In Germany solar power has a feed in tariff of 8 cent per kWh. The operator of solar power can therefore feed it in at negative prices and still make money. Germany has an extremely perverse system called EEG. The feed in tariff is paid by a fee called the EEG surcharge. Large industrial users are exempt. Meaning retail consumers pay for the electricity bill of industrial companies. Therefore the cheaper the electricity on the spot market, the more expensive the retail rate.

Hypothetical scenario: We have a persistent -8 cent spot market price. Industrial companies get paid for consuming electricity. However, retail doesn't benefit from the negative pricing. If the spot market is -8 cent and the feed in tariff is 8 cent then the EEG has to subsidize 16 cents. Thus electricity for retail gets 16 cents more expensive to get back to the original 8 cent. However, this isn't the whole story. We still have to pay for industrial consumption. If 33% of energy usage is industry and is exempt then every retail kWh has to pay 0.5 industrial kWH. So we now end up at 24 cents for electricity. If you were to add taxes (yes you pay them on top of the EEG surcharge) and grid maintenance costs, etc you would probably end up with 40 cents per kWH.

This was just an extreme example but it explains around 16% of Germany's extremely high electricity price. Getting rid of the various taxes on electricity would lower the costs by 20% without changing anything about the grid or making it less profitable.