In the LULUCF sector, Germany differentiates, as of Submission 2020, between annual and perennial crops for mineral soils with remaining use as arable land. This results, unlike in previous submissions, in a mineralization of organic soil substance that is different from zero.
The released N quantities lead to both direct and – due to leaching - indirect N2O emissions. These emissions are to be reported in the agriculture sector in accordance with IPCC (2006), Chapter 11.2.1.
The direct N2O emissions resulting from the N quantities referred to in Chapter 2.8 are calculated by the LULUCF sector (Gensior, 2023, personal communication). For the methodology, see IPCC (2006)-11.7: N quantities are multiplied by the emission factor 0.01 kg N2O-N per kg N according to IPCC (2006)-11.11, Table 11.1.