afforestation
as defined in Regulation (EU) 2026/1392 of the European Parliament and of the Council of 20…, Article 3, point (5) (Definitions)
the establishment of forest through planting or deliberate seeding, including the planting or deliberate seeding of regionally adapted tree species, on land that was, until then, under a different land use and implies a transformation of land use from non-forest to forest;