On 3 September 2026 the Folketing adopted the amendment to elforsyningsloven (bill L 10, reintroduced on 25 June 2026 after the election), in force since 14 September 2026. Municipalities and regions may now produce, consume and store electricity from solar plants on their buildings, operate co-located batteries functionally linked to the plant and sell surplus power, provided the plant is established to cover consumption at municipal or regional sites. The general requirement to spin the activity off into a separate company is lifted, as is the modregning (block-grant offset) of the savings. Existing dispensations remain valid, and solar companies founded between 1 January 2020 and 14 September 2026 can be wound up without offset until 1 January 2029.
The business case is shaped by the electricity tax: with the elafgift at 0.8 øre/kWh in 2026–2027, the full saving on self-consumption returns from 2028, when the minister's presentation estimates an indirect advantage of about 70 øre per kWh. Sale of surplus power to the grid remains taxable.
For installers: Expect municipal framework tenders for rooftop PV plus storage from 2027; offer per-site self-consumption analyses, since the exemption is tied to covering the municipality's own load, and prepare documentation for public-procurement requirements.
An information digest prepared from official announcements and industry press; conditions change — always check the official source and the date of the entry before advising a customer.
