Following EU-Regulation 2018/841 (LULUCF-Reg.), the member states of the European Union are obliged to submit National Forestry Accounting Plans (NFAP), covering the periods 2021 - 2025 and 2026 - 2030. The NFAP must include a Forest Reference Level (FRL), which is used to estimate the net emissions of Greenhouse Gases to be accounted by the respective member state. The FRL of all member states were formally set by a delegated act from the Commission. The NFAP for Germany was submitted Dec. 12th, 2019. Because the requirements set by the LULUCF-Reg. are not completely self-consistent and competetive in parts, so depending on interpretation and weighing of the requirements, different methods or data sets are better suited than others. Following the first submission, intense discussion arose between the Commission and Germany (and, in parallel, some other member states). Thus, the FRL included in the first submission is not identical with the FRL in the final submission, and this is not identical with the FRL finally agreed upon and set in the delegated act. For formal reasons, the final FRL is set as a "recalculation“ by the Commission. There is no legal possibility to amend the submitted NFAP, and only part of the documents exchanged between Germany and the Commission are available to the public, so we decided to publish this Thünen Working Paper as a commented NFAP with additional explanations and information. The text follows the structure of the original NFAP as much as possible, to help readers to reproduce and understand the changes made by the Commission. In any case, this paper is not to be mistaken for and / or cited as the German NFAP. The officially submitted NFAP for Germany is available from the homepage of the Federal Ministry for the Environment, Nature Conservation and Nuclear Safety: https://www.bmu.de/fileadmin/Daten_BMU/Download_PDF/Klimaschutz/nfap_germany_bf.pdf This report is as at summer 2021. Greenhouse Gas Inventories evolve constantly as methods are refined and new data become available. This leads to technical corrections in the inventories. Refinements that are under way or planned as this report was drafted are not considered here. They are or will be documented in the National Inventory Reports (NIR). If numbers from the NFAP shall be used, please check with the NIRs whether these numbers have changed. This report focuses on changes whose documentation is not so openly accessible as the NIR. If this report would wait for the final actualization of the reporting, it could not be published for at least another decade. Not all authors of the original NFAP contributed to this ammended version and are thus not listed as authors here.