Denmark5
Reduced electricity tax for heavy/process use
tax relieftax
In force · effective 2014
Electricity-tax reimbursement (godtgorelse) for process electricity, leaving businesses paying close to the EU-minimum rate (~0.4 ore/kWh).
Typical effect of this kind of measure: Lowers the cost of building or running a data center here (tax breaks, cheaper power, grants). A siting incentive: pulls investment in rather than constraining it.
Skattestyrelsen / Lov om afgift af elektricitet (elafgiftsloven) ·
sourceExecutive Order 1167/2025 – cost-benefit analysis of waste-heat use for data centres >1 MW
regulationheat reusein friction index
In force · effective 2025
Data centres with total rated energy input >1 MW; on construction or substantial refurbishment (cost >50% of new); CBA per Annex XI EED; approval required first. Exempt: data centres whose waste heat is or will be used in district heating or in their own building. In force 11 Oct 2025.
A new or substantially refurbished data centre over 1 MW must prepare a waste-heat and district-heating cost-benefit analysis, including cooling options that capture heat at a useful temperature. The Danish Energy Agency must approve it before any heat or cooling project application or binding steps.
Energistyrelsen (Danish Energy Agency) ·
sourceEnergy-efficiency scheme for surplus heat (tax exemption) – BEK 481/2026, based on LOV 2606/2021
tax reliefheat reuse
In force · effective 2022
VAT-registered firms; verified ISO 50001:2018 energy review of surplus-heat processes; efficiency measures as a condition. LOV 2606/2021 in force 1 Jan 2022; BEK 481/2026 in force 1 Jul 2026, replacing BEK 2656/2021.
A firm selling surplus heat (e.g. a data centre supplying district heating) can join the Energy Agency scheme: a verified ISO 50001 energy review plus agreed efficiency measures, which gives access to the surplus-heat tax exemption.
Energistyrelsen / Skatteministeriet ·
sourceAbolition of the price cap on surplus heat (LOV 738/2025)
regulationheat reuse
In force · effective 2025
In force 1 Jul 2025; old rules still apply to periods before that date.
Data centres selling surplus heat to district-heating companies are no longer subject to the regulated surplus-heat price cap (BEK 458/2023) from 1 July 2025.
Folketinget / Ministry of Climate, Energy and Utilities ·
sourceBEK 926/2024 – Reporting and publication of data centres' energy performance
reportingsustainability reporting
In force · effective 2024
Installed IT power ≥500 kW; fields include owner/operator, start date, municipality, floor area, installed power, data traffic and storage, plus the Annex I/II KPIs. Defence and civil-protection sites exempt. In force 1 Sep 2024.
Operators of data centres with at least 500 kW installed IT power must report to the EU data-centre database (first by 15 Sep 2024, then yearly by 15 May) and supply data to the Danish Energy Agency on request.
Energistyrelsen (Danish Energy Agency) ·
sourceGermany8
EnEfG §11: Data-centre PUE limits
regulationenergy efficiency
In force · effective 2023
Existing DCs PUE ≤1.5 from 1 Jul 2027, ≤1.3 from 1 Jul 2030; new-build (from 1 Jul 2026) ≤1.2 within two years.
Typical effect of this kind of measure: Sets efficiency rules a data center must meet, e.g. a PUE ceiling or mandatory KPI reporting. Can force cooling/design changes and rule out inefficient builds.
BMWK / Bundesregierung ·
sourceEnEfG §12: Energy/environmental management systems
regulationenergy efficiency
In force · effective 2023
Implement ISO 50001 or EMAS by mid-2025.
Typical effect of this kind of measure: Sets efficiency rules a data center must meet, e.g. a PUE ceiling or mandatory KPI reporting. Can force cooling/design changes and rule out inefficient builds.
EnEfG §11: Mandatory waste-heat reuse quotas
regulationheat reusein friction index
Phased · effective 2026
Min reused-energy share for new DCs: ≥10% (from Jul 2026), ≥15% (2027), ≥20% (2028).
Typical effect of this kind of measure: Obliges the facility to reuse its waste heat or limit cooling-water use. Shapes site design and can steer siting toward heat-offtake or water-rich locations.
EnEfG §13–14: DC energy-efficiency register & reporting
reportingenergy efficiency
In force · effective 2024
Annual reporting of energy, PUE, waste-heat use, renewable share.
Typical effect of this kind of measure: Sets efficiency rules a data center must meet, e.g. a PUE ceiling or mandatory KPI reporting. Can force cooling/design changes and rule out inefficient builds.
Bundesregierung (federal register) ·
sourceEnEfG §11: 100% renewable electricity requirement
targetrenewable
Phased · effective 2024
50% renewable from 1 Jan 2024; 100% from 1 Jan 2027.
Requires a share of renewable / carbon-free electricity. Affects power sourcing, PPAs and run-cost, and can gate approval of new load.
EnEfG §15 – Energy-use disclosure to colocation customers
reportingsustainability reporting
In force · effective 2024
Applies to data-centre operators serving third parties; yearly per-customer energy statement from 1 Jan 2024.
Colocation/hosting operators must give each customer an annual statement of the energy consumption attributable to them.
Bundestag / BMWK (Energieeffizienzgesetz, BGBl. 2023 I Nr. 309) ·
sourceEnEfG §16 – Duty to avoid and reuse waste heat (companies >2.5 GWh/yr)
regulationheat reusein friction index
In force · effective 2023
Companies whose average final energy use over the last 3 years exceeds 2.5 GWh; excludes installations already covered by BImSchG permits with more specific rules.
A data centre using more than 2.5 GWh/yr must avoid waste heat to the state of the art and reuse it where technically and economically reasonable.
EnEfG §17 – Waste-heat platform (Plattform für Abwärme) reporting
reportingheat reuse
In force · effective 2023
Companies >2.5 GWh average annual final energy use; annual submission by 31 March; updates when things change; security exceptions apply.
Data centres above 2.5 GWh/yr must report their waste heat to the federal platform every year and answer data requests from heat-network operators.
Bundesstelle für Energieeffizienz (BfEE/BAFA) ·
sourceSweden2
Reduced electricity tax for data centres (abolished 1 July 2023)
tax relieftax
Repealed · effective 2017
Historic benefit: energy tax on electricity cut to ~0.6 ore/kWh (near EU minimum) vs the full rate for qualifying DCs >=0.1 MW; REPEALED 1 Jul 2023 (full rate now applies).
No longer available: since 1 July 2023 data centres pay the full energy tax on electricity, which raised running costs compared with 2017–2023.
Skatteverket / Riksdag (Lag 1994:1776 om skatt pa energi) ·
sourceLag (2025:570) om offentliggörande av information om datacenters energiprestanda
reportingsustainability reporting
In force · effective 2025
Installed IT power demand ≥500 kW; annual reporting under Delegated Reg. 2024/1364; exemptions for security-sensitive, defence and crisis-preparedness uses. Issued 28 May 2025; in force 1 July 2025 per Prop. 2024/25:131.
Owners or managers of data centres with at least 500 kW installed IT demand must report energy-performance data to the EU database every year; the supervisory authority can inspect and issue orders backed by fines.
Klimat- och näringslivsdepartementet; supervisory authority designated by the government ·
source