and it directly influences companies’ investment decisions: It shows where capital, skilled labor, and grid connection capacity are flowing, and thus also where a company’s own project will face competition and where it will not.
This article analyzes the expansion of photovoltaic capacity in Germany for the year 2026 and explains what the current figures mean for investors and companies. It is intended for decision-makers who want to understand the market and assess the opportunities and risks for their own projects. The analysis is based on current data from the Federal Network Agency, BSW-Solar, and Fraunhofer ISE, as well as on regulatory developments through September 2026.
Photovoltaic Expansion in Germany: Midyear Report for 2026
The expansion of photovoltaic capacity in 2026 can no longer be gauged by a single figure. The Federal Network Agency reports a net increase of 7,931.1 MW for the first half of 2026—a figure on par with the same period last year. In July, 1,854.3 MW were added, and in August, 1,687.7 MW according to preliminary estimates by the Federal Network Agency. However, the segment data below tells a different story: Germany’s solar expansion is shifting from many small systems to a few large ones.
Meanwhile, Germany’s installed PV capacity continues to grow: The approximately 117 GW reported by the Federal Network Agency for the end of 2025 was supplemented by the aforementioned 7.9 GW in the first half of 2026. So the installed capacity isn’t the problem—it’s the pace of growth.
Photovoltaic Systems in Germany: An Overview of the First-Half 2026 Figures
| Segment | Appendices H1 2026 | Performance H1 2026 | Classification |
|---|---|---|---|
| Ground-mounted solar arrays | 1.063 | 4,234.8 MW | largest segment |
| Roof-mounted systems | 202.721 | 3,496.6 MW | declining |
| Plug-in Solar Devices | 208.954 | 286.0 MW | down in June, up again in July |
| Other Solar Systems | 11 | 3.8 MW | Niche |
| Total net increase | – | 7,931.1 MW | Order of magnitude compared to the previous year |
Source: Federal Network Agency, Statistics on Electricity Generation Capacity from Selected Renewable Energy Sources, August 2026, analysis of the Market Master Data Register as of September 14, 2026 (net capacity additions, Table 1; segments reported as gross commissioning, Table 12). Late reports may still cause slight changes to the figures.
What the expansion figures mean for your project
Whether a site is profitable is determined not by the half-year financial statements, but by the grid connection, the segment, and the timing. Logic Energy designs, builds, and operates photovoltaic systems for investors and companies—from site acquisition through long-term operation. The contractual partner for direct PV investments is mediplan Helm e.K., a partnership with personal liability of the owners.
Photovoltaic Market 2026: Large-scale megaprojects Drive Expansion
The most significant change in the 2026 PV installation statistics does not concern capacity, but rather the number of installations. Across all size categories, the Market Master Data Registry recorded approximately 388,000 systems in the first half of the year—18 percent fewer than in the same period last year and just under a third fewer than in 2024. The segments most affected are precisely those in which commercial enterprises typically build:
- Commercial PV systems ranging from 100 to 750 kW: a 48 percent decline in the number of systems
- Solar power systems ranging from 30 to 100 kW: the number of systems has also declined significantly
- Systems over 750 kWp: 891 projects, which is nearly on par with the previous year
At the same time, the 2,026 new large-scale systems over 750 kW registered in 2026 are, on average, about a quarter larger than those in the previous year. A few large projects thus make up for what hundreds of thousands of smaller systems no longer provide. This becomes clear in June: 725.8 MW from ground-mounted systems versus 655.3 MW from approximately 41,800 rooftop systems—just over 1,000 solar farms in the first half of the year generate more power than 200,000 rooftops.
Installed PV Capacity in Germany: Where Photovoltaic Expansion Stands in 2026 in Relation to the 215-GW Target
Section 4(3) of the EEG 2023 does not specify an annual expansion target, but rather targets for installed capacity: 128 GW in 2026, 172 GW in 2028, and 215 GW in 2030. The Federal Network Agency already reports 129,258 MW as of the end of August 2026—meaning the 2026 target has been met. The gap lies in the pace: According to the Federal Network Agency, to reach 215 GW by the end of 2030, an average of approximately 1,649 MW must be added each month (215,000 MW minus 129,258 MW, spread over the remaining 52 months), or just under 20 GW per year. From January through August 2026, the net increase was 11,252.1 MW (as of the latest recorded figures; the Federal Network Agency expects approximately 221 MW in late registrations for August), averaging just over 1,400 MW per month. The second half of the year is traditionally stronger due to seasonal factors, but the pace required to meet the 2030 target has not yet been achieved.
In our article on PV and lignite in 2025, we showed that solar power generated more electricity than lignite for the first time in 2025.
Residential Solar Market: Structural Decline Across All Segments
The decline in the residential rooftop solar segment is the result of structural changes that are clearly evident in the analysis of installation data and will continue into 2026. The installation of residential rooftop solar systems will show clear signs of saturation in 2026: Suitable rooftops are already occupied in many areas, and the demand for new installations is weaker than the initial installation boom of previous years.
PV Installation Growth for Residential and Small-Scale Systems: As of 2026
- Newly registered facilities in the first half of 2026 across all size categories: approximately 388,000 —18 percent below the previous year, just under one-third below 2024
- Plug-in Solar Devices H1 2026: Approximately 209,000 new registrations totaling 286.0 MW; registrations declined again for the first time in June
- 30- to 100-kW segment: significant decline in the number of systems
- 100–750-kW segment: a 48 percent decrease in the number of plants
- Balcony Power Plants: About 1.2 million plug-in solar devices were registered by the end of 2025
- Value-Added Tax: The zero tax rate (0 percent, Section 12(3)(1) and (4) of the German Value-Added Tax Act (UStG)) will continue to apply in 2026 to the delivery and installation of residential PV systems.
As of: Stecker-Solar Federal Network Agency, MaStR as of September 14, 2026; new registrations and segment quotas from the EWS market analysis, as of July 14, 2026. Late submissions to the market master data registry may still cause slight changes to these figures.
The BSW Solar Association reported a 28 percent decline in the residential segment compared to the previous year and, together with twelve other solar industry associations, is warning of a further deterioration due to planned cuts in subsidies. The causes are multifaceted: saturation effects in single-family housing developments, reduced feed-in tariffs, higher financing costs, and political uncertainty regarding the future of subsidies.
The photovoltaic market is undergoing a structural shift. While the residential segment is shrinking, the share of large-scale systems exceeding 1 MWp is growing steadily. Commercial rooftop systems, ground-mounted systems, and agri-PV are the segments where professional project developers consistently make a difference.
Commercial Rooftop Systems: 80 Percent of Potential Remains Untapped
The commercial rooftop solar segment—the so-called “small commercial segment” ranging from 100 to 750 kWp—is, despite its enormous potential, the most underestimated segment of the German photovoltaic market. This is not due to a lack of economic viability, but rather to structural barriers that can be overcome.
Solar Power Systems on Commercial and Industrial Roofs: Potential in Numbers
Commercial rooftop systems in Germany have a potential of 36 to 37 GW. This corresponds to just over a quarter of the total installed PV capacity today, which stands at around 129 GW (Federal Network Agency, as of the end of August 2026)—on land that is already paved and does not need to be taken away from anyone.
- Theoretical potential on industrial and logistics rooftops: approximately 36 to 37 GW across 362 million square meters of roof area (Garbe / pv magazine, January 2024)
- Percentage of industrial buildings without photovoltaic systems: approximately 80 percent (Fraunhofer IIS, March 2025)
- New commercial roof space added each year: 5 to 6 million m²
- Solar requirements are already in place in nine federal states, including Baden-Württemberg, Bavaria, and North Rhine-Westphalia—for new construction and renovations
For businesses, this is where the real advantage lies: Photovoltaic systems make use of unused space that is already available and convert it into a source of self-generated electricity. Unlike with an investment in an open-field installation, there is no need to purchase or lease land—the space already belongs to the business.
Baden-Württemberg: Mandatory Solar Installation and Current Status
Baden-Württemberg is one of the German states with the most ambitious solar targets. According to the Federal Network Agency, installed PV capacity stands at approximately 16.1 GW (as of the end of August 2026)—well below the level that climate protection experts estimate is needed to ensure the state’s climate-neutral electricity supply. At the same time, Baden-Württemberg has had a solar mandate in place since 2022 for new buildings and since 2023 for major roof renovations, including those on commercial buildings. For companies with operations in Baden-Württemberg, the decision to install their own PV system is therefore no longer optional.
Why cost-effectiveness is so important for businesses
The key factor is not the feed-in tariff, but the self-consumption rate. Commercial solar systems without storage achieve a self-consumption rate of 70 to 90 percent, depending on the load profile. According to the Federal Statistical Office, non-residential customers paid an average of 19.22 ct/kWh (excluding VAT) in the second half of 2025, while smaller commercial businesses with annual consumption of 20 to 499 MWh paid 26.18 ct/kWh. PV electricity from rooftop systems over 30 kWp costs between 5.7 and 12.0 ct/kWh (Fraunhofer ISE). The spread—that is, the direct savings—ranges roughly between 7 and 20 ct/kWh per kilowatt-hour consumed on-site, depending on the consumption band and location.
| Key figure | Value |
|---|---|
| Capital Expenditures for Commercial Roofs | 900–1,600 €/kWp (rooftop systems over 30 kWp) |
| LCOE for rooftop systems over 30 kWp | 5.7–12.0 cents per kWh |
| Electricity Prices for Non-Residential Customers, Second Half of 2025 (excluding VAT) | 19.22 ct/kWh on average, 26.18 ct/kWh for 20–499 MWh/year |
| Self-consumption rate without battery storage | 70–90% |
| Typical Payback Period | 5–8 years |
| KfW Loan 270 | Best rate tier: max. 4.46% effective (as of September 24, 2026) |
| Sales Tax | 19%; zero tax rate applies only to residential and public welfare buildings or systems up to 30 kWp (Section 12(3)(1) of the Value-Added Tax Act) |
Sources: Investment costs and LCOE: Fraunhofer ISE, Levelized Cost of Electricity for Renewable Energies, July 2024 study; Electricity prices for the second half of 2025, excluding VAT: Federal Statistical Office, average according to Press Release No. 111 dated March 31, 2026, consumption range 20–499 MWh according to Eurostat table nrg_pc_205 (report by the Federal Statistical Office).
Tax Incentives for Business Owners
Unlike private solar installations, businesses have access to a wide range of tax incentives:
- Investment deduction: Up to 50 percent of the planned acquisition costs of a single investment may be deducted in advance; the total amount of investment deductions in the year of deduction and in the three preceding fiscal years is limited to 200,000 euros per business (§ 7g (1), sentence 4, EStG)
- Declining-balance depreciation: 15 percent per year on the PV system, 30 percent per year on battery storage, valid through December 31, 2027
- Special Depreciation: up to 40 percent in the first five years (Section 7g(5) of the Income Tax Act)
- Combined effect: 27.5 percent of the investment costs in the year of investment, up to 77.5 percent cumulatively over two years
A tax advisor should determine whether this applies to your specific situation. We have summarized detailed information on tax options in the article “Photovoltaics and Tax Savings.”
Barriers – and how to overcome them
Three structural barriers are holding back the segment. All of them have technical or regulatory solutions.
Structural Engineering. PV systems have an in-situ weight of about 30 kg/m²—many existing roofs are not designed to support this load across their entire surface. Specially designed support structures that apply loads only to structurally sound points and bridge gaps make even such roofs suitable for use. Glass-glass modules based on the newer TOPCon technology, which are increasingly replacing older PERC cells, deliver higher power density at a comparable weight. The roof’s structural integrity must always be checked before installing new modules.
The Tenant-Landlord Dilemma. The landlord invests; the tenant saves on electricity. Contract models with electricity purchase agreements offer benefits to both parties—Solar Package I has further simplified this through the communal building supply system under Section 42b of the Energy Industry Act (EnWG).
Grid connection. Wait times at grid operators and varying connection requirements depending on the federal state can delay projects. Submitting an application early is crucial. Depending on the grid situation, the grid operator may also require a limit on the feed-in capacity for new installations—this must be factored in from the outset when designing the system size and storage capacity. Our article on the 2026 KraftNAV amendment provides more information on the current grid connection rules.
Planning Note: An expansion of an existing PV system within twelve months of its original commissioning is generally treated as a single system for tax and regulatory purposes. This is relevant for phased implementation and expansion plans. Each expansion must also be reported to the grid operator and recorded in the market master data registry—failure to report may jeopardize eligibility for feed-in tariffs.
Ground-Mounted Systems: The Largest Segment in the German Solar Market
Ground-mounted systems have become the dominant segment in the German photovoltaic market—a historic turning point that solidified in 2026. In the first half of 2026, they accounted for approximately 53 percent of the gross installed capacity. When large commercial rooftop systems are included, well over half of the new capacity added in 2026 will come from project-based installations—no longer from ground-mounted systems.
New Open-Space Solar Capacity: Figures and Trends for 2026
| Key figure | H1 2025 | H1 2026 | Change |
|---|---|---|---|
| Open-Space Expansion | 2,981 MW | 4,234.8 MW | increased significantly |
| Expansion of Roof-Mounted Systems | – | 3,496.6 MW | declining |
| Projects over 750 kWp (number) | about 890 | 891 | stable |
| Average plant size over 750 kW | Basic | – | + about 25% |
Open Space H1 2025: Fachagentur Wind und Solar / Solar-Monitor, August 28, 2025. H1 2026: Federal Network Agency, MaStR as of September 14, 2026. The capacity figures for both years are derived from different sources and analysis dates; therefore, we do not report a percentage change. Number of installations and average sizes: EWS Market Analysis, as of July 14, 2026.
This trend has been evident over the past three years: According to the Wind and Solar Agency, approximately 2.8 GW of ground-mounted capacity was added in the first half of 2024, approximately 3.1 GW in 2025, and approximately 4.1 GW in 2026 (gross, as of July 22, 2026). The figures in the table are based on different data collection dates and therefore differ. Germany’s photovoltaic expansion is increasingly focused on ground-mounted projects—not because rooftops are uneconomical, but because project planning, financing, and grid connection can be organized on a larger scale for these projects.
EEG Tenders: Oversubscribed
Data from the EEG auctions show that demand for subsidized ground-mounted solar installations far exceeds the available quota. In Segment 1—ground-mounted installations over 1 MW—bids totaling 5,247 MW were submitted for an auction volume of 2,328 MW as of the December 2025 bidding deadline. This corresponds to a coverage rate of approximately 225 percent: the bids amounted to 2.25 times the tendered volume. In the March 2026 round (coverage rate of 201.44 percent) and the July 2026 round (148.51 percent), demand remained significantly higher than the volume, though the gap is narrowing.
We maintain the current feed - in tariff rates, maximum values, and premium amounts centrally in the 2026 EEG Feed-in Tariff Guide —where they are listed along with their effective dates and legal basis.
Capital Expenditures and System Prices
Fraunhofer ISE estimates the investment and electricity generation costs as follows:
- Capital costs for ground-mounted systems over 1 MWp: 700 to 900 €/kWp (Fraunhofer ISE)
- System costs for a large rooftop installation over 30 kWp: 900 to 1,600 €/kWp (Fraunhofer ISE)
- LCOE for ground-mounted systems: 4.1 to 6.9 ct/kWh (Fraunhofer ISE, July 2024)
Source: Fraunhofer ISE, Levelized Cost of Electricity for Renewable Energies, Study, July 2024.
Our article on the direct marketing of PV electricity in 2026 explains in detail how direct marketing and storage arbitrage affect the revenue structure.
The critical bottleneck: grid connection
Despite attractive economic viability, grid connection is the biggest risk for ground-mounted projects. In October 2025, BSW-Solar reported an average wait time of four months just to be assigned a connection point—and in extreme cases, years. In Bavaria, 25 GW of grid connection applications for renewable energy are currently in the queue. Delivery times for substations can be up to two years.
Agri-PV: Huge potential, regulatory hurdles
Agri-PV refers to the simultaneous use of land for agriculture and solar power generation on the same plot. Agri-PV thus combines agriculture with solar energy and opens up new opportunities for large-scale projects without taking arable land out of production. Agri-PV has the greatest long-term growth potential in Germany’s photovoltaic expansion. However, it is also the segment that is currently being held back by a legal impasse at the EU level.
What the data on agri-PV shows
- Agri-PV potential on the most suitable land: 500 GW (Fraunhofer ISE, July 2025)
- Total technical potential: up to 7,907 GW
- Germany's Largest Agri-PV Project: Tützpatz, Mecklenburg-Western Pomerania, 76 MWp (Vattenfall, PPA with Deutsche Telekom)
- Major Project Under Construction: Steinhöfel Climate Park, Brandenburg, up to 753 MWp on approximately 500 hectares (SUNfarming), including 106 MWp awarded under the EEG
The regulatory brake
Since July 2023, agri-PV has been eligible for a special provision under Section 35(1)(9) of the German Building Code (BauGB): Solar installations of up to 2.5 hectares—or approximately 1 MWp—can be approved without a zoning plan.
Solar Package I provides for an additional technology bonus for high-mounted and vertically oriented agri-PV systems. EU approval under state aid law is still pending, so the bonus cannot yet be activated. Amount and legal status: see EEG feed-in tariff for 2026.
With investment costs ranging from €900 to €1,700 per kWp for ground-mounted agri-PV systems, compared to €700 to €900 per kWp for ground-mounted systems larger than 1 MWp (Fraunhofer ISE, July 2024), agri-PV is not financially viable in many cases without the full bonus.
Learn more about agri-PV at Logic Energy and what to consider when planning a project.
Sector Integration: E-Mobility, Heating, and the Energy Storage Market as Growth Drivers
Sector coupling is fundamentally changing the role of PV systems. By 2026, solar power will no longer be just electricity for household outlets, but will serve as the foundation for heating, mobility, and grid services. At the same time, increased self-consumption resulting from sector coupling enhances the economic viability of each system.
E-mobility as a catalyst for solar power
About 40 percent of new PV systems are installed alongside an electric vehicle or charging infrastructure. E-mobility has thus become the most important factor driving PV expansions and new installations in the commercial sector. Since the 2025 amendment to the Energy Industry Act (EnWG), bidirectional charging has become more economically attractive: double grid fees for feeding electricity back into the grid from the vehicle have been eliminated. This turns the electric vehicle into a flexible storage solution without the need for additional investment in stationary battery storage systems.
There is no federal purchase incentive for company vehicles; the environmental bonus expired in 2023. The BAFA’s 2026 electric vehicle subsidy is available only to private individuals with a taxable annual household income of no more than 80,000 euros (up to 90,000 euros for those with children). The economic benefit comes from how the vehicle is used: Anyone who charges their electric vehicle during the day using their own solar power reduces the effective charging costs to 5 to 12 ct/kWh instead of 35 to 45 ct/kWh from the grid. For companies with a vehicle fleet, this effect can be scaled up across the entire fleet.
Heating: Heat Pumps and Solar Power
The combination of PV and heat pumps is becoming increasingly common. Heat pumps cover a large portion of their energy needs with self-generated solar power—this reduces annual electricity consumption from the grid and significantly improves the system’s self-consumption rate. For businesses with a heating load, this effect directly contributes to lowering energy costs. As a general rule, higher electricity consumption—whether from a heat pump, charging infrastructure, or production processes—increases the economic efficiency of the PV system, because greater self-consumption means more savings on grid electricity costs.
The Storage Market in Germany in 2026
The battery storage market has grown exponentially in just a few years, and by 2026 it will be growing significantly faster than the installation market. The market is increasingly shifting from residential storage systems to larger, project-driven installations:
| Key figure | Value |
|---|---|
| Cumulative storage capacity as of the end of 2025 | over 25 GWh |
| Battery storage systems installed by the end of 2025 (all size classes, MaStR) | about 2.2 million units |
| Storage Prices in 2026 | 400–800 €/kWh |
| Registrations of Large-Scale Energy Storage Systems Over 750 kWh, H1 2026 | +161% compared to the previous year |
| Registrations for C&I Energy Storage Systems (100–750 kWh), H1 2026 | +48% after +69% in the previous year |
| Average Storage Capacity for C&I | 246 kWh after 193 kWh |
| Average Storage Size Utility | over 17 MWh, up from 13.9 MWh |
Sources: Fraunhofer ISE (storage capacity as of the end of 2025), market master data registry according to pv magazine dated January 6, 2026 (number of battery storage systems as of the end of 2025), EWS market analysis as of July 14, 2026 (installation and capacity trends for H1 2026).
The storage market is thus the only segment that will grow in 2026 in terms of both the number of installations and their size.
Solar Power Plus Storage: Why This Combination Is Becoming the Norm
Battery storage systems have effectively become standard in new installations—about 80 percent of new residential PV systems are built with storage. The reason is simple: A storage system makes it possible to use the self-generated solar power at night and in the early morning hours, thereby shifting exactly those kilowatt-hours that would otherwise be fed into the grid at lower rates. The higher the installed photovoltaic capacity relative to daily consumption, the greater the impact of this effect.
In the commercial sector, there is a second benefit: peak load reduction. Storage systems lower the power price component of grid fees, which is a significant factor for businesses with pronounced consumption peaks. Regional and national subsidy loans are available for battery storage systems and new PV investments.
Our article on PV storage in 2026 explains how co-location of photovoltaic systems and storage works in a commercial setting.
Solar Power in Germany: What the Installation Figures Mean for Project Decisions in 2026
Factor 1: Predictable startup costs and available capacity
Fraunhofer ISE estimates the investment costs for ground-mounted systems over 1 MWp at 700 to 900 €/kWp, and for rooftop systems over 30 kWp at 900 to 1,600 €/kWp (July 2024 study). Module prices rose for the most part in the first half of 2026; since July, the rise has come to a halt; in August, there were hardly any changes, and in some cases, prices fell again (pv magazine, July 16 and August 18, 2026). Added to this is a side effect of the decline in new installations: the availability of skilled labor is noticeably better in 2026 than it was during the boom years.
Factor 2: The time window before the CfD system transition
The proposed EEG 2027 calls for the introduction of a two-way differential contract for new systems with a capacity of 100 kWp or more. Operators will receive a top-up during low-price periods but must repay the difference during high-price periods. Photovoltaic systems that go into operation in 2026 will still be subject to the existing feed-in tariff regime without a repayment obligation.
Our article on the 2027 CfD requirement for PV investors explains exactly what this regulatory change means and how to prepare for it in 2026.
Factor 3: Negative electricity prices as a risk—and as an opportunity for revenue with storage
573 hours of negative grid electricity prices in 2025 set a record. This poses a revenue risk for unhedged installations: Since the Solar Peak Act (in effect since February 25, 2025), new installations receive no compensation during periods of negative prices (Section 51 EEG 2023); For systems under 100 kW, this rule does not apply until after the end of the calendar year in which a smart metering system is installed (Section 51(2)(1) EEG 2023). For solar systems with integrated battery storage, the logic is reversed: batteries charge for free during hours with negative prices and discharge during expensive peak-load periods. This explains part of the storage boom that is becoming apparent in the 2026 installation figures.
How this market situation translates into specific return expectations, investment structures, and terms is the focus of our investment guide: Photovoltaics as an Investment—Models, Key Figures, and Contractual Partners. There you will find documented return figures, information on the role of mediplan Helm e.K. as a contractual partner, and the complete risk disclosures.
Regulatory Environment: The Window Is Closing
What Is Already in Effect Under the Regulations
- Solar Package I (effective May 2024): Limit on balcony power plants set at 800 W; shared building power supply under Section 42b of the Energy Industry Act (EnWG)
- Solar Peak Act (effective February 2025): Zero remuneration in the event of negative prices for new installations; for systems under 100 kW, this applies only starting in the calendar year following the installation of a smart metering system (Section 51(2)(1) EEG 2023); new installations over 7 kW require a smart meter and a control box (Section 29(1)(2) MsbG)
- Declining-balance depreciation (effective July 2025, limited to December 31, 2027): 15 percent per year for PV systems, 30 percent per year for battery storage systems
- Zero tax rate (effective January 2023, valid through 2026, Section 12(3) of the Value-Added Tax Act (UStG)): 0 percent VAT on the supply and installation of PV systems on residential and public-benefit buildings, as well as systems up to 30 kWp
What's left to do
- EEG 2027: Government draft has been going through the legislative process since July 29, 2026; its scheduled entry into force on January 1, 2027, is considered ambitious
- EU State Aid Approval for Solar Package I: Increased Feed-in Tariffs for Commercial Rooftop Systems and the Agri-PV Bonus Remain Subject to State Aid Approval; Details in the EEG Guidelines
- AgNes Grid Fee Reform: Structural Measures for Prosumers Starting in 2027 at the Earliest
For investors and companies, the following applies: Anyone who commissions a facility in 2026 will be operating within the currently known legal framework. The regulatory landscape for 2027 is more uncertain than in previous years. That’s no reason to panic, but it is a reason to act in 2026 rather than wait.
This article is intended solely for general informational purposes and does not constitute investment, tax, or legal advice. Return figures are based on historical data from the Helm Group and are not a guarantee of future results. For advice tailored to your individual situation, please consult a licensed advisor. All information is provided without warranty. As of September 2026. Logic Energy is not itself a financial or tax advisor. Upon request, we can refer you to independent financial advisors from our network of partners; these advisors will conduct the initial consultation to ensure that the assessment is tailored to your situation and not to our offer.
Conclusion
The German photovoltaic market in 2026 is no longer a uniformly growing market—it is a market of shifts. Anyone who looks at the installation data can see the pattern: Total capacity remains stable, but it is driven by fewer and fewer, ever-larger systems. Residential and small-commercial rooftop systems are losing ground, while ground-mounted projects are gaining ground. The storage market is growing faster than the system market. Sector coupling with e-mobility and heating is changing the way companies think about PV projects.
For businesses with suitable roof space, the decline in the 100-to-750-kW segment means one thing above all else: available capacity among planners and contractors.
Planning a solar power project?
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Frequently Asked Questions About Photovoltaic Expansion
How much new photovoltaic capacity was installed in Germany in 2026?
Why is the number of new PV systems declining despite stable output?
Which PV segment will have declined the most by 2026?
Which PV segment is growing the fastest in Germany?
Will solar power systems still be worth it for businesses in 2026?
What is the CfD system, and why is it relevant for PV operators?
What tax benefits will solar power offer businesses in 2026?
Installation figures: Federal Network Agency, MaStR as of September 14, 2026. Plant figures and segment shares: EWS Market Analysis, as of July 14, 2026. Late registrations may still cause slight changes to these figures.
References
- Federal Network Agency – Statistics on Electricity Generation Capacity from Selected Renewable Energy Sources, August 2026 – Half-Yearly and Monthly Figures, Current Capacity, Expansion Path, MaStR Status as of September 14, 2026
- pv magazine – Federal Network Agency Expects Net Expansion of 1,268 Megawatts in June – July 15, 2026
- Solarserver / EWS – Photovoltaic Market in the First Half of 2026: Ever-Larger Solar Farms and More Large-Scale Battery Storage – July 17, 2026
- Wind and Solar Agency / Solarserver – Expansion of Ground-Mounted Photovoltaic Plants in the First Half of 2025 – Baseline: 2,981 MW, August 28, 2025
- Federal Network Agency – Expansion of Renewable Energies 2025 – Preliminary Estimate of PV Installation Growth, January 8, 2026
- Fraunhofer ISE – Current Facts About Photovoltaics in Germany – Updated Continuously
- Fraunhofer ISE – Levelized Cost of Electricity (LCOE) for Renewable Energy – Study, July 2024
- pv magazine – BSW-Solar: 28 Percent Decline in the Residential Segment – December 8, 2025
- pv magazine – Commercial Roofs Offer 37 Gigawatts of Photovoltaic Potential, Garbe Study – January 10, 2024
- pv magazine – Fraunhofer ISE: Germany Has the Potential for 500 GW of Agri-Photovoltaics – July 8, 2025
- Federal Network Agency – Electricity Market 2025: Negative Wholesale Prices in 573 of 8,760 Hours – January 5, 2026
- § 4 EEG 2023 – Expansion Path (No. 3: Solar Power Plants—128 GW in 2026, 172 GW in 2028, 215 GW in 2030)
- GÖRG Attorneys at Law – Draft of the EEG 2027: An Overview of the Initial Reform Plans – March 9, 2026
- § 51 EEG 2023 – Reduction of the Payment Entitlement in the Event of Negative Prices
- § 7g of the Income Tax Act – Investment Deductions and Special Depreciation Allowances
- Section 7(2) of the Income Tax Act (EStG) – Declining-Balance Depreciation, valid through December 31, 2027
- Helm Group – 2024 Portfolio Return Data, Internal Project Data