Land Use, Land-use Change and Forestry (LULUCF) Regulation

The Land Use, Land-Use Change and Forestry (LULUCF) Regulation¹ strengthens the governance framework linking climate mitigation with environmental protection by setting domestically binding net carbon removal targets for the land-use sector. It promotes synergies between climate action and biodiversity protection, supported by simplified reporting requirements and advanced monitoring technologies.

The Regulation forms part of the Fit for 55 package, which delivers the EU’s legally binding objective to reduce net greenhouse gas emissions by at least 55% by 2030, compared to 1990 levels.

The LULUCF Regulation expands coverage to all managed land, requiring Member States to report emissions and removals across the following land categories²:

• cropland,
• grassland,
• settlements,
• wetlands,
• other land,
• harvested wood products, and
• other land-use categories.

The Regulation addresses the transition from accounting rules under the Kyoto Protocol³ to a streamlined system aligned with obligations under the Paris Agreement and UN climate reporting. This transition is implemented in two phases:

• 2021–2025, during which Kyoto Protocol accounting rules continue to apply; and
• 2026–2030, when Member States adapt their inventory and accounting systems to the new LULUCF framework.

By expanding land coverage and reinforcing monitoring, reporting, and governance mechanisms, the LULUCF Regulation supports long-term carbon sequestration, enhances biodiversity protection, and strengthens climate resilience. It also ensures coherence with broader EU climate policy instruments, notably the Effort Sharing Regulation, as well as domestic climate planning and reporting frameworks.