A note providing a high-level overview of Regulation (EU) 2018/841 on the inclusion of greenhouse gas emissions and removals from land use, land use change and forestry in the 2030 climate and energy framework (LULUCF Regulation), as amended by Regulation (EU) 2023/839 to align it with the EU's increased 2030 climate change goals and the need to reach climate neutrality (net zero GHG emissions) by 2050.