EX-FILING FEES

Exhibit 107

Calculation of Filing Fee Tables

Form F-1

(Form Type)

Birkenstock Holding plc

(Exact Name of Registrant as Specified in its Articles of Association)

Table 1: Newly Registered and Carry Forward Securities

      
     Security Type

     Security Class Title

     Fee Calculation or Carry Forward Rule

     Amount Registered(1)

     Proposed Maximum Offering Price Per Unit(2)

     Maximum Aggregate Offering Price(1)

     Fee Rate

     Amount of Registration 
Fee

     Carry Forward Form Type

     Carry Forward File Number

     Carry Forward Initial Effective Date

     Filing Fee Previously 
Paid in Connection with
Unsold 
Securities 
to be 
Carried 
Forward

     Newly Registered Securities

    

     Fees to Be Paid

     Equity

     Ordinary Shares, no par value

     Other

     16,100,000
 
     $60.65

     $976,465,000(2)

     0.00014760

     $144,126.24

     Fees Previously Paid

     N/A

     N/A 

     N/A

     N/A

     N/A

     N/A

     N/A

     Carry Forward Securities

    

     Carry Forward Securities

     N/A

     N/A

     N/A

     N/A

     N/A

     N/A

     N/A

     N/A

     N/A

      
     Total Offering Amounts

     $976,465,000

     $144,126.24

      
     Total Fees Previously Paid

     N/A

      
     Total Fee Offsets

     N/A

      
     Net Fee Due

     $144,126.24

(1)

Includes additional ordinary shares that the underwriters have the option to purchase.

(2)

Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) under the Securities Act of 1933, as amended, based on the average of the high and low prices of the registrant’s ordinary shares as reported on the New York Stock Exchange on June 21, 2024.