Occupation#

Occupation occurs when you invade and conquer a planet that has over 1000 housing.

Planets occupied by you do not count towards your colony count, however you cannot build on them or research from them. In addition you receive 50% of production on the planet as tax.

If you are the owner (not occupier) of an occupied planet, you are still able to develop that planet and create forces on it. This can be used to liberate a planet from the occupier if they leave it poorly defended. You also receive 50% of resources produced by the planet.