This report contains a full description of revisions and updates of the Dutch Greenhouse gas calculations and reporting of the LULUCF sector used for the 2009 submission. Parts were earlier described in Nabuurs et al. (2003, 2005), De Groot et al (2005), Kuikman et al. (2003; 2005) and Van den Wyngaert et al. (2007, 2008). An overview of the history of this system since its development is given in chapter 2. This system has been reviewed by an external expert (Van den Wyngaert et al., 2007) and by several UNFCCC review teams. The outcomes of the 2007 in country review indicated several areas of possible improvement. This led to a series of proposed improvements in 2008, which were implemented for the 2009 submission. As some of the comments indicated a limited transparency of the system to the reviewers, this report does not limit itself to the changes but described the full system as it is now after the improvements. A comprehensive overview is given of how land use information was classified into the 6 IPCC land use categories (Forest Land, Cropland, Grassland, Wetland, Settlements and Other land) in chapter 3. The chapter concludes with a table indicating all Dutch land use classes and how they relate to the IPCC categories. For the 2009 submission, and updated land use matrix was calculated and motivated. In Kramer et al. (2009) the full process of the new land use matrix is described in detail, and this is summarized in chapter 4. Additionally, the overlay of the land use maps and a soil carbon map, as well as a peat soil map, is discussed in chapter 4. In chapters 5 and 6 the calculations related to Forest Land as well as land conversion to and from Forest land are described. Updates related to previous submissions include: • Use of the complete inventory cycle for the MFV dataset (2001-2005). • Synchronizing of harvest data with FAO statistics. • Update of the assumptions underlying the calculation of carbon emissions related to conversion of land to Forest Land (par 5.3.1, see also Annex D). • Carbon ...