Independent Auditors

The Annual Shareholders’ Meeting of May 2, 2025 appointed Deloitte GmbH Wirtschaftsprüfungsgesellschaft, Frankfurt am Main

a) auditor of the Financial Statements and the Group Consolidated Financial Statements of BASF SE and BASF Group for the business year 2025 as well as auditor for the auditor’s review of the halfyear financial report 2025; and

b) auditor of the sustainability reporting for the business year 2025.

The appointment of the auditor for the sustainability reporting was a precautionary measure in the event that German legislators explicitly require the election of this auditor by the Annual Shareholders’ Meeting in transposing Article 37 of the EU Audit Directive (Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006) as amended by the Corporate Sustainability Reporting Directive (Directive (EU) No. 2022/2464 of the European Parliament and of the Council of December 14, 2022), so that, under Germany’s transposition laws, the audit of the sustainability reporting is not already the responsibility of the appointed auditor of the financial statements.

The Audit Committee declared that its recommendation was free from any undue influence by third parties and was not subject to any clauses restricting its choice within the meaning of Article 16(6) of the EU Audit Regulation (Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014).