<p>Vegetation optical depth (VOD) is a remotely sensed indicator characterizing the attenuation of the Earth's thermal emission at microwave wavelengths by the vegetation layer. At L-band, VOD can be used to estimate and monitor aboveground biomass (AGB), a key component of the Earth's surface and of the carbon cycle. We observed a strong anti-correlation between SMOS (Soil Moisture and Ocean Salinity) L-band VOD (L-VOD) and soil moisture (SM) anomalies over seasonally inundated areas, confirming previous observations of an unexpected decline in K-band VOD during flooding (Jones et al., 2011). These results could be, at least partially, due to artefacts affecting the retrieval and could lead to uncertainties on the derived L-VOD during flooding. To study the behaviour of SMOS satellite L-VOD retrieval algorithm over seasonally inundated areas, the passive microwave L-MEB (L-band Microwave Emission of the Biosphere) model was used to simulate the signal emitted by a mixed scene composed of soil and standing water. The retrieval over this inundated area shows an overestimation of SM and an underestimation of L-VOD. This underestimation increases non-linearly with the surface water fraction. The phenomenon is more pronounced over grasslands than over forests. The retrieved L-VOD is typically underestimated by ~10% over flooded forests and up to 100% over flooded grasslands. This is mainly due to the fact that i) low vegetation is mostly submerged under water and becomes invisible to the sensor; and ii) more standing water is seen by the sensor. Such effects can distort the analysis of aboveground biomass (AGB) and aboveground carbon (AGC) estimates and dynamics based on L-VOD. Using the L-VOD/AGB relationship from Rodriguez-Fernandez et al. (2018), we evaluated that AGB can be underestimated by 15/20<sup></sup>Mg ha<sup>-1</sup> in the largest wetlands, and up to higher values during exceptional meteorological years. Such values are more significant over herbaceous wetlands, where AGB is ~30 Mg ha<sup>-1</sup>, than over flooded forests, which have typical AGB values of 150-300 Mg ha<sup>-1</sup>. Consequently, to better estimate the global biomass, surface water seasonality has to be taken into account in passive microwave retrieval algorithms.</p>