3.D - Agricultural Soils

In 2023, agricultural soils emitted 328.7 kt NH₃ or 62.4 % of the total agricultural NH₃ emissions in Germany (527.0 kt NH₃). The main contributions to the total NH₃ emissions from agricultural soils are the application of manure (3.D.a.2.a), with 185.0 kt (56.3 %), the application of synthetic N-fertilizers (3.D.a.1) with 61.8 kt (18.8 %), and the application of other organic N-fertilizers (3.D.a.2.c) with 58.4 kt (17.8 %).

N excretions on pastures (3.D.a.3) have a share of 15.1 kt NH₃ (4.6 %), emissions from crop residues (3.D.a.4) are 6.9kt NH₃ (2.1 %), and the application of sewage sludge (3.D.a.2.b) 1.6 kt NH₃ (0.5 %).

In 2023, agricultural soils were the source of 98.3 % (97.8 kt) of the total of NO_x emissions in the agricultural category (99.5 kt). The NO_x emissions from agricultural soils are primarily due to application of inorganic fertilizer (3.D.a.1) (40.9 kt) and manure (3.D.a.2.a) (36.7 kt) Application of other organic N-fertilizers (3.D.a.2.c) contributes 14.6 kt, 5.2 kt are due to excretions on pastures (3.D.a.3). Emissions from application of sewage sludge (3.D.a.2.b) contribute 0.5 kt.

In 2023, the category of agricultural soils contributed 9.2 kt NMVOC or 3.1 % to the total agricultural NMVOC emissions in Germany (301.3 kt NMVOC). The only emission source was cultivated crops (3.D.e).

In 2023, agricultural soils contributed, respectively, 38.8 % (23.7 kt), 67.0 % (23.7 kt) and 33.7 % (1.8 kt) to the total agricultural TSP, PM₁₀ and PM_2.5 emissions (61.0 kt, 35.4 kt, 5.4 kt, respectively). The emissions are reported in category 3.D.c (Farm-level agricultural operations including storage, handling and transport of agricultural products).

The calculation of NH₃ and NO_x (NO) emissions from the application of synthetic fertilizers is described in Vos et al. (2024), Chapters 5.2.1.2 and 5.2.2.2 1)¹⁾.

German statistics report the amounts of fertilizers sold which are assumed to equal the amounts that are applied. Since the 2021 submission, storage effects are approximated by applying a moving average to the sales data (moving centered three-year average, for the last year a weighted two-year average, which assigns 2/3 of the weight to the last year). Since the year 2022, data for the sales of urea that is stabilized with urease inhibitor is available. It cannot be published because of data-privacy issues. Therefore, the emissions are calculated and provided by the federal statistical office using the emission factors as described below. The activity data are published in aggregate for urea, urea+inhibitor and nitrogen solutions to maintain confidentiality. For details see Rösemann et al. (2025), Chapter 2.8.

Table 1: AD for the estimation of NH₃ and NO_x emissions from application of synthetic fertilizers

NH₃ emissions from the application of synthetic fertilizers are calculated using the Tier 2 approach according to EMEP (2023)-3D-16ff ¹⁾, distinguishing between various fertilizer types, see Table 2. For NO_x, the Tier 1 approach described in EMEP (2023) [10]-3D-15 is applied.

The emission factors for NH₃ depend on fertilizer type, see EMEP (2023)-3D-17. Table 2 lists the EMEP emission factors for the fertilizers used in the inventory. In order to reflect average German conditions, the emission factors for cool climate and a pH value lower than 7 was chosen. For urea fertilizer the German fertilizer ordinance prescribes the use of urease inhibitors or the immediate incorporation into the soil from 2020 onwards. The NH₃ emission factor for urea fertilizers is therefore reduced by 70% from 2020 onwards for the immediate incorporation of urea, according to Bittman et al. (2014, Table 15)²⁾. For the use of urease inhibitors the emission factor for urea fertilizer is reduced by 60%. For details see Rösemann et al. (2025)³⁾, Chapter 5.2.1.2.

Table 2: Synthetic fertilizers, emission factors in kg NH₃ per kg fertilizer N

For NO_x, the simpler methodology by EMEP (2023)-3D-13 was used. The emission factor 0.040 from EMEP, 2023-3D, Table 3.1 has the unit of [kg N₂O per kg fertilizer N] and was derived from ⁴⁾.

The German inventory uses the emission factor 0.012 kg NO-N per kg N derived from Stehfest and Bouwman (2006) directly. This is equivalent to an emission factor of 0.03943 kg NO_x per kg fertilizer N (obtained by multiplying 0.012 kg NO-N per kg N with the molar weight ratio 46/14 for NO₂: NO). The inventory uses the unrounded emission factor.

Table 3: Emission factor for NO_x emissions from fertilizer application

Since 2016, fertilizer sales have fallen dramatically (by around a third). Emissions have fallen accordingly. This is even more pronounced for NH₃ than for NO_x, as total NH₃ from the application of mineral fertilizers is, until the year 2019, very strongly correlated with the amount of urea applied (R² = 0.72), the sales of which have decreased more than for all other mineral fertilizers. Since 2020 the negative trend is reinforced as urea fertilizer have to be either used with urease inhibitors or have to be incorporated into the soil directly, which reduces emissions.

Table REC-1 shows the effects of recalculations on NH₃ and NO_x emissions. The enormous differences for NH₃ emissions are due to the use of the new EMEP (2023)⁵⁾ emission factors (recalculation No. 1). Concerning NO_x, emissions differences only occur in 2022, resulting from applying the moving average to sales data (see activity data).

Table 4: Comparison of NH₃ and NO_x emissions [kt] with previous submission

No improvements are planned at present.

In this sub-category Germany reports the NH₃ and NO_x (NO) emissions from application of manure (including application of anaerobically digested manure). An overview is given in Rösemann et al. (2025)⁶⁾, Chapters 5.2.1.2 and 5.2.2.2. Germany uses the Tier 2 methodology for estimating NMVOC emissions for cattle in sector 3.B (manure management). The use of this methodology yields NMVOC emissions which formally could be reported in the sectors 3.D.a.2.a and 3.D.a.3 (grazing emissions). However, to be congruent with the NMVOC emissions for other animal categories, Germany reports these emissions in the NMVOC emissions reported from manure management (3.B). For the NFR codes 3.D.a.2.a and 3.D.a.3 the notation key IE is used for NMVOC emissions.

The calculation of the amount of N in manure applied is based on the N mass flow approach (see 3.B). It is the total of N excreted by animals in the housing and the N imported with bedding material minus N losses by emissions of N species from housing and storage. Hence, the amount of total N includes the N contained in anaerobically digested manures to be applied to the field.

The frequencies of application techniques and incorporation times as well as the underlying data sources are described in Rösemann et al. (2025) ⁷⁾, Chapter 2.5. The frequencies are provided. in the NID 2025⁸⁾, Chapter 17.3.1.

Table 5: AD for the estimation of NH₃ and NO_x emissions from application of manure

NH₃ emissions from manure application are calculated separately for each animal species in the mass flow approach by multiplying the respective TAN amount with NH₃ emission factors for the various manure application techniques. For details see [3-b-manure-management 3.B] and Rösemann et al. (2025)⁹⁾, Chapter 5.2.1.2. For NO_x emissions from manure application the inventory calculates NO-N emissions (see Rösemann et al. (2025) ¹⁰⁾, Chapter 5.2.2.2, that are subsequently converted into NO_x emissions by multiplying with the molar weight ratio 46/14. The Tier 1 approach for the application of synthetic fertilizer as described in EMEP (2023)-3D-13 is used.

The following table shows the time series of the overall German NH₃ IEF defined as the ratio of total NH₃-N emission from manure application to the total amount of N spread with manure.

Table 6: IEF for NH₃–N from application of manure

Both NH₃ and NO_x emissions from the application of animal manures are key sources. Total NO_x is calculated proportionally to the total N in the manures applied which decreased remarkably from 1990 to 1991 due to the decline in animal numbers following the German reunification (reduction of livestock numbers in Eastern Germany). In the 1990s and 2000s this was followed by a weakened decline in animal manure amounts. From 2010 to 2014 there was a slight increase and since then the amount of N in manure applied has been declining again, see Table 6. The NO_x emissions follow these trends. For total NH₃ emissions there is a negative trend. This is due to the decreasing amounts of animal manures and the increasing use of application practices with lower NH₃ emission factors.

For all years, the total emissions of NH₃ and NO_x from application of manure are slightly higher than those of last year’s submission.

These differences are predominantly caused by a higher estimate of manure N, which is applied, compared to the last submission. Many of the recalculations have an effect on this. The two most important ones are No. 3 (lower NH₃ emission factors for cattle and pig housing result in more N available for spreading) and No. 4 (correction of horse numbers by a factor of 2.75), both of which increase emissions see main page of the agricultural sector, list of recalculation reasons. Further details on recalculations are described in Rösemann et al. (2025) ¹¹⁾, Chapter 1.3.

Table 7: Comparison of NH₃ and NO_x emissions [kt] with previous submission

No improvements are planned at present.

The calculation of NH₃ and NO_x (NO) emissions from application of sewage sludge is described in Rösemann et al. (2025) ¹²⁾, Chapters 5.2.1.2 and 5.2.2.2.

N quantities from application of sewage sludge were calculated from data of the German Environment Agency and (since 2009) from data of the Federal Statistical Office.

Table 8: AD for the estimation of NH₃ and NO_x emissions from application of sewage sludge

A Tier 1 methodology is used (EMEP, 2023, 3D, Chapter 3.3.1). NH₃ and NO_x emissions are calculated by multiplying the amounts of N in sewage sludge applied with the respective emission factors.

EMEP (2023)-3.D, Table 3-1 provides a Tier 1 emission factor for NH₃ (0.13 kg NH₃ per kg N applied) emissions from application of sewage sludge. The German inventory uses the equivalent emission factor in NH₃-N units which is 0.11 kg NH₃-N per kg N applied (cf. the derivation of the emission factor described in the appendix of EMEP (2023)-3D, page 35). For NO_x the same emission factor like for the application of synthetic fertilizer was used (see Table 3).

NH₃ and NO_x emissions from the application of sewage sludge are no key sources.

There were no recalculations concerning sewage sludge except the replacement of extrapolated activity data in 2022 with data from the Federal Statistical Office. Further details on recalculations are described in Rösemann et al. (2025), Chapter 1.3.

Table 9: Comparison of NH₃ and NO_x emissions [kt] with previous submission

No improvements are planned at present.

This sub category contains the total of Germany’s NH₃ and NO_x (NO) emissions from application of - residues from digested energy crops, - residues from digested waste, - compost from biowaste, - compost from green waste, and - imported animal manures. For details see Rösemann et al. (2025), Chapters 5.2.1.2 and 5.2.2.2.

Activity data is the amount of N in residues from anaerobic digestion of energy crops and waste and of compost from biowaste and green waste when leaving storage, as well as the amount of N in imported animal manures. For energy crops this is the N contained in the energy crops when being fed into the digestion process minus the N losses by emissions of N species from the storage of the residues (see 3.I). N losses from pre-storage are negligible and there are no N losses from fermenter (see Rösemann et al. (2025), Chapter 5.1). For residues from digested waste, compost from biowaste and compost from green waste the amount of N was derived from the waste statistics of the Federal Statistical Office (see Rösemann et al. (2025), Chapter 2.8). For imported manure the amounts of N were derived from statistics published by CBS (Statistics Netherlands) and RVO (Rijksdienst voor Ondernemend Nederland) The imported manure is categorized into cattle slurry, pig slurry, poultry manure, horse manure and mixed solid manure. Only imported manures from The Netherlands are taken into account, as for other countries the amounts of imported manures are unknown as are the amounts of exported manure. For details see Rösemann et al. (2025), Chapter 2.8.

Table 10: AD for the estimation of NH₃ and NO_x emissions emissions from application of other organic fertilizers

The NH₃ emissions are calculated the same way as the NH₃ emissions from application of animal manure (3.D.a.2.a). The frequencies of application techniques and incorporation times as well as the underlying data sources are provided e. g. in the NID 2025, Chapter 17.3.1. It is assumed that residues of digested waste are applied in the same way and have the same emission factors as residues from digested energy crops. For compost from biowaste and green waste it is assumed that they are applied in the same way and have the same emission factors as cattle solid manure. The amounts of TAN in the residues from digested energy crops applied are obtained from the calculations of emissions from the storage of the digested energy crops (3.I). The amounts of TAN in the residues from digested waste, compost from biowaste and compost from green waste are derived from industry data (provided by Bundesgütegemeinschaft Kompost, BGK). For the imported manures it is assumed that the different imported manure types (see above) were applied in the same way as the corresponding domestic animal manure types. Mixed manure was treated like solid manure from goats, sheep and horses. Corresponding TAN contents were derived from publications of the German federal states. As published TAN contents vary strongly, for each imported manure type the maximum of published TAN contents was assumed to prevent an underestimation of the NH₃ emissions. For details see Rösemann et al. (2025), Chapter 2.8.

For NO_x emissions the Tier 1 approach for the application of synthetic fertilizer as described in EMEP (2023)-3D-13 is used. The inventory calculates NO emissions that are subsequently converted into NO_x emissions by multiplying with the molar weight ratio 46/30.

For NH₃ the emission factors for untreated cattle slurry were adopted for residues from digested energy crops and residues from waste. The emission factors for cattle solid manure were adopted for compost from biowaste and compost from green waste, see Rösemann et al. (2025), Chapters 5.2.1.2 and 5.2.2.2. For imported manures the corresponding emission factors of the same type of domestic manure were used.

As the NO_x method for fertilizer application is used for the calculation of NO_x emissions from the application of residues, the emission factor for fertilizer application was used (see Table 3).

Table 11: IEF for NH₃-N emissions from application of other organic fertilizers

The application of other organic fertilizers is a key source for NH₃. Emissions are dominated by the emissions from digested energy crops. They have become important since about 2005 and have risen sharply until 2013. Since then, they have changed little each year and tend to decrease slightly in the last few years. The latter is mostly due to the increasing use of application practices with lower NH₃ emission factors.

Recalculations after 2013 are mainly due to the update of activity data. Concerning NH₃ emissions, small differences occur in all years. This is because the underlying spatial distribution of imported manure is different, which results in different IEFs compared to last year’s submission. Another reason is the interpolation of RAUMIS distribution data before 1999 (see main page of the agricultural sector, list of recalculation reasons, 19, 20 and 21, and Rösemann et al. (2025), Chapter 1.3).

Table 12: Comparison of NH₃ and NO_x emissions from application of other organic fertilizers [kt] with previous submission

No improvements are planned at present.

The calculation of NH₃ and NO_x (NO) emissions from N excretions on pasture is described in Rösemann et al. (2025), Chapters 5.2.1.1 and 5.2.2.1.

Activity data for NH₃ emissions during grazing is the amount of TAN excreted on pasture, while for NO_x emissions it is the amount of N excreted.

The TAN excretions are derived by multiplying the share of N excretion on pastures with the N excretions and TAN contents provided in 3.B, Table 2.

Table 13: Shares of N excretions on pasture, in [%]

NH₃ emissions from grazing are calculated by multiplying the respective animal population (3.B, Table 1) with corresponding N excretions and relative TAN contents (3.B, Table 2) and the fraction of N excreted on pasture (Table 13). The result is multiplied with the animal specific emission factor (Table 14). NO emissions are calculated the same way with the exception that the emission factor is related to N excreted instead of TAN.

The emission factors for NH₃ are taken from EMEP (2023)-3B-29, Table 3.9. They relate to the amount of TAN excreted on pasture. For laying hens, deer and ostriches there are no emission factors given in this table. Germany uses for laying hens an emission factor of 0.35 kg NH₃-N per kg TAN excreted, based on an expert judgement from KTBL (see Rösemann et al. 2025, Chapter 5.2.1.1). The same EF is used by UK. It was also used for ostriches. For deer the emission factor of sheep was adopted.

Following the intention of EMEP, 2023-3D, Table 3.1, the inventory uses for NO_x the same emission factor as for the application of synthetic fertilizer (see Table 3). In order to obtain NO_x emissions (as NO₂) the NO-N emission factor of 0.12 kg NO-N per kg N excreted is multiplied by 46/14.

Table 14: Emission factors for emissions of NH₃ and NO from grazing

Emissions from urine and dung deposited by grazing animals are no key sources.

For all years, totals of NH₃ and NO_x emissions from grazing are slightly higher than those of last year’s submission.

The main reason for that is the correction of the horse animal numbers by a factor of 2.75 (see main page of the agricultural sector, list of recalculations, No. 4). Further details on recalculations are described in Rösemann et al. (2025), Chapter 1.3.

Table 15: Comparison of NH₃ and NO_x emissions [kt] with previous submission

No improvements are planned at present.

The calculation of NH₃ from crop residues is described in Rösemann et al. (2025), Chapter 5.2.1.3. According to EMEP (2023) NH₃ emissions are only occurring in a significant amount from crop residues on the soil surface, which are present more than three days and have an N content of more than 0.0132 kg N per kg dry matter. This means that there are no NH₃ emissions from most crop residues of the most commonly used crops in Germany. The major source of the emissions are residues of grassland cuts.

The NH₃ emissions are calculated proportionally to the amounts of N stored in the above-ground biomass, according to EMEP (2023).This requires the knowledge of the areas of cultivation, of crop yields and of the N contents of the above ground crop residues.

Table 16: AD for the estimation of NH₃ emissions from crop residues

According to EMEP (2023) the NH₃ emissions from crop residues can be neglected when the crop residues are on the field for less than three days. Thus the first step in the emission calculation is determining which share of the crop residues of each crop are incorporated into the soil or removed in the first three days after harvesting the crop. The remaining amounts are multiplied with their respective N contents and the resulting amounts of N are then multiplied with the NH₃-emission factor.

According to the methodology given in EMEP (2023) the emission factor for the NH₃ emissions from crop residues applied to the soil is zero if the N content of the above ground crop residues is below or equal to the threshold of 0.0132 kg N per kg dry matter. In all other cases the NH₃ emission factor is determined using the following linear regression, see EMEP (2023):

EF_NH_3x=(410×N_{above dmx} -5.42)÷100

Where x is the according crop and N_above dm is the N content of the above ground dry matter. The implied emission factors provided in the following table are defined as ratio of the total NH₃-N emissions from crop residues to the total N in aboveground crop residues.

Table 17: IEF for NH₃-N emissions from crop residues

NH₃ emissions from crop residues are no key source.

There are no recalculations because this source is reported the first time.

Table 18: Comparison of NH₃ emissions [kt] with previous submission

No improvements are planned at present.

In this category Germany reports TSP, PM₁₀ and PM_2.5 emissions from crop production according to EMEP (2023)-3D-22. For details see Rösemann et al. (2025), Chapter 5.2.4.

The activity data is the total area of agricultural land (arable land, grassland and horticultural land) including areas with cover crops. This data is provided by official statistics.

Table 19: Agricultural land (including areas with cover crops), in [1000*ha]

The Tier 2 methodology used is described in EMEP (2023)-3D-22.

Emission factors given in EMEP (2023)-3D-18, Tables 3.6 and 3.8 are used with the exception of „Harvesting“ PM₁₀-factors for Wheat, Rye, Barley and Oat which were taken from the Danish IIR. These Guidebook-EFs are obviously too high by a factor of 10 and were corrected in the Danish IIR.

The missing default-EFs for „other arable“ in the 2023 EMEP/EEA Guidebook were replaced with the average of the EFs of wheat, rye, barley and oat, as it was done in the Danish IIR. The PM₁₀ EFs were also used as TSP EFs. The Guidebook does not indicate whether EFs have considered the condensable component (with or without). For details on country specific numbers of agricultural crop operations see Rösemann et al. (2025), Chapter 5.2.4.

Table 20: Implied emission factors for PM emissions from agricultural soils, in kg ha^-1

TSP and PM₁₀ are key sources. Emissions depend on the areas covered, crop types and number of crop operations. With the exception of the numbers of soil cultivations, which is slightly decreasing, these data are relatively constant. Overall this is reflected in a slight decline of emissions in the last 12 years.

For all years, totals of TSP, PM₁₀ and PM_2.5 emissions are higher than those of last year’s submission. This is mostly due to the introduction of cover crops to the calculation method (see main page of the agricultural sector, list of recalculations, No. 2). Further details on recalculations are described in Rösemann et al. (2025), Chapter 1.3.

Table 21: Comparison of particle emissions (TSP, PM₁₀ & PM_2.5) [kt] with previous submission

No improvements are planned at present.

In this category Germany reports NMVOC emissions from crop production according to EMEP (2023)-3D-21. For details see Rösemann et al. (2025), Chapter 5.2.3.

The total area of arable land and grassland applied as activity data is provided by official statistics.

Table 22: Arable land and grassland, in [1000 ha]

The Tier 2 methodology described in EMEP (2023)-3D-21ff is used.

The emission factors for wheat, rye, rape and grass (15°C) given in EMEP (2023)-3D-21, Table 3.4 were used. For all grassland areas the grass (15°C) EF is used, for all other crops except rye and rape the EF of wheat is used.

The implied emission factors provided in the following table are defined as ratio of the total NMVOC emissions from cultivated crops to the total area given by activity data.

Table 23: IEF for NMVOC emissions from crop production, in [kg ha-1]

NMVOC emissions from crop production are no key sources.

There were no recalculations. Further details on recalculations are described in Rösemann et al. (2025), Chapter 1.3.

Table 24: Comparison of NMVOC emissions [kt] with previous submission

No improvements are planned at present.

Details are described in chapter 1.7.