Independent Auditors

BASF SE’s Supervisory Board, acting on the recommendation of the Audit Committee, resolved to propose to the Annual Shareholders’ Meeting in 2025 that Deloitte GmbH Wirtschafts­prüfungs­gesellschaft, Frankfurt am Main, Germany, be elected as auditor for BASF SE’s Financial Statements and the BASF Group’s Consolidated Financial Statements for the 2025 business year, as well as for the auditor’s review of the Half-Year Financial Report 2025 and as auditor for sustainability reporting for the 2025 business year.

The Annual Shareholders’ Meeting on May 2, 2025, accepted the proposal of the Supervisory Board by electing Deloitte GmbH Wirtschafts­prüfungs­gesellschaft as the auditor of the BASF Group Consolidated Financial Statements and Individual Financial Statements of BASF SE for the 2025 business year, as well as the Combined Management’s Report and the auditor’s review of the Half-Year Financial Report 2025 and as auditor for sustainability reporting for the 2025 business year. Deloitte member firms also audit the majority of BASF Group companies included in the Consolidated Financial Statements. The auditor responsible for the Consolidated Financial Statements since 2024 is Michael Mehren. Auditor Stefan Dorissen is responsible for the Individual Financial Statements since 2024. Information on the total fee paid to Deloitte and auditing firms of the Deloitte group by BASF SE and other BASF Group companies for nonaudit services, in addition to the auditing fee, can be found in Note 31 to the Consolidated Financial Statements.