EU climate policy: the Commission announces a revision of national targets and flexibilities (LULUCF/ESR)

The European Commission announces a legislative revision of national targets and flexibilities in the EU climate policy framework for the fourth quarter of 2026. This revision will include at least the LULUCF (Land use, land-use change, and forestry) Regulation and the Effort-Sharing Regulation. Other EU regulations may be included in the revision before its announcement.

The objective is to "align the climate policy framework with the 2040 climate target under the EU Climate Law." The amendment of the EU Climate Law, setting a target of 90% reduction of GHG emissions by 2040, has been approved by the ENVI Committee of the Parliament on 19/01/2026 and the Plenary vote is set during the Strasbourg session of February, from 9 to 12/02/2026. The Council also needs to formally endorse the agreement before it can enter into force.

The LULUCF Regulation, which entered into force in 2018, includes GHG emissions and removals from land use, land-use change and forestry in the climate and energy framework for the period between 2021 and 2030. It introduced binding commitments to GHG emission reduction in forestry and land use for Member States. The Effort Sharing Regulation, which entered into force in 2018, sets binding GHG emission reductions for Member States for the same time period (2021-2030), based on their GDP per capita. Flexibilities were allowed to access allowances from the EU ETS and credits from the land use sector.