<?xml version="1.0" encoding="US-ASCII"?>
<!-- DFIN New ActiveDisclosure (SM) XBRL Schema Document - http://www.dfinsolutions.com/ -->
<!-- Creation Date :2026-06-15T17:21:41.4072+00:00 -->
<!-- Copyright (c) 2026 Donnelley Financial Solutions, Inc. All Rights Reserved. -->
<xsd:schema targetNamespace="http://www.berkshirehathaway.com/20251231" attributeFormDefault="unqualified" elementFormDefault="qualified" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2024-01-31" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:brka="http://www.berkshirehathaway.com/20251231" xmlns:dei="http://xbrl.sec.gov/dei/2025" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:us-types="http://fasb.org/us-types/2025" xmlns:enum2="http://xbrl.org/2020/extensible-enumerations-2.0" xmlns:srt="http://fasb.org/srt/2025" xmlns:us-gaap="http://fasb.org/us-gaap/2025" xmlns:us-gaap-ebp="http://fasb.org/us-gaap-ebp/2025" xmlns:xlink="http://www.w3.org/1999/xlink">
  <xsd:import schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" namespace="http://www.xbrl.org/2003/instance"/>
  <xsd:import schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" namespace="http://www.xbrl.org/2003/linkbase"/>
  <xsd:import schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd" namespace="http://xbrl.org/2005/xbrldt"/>
  <xsd:import schemaLocation="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd" namespace="http://fasb.org/us-gaap/2025"/>
  <xsd:import schemaLocation="https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd" namespace="http://xbrl.org/2020/extensible-enumerations-2.0"/>
  <xsd:import schemaLocation="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd" namespace="http://fasb.org/us-gaap-ebp/2025"/>
  <xsd:import schemaLocation="https://www.xbrl.org/dtr/type/2024-01-31/types.xsd" namespace="http://www.xbrl.org/dtr/type/2024-01-31"/>
  <xsd:import schemaLocation="https://xbrl.fasb.org/us-gaap/2025/elts/us-types-2025.xsd" namespace="http://fasb.org/us-types/2025"/>
  <xsd:import schemaLocation="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd" namespace="http://fasb.org/srt/2025"/>
  <xsd:import schemaLocation="https://xbrl.sec.gov/dei/2025/dei-2025.xsd" namespace="http://xbrl.sec.gov/dei/2025"/>
  <xsd:import schemaLocation="https://www.xbrl.org/2023/calculation-1.1.xsd" namespace="https://xbrl.org/2023/calculation-1.1"/>
  <xsd:annotation>
    <xsd:appinfo>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DocumentDocumentAndEntityInformation" id="DocumentDocumentAndEntityInformation">
        <link:definition>75000 - Document - Document and Entity Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/StatementStatementsOfNetAssetsAvailableForBenefits" id="StatementStatementsOfNetAssetsAvailableForBenefits">
        <link:definition>75010 - Statement - Statements of Net Assets Available for Benefits</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/StatementStatementOfChangesInNetAssetsAvailableForBenefits" id="StatementStatementOfChangesInNetAssetsAvailableForBenefits">
        <link:definition>75020 - Statement - Statement of Changes in Net Assets Available For Benefits</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureDescriptionOfPlan" id="DisclosureDescriptionOfPlan">
        <link:definition>75030 - Disclosure - Description of Plan</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureSummaryOfSignificantAccountingPolicies" id="DisclosureSummaryOfSignificantAccountingPolicies">
        <link:definition>75040 - Disclosure - Summary of Significant Accounting Policies</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFairValueOfMeasurements" id="DisclosureFairValueOfMeasurements">
        <link:definition>75050 - Disclosure - Fair Value of Measurements</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFederalIncomeTaxStatus" id="DisclosureFederalIncomeTaxStatus">
        <link:definition>75060 - Disclosure - Federal Income Tax Status</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosurePlanTermination" id="DisclosurePlanTermination">
        <link:definition>75070 - Disclosure - Plan Termination</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureRelatedpartyTransactionsAndExemptPartyininterestTransactions" id="DisclosureRelatedpartyTransactionsAndExemptPartyininterestTransactions">
        <link:definition>75080 - Disclosure - Related-Party Transactions and Exempt Party-In-Interest Transactions</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureNonexemptPartyininterestTransactions" id="DisclosureNonexemptPartyininterestTransactions">
        <link:definition>75090 - Disclosure - Nonexempt Party-In-Interest Transactions</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfAssetsHeldAtEndOfYear" id="DisclosureScheduleOfAssetsHeldAtEndOfYear">
        <link:definition>75100 - Disclosure - Schedule of Assets (Held at End of Year)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfDelinquentParticipantContributions1" id="DisclosureScheduleOfDelinquentParticipantContributions1">
        <link:definition>75110 - Disclosure - Schedule of Delinquent Participant Contributions</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureSignificantAccountingPoliciesPolicies" id="DisclosureSignificantAccountingPoliciesPolicies">
        <link:definition>75120 - Disclosure - Significant Accounting Policies (Policies)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFairValueOfMeasurementsTables" id="DisclosureFairValueOfMeasurementsTables">
        <link:definition>75130 - Disclosure - Fair Value of Measurements (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfAssetsHeldAtEndOfYearTables" id="DisclosureScheduleOfAssetsHeldAtEndOfYearTables">
        <link:definition>75140 - Disclosure - Schedule of Assets (Held at End of Year) (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfDelinquentParticipantContributionsTables" id="DisclosureScheduleOfDelinquentParticipantContributionsTables">
        <link:definition>75150 - Disclosure - Schedule of Delinquent Participant Contributions (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureDescriptionOfPlanAdditionalInformationDetails" id="DisclosureDescriptionOfPlanAdditionalInformationDetails">
        <link:definition>75160 - Disclosure - Description of Plan - Additional Information (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureSummaryOfSignificantAccountingPoliciesAdditionalInformationDetails" id="DisclosureSummaryOfSignificantAccountingPoliciesAdditionalInformationDetails">
        <link:definition>75170 - Disclosure - Summary of Significant Accounting Policies - Additional Information (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFairValueMeasurementsSummaryOfPlansInvestmentsMeasuredAtFairValueOnRecurringBasisDetails" id="DisclosureFairValueMeasurementsSummaryOfPlansInvestmentsMeasuredAtFairValueOnRecurringBasisDetails">
        <link:definition>75180 - Disclosure - Fair Value Measurements - Summary of Plan"s Investments measured at Fair Value on Recurring Basis (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFairValueMeasurementsSummaryOfPlanInvestmentsWithReportedNavDetails" id="DisclosureFairValueMeasurementsSummaryOfPlanInvestmentsWithReportedNavDetails">
        <link:definition>75190 - Disclosure - Fair Value Measurements - Summary of Plan Investments with Reported NAV (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFederalIncomeTaxStatusAdditionalInformationDetails" id="DisclosureFederalIncomeTaxStatusAdditionalInformationDetails">
        <link:definition>75200 - Disclosure - Federal Income Tax Status - Additional Information (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureRelatedpartyTransactionsAndExemptPartyininterestTransactionsAdditionalInformationDetails" id="DisclosureRelatedpartyTransactionsAndExemptPartyininterestTransactionsAdditionalInformationDetails">
        <link:definition>75210 - Disclosure - Related-Party Transactions and Exempt Party-In-Interest Transactions - Additional Information (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureNonexemptPartyininterestTransactionsAdditionalInformationDetails" id="DisclosureNonexemptPartyininterestTransactionsAdditionalInformationDetails">
        <link:definition>75220 - Disclosure - Nonexempt Party-In-Interest Transactions - Additional Information (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfAssetsHeldAtEndOfYearScheduleOfAssetsDetails" id="DisclosureScheduleOfAssetsHeldAtEndOfYearScheduleOfAssetsDetails">
        <link:definition>75230 - Disclosure - Schedule of Assets (Held at End of Year) - Schedule of Assets (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfAssetsHeldAtEndOfYearScheduleOfAssetsDetailsDefault" id="DisclosureScheduleOfAssetsHeldAtEndOfYearScheduleOfAssetsDetailsDefault">
        <link:definition>75230 - Disclosure - Schedule of Assets (Held at End of Year) - Schedule of Assets (Details) [Default]</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfDelinquentParticipantContributionsDetails" id="DisclosureScheduleOfDelinquentParticipantContributionsDetails">
        <link:definition>75240 - Disclosure - Schedule of Delinquent Participant Contributions (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:linkbase id="lnk">
        <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/all" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" xlink:type="simple"/>
        <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" xlink:type="simple"/>
        <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" xlink:type="simple"/>
        <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" xlink:type="simple"/>
        <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" xlink:type="simple"/>
        <link:arcroleRef arcroleURI="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:href="http://www.xbrl.org/lrr/arcrole/esma-arcrole-2018-11-21.xsd#wider-narrower" xlink:type="simple"/>
        <link:arcroleRef arcroleURI="https://xbrl.org/2023/arcrole/summation-item" xlink:href="https://www.xbrl.org/2023/calculation-1.1.xsd#summation-item" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DocumentDocumentAndEntityInformation" xlink:href="brka-20251231.xsd#DocumentDocumentAndEntityInformation" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/StatementStatementsOfNetAssetsAvailableForBenefits" xlink:href="brka-20251231.xsd#StatementStatementsOfNetAssetsAvailableForBenefits" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/StatementStatementOfChangesInNetAssetsAvailableForBenefits" xlink:href="brka-20251231.xsd#StatementStatementOfChangesInNetAssetsAvailableForBenefits" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureDescriptionOfPlan" xlink:href="brka-20251231.xsd#DisclosureDescriptionOfPlan" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureSummaryOfSignificantAccountingPolicies" xlink:href="brka-20251231.xsd#DisclosureSummaryOfSignificantAccountingPolicies" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFairValueOfMeasurements" xlink:href="brka-20251231.xsd#DisclosureFairValueOfMeasurements" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFederalIncomeTaxStatus" xlink:href="brka-20251231.xsd#DisclosureFederalIncomeTaxStatus" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosurePlanTermination" xlink:href="brka-20251231.xsd#DisclosurePlanTermination" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureRelatedpartyTransactionsAndExemptPartyininterestTransactions" xlink:href="brka-20251231.xsd#DisclosureRelatedpartyTransactionsAndExemptPartyininterestTransactions" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureNonexemptPartyininterestTransactions" xlink:href="brka-20251231.xsd#DisclosureNonexemptPartyininterestTransactions" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfAssetsHeldAtEndOfYear" xlink:href="brka-20251231.xsd#DisclosureScheduleOfAssetsHeldAtEndOfYear" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfDelinquentParticipantContributions1" xlink:href="brka-20251231.xsd#DisclosureScheduleOfDelinquentParticipantContributions1" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureSignificantAccountingPoliciesPolicies" xlink:href="brka-20251231.xsd#DisclosureSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFairValueOfMeasurementsTables" xlink:href="brka-20251231.xsd#DisclosureFairValueOfMeasurementsTables" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfAssetsHeldAtEndOfYearTables" xlink:href="brka-20251231.xsd#DisclosureScheduleOfAssetsHeldAtEndOfYearTables" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfDelinquentParticipantContributionsTables" xlink:href="brka-20251231.xsd#DisclosureScheduleOfDelinquentParticipantContributionsTables" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureDescriptionOfPlanAdditionalInformationDetails" xlink:href="brka-20251231.xsd#DisclosureDescriptionOfPlanAdditionalInformationDetails" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureSummaryOfSignificantAccountingPoliciesAdditionalInformationDetails" xlink:href="brka-20251231.xsd#DisclosureSummaryOfSignificantAccountingPoliciesAdditionalInformationDetails" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFairValueMeasurementsSummaryOfPlansInvestmentsMeasuredAtFairValueOnRecurringBasisDetails" xlink:href="brka-20251231.xsd#DisclosureFairValueMeasurementsSummaryOfPlansInvestmentsMeasuredAtFairValueOnRecurringBasisDetails" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFairValueMeasurementsSummaryOfPlanInvestmentsWithReportedNavDetails" xlink:href="brka-20251231.xsd#DisclosureFairValueMeasurementsSummaryOfPlanInvestmentsWithReportedNavDetails" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFederalIncomeTaxStatusAdditionalInformationDetails" xlink:href="brka-20251231.xsd#DisclosureFederalIncomeTaxStatusAdditionalInformationDetails" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureRelatedpartyTransactionsAndExemptPartyininterestTransactionsAdditionalInformationDetails" xlink:href="brka-20251231.xsd#DisclosureRelatedpartyTransactionsAndExemptPartyininterestTransactionsAdditionalInformationDetails" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureNonexemptPartyininterestTransactionsAdditionalInformationDetails" xlink:href="brka-20251231.xsd#DisclosureNonexemptPartyininterestTransactionsAdditionalInformationDetails" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfAssetsHeldAtEndOfYearScheduleOfAssetsDetails" xlink:href="brka-20251231.xsd#DisclosureScheduleOfAssetsHeldAtEndOfYearScheduleOfAssetsDetails" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfDelinquentParticipantContributionsDetails" xlink:href="brka-20251231.xsd#DisclosureScheduleOfDelinquentParticipantContributionsDetails" xlink:type="simple"/>
        <link:roleRef roleURI="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfAssetsHeldAtEndOfYearScheduleOfAssetsDetailsDefault" xlink:href="brka-20251231.xsd#DisclosureScheduleOfAssetsHeldAtEndOfYearScheduleOfAssetsDetailsDefault" xlink:type="simple"/>
        <link:roleRef roleURI="http://fasb.org/us-gaap/role/eedm/ExtensibleEnumerationLists" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-roles-2025.xsd#eedm" xlink:type="simple"/>
        <link:roleRef roleURI="http://fasb.org/us-gaap/role/eedm/ExtensibleEnumerationListsEbp" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-roles-2025.xsd#ebp-eedm" xlink:type="simple"/>
        <link:labelLink xlink:role="http://www.xbrl.org/2003/role/link" xlink:title="labelLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanEmployerContributionVariableMatchingPercentage" xlink:label="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingPercentage"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockClassBMember" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockClassBMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_NonexemptParty-In-InterestTransactionsAbstract" xlink:label="brka_NonexemptParty-In-InterestTransactionsAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerContributionReceivable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionReceivable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccountDecreaseForEmployerContribution" xlink:label="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccountDecreaseForEmployerContribution"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantContributionPretaxMaximumOfEligibleCompensationPercentage" xlink:label="brka_EmployeeBenefitPlanParticipantContributionPretaxMaximumOfEligibleCompensationPercentage"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanNonexemptParty-In-InterestTransactionsTextBlock" xlink:label="brka_EmployeeBenefitPlanNonexemptParty-In-InterestTransactionsTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccount" xlink:label="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccount"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentIdentifierAxis" xlink:label="us-gaap_InvestmentIdentifierAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanScheduleOfAssetsTextBlock" xlink:label="brka_EmployeeBenefitPlanScheduleOfAssetsTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerContributionMatchingPercentage" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionMatchingPercentage"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentIssuerNameExtensibleEnumeration" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentIssuerNameExtensibleEnumeration"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanContributionLimitationsPercentage" xlink:label="brka_EmployeeBenefitPlanContributionLimitationsPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_NonexemptParty-In-InterestTransactionsLineItems" xlink:label="brka_NonexemptParty-In-InterestTransactionsLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantContributionAftertaxMinimumAnnualCompensationToCompensationPercentage" xlink:label="brka_EmployeeBenefitPlanParticipantContributionAftertaxMinimumAnnualCompensationToCompensationPercentage"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" xlink:label="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForEmployerContribution" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForEmployerContribution"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTextBlock" xlink:label="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanPaymentToParticipantPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanPaymentToParticipantPolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanEmployerContributionVariableMatchingAmount" xlink:label="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingAmount"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockFundMember" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockFundMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentTypeExtensibleEnumeration" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentTypeExtensibleEnumeration"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentTypeAxis" xlink:label="us-gaap_InvestmentTypeAxis"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanEmployerContributionAdditionalVariableMatchingPercentage" xlink:label="brka_EmployeeBenefitPlanEmployerContributionAdditionalVariableMatchingPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantContributionAftertaxMaximumAnnualCompensationToCompensationPercentage" xlink:label="brka_EmployeeBenefitPlanParticipantContributionAftertaxMaximumAnnualCompensationToCompensationPercentage"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentType" xlink:label="dei_DocumentType"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedMember" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerAxis" xlink:label="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_SalariedEmployeesAndNon-UnionHourlyEmployeesMember" xlink:label="brka_SalariedEmployeesAndNon-UnionHourlyEmployeesMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestAndDividendIncomeOnInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestAndDividendIncomeOnInvestment"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustCost" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustCost"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_SummaryOfPlanInvestmentsWithReportedNAVTableTextBlock" xlink:label="brka_SummaryOfPlanInvestmentsWithReportedNAVTableTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MinimumMember" xlink:label="srt_MinimumMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContribution" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContribution"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember" xlink:label="us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionExcludingRollover" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionExcludingRollover"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedThruVFCP" xlink:label="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedThruVFCP"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueInputsLevel12And3Member" xlink:label="us-gaap_FairValueInputsLevel12And3Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterDate" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterDate"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantContributionAutomaticDeferralRate" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionAutomaticDeferralRate"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerDomain" xlink:label="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerDomain"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MutualFundMember" xlink:label="us-gaap_MutualFundMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCost" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCost"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanVestedPercentage" xlink:label="brka_EmployeeBenefitPlanVestedPercentage"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeMember" xlink:label="srt_RangeMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EbpRiskAndUncertaintyPolicyTextBlock" xlink:label="us-gaap-ebp_EbpRiskAndUncertaintyPolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterObtained" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterObtained"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanPlanTerminationTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanPlanTerminationTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanAnnualFeesPerParticipant" xlink:label="brka_EmployeeBenefitPlanAnnualFeesPerParticipant"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanTerm" xlink:label="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanTerm"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CoverAbstract" xlink:label="dei_CoverAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="us-gaap_InvestmentTypeCategorizationMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustCurrentValue" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustCurrentValue"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanMinimumParticipantsWithVestedBalances" xlink:label="brka_EmployeeBenefitPlanMinimumParticipantsWithVestedBalances"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefitAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefitAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustParticipationStatusExtensibleEnumeration" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustParticipationStatusExtensibleEnumeration"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_ParticipantContributionsAndLoanPayments" xlink:label="brka_ParticipantContributionsAndLoanPayments"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantContributionVestingDescription" xlink:label="brka_EmployeeBenefitPlanParticipantContributionVestingDescription"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantPolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesPurchased" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesPurchased"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForGainLossOnInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForGainLossOnInvestment"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerContributionParticipantCompensationMatchedPercentage" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionParticipantCompensationMatchedPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_CommonStockAndMoneyMarketFundMember" xlink:label="brka_CommonStockAndMoneyMarketFundMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanNoteReceivableFromParticipantInterestRate" xlink:label="brka_EmployeeBenefitPlanNoteReceivableFromParticipantInterestRate"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanContributionPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanContributionPolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanNoteReceivableFromParticipantPrimeRate" xlink:label="brka_EmployeeBenefitPlanNoteReceivableFromParticipantPrimeRate"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MoneyMarketFundsMember" xlink:label="us-gaap_MoneyMarketFundsMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanPlanNumber" xlink:label="us-gaap-ebp_EmployeeBenefitPlanPlanNumber"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EbpPlanName" xlink:label="us-gaap-ebp_EbpPlanName"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_NonexemptParty-In-InterestTransactionsTable" xlink:label="brka_NonexemptParty-In-InterestTransactionsTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionFrequency" xlink:label="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionFrequency"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantContributionPretaxMinimumAnnualCompensationToCompensationPercentage" xlink:label="brka_EmployeeBenefitPlanParticipantContributionPretaxMinimumAnnualCompensationToCompensationPercentage"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionRollover" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionRollover"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesSold" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesSold"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionNotCorrected" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionNotCorrected"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MaximumMember" xlink:label="srt_MaximumMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeAxis" xlink:label="srt_RangeAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantContributionInPretaxAndRothContributionsPercentage" xlink:label="brka_EmployeeBenefitPlanParticipantContributionInPretaxAndRothContributionsPercentage"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanReceivable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanReceivable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantLoanMaturityYear" xlink:label="brka_EmployeeBenefitPlanParticipantLoanMaturityYear"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanMinimumAmountPerNonHardshipInServiceWithdrawal" xlink:label="brka_EmployeeBenefitPlanMinimumAmountPerNonHardshipInServiceWithdrawal"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTableTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTableTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_UnionHourlyEmployeesMember" xlink:label="brka_UnionHourlyEmployeesMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionNoticePeriod" xlink:label="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionNoticePeriod"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanRevenueCredits" xlink:label="brka_EmployeeBenefitPlanRevenueCredits"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanPlanHeldFloatIncomeAmount" xlink:label="brka_EmployeeBenefitPlanPlanHeldFloatIncomeAmount"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanToPurchasePrimaryResidenceTerm" xlink:label="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanToPurchasePrimaryResidenceTerm"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanNumberOfServiceInVestingOfEmployerContributionPeriod" xlink:label="brka_EmployeeBenefitPlanNumberOfServiceInVestingOfEmployerContributionPeriod"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueInputsLevel1Member" xlink:label="us-gaap_FairValueInputsLevel1Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecrease" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecrease"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPartyInInterest" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPartyInInterest"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_BaillieGiffordInternationalAlphaKMember" xlink:label="brka_BaillieGiffordInternationalAlphaKMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_VanguardFederalMoneyMarketVMMRMember" xlink:label="brka_VanguardFederalMoneyMarketVMMRMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_JanusHendersonTritonNMember" xlink:label="brka_JanusHendersonTritonNMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_VanguardWindsorIIFundAdmiralMember" xlink:label="brka_VanguardWindsorIIFundAdmiralMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_FidelitySmallCapIndexMember" xlink:label="brka_FidelitySmallCapIndexMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_BlackRockInflationProtectedInstitutionalMember" xlink:label="brka_BlackRockInflationProtectedInstitutionalMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_FidelityOTCPoolClassAMember" xlink:label="brka_FidelityOTCPoolClassAMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_FidelityUSBondIndexMember" xlink:label="brka_FidelityUSBondIndexMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2005FMember" xlink:label="brka_TRowePriceRetirement2005FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_PIMCOHighYieldInstitutionalClassMember" xlink:label="brka_PIMCOHighYieldInstitutionalClassMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2050FMember" xlink:label="brka_TRowePriceRetirement2050FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_AmericanBeaconFundSmallCapValueR5Member" xlink:label="brka_AmericanBeaconFundSmallCapValueR5Member"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2045FMember" xlink:label="brka_TRowePriceRetirement2045FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_DodgeCoxIncomeClassXMember" xlink:label="brka_DodgeCoxIncomeClassXMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_AmericanFundsNewWorldR6Member" xlink:label="brka_AmericanFundsNewWorldR6Member"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2030FMember" xlink:label="brka_TRowePriceRetirement2030FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2055FMember" xlink:label="brka_TRowePriceRetirement2055FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2065FMember" xlink:label="brka_TRowePriceRetirement2065FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_FidelityTotalInternationalIndexMember" xlink:label="brka_FidelityTotalInternationalIndexMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_Fidelity500IndexMember" xlink:label="brka_Fidelity500IndexMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2035FMember" xlink:label="brka_TRowePriceRetirement2035FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2040FMember" xlink:label="brka_TRowePriceRetirement2040FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2020FMember" xlink:label="brka_TRowePriceRetirement2020FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2060FMember" xlink:label="brka_TRowePriceRetirement2060FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_BerkshireHathawayBUnitizedMember" xlink:label="brka_BerkshireHathawayBUnitizedMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2025FMember" xlink:label="brka_TRowePriceRetirement2025FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_FidelityMidCapIndexMember" xlink:label="brka_FidelityMidCapIndexMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_FidelityShort-TermBondIndexMember" xlink:label="brka_FidelityShort-TermBondIndexMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2010FMember" xlink:label="brka_TRowePriceRetirement2010FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2015FMember" xlink:label="brka_TRowePriceRetirement2015FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_FidelityLowPricedStockFundK6Member" xlink:label="brka_FidelityLowPricedStockFundK6Member"/>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Change in Net Asset Available for Benefit, Increase [Abstract]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">ADDITIONS:</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Change in Net Asset Available for Benefit, Decrease from Payment to Participant</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Benefits paid to participants</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan, Employer Contribution, Variable Matching Percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan, employer contribution, variable matching percentage.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Variable matching contribution percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockClassBMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Employer, Common Stock, Class B [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockClassBMember_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Class B Common Stock</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_NonexemptParty-In-InterestTransactionsAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Nonexempt Party-In-Interest Transactions [Abstract]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_NonexemptParty-In-InterestTransactionsAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Nonexempt Party-In-Interest Transactions.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Receivable [Abstract]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Receivables</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Related Party and Party-in-Interest Transactions [Line Items]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Document Fiscal Period Focus</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionReceivable_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Employer Contribution, Receivable</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionReceivable_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employer contributions</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccountDecreaseForEmployerContribution_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Forfeited Nonvested Account, Decrease from Employer Contribution</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccountDecreaseForEmployerContribution_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan, forfeited account, decrease from employer contribution</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantContributionPretaxMaximumOfEligibleCompensationPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan, Participant Contribution, Pretax, Maximum of Eligible Compensation, Percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantContributionPretaxMaximumOfEligibleCompensationPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan, participant contribution, pretax, maximum of eligible compensation percentage.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantContributionPretaxMaximumOfEligibleCompensationPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan, participant contribution, pretax, maximum of eligible compensation percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Tax Status [Abstract]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanNonexemptParty-In-InterestTransactionsTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan Nonexempt Party-In-Interest Transactions [Text Block]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanNonexemptParty-In-InterestTransactionsTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee Benefit Plan Nonexempt Party-In-Interest Transactions.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanNonexemptParty-In-InterestTransactionsTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Nonexempt Party-In-Interest Transactions</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccount_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Forfeited Nonvested Account</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccount_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan, forfeitures account balances</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Description of Plan [Text Block]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Description of Plan</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Change in Net Asset Available for Benefit, Increase from Interest Income on Note Receivable from Participant</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">INTEREST INCOME ON NOTES RECEIVABLE FROM PARTICIPANTS</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap_InvestmentIdentifierAxis_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Investment, Identifier [Axis]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Change in Net Asset Available for Benefit, Decrease from Administrative Expense</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Administrative expenses paid on behalf of the plan</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Administrative expenses, net of revenue sharing</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Description of Plan [Line Items]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanScheduleOfAssetsTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan Schedule of Assets [Text Block]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanScheduleOfAssetsTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan schedule of assets.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanScheduleOfAssetsTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Schedule of Assets (Held at End of Year)</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionMatchingPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Employer Contribution, Matching Percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionMatchingPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Fixed matching contribution percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentIssuerNameExtensibleEnumeration_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Investment, Issuer Name [Extensible Enumeration]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Investment, Fair Value and NAV [Abstract]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Accounting Policy [Line Items]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanContributionLimitationsPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan, Contribution Limitations Percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanContributionLimitationsPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan, contribution limitations percentage.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanContributionLimitationsPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan contribution limitations percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EBP005Member_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP 005 [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EBP005Member_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">EBP 005</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EBP005Member_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">EBP 005.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_NonexemptParty-In-InterestTransactionsLineItems_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Nonexempt Party-In-Interest Transactions [Line Items]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_NonexemptParty-In-InterestTransactionsLineItems_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Nonexempt Party-In-Interest Transactions.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Schedule of Asset Held for Investment [Table]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Statement of Net Asset Available for Benefit [Line Items]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Note Receivable from Participant, Account, Maximum Borrowing, Amount</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan, notes receivable from participant, account, maximum borrowing, amount</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantContributionAftertaxMinimumAnnualCompensationToCompensationPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan, Participant Contribution, Aftertax, Minimum Annual Compensation to Compensation, Percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantContributionAftertaxMinimumAnnualCompensationToCompensationPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan, participant contribution, aftertax, minimum annual compensation to compensation, percentage.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantContributionAftertaxMinimumAnnualCompensationToCompensationPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan, participant contribution, after tax, minimum annual compensation to total compensation, percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Common Collective Trust [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Collective Trust Funds</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="dei_AmendmentFlag_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Amendment Flag</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForEmployerContribution_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Change in Net Asset Available for Benefit, Increase from Employer Contribution, Cash and Noncash</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForEmployerContribution_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel">EBP, Change in Net Asset Available for Benefit, Increase from Employer Contribution, Cash and Noncash, Total</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForEmployerContribution_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employer contributions</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Change in Net Asset Available for Benefit, Decrease [Abstract]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">DEDUCTIONS:</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan, Schedule of Delinquent Participant Contribution [Text Block]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan, schedule of delinquent participant contribution.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Schedule of Delinquent Participant Contributions</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Note Receivable from Participant, Account, Minimum Borrowing, Amount</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan, notes receivable from participant, account, minimum borrowing, amount</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanPaymentToParticipantPolicyTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Payment to Participant [Policy Text Block]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanPaymentToParticipantPolicyTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Payments of Benefits</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Schedule of Delinquent Participant Contribution [Line Items]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingAmount_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan Employer Contribution Variable Matching, Amount</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingAmount_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan employer contribution variable matching, amount.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingAmount_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan employer contribution variable matching amount</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Schedule of Asset Held for Investment [Line Items]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Fair Value Hierarchy and NAV [Axis]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockFundMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Employer, Common Stock Fund [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockFundMember_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Common Stock</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentTypeExtensibleEnumeration_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Investment, Current Value, Type [Extensible Enumeration]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap_InvestmentTypeAxis_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Investment Type [Axis]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanEmployerContributionAdditionalVariableMatchingPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan, Employer Contribution, Additional Variable Matching Percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanEmployerContributionAdditionalVariableMatchingPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan, employer contribution, additional variable matching percentage.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanEmployerContributionAdditionalVariableMatchingPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Additional variable matching contribution percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantContributionAftertaxMaximumAnnualCompensationToCompensationPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan, Participant Contribution, Aftertax, Maximum Annual Compensation to Compensation, Percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantContributionAftertaxMaximumAnnualCompensationToCompensationPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan, participant contribution, aftertax, maximum annual compensation to compensation, percentage.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantContributionAftertaxMaximumAnnualCompensationToCompensationPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan, participant contribution, after tax, maximum annual compensation to total compensation, percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="dei_DocumentType_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Document Type</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Participant-Directed [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedMember_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Participant-directed investments</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="dei_EntityCentralIndexKey_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Entity Central Index Key</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Investment [Policy Text Block]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Investment Valuation and Income Recognition</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerAxis_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Contribution, Participating Employer [Axis]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Accounting Policy [Table]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Basis of Accounting [Policy Text Block]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Basis of Accounting</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_SalariedEmployeesAndNon-UnionHourlyEmployeesMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Salaried Employees and Non-union Hourly Employees.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_SalariedEmployeesAndNon-UnionHourlyEmployeesMember_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Salaried Employees and Non-union Hourly Employees</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_SalariedEmployeesAndNon-UnionHourlyEmployeesMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Salaried Employees and Non-union Hourly Employees [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Description of Plan [Table]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Participant-Directed and Nonparticipant-Directed Status [Axis]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestAndDividendIncomeOnInvestment_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Change in Net Asset Available for Benefit, Increase from Interest and Dividend Income on Investment</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestAndDividendIncomeOnInvestment_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Interest and dividend income</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestAndDividendIncomeOnInvestment_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel">EBP, Change in Net Asset Available for Benefit, Increase from Interest and Dividend Income on Investment, Total</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestAndDividendIncomeOnInvestment_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Dividends and interest</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustCost_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Investment, Excluding Plan Interest in Master Trust, Cost</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustCost_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Amount of shares held</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Investment, Number of Shares</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Number of shares held</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_SummaryOfPlanInvestmentsWithReportedNAVTableTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Summary of Plan Investments with Reported NAV [Table Text Block]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_SummaryOfPlanInvestmentsWithReportedNAVTableTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Summary of plan investments with reported NAV.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_SummaryOfPlanInvestmentsWithReportedNAVTableTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Summary of Plan Investments with Reported NAV</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="srt_MinimumMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Minimum [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="srt_MinimumMember_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Minimum</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Related Party and Party-in-Interest Transactions [Text Block]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Related-Party Transactions and Exempt Party-In-Interest Transactions</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Change in Net Asset Available for Benefit, Increase</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel">Total additions</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContribution_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Change in Net Asset Available for Benefit, Increase from Contribution</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContribution_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel">Total contributions</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Investment Sold, Excluding Plan Interest in Master Trust, Selling Price</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Master trust recorded sales amount</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Sales amount</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Expense [Policy Text Block]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Administrative Expenses</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Fair Value Measured at Net Asset Value Per Share [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Fair Value Measured at NAV Per Share</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Statement of Net Asset Available for Benefit [Abstract]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionExcludingRollover_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Change in Net Asset Available for Benefit, Increase from Participant Contribution, Excluding Rollover</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionExcludingRollover_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Participant contributions</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedThruVFCP_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan Schedule of Delinquent Participant Contribution Corrected Thru VFCP</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedThruVFCP_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan schedule of delinquent participant contribution corrected Thru VFCP</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedThruVFCP_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Contributions Corrected thru VFCP</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap_FairValueInputsLevel12And3Member_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Fair Value, Inputs, Level 1, Level 2, and Level 3 [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap_FairValueInputsLevel12And3Member_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Level 1, Level 2 and Level 3</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Change in Net Asset Available for Benefit, Increase from Contribution [Abstract]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">CONTRIBUTIONS:</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterDate_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Tax Determination Letter, Date</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterDate_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Tax determination letter, date</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionAutomaticDeferralRate_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Participant Contribution, Automatic, Deferral Rate</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionAutomaticDeferralRate_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan participant contribution, automatic, deferral rate</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerDomain_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Contribution, Participating Employer [Domain]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Related Party and Party-in-Interest Transactions [Abstract]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Investment, Excluding Plan Interest in Master Trust, Fair Value</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue_lbl" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel">EBP, Investment, Excluding Plan Interest in Master Trust, Fair Value, Ending Balance</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue_lbl" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel">EBP, Investment, Excluding Plan Interest in Master Trust, Fair Value, Beginning Balance</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel">EBP, Investment, Excluding Plan Interest in Master Trust, Fair Value, Total</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Total investments at fair value</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Investments</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Use of Estimate [Policy Text Block]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Use of Estimates</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap_MutualFundMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Mutual Fund [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap_MutualFundMember_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Mutual Funds</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="dei_EntityDomain_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Entity [Domain]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCost_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Investment Acquired, Excluding Plan Interest in Master Trust, Cost</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCost_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Master trust recorded purchases amount</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCost_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Purchases amount</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Summary of Accounting Policy [Text Block]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Summary of Significant Accounting Policies</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Investment, Fair Value and NAV [Text Block]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Fair Value Measurements</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanVestedPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan Vested Percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanVestedPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan vested percentage.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanVestedPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Vest percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Description of Plan and Accounting Change [Abstract]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Asset Held for Investment, Participant Loan, after Deemed Distribution</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Notes receivable from participants</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Statement of Change in Net Asset Available for Benefit [Line Items]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="srt_RangeMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Statistical Measurement [Domain]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Note Receivable from Participant</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Notes receivable from participants</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="dei_DocumentPeriodEndDate_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Document Period End Date</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Fair Value Hierarchy and NAV [Domain]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EbpRiskAndUncertaintyPolicyTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Risk and Uncertainty [Policy Text Block]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EbpRiskAndUncertaintyPolicyTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Risks and Uncertainties</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterObtained_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Tax Determination Letter, Obtained [true false]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterObtained_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Tax determination letter, obtained</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Related Party and Party-in-Interest Transactions [Table]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanPlanTerminationTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Plan Termination [Text Block]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanPlanTerminationTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Plan Termination</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanAnnualFeesPerParticipant_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan, Annual Fees Per Participant</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanAnnualFeesPerParticipant_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan, annual fees per participant.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanAnnualFeesPerParticipant_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan, annual fees per participant.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanTerm_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan, notes receivable from participants loan term</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanTerm_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan, Notes Receivable from Participants Loan Term</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanTerm_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan, notes receivable from participants loan term.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Participant-Directed and Nonparticipant-Directed Status [Domain]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Schedule of Delinquent Participant Contribution, Corrected</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Total Fully Corrected Under VFCP and PTE 2002-51</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="dei_CoverAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Cover [Abstract]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap_InvestmentTypeCategorizationMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Investments [Domain]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">INVESTMENT INCOME:</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Change in Net Asset Available for Benefit, Increase (Decrease) from Income (Loss) on Investment [Abstract]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Net Asset Available for Benefit</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit_lbl" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel">End of year</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit_lbl" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel">Beginning of year</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Net assets available for benefits from the financial statements</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel">NET ASSETS AVAILABLE FOR BENEFITS</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustCurrentValue_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Asset Held for Investment, Plan Interest in Master Trust, Current Value</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustCurrentValue_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Current Value</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Investment, Fair Value and NAV [Table Text Block]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Summary of Plan"s Investments measured at Fair Value on Recurring Basis</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanMinimumParticipantsWithVestedBalances_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan, Minimum Participants With Vested Balances</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanMinimumParticipantsWithVestedBalances_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan, minimum participants with vested balances.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanMinimumParticipantsWithVestedBalances_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan, minimum participants with vested balances</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefitAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Net Asset Available for Benefit [Abstract]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefitAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">NET ASSETS AVAILABLE FOR BENEFITS:</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Schedule of Asset Held for Investment [Abstract]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustParticipationStatusExtensibleEnumeration_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Asset Held for Investment, Plan Interest in Master Trust, Participation Status [Extensible Enumeration]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_ParticipantContributionsAndLoanPayments_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Participant contributions and loan payments</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_ParticipantContributionsAndLoanPayments_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Participant contributions and loan payments</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantContributionVestingDescription_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan participant contribution vesting description.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantContributionVestingDescription_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan Participant Contribution Vesting Description</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantContributionVestingDescription_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan contribution vesting description</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantPolicyTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Note Receivable from Participant [Policy Text Block]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantPolicyTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Notes Receivable from Participants</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Schedule of Asset Held for Investment [Table Text Block]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Schedule of Assets</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesPurchased_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Investment, Purchased, Number of Shares</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesPurchased_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Purchases of shares</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Statement of Net Asset Available for Benefit [Table]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="dei_DocumentFiscalYearFocus_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Document Fiscal Year Focus</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForGainLossOnInvestment_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Change in Net Asset Available for Benefit, Increase (Decrease) from Gain (Loss) on Investment</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForGainLossOnInvestment_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel">EBP, Change in Net Asset Available for Benefit, Increase (Decrease) from Gain (Loss) on Investment, Total</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForGainLossOnInvestment_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Net appreciation in fair value of investments</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionParticipantCompensationMatchedPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Employer Contribution, Participant Compensation Matched, Percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionParticipantCompensationMatchedPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Percentage on employee eligible compensation</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_CommonStockAndMoneyMarketFundMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Common Stock and Money Market Fund [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_CommonStockAndMoneyMarketFundMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Common Stock and Money Market Fund.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_CommonStockAndMoneyMarketFundMember_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Common Stock and Money Market Fund</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Statement of Change in Net Asset Available for Benefit [Table]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanNoteReceivableFromParticipantInterestRate_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan note receivable from participant interest rate.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanNoteReceivableFromParticipantInterestRate_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan Note Receivable From Participant Interest Rate</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanNoteReceivableFromParticipantInterestRate_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan note receivable from participant interest rate</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanContributionPolicyTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Contributions</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanContributionPolicyTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Contribution [Policy Text Block]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanNoteReceivableFromParticipantPrimeRate_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan Note Receivable From Participant Prime Rate</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanNoteReceivableFromParticipantPrimeRate_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan note receivable from participant prime rate.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanNoteReceivableFromParticipantPrimeRate_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan, note receivable from participant prime rate</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Schedule of Delinquent Participant Contribution [Abstract]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Participant Contribution, Pretax, Maximum Annual Compensation to Total Compensation, Percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan, participant contribution, pre-tax, maximum annual compensation to total compensation, percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap_MoneyMarketFundsMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Money Market Funds [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap_MoneyMarketFundsMember_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Money Market Fund</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanPlanNumber_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Plan Number</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Investment, Fair Value and NAV [Line Items]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="dei_LegalEntityAxis_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Legal Entity [Axis]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EbpPlanName_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Plan Name</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_NonexemptParty-In-InterestTransactionsTable_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Nonexempt Party-In-Interest Transactions [Table]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_NonexemptParty-In-InterestTransactionsTable_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Nonexempt Party-In-Interest Transactions.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Asset [Abstract]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">ASSETS</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Change in Net Asset Available for Benefit, Increase (Decrease) from Income (Loss) on Investment</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Plan interest in BNSF 401(k) Plans Master Trust investment income (Note 4)</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel">Total investment income</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionFrequency_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan Fair Value Investment Net Asset Value Redemption Frequency</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionFrequency_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan fair value investment net asset value redemption frequency.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionFrequency_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Redemption Frequency</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantContributionPretaxMinimumAnnualCompensationToCompensationPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan, Participant Contribution, Pretax, Minimum Annual Compensation to Compensation, Percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantContributionPretaxMinimumAnnualCompensationToCompensationPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan, participant contribution, pretax, minimum annual compensation to compensation, percentage.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantContributionPretaxMinimumAnnualCompensationToCompensationPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee Benefit Plan Participant Contribution Pre taxMinimumAnnualCompensationToTotalCompensationPercentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantContributionPretaxMinimumAnnualCompensationToCompensationPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/verboseLabel">Employee benefit plan, participant contribution, pre tax, minimum annual compensation to total compensation, percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Investment, Fair Value and NAV [Table]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionRollover_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Rollover contributions</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionRollover_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Change in Net Asset Available for Benefit, Increase from Participant Contribution, Rollover</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Accounting Policy, Accounting Standard Update, and Change in Accounting Principle [Abstract]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Asset Held for Investment</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel">TOTAL</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Tax Status [Text Block]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Federal Income Tax Status</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesSold_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Investment, Sold, Number of Shares</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesSold_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Sales of shares</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionNotCorrected_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Schedule of Delinquent Participant Contribution, Not Corrected</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionNotCorrected_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Contributions Not Corrected</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="srt_MaximumMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Maximum [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="srt_MaximumMember_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Maximum</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="srt_RangeAxis_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Statistical Measurement [Axis]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitAbstract_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Statement of Change in Net Asset Available for Benefit [Abstract]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Schedule of Delinquent Participant Contribution, Corrected Outside VFCP</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Contributions Corrected Outside VFCP</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="dei_EntityRegistrantName_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Entity Registrant Name</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantContributionInPretaxAndRothContributionsPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan, Participant Contribution in Pretax and Roth Contributions Percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantContributionInPretaxAndRothContributionsPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan, participant contribution in pre-tax and roth contributions percentage.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantContributionInPretaxAndRothContributionsPercentage_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan, participant contribution in pre-tax and roth contributions percentage</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanReceivable_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Receivable</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanReceivable_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel">Total receivables</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Asset Held for Investment, Participant Loan, Interest Rate</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan, asset held for investment, participant loan, interest rate</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantLoanMaturityYear_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan Participant Loan Maturity Year</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantLoanMaturityYear_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan participant loan maturity year.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanParticipantLoanMaturityYear_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan, asset held for investment, participant loan, maturity year</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanMinimumAmountPerNonHardshipInServiceWithdrawal_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan, Minimum Amount Per Non Hardship in Service Withdrawal</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanMinimumAmountPerNonHardshipInServiceWithdrawal_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan, minimum amount per non-hardship in-service withdrawal.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanMinimumAmountPerNonHardshipInServiceWithdrawal_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan, minimum amount per non-hardship in-service withdrawal</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTableTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Schedule of Delinquent Participant Contribution [Table Text Block]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTableTextBlock_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Schedule of Delinquent Participant Contributions</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_UnionHourlyEmployeesMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Union Hourly Employees</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_UnionHourlyEmployeesMember_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Union Hourly Employees</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_UnionHourlyEmployeesMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Union Hourly Employees [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionNoticePeriod_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Redemption Notice Period</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionNoticePeriod_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan Fair Value Investment Net Asset Value Redemption Notice Period</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionNoticePeriod_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan fair value investment net asset value redemption notice period.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanRevenueCredits_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan, Revenue Credits</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanRevenueCredits_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan, revenue credits.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanRevenueCredits_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan, revenue credits</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanPlanHeldFloatIncomeAmount_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan, Plan Held Float Income Amount</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanPlanHeldFloatIncomeAmount_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan, plan held float income amount.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanPlanHeldFloatIncomeAmount_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan, plan held float income amount</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanToPurchasePrimaryResidenceTerm_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan, Notes Receivable from Participants Loan to Purchase Primary Residence Term</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanToPurchasePrimaryResidenceTerm_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan, notes receivable from participants loan to purchase primary residence term.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanToPurchasePrimaryResidenceTerm_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Employee benefit plan, notes receivable from participants loan to purchase primary residence term</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Change in Net Asset Available for Benefit, Decrease</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel">Total deductions</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Schedule of Delinquent Participant Contribution [Table]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanNumberOfServiceInVestingOfEmployerContributionPeriod_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Employee Benefit Plan Number of Service in Vesting of Employer Contribution Period</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanNumberOfServiceInVestingOfEmployerContributionPeriod_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Employee benefit plan number of service in vesting of employer contribution period.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_EmployeeBenefitPlanNumberOfServiceInVestingOfEmployerContributionPeriod_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Years of vesting service</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap_FairValueInputsLevel1Member_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Fair Value, Inputs, Level 1 [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap_FairValueInputsLevel1Member_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Active Markets for Identical Assets (Level 1)</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Tax Status [Line Items]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Entity Tax Identification Number</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecrease_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Change in Net Asset Available for Benefit, Increase (Decrease)</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecrease_lbl" xlink:role="http://www.xbrl.org/2003/role/terseLabel">Net increase in net assets available for benefits per the financial statements</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecrease_lbl" xlink:role="http://www.xbrl.org/2003/role/totalLabel">INCREASE IN NET ASSETS</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Tax Status [Table]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPartyInInterest_lbl" xlink:role="http://www.xbrl.org/2003/role/label">EBP, Asset Held for Investment, Party-in-Interest [true false]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_BaillieGiffordInternationalAlphaKMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Baillie Gifford International Alpha K.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_VanguardFederalMoneyMarketVMMRMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Vanguard Federal Money Market VMMR [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_JanusHendersonTritonNMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Janus Henderson Triton N [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_VanguardWindsorIIFundAdmiralMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Vanguard Windsor II Fund Admiral.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_FidelitySmallCapIndexMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Fidelity Small Cap Index.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_BlackRockInflationProtectedInstitutionalMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">BlackRock Inflation Protected Institutional.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_FidelityOTCPoolClassAMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Fidelity OTC Pool Class A.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_FidelityUSBondIndexMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Fidelity US Bond Index.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2005FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">T. Rowe Price Retirement 2005 F.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_PIMCOHighYieldInstitutionalClassMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">PIMCO High Yield Institutional Class [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_FidelitySmallCapIndexMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Fidelity Small Cap Index [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_JanusHendersonTritonNMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Janus Henderson Triton N.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2050FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">T. Rowe Price Retirement 2050 F.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_AmericanBeaconFundSmallCapValueR5Member_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">American Beacon Fund Small Cap Value R5.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2045FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">T. Rowe Price Retirement 2045 F.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_DodgeCoxIncomeClassXMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Dodge &amp; Cox Income Class X [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_AmericanFundsNewWorldR6Member_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">American Funds New World R6.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2030FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">T. Rowe Price Retirement 2030 F.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2055FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">T. Rowe Price Retirement 2055 F.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2065FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">T. Rowe Price Retirement 2065 F.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_FidelityTotalInternationalIndexMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Fidelity Total International Index [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_VanguardWindsorIIFundAdmiralMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Vanguard Windsor II Fund Admiral [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2045FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">T. Rowe Price Retirement 2045 F [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_Fidelity500IndexMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Fidelity 500 Index.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2035FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">T. Rowe Price Retirement 2035 F [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2040FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">T. Rowe Price Retirement 2040 F [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2020FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">T. Rowe Price Retirement 2020 F.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2060FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">T. Rowe Price Retirement 2060 F.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_BerkshireHathawayBUnitizedMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Berkshire Hathaway B Unitized.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2020FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">T. Rowe Price Retirement 2020 F [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2040FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">T. Rowe Price Retirement 2040 F.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_Fidelity500IndexMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Fidelity 500 Index [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2050FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">T. Rowe Price Retirement 2050 F [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2055FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">T. Rowe Price Retirement 2055 F [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_FidelityUSBondIndexMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Fidelity US Bond Index [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2030FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">T. Rowe Price Retirement 2030 F [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2005FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">T. Rowe Price Retirement 2005 F [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2025FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">T. Rowe Price Retirement 2025 F [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2035FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">T. Rowe Price Retirement 2035 F.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_PIMCOHighYieldInstitutionalClassMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">PIMCO High Yield Institutional Class.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_BerkshireHathawayBUnitizedMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Berkshire Hathaway B Unitized [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_BlackRockInflationProtectedInstitutionalMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">BlackRock Inflation Protected Institutional [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_FidelityMidCapIndexMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Fidelity Mid Cap Index.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_FidelityShort-TermBondIndexMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Fidelity Short-Term Bond Index [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_FidelityTotalInternationalIndexMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Fidelity Total International Index.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_FidelityMidCapIndexMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Fidelity Mid Cap Index [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2010FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">T. Rowe Price Retirement 2010 F.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2065FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">T. Rowe Price Retirement 2065 F [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2015FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">T. Rowe Price Retirement 2015 F.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2025FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">T. Rowe Price Retirement 2025 F.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_DodgeCoxIncomeClassXMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Dodge &amp; Cox Income Class X.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2010FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">T. Rowe Price Retirement 2010 F [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_BaillieGiffordInternationalAlphaKMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Baillie Gifford International Alpha K [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2060FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">T. Rowe Price Retirement 2060 F [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_TRowePriceRetirement2015FMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">T. Rowe Price Retirement 2015 F [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_FidelityShort-TermBondIndexMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Fidelity Short-Term Bond Index.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_AmericanBeaconFundSmallCapValueR5Member_lbl" xlink:role="http://www.xbrl.org/2003/role/label">American Beacon Fund Small Cap Value R5 [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_AmericanFundsNewWorldR6Member_lbl" xlink:role="http://www.xbrl.org/2003/role/label">American Funds New World R6 [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_FidelityOTCPoolClassAMember_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Fidelity OTC Pool Class A [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_FidelityLowPricedStockFundK6Member_lbl" xlink:role="http://www.xbrl.org/2003/role/label">Fidelity Low Priced Stock Fund K6 [Member]</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_FidelityLowPricedStockFundK6Member_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Fidelity Low Priced Stock Fund K6.</link:label>
          <link:label xml:lang="en-US" xlink:type="resource" xlink:label="brka_VanguardFederalMoneyMarketVMMRMember_lbl" xlink:role="http://www.xbrl.org/2003/role/documentation">Vanguard Federal Money Market VMMR.</link:label>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingPercentage" xlink:to="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingPercentage_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockClassBMember" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockClassBMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_NonexemptParty-In-InterestTransactionsAbstract" xlink:to="brka_NonexemptParty-In-InterestTransactionsAbstract_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionReceivable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionReceivable_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccountDecreaseForEmployerContribution" xlink:to="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccountDecreaseForEmployerContribution_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanParticipantContributionPretaxMaximumOfEligibleCompensationPercentage" xlink:to="brka_EmployeeBenefitPlanParticipantContributionPretaxMaximumOfEligibleCompensationPercentage_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanNonexemptParty-In-InterestTransactionsTextBlock" xlink:to="brka_EmployeeBenefitPlanNonexemptParty-In-InterestTransactionsTextBlock_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccount" xlink:to="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccount_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentIdentifierAxis" xlink:to="us-gaap_InvestmentIdentifierAxis_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanScheduleOfAssetsTextBlock" xlink:to="brka_EmployeeBenefitPlanScheduleOfAssetsTextBlock_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionMatchingPercentage" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionMatchingPercentage_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentIssuerNameExtensibleEnumeration" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentIssuerNameExtensibleEnumeration_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanContributionLimitationsPercentage" xlink:to="brka_EmployeeBenefitPlanContributionLimitationsPercentage_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EBP005Member" xlink:to="brka_EBP005Member_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_NonexemptParty-In-InterestTransactionsLineItems" xlink:to="brka_NonexemptParty-In-InterestTransactionsLineItems_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanParticipantContributionAftertaxMinimumAnnualCompensationToCompensationPercentage" xlink:to="brka_EmployeeBenefitPlanParticipantContributionAftertaxMinimumAnnualCompensationToCompensationPercentage_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" xlink:to="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForEmployerContribution" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForEmployerContribution_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTextBlock" xlink:to="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTextBlock_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanPaymentToParticipantPolicyTextBlock" xlink:to="us-gaap-ebp_EmployeeBenefitPlanPaymentToParticipantPolicyTextBlock_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingAmount" xlink:to="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingAmount_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockFundMember" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockFundMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentTypeExtensibleEnumeration" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentTypeExtensibleEnumeration_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentTypeAxis" xlink:to="us-gaap_InvestmentTypeAxis_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanEmployerContributionAdditionalVariableMatchingPercentage" xlink:to="brka_EmployeeBenefitPlanEmployerContributionAdditionalVariableMatchingPercentage_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanParticipantContributionAftertaxMaximumAnnualCompensationToCompensationPercentage" xlink:to="brka_EmployeeBenefitPlanParticipantContributionAftertaxMaximumAnnualCompensationToCompensationPercentage_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedMember" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerAxis" xlink:to="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerAxis_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock" xlink:to="us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_SalariedEmployeesAndNon-UnionHourlyEmployeesMember" xlink:to="brka_SalariedEmployeesAndNon-UnionHourlyEmployeesMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestAndDividendIncomeOnInvestment" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestAndDividendIncomeOnInvestment_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustCost" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustCost_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_SummaryOfPlanInvestmentsWithReportedNAVTableTextBlock" xlink:to="brka_SummaryOfPlanInvestmentsWithReportedNAVTableTextBlock_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MinimumMember" xlink:to="srt_MinimumMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock" xlink:to="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContribution" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContribution_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock" xlink:to="us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember" xlink:to="us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitAbstract_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionExcludingRollover" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionExcludingRollover_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedThruVFCP" xlink:to="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedThruVFCP_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel12And3Member" xlink:to="us-gaap_FairValueInputsLevel12And3Member_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterDate" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterDate_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionAutomaticDeferralRate" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionAutomaticDeferralRate_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerDomain" xlink:to="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerDomain_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock" xlink:to="us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MutualFundMember" xlink:to="us-gaap_MutualFundMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityDomain" xlink:to="dei_EntityDomain_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCost" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCost_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock" xlink:to="us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanVestedPercentage" xlink:to="brka_EmployeeBenefitPlanVestedPercentage_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RangeMember" xlink:to="srt_RangeMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EbpRiskAndUncertaintyPolicyTextBlock" xlink:to="us-gaap-ebp_EbpRiskAndUncertaintyPolicyTextBlock_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterObtained" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterObtained_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanPlanTerminationTextBlock" xlink:to="us-gaap-ebp_EmployeeBenefitPlanPlanTerminationTextBlock_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanAnnualFeesPerParticipant" xlink:to="brka_EmployeeBenefitPlanAnnualFeesPerParticipant_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanTerm" xlink:to="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanTerm_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CoverAbstract" xlink:to="dei_CoverAbstract_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_InvestmentTypeCategorizationMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustCurrentValue" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustCurrentValue_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanMinimumParticipantsWithVestedBalances" xlink:to="brka_EmployeeBenefitPlanMinimumParticipantsWithVestedBalances_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefitAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefitAbstract_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustParticipationStatusExtensibleEnumeration" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustParticipationStatusExtensibleEnumeration_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_ParticipantContributionsAndLoanPayments" xlink:to="brka_ParticipantContributionsAndLoanPayments_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanParticipantContributionVestingDescription" xlink:to="brka_EmployeeBenefitPlanParticipantContributionVestingDescription_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantPolicyTextBlock" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantPolicyTextBlock_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesPurchased" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesPurchased_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForGainLossOnInvestment" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForGainLossOnInvestment_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionParticipantCompensationMatchedPercentage" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionParticipantCompensationMatchedPercentage_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_CommonStockAndMoneyMarketFundMember" xlink:to="brka_CommonStockAndMoneyMarketFundMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanNoteReceivableFromParticipantInterestRate" xlink:to="brka_EmployeeBenefitPlanNoteReceivableFromParticipantInterestRate_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanContributionPolicyTextBlock" xlink:to="us-gaap-ebp_EmployeeBenefitPlanContributionPolicyTextBlock_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanNoteReceivableFromParticipantPrimeRate" xlink:to="brka_EmployeeBenefitPlanNoteReceivableFromParticipantPrimeRate_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MoneyMarketFundsMember" xlink:to="us-gaap_MoneyMarketFundsMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanPlanNumber" xlink:to="us-gaap-ebp_EmployeeBenefitPlanPlanNumber_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LegalEntityAxis" xlink:to="dei_LegalEntityAxis_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EbpPlanName" xlink:to="us-gaap-ebp_EbpPlanName_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_NonexemptParty-In-InterestTransactionsTable" xlink:to="brka_NonexemptParty-In-InterestTransactionsTable_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAssetAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetAbstract_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionFrequency" xlink:to="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionFrequency_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanParticipantContributionPretaxMinimumAnnualCompensationToCompensationPercentage" xlink:to="brka_EmployeeBenefitPlanParticipantContributionPretaxMinimumAnnualCompensationToCompensationPercentage_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionRollover" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionRollover_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesSold" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesSold_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionNotCorrected" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionNotCorrected_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MaximumMember" xlink:to="srt_MaximumMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RangeAxis" xlink:to="srt_RangeAxis_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitAbstract_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanParticipantContributionInPretaxAndRothContributionsPercentage" xlink:to="brka_EmployeeBenefitPlanParticipantContributionInPretaxAndRothContributionsPercentage_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanReceivable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanReceivable_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanParticipantLoanMaturityYear" xlink:to="brka_EmployeeBenefitPlanParticipantLoanMaturityYear_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanMinimumAmountPerNonHardshipInServiceWithdrawal" xlink:to="brka_EmployeeBenefitPlanMinimumAmountPerNonHardshipInServiceWithdrawal_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTableTextBlock" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTableTextBlock_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_UnionHourlyEmployeesMember" xlink:to="brka_UnionHourlyEmployeesMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionNoticePeriod" xlink:to="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionNoticePeriod_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanRevenueCredits" xlink:to="brka_EmployeeBenefitPlanRevenueCredits_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanPlanHeldFloatIncomeAmount" xlink:to="brka_EmployeeBenefitPlanPlanHeldFloatIncomeAmount_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanToPurchasePrimaryResidenceTerm" xlink:to="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanToPurchasePrimaryResidenceTerm_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_EmployeeBenefitPlanNumberOfServiceInVestingOfEmployerContributionPeriod" xlink:to="brka_EmployeeBenefitPlanNumberOfServiceInVestingOfEmployerContributionPeriod_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel1Member" xlink:to="us-gaap_FairValueInputsLevel1Member_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecrease" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecrease_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPartyInInterest" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPartyInInterest_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_BaillieGiffordInternationalAlphaKMember" xlink:to="brka_BaillieGiffordInternationalAlphaKMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_VanguardFederalMoneyMarketVMMRMember" xlink:to="brka_VanguardFederalMoneyMarketVMMRMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_JanusHendersonTritonNMember" xlink:to="brka_JanusHendersonTritonNMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_VanguardWindsorIIFundAdmiralMember" xlink:to="brka_VanguardWindsorIIFundAdmiralMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_FidelitySmallCapIndexMember" xlink:to="brka_FidelitySmallCapIndexMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_BlackRockInflationProtectedInstitutionalMember" xlink:to="brka_BlackRockInflationProtectedInstitutionalMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_FidelityOTCPoolClassAMember" xlink:to="brka_FidelityOTCPoolClassAMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_FidelityUSBondIndexMember" xlink:to="brka_FidelityUSBondIndexMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_TRowePriceRetirement2005FMember" xlink:to="brka_TRowePriceRetirement2005FMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_PIMCOHighYieldInstitutionalClassMember" xlink:to="brka_PIMCOHighYieldInstitutionalClassMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_TRowePriceRetirement2050FMember" xlink:to="brka_TRowePriceRetirement2050FMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_AmericanBeaconFundSmallCapValueR5Member" xlink:to="brka_AmericanBeaconFundSmallCapValueR5Member_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_TRowePriceRetirement2045FMember" xlink:to="brka_TRowePriceRetirement2045FMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_DodgeCoxIncomeClassXMember" xlink:to="brka_DodgeCoxIncomeClassXMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_AmericanFundsNewWorldR6Member" xlink:to="brka_AmericanFundsNewWorldR6Member_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_TRowePriceRetirement2030FMember" xlink:to="brka_TRowePriceRetirement2030FMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_TRowePriceRetirement2055FMember" xlink:to="brka_TRowePriceRetirement2055FMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_TRowePriceRetirement2065FMember" xlink:to="brka_TRowePriceRetirement2065FMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_FidelityTotalInternationalIndexMember" xlink:to="brka_FidelityTotalInternationalIndexMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_Fidelity500IndexMember" xlink:to="brka_Fidelity500IndexMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_TRowePriceRetirement2035FMember" xlink:to="brka_TRowePriceRetirement2035FMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_TRowePriceRetirement2040FMember" xlink:to="brka_TRowePriceRetirement2040FMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_TRowePriceRetirement2020FMember" xlink:to="brka_TRowePriceRetirement2020FMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_TRowePriceRetirement2060FMember" xlink:to="brka_TRowePriceRetirement2060FMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_BerkshireHathawayBUnitizedMember" xlink:to="brka_BerkshireHathawayBUnitizedMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_TRowePriceRetirement2025FMember" xlink:to="brka_TRowePriceRetirement2025FMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_FidelityMidCapIndexMember" xlink:to="brka_FidelityMidCapIndexMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_FidelityShort-TermBondIndexMember" xlink:to="brka_FidelityShort-TermBondIndexMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_TRowePriceRetirement2010FMember" xlink:to="brka_TRowePriceRetirement2010FMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_TRowePriceRetirement2015FMember" xlink:to="brka_TRowePriceRetirement2015FMember_lbl"/>
          <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="brka_FidelityLowPricedStockFundK6Member" xlink:to="brka_FidelityLowPricedStockFundK6Member_lbl"/>
        </link:labelLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DocumentDocumentAndEntityInformation" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CoverAbstract" xlink:label="dei_CoverAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentType" xlink:label="dei_DocumentType"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_DocumentType" order="49.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_DocumentPeriodEndDate" order="50.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_DocumentFiscalYearFocus" order="51.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_EntityCentralIndexKey" order="52.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_EntityRegistrantName" order="53.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_AmendmentFlag" order="54.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_DocumentFiscalPeriodFocus" order="55.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/StatementStatementsOfNetAssetsAvailableForBenefits" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedMember" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerContributionReceivable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionReceivable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanReceivable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanReceivable"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetAbstract" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedMember" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAssetAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionReceivable" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAssetAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanReceivable" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/StatementStatementOfChangesInNetAssetsAvailableForBenefits" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionExcludingRollover" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionExcludingRollover"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestAndDividendIncomeOnInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestAndDividendIncomeOnInvestment"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefitAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefitAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionRollover" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionRollover"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForGainLossOnInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForGainLossOnInvestment"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit_1"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForEmployerContribution" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForEmployerContribution"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecrease" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecrease"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContribution" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContribution"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionExcludingRollover" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestAndDividendIncomeOnInvestment" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefitAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionRollover" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForGainLossOnInvestment" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefitAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit_1" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForEmployerContribution" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecrease" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContribution" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefitAbstract" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureDescriptionOfPlan" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureSummaryOfSignificantAccountingPolicies" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFairValueOfMeasurements" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFederalIncomeTaxStatus" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosurePlanTermination" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanPlanTerminationTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanPlanTerminationTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanPlanTerminationTextBlock" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureRelatedpartyTransactionsAndExemptPartyininterestTransactions" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureNonexemptPartyininterestTransactions" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_NonexemptParty-In-InterestTransactionsAbstract" xlink:label="brka_NonexemptParty-In-InterestTransactionsAbstract"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_NonexemptParty-In-InterestTransactionsTable" xlink:label="brka_NonexemptParty-In-InterestTransactionsTable"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_NonexemptParty-In-InterestTransactionsLineItems" xlink:label="brka_NonexemptParty-In-InterestTransactionsLineItems"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanNonexemptParty-In-InterestTransactionsTextBlock" xlink:label="brka_EmployeeBenefitPlanNonexemptParty-In-InterestTransactionsTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="brka_NonexemptParty-In-InterestTransactionsAbstract" xlink:to="brka_NonexemptParty-In-InterestTransactionsTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="brka_NonexemptParty-In-InterestTransactionsLineItems" xlink:to="brka_EmployeeBenefitPlanNonexemptParty-In-InterestTransactionsTextBlock" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="brka_NonexemptParty-In-InterestTransactionsTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="brka_NonexemptParty-In-InterestTransactionsTable" xlink:to="brka_NonexemptParty-In-InterestTransactionsLineItems" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfAssetsHeldAtEndOfYear" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanScheduleOfAssetsTextBlock" xlink:label="brka_EmployeeBenefitPlanScheduleOfAssetsTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="brka_EmployeeBenefitPlanScheduleOfAssetsTextBlock" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfDelinquentParticipantContributions1" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTextBlock" xlink:label="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTextBlock" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureSignificantAccountingPoliciesPolicies" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EbpRiskAndUncertaintyPolicyTextBlock" xlink:label="us-gaap-ebp_EbpRiskAndUncertaintyPolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantPolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanContributionPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanContributionPolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanPaymentToParticipantPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanPaymentToParticipantPolicyTextBlock"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EbpRiskAndUncertaintyPolicyTextBlock" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantPolicyTextBlock" order="4" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanContributionPolicyTextBlock" order="5" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock" order="6" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanPaymentToParticipantPolicyTextBlock" order="7" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFairValueOfMeasurementsTables" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_SummaryOfPlanInvestmentsWithReportedNAVTableTextBlock" xlink:label="brka_SummaryOfPlanInvestmentsWithReportedNAVTableTextBlock"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="brka_SummaryOfPlanInvestmentsWithReportedNAVTableTextBlock" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfAssetsHeldAtEndOfYearTables" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfDelinquentParticipantContributionsTables" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTableTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTableTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTableTextBlock" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureDescriptionOfPlanAdditionalInformationDetails" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantContributionAutomaticDeferralRate" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionAutomaticDeferralRate"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerAxis" xlink:label="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerDomain" xlink:label="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerDomain"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_SalariedEmployeesAndNon-UnionHourlyEmployeesMember" xlink:label="brka_SalariedEmployeesAndNon-UnionHourlyEmployeesMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerContributionMatchingPercentage" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionMatchingPercentage"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeAxis" xlink:label="srt_RangeAxis"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_UnionHourlyEmployeesMember" xlink:label="brka_UnionHourlyEmployeesMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerContributionParticipantCompensationMatchedPercentage" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionParticipantCompensationMatchedPercentage"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeMember" xlink:label="srt_RangeMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantContributionPretaxMaximumOfEligibleCompensationPercentage" xlink:label="brka_EmployeeBenefitPlanParticipantContributionPretaxMaximumOfEligibleCompensationPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantContributionInPretaxAndRothContributionsPercentage" xlink:label="brka_EmployeeBenefitPlanParticipantContributionInPretaxAndRothContributionsPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanEmployerContributionVariableMatchingPercentage" xlink:label="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanEmployerContributionAdditionalVariableMatchingPercentage" xlink:label="brka_EmployeeBenefitPlanEmployerContributionAdditionalVariableMatchingPercentage"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MaximumMember" xlink:label="srt_MaximumMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanEmployerContributionVariableMatchingAmount" xlink:label="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingAmount"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MinimumMember" xlink:label="srt_MinimumMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantContributionPretaxMinimumAnnualCompensationToCompensationPercentage" xlink:label="brka_EmployeeBenefitPlanParticipantContributionPretaxMinimumAnnualCompensationToCompensationPercentage"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantContributionAftertaxMinimumAnnualCompensationToCompensationPercentage" xlink:label="brka_EmployeeBenefitPlanParticipantContributionAftertaxMinimumAnnualCompensationToCompensationPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantContributionAftertaxMaximumAnnualCompensationToCompensationPercentage" xlink:label="brka_EmployeeBenefitPlanParticipantContributionAftertaxMaximumAnnualCompensationToCompensationPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanContributionLimitationsPercentage" xlink:label="brka_EmployeeBenefitPlanContributionLimitationsPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantContributionVestingDescription" xlink:label="brka_EmployeeBenefitPlanParticipantContributionVestingDescription"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanVestedPercentage" xlink:label="brka_EmployeeBenefitPlanVestedPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanNumberOfServiceInVestingOfEmployerContributionPeriod" xlink:label="brka_EmployeeBenefitPlanNumberOfServiceInVestingOfEmployerContributionPeriod"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanMinimumAmountPerNonHardshipInServiceWithdrawal" xlink:label="brka_EmployeeBenefitPlanMinimumAmountPerNonHardshipInServiceWithdrawal"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanMinimumParticipantsWithVestedBalances" xlink:label="brka_EmployeeBenefitPlanMinimumParticipantsWithVestedBalances"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanNoteReceivableFromParticipantPrimeRate" xlink:label="brka_EmployeeBenefitPlanNoteReceivableFromParticipantPrimeRate"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanTerm" xlink:label="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanTerm"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanToPurchasePrimaryResidenceTerm" xlink:label="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanToPurchasePrimaryResidenceTerm"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanNoteReceivableFromParticipantInterestRate" xlink:label="brka_EmployeeBenefitPlanNoteReceivableFromParticipantInterestRate"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccount" xlink:label="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccount"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccountDecreaseForEmployerContribution" xlink:label="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccountDecreaseForEmployerContribution"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionAutomaticDeferralRate" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerAxis" xlink:to="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerDomain" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerDomain" xlink:to="brka_SalariedEmployeesAndNon-UnionHourlyEmployeesMember" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionMatchingPercentage" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="srt_RangeAxis" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerDomain" xlink:to="brka_UnionHourlyEmployeesMember" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionParticipantCompensationMatchedPercentage" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerAxis" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanParticipantContributionPretaxMaximumOfEligibleCompensationPercentage" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanParticipantContributionInPretaxAndRothContributionsPercentage" order="4" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingPercentage" order="5" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanEmployerContributionAdditionalVariableMatchingPercentage" order="6" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" order="6.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingAmount" order="7" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" order="7.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanParticipantContributionPretaxMinimumAnnualCompensationToCompensationPercentage" order="8" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage" order="9" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanParticipantContributionAftertaxMinimumAnnualCompensationToCompensationPercentage" order="10" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanParticipantContributionAftertaxMaximumAnnualCompensationToCompensationPercentage" order="11" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanContributionLimitationsPercentage" order="12" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanParticipantContributionVestingDescription" order="13" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanVestedPercentage" order="14" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanNumberOfServiceInVestingOfEmployerContributionPeriod" order="15" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanMinimumAmountPerNonHardshipInServiceWithdrawal" order="16" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanMinimumParticipantsWithVestedBalances" order="17" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount" order="18" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount" order="19" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanNoteReceivableFromParticipantPrimeRate" order="20" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanTerm" order="21" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanToPurchasePrimaryResidenceTerm" order="22" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanNoteReceivableFromParticipantInterestRate" order="23" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccount" order="24" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccountDecreaseForEmployerContribution" order="25" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureSummaryOfSignificantAccountingPoliciesAdditionalInformationDetails" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanAnnualFeesPerParticipant" xlink:label="brka_EmployeeBenefitPlanAnnualFeesPerParticipant"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanRevenueCredits" xlink:label="brka_EmployeeBenefitPlanRevenueCredits"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanPlanHeldFloatIncomeAmount" xlink:label="brka_EmployeeBenefitPlanPlanHeldFloatIncomeAmount"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="brka_EmployeeBenefitPlanAnnualFeesPerParticipant" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="brka_EmployeeBenefitPlanRevenueCredits" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="brka_EmployeeBenefitPlanPlanHeldFloatIncomeAmount" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFairValueMeasurementsSummaryOfPlansInvestmentsMeasuredAtFairValueOnRecurringBasisDetails" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentTypeAxis" xlink:label="us-gaap_InvestmentTypeAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="us-gaap_InvestmentTypeCategorizationMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueInputsLevel1Member" xlink:label="us-gaap_FairValueInputsLevel1Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockFundMember" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockFundMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueInputsLevel12And3Member" xlink:label="us-gaap_FairValueInputsLevel12And3Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MoneyMarketFundsMember" xlink:label="us-gaap_MoneyMarketFundsMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember" xlink:label="us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_CommonStockAndMoneyMarketFundMember" xlink:label="brka_CommonStockAndMoneyMarketFundMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MutualFundMember" xlink:label="us-gaap_MutualFundMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" xlink:label="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InvestmentTypeAxis" xlink:to="us-gaap_InvestmentTypeCategorizationMember" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueInputsLevel1Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockFundMember" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueInputsLevel12And3Member" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_MoneyMarketFundsMember" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="brka_CommonStockAndMoneyMarketFundMember" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="us-gaap_InvestmentTypeAxis" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_MutualFundMember" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" order="4" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFairValueMeasurementsSummaryOfPlanInvestmentsWithReportedNavDetails" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentTypeAxis" xlink:label="us-gaap_InvestmentTypeAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="us-gaap_InvestmentTypeCategorizationMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember" xlink:label="us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" xlink:label="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionFrequency" xlink:label="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionFrequency"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionNoticePeriod" xlink:label="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionNoticePeriod"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InvestmentTypeAxis" xlink:to="us-gaap_InvestmentTypeCategorizationMember" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionFrequency" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="us-gaap_InvestmentTypeAxis" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionNoticePeriod" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFederalIncomeTaxStatusAdditionalInformationDetails" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterDate" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterDate"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterObtained" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterObtained"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterDate" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterObtained" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureRelatedpartyTransactionsAndExemptPartyininterestTransactionsAdditionalInformationDetails" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentTypeAxis" xlink:label="us-gaap_InvestmentTypeAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="us-gaap_InvestmentTypeCategorizationMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockClassBMember" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockClassBMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustCost" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustCost"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesPurchased" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesPurchased"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCost" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCost"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesSold" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesSold"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InvestmentTypeAxis" xlink:to="us-gaap_InvestmentTypeCategorizationMember" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockClassBMember" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustCost" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:to="us-gaap_InvestmentTypeAxis" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesPurchased" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCost" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice" order="4" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesSold" order="5" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureNonexemptPartyininterestTransactionsAdditionalInformationDetails" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_NonexemptParty-In-InterestTransactionsAbstract" xlink:label="brka_NonexemptParty-In-InterestTransactionsAbstract"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_NonexemptParty-In-InterestTransactionsTable" xlink:label="brka_NonexemptParty-In-InterestTransactionsTable"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_NonexemptParty-In-InterestTransactionsLineItems" xlink:label="brka_NonexemptParty-In-InterestTransactionsLineItems"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_ParticipantContributionsAndLoanPayments" xlink:label="brka_ParticipantContributionsAndLoanPayments"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="brka_NonexemptParty-In-InterestTransactionsAbstract" xlink:to="brka_NonexemptParty-In-InterestTransactionsTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="brka_NonexemptParty-In-InterestTransactionsLineItems" xlink:to="brka_ParticipantContributionsAndLoanPayments" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="brka_NonexemptParty-In-InterestTransactionsTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="brka_NonexemptParty-In-InterestTransactionsTable" xlink:to="brka_NonexemptParty-In-InterestTransactionsLineItems" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfAssetsHeldAtEndOfYearScheduleOfAssetsDetails" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeAxis" xlink:label="srt_RangeAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EbpPlanName" xlink:label="us-gaap-ebp_EbpPlanName"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentIdentifierAxis" xlink:label="us-gaap_InvestmentIdentifierAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanPlanNumber" xlink:label="us-gaap-ebp_EmployeeBenefitPlanPlanNumber"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeMember" xlink:label="srt_RangeMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustCurrentValue" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustCurrentValue"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentIssuerNameExtensibleEnumeration" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentIssuerNameExtensibleEnumeration"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustParticipationStatusExtensibleEnumeration" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustParticipationStatusExtensibleEnumeration"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentTypeExtensibleEnumeration" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentTypeExtensibleEnumeration"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MinimumMember" xlink:label="srt_MinimumMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MaximumMember" xlink:label="srt_MaximumMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantLoanMaturityYear" xlink:label="brka_EmployeeBenefitPlanParticipantLoanMaturityYear"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPartyInInterest" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPartyInInterest"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="srt_RangeAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EbpPlanName" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="dei_LegalEntityAxis" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="dei_EntityTaxIdentificationNumber" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="us-gaap_InvestmentIdentifierAxis" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanPlanNumber" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustCurrentValue" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentIssuerNameExtensibleEnumeration" order="4" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustParticipationStatusExtensibleEnumeration" order="5" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentTypeExtensibleEnumeration" order="6" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" order="6.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution" order="7" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" order="7.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment" order="8" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate" order="9" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="brka_EmployeeBenefitPlanParticipantLoanMaturityYear" order="10" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPartyInInterest" order="11" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
        </link:presentationLink>
        <link:presentationLink xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfDelinquentParticipantContributionsDetails" xlink:title="presentationLink" xlink:type="extended">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EbpPlanName" xlink:label="us-gaap-ebp_EbpPlanName"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanPlanNumber" xlink:label="us-gaap-ebp_EmployeeBenefitPlanPlanNumber"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionNotCorrected" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionNotCorrected"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedThruVFCP" xlink:label="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedThruVFCP"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="us-gaap-ebp_EbpPlanName" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:to="dei_LegalEntityAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="dei_EntityTaxIdentificationNumber" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanPlanNumber" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" order="2.0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionNotCorrected" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp" order="4" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedThruVFCP" order="5" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
          <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected" order="6" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
        </link:presentationLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/StatementStatementsOfNetAssetsAvailableForBenefits">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain_default"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedMember" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain_default"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerContributionReceivable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionReceivable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanReceivable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanReceivable"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetAbstract" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain_default" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain_default" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAssetAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionReceivable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfNetAssetAvailableForBenefitTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAssetAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanReceivableAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanReceivable" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/StatementStatementOfChangesInNetAssetsAvailableForBenefits">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionExcludingRollover" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionExcludingRollover"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestAndDividendIncomeOnInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestAndDividendIncomeOnInvestment"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefitAbstract" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefitAbstract"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionRollover" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionRollover"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForGainLossOnInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForGainLossOnInvestment"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForEmployerContribution" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForEmployerContribution"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecrease" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecrease"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContribution" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContribution"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionExcludingRollover" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestAndDividendIncomeOnInvestment" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefitAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionRollover" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForGainLossOnInvestment" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForEmployerContribution" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecrease" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestmentAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="3" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="3" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContributionAbstract" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContribution" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="3" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanStatementOfChangeInNetAssetAvailableForBenefitLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefitAbstract" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureDescriptionOfPlan">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTextBlock" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureSummaryOfSignificantAccountingPolicies">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanSummaryOfAccountingPolicyTextBlock" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFairValueOfMeasurements">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFederalIncomeTaxStatus">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTextBlock" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosurePlanTermination">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanPlanTerminationTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanPlanTerminationTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanPlanTerminationTextBlock" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureRelatedpartyTransactionsAndExemptPartyininterestTransactions">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTextBlock" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureNonexemptPartyininterestTransactions">
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_NonexemptParty-In-InterestTransactionsLineItems" xlink:label="brka_NonexemptParty-In-InterestTransactionsLineItems"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_NonexemptParty-In-InterestTransactionsTable" xlink:label="brka_NonexemptParty-In-InterestTransactionsTable"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanNonexemptParty-In-InterestTransactionsTextBlock" xlink:label="brka_EmployeeBenefitPlanNonexemptParty-In-InterestTransactionsTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="brka_NonexemptParty-In-InterestTransactionsLineItems" xlink:to="brka_NonexemptParty-In-InterestTransactionsTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="brka_NonexemptParty-In-InterestTransactionsLineItems" xlink:to="brka_EmployeeBenefitPlanNonexemptParty-In-InterestTransactionsTextBlock" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="brka_NonexemptParty-In-InterestTransactionsTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfAssetsHeldAtEndOfYear">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanScheduleOfAssetsTextBlock" xlink:label="brka_EmployeeBenefitPlanScheduleOfAssetsTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="brka_EmployeeBenefitPlanScheduleOfAssetsTextBlock" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfDelinquentParticipantContributions1">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTextBlock" xlink:label="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTextBlock" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureSignificantAccountingPoliciesPolicies">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EbpRiskAndUncertaintyPolicyTextBlock" xlink:label="us-gaap-ebp_EbpRiskAndUncertaintyPolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantPolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanContributionPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanContributionPolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanPaymentToParticipantPolicyTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanPaymentToParticipantPolicyTextBlock"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanBasisOfAccountingPolicyTextBlock" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanUseOfEstimatePolicyTextBlock" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EbpRiskAndUncertaintyPolicyTextBlock" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="3" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentPolicyTextBlock" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="4" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantPolicyTextBlock" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="5" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanContributionPolicyTextBlock" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="6" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanExpensePolicyTextBlock" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="7" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanPaymentToParticipantPolicyTextBlock" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFairValueOfMeasurementsTables">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_SummaryOfPlanInvestmentsWithReportedNAVTableTextBlock" xlink:label="brka_SummaryOfPlanInvestmentsWithReportedNAVTableTextBlock"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTableTextBlock" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="brka_SummaryOfPlanInvestmentsWithReportedNAVTableTextBlock" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfAssetsHeldAtEndOfYearTables">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTableTextBlock" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfDelinquentParticipantContributionsTables">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTableTextBlock" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTableTextBlock"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTableTextBlock" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureDescriptionOfPlanAdditionalInformationDetails">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantContributionAutomaticDeferralRate" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionAutomaticDeferralRate"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerAxis" xlink:label="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerDomain" xlink:label="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerDomain"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerDomain" xlink:label="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerDomain_default"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_SalariedEmployeesAndNon-UnionHourlyEmployeesMember" xlink:label="brka_SalariedEmployeesAndNon-UnionHourlyEmployeesMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeMember" xlink:label="srt_RangeMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MaximumMember" xlink:label="srt_MaximumMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeAxis" xlink:label="srt_RangeAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeMember" xlink:label="srt_RangeMember_default"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerContributionMatchingPercentage" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionMatchingPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_UnionHourlyEmployeesMember" xlink:label="brka_UnionHourlyEmployeesMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MinimumMember" xlink:label="srt_MinimumMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerContributionParticipantCompensationMatchedPercentage" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionParticipantCompensationMatchedPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantContributionPretaxMaximumOfEligibleCompensationPercentage" xlink:label="brka_EmployeeBenefitPlanParticipantContributionPretaxMaximumOfEligibleCompensationPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantContributionInPretaxAndRothContributionsPercentage" xlink:label="brka_EmployeeBenefitPlanParticipantContributionInPretaxAndRothContributionsPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanEmployerContributionVariableMatchingPercentage" xlink:label="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanEmployerContributionAdditionalVariableMatchingPercentage" xlink:label="brka_EmployeeBenefitPlanEmployerContributionAdditionalVariableMatchingPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanEmployerContributionVariableMatchingAmount" xlink:label="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingAmount"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantContributionPretaxMinimumAnnualCompensationToCompensationPercentage" xlink:label="brka_EmployeeBenefitPlanParticipantContributionPretaxMinimumAnnualCompensationToCompensationPercentage"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantContributionAftertaxMinimumAnnualCompensationToCompensationPercentage" xlink:label="brka_EmployeeBenefitPlanParticipantContributionAftertaxMinimumAnnualCompensationToCompensationPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantContributionAftertaxMaximumAnnualCompensationToCompensationPercentage" xlink:label="brka_EmployeeBenefitPlanParticipantContributionAftertaxMaximumAnnualCompensationToCompensationPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanContributionLimitationsPercentage" xlink:label="brka_EmployeeBenefitPlanContributionLimitationsPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantContributionVestingDescription" xlink:label="brka_EmployeeBenefitPlanParticipantContributionVestingDescription"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanVestedPercentage" xlink:label="brka_EmployeeBenefitPlanVestedPercentage"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanNumberOfServiceInVestingOfEmployerContributionPeriod" xlink:label="brka_EmployeeBenefitPlanNumberOfServiceInVestingOfEmployerContributionPeriod"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanMinimumAmountPerNonHardshipInServiceWithdrawal" xlink:label="brka_EmployeeBenefitPlanMinimumAmountPerNonHardshipInServiceWithdrawal"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanMinimumParticipantsWithVestedBalances" xlink:label="brka_EmployeeBenefitPlanMinimumParticipantsWithVestedBalances"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanNoteReceivableFromParticipantPrimeRate" xlink:label="brka_EmployeeBenefitPlanNoteReceivableFromParticipantPrimeRate"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanTerm" xlink:label="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanTerm"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanToPurchasePrimaryResidenceTerm" xlink:label="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanToPurchasePrimaryResidenceTerm"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanNoteReceivableFromParticipantInterestRate" xlink:label="brka_EmployeeBenefitPlanNoteReceivableFromParticipantInterestRate"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccount" xlink:label="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccount"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccountDecreaseForEmployerContribution" xlink:label="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccountDecreaseForEmployerContribution"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionAutomaticDeferralRate" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerAxis" xlink:to="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerAxis" xlink:to="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerDomain_default" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerDomain" xlink:to="brka_SalariedEmployeesAndNon-UnionHourlyEmployeesMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember_default" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionMatchingPercentage" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="srt_RangeAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerDomain" xlink:to="brka_UnionHourlyEmployeesMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionParticipantCompensationMatchedPercentage" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanTable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanContributionParticipatingEmployerAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="3" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanParticipantContributionPretaxMaximumOfEligibleCompensationPercentage" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="4" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanParticipantContributionInPretaxAndRothContributionsPercentage" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="5" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingPercentage" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="6" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanEmployerContributionAdditionalVariableMatchingPercentage" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="7" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingAmount" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="8" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanParticipantContributionPretaxMinimumAnnualCompensationToCompensationPercentage" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="9" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantContributionPretaxMaximumAnnualCompensationToTotalCompensationPercentage" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="10" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanParticipantContributionAftertaxMinimumAnnualCompensationToCompensationPercentage" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="11" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanParticipantContributionAftertaxMaximumAnnualCompensationToCompensationPercentage" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="12" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanContributionLimitationsPercentage" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="13" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanParticipantContributionVestingDescription" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="14" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanVestedPercentage" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="15" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanNumberOfServiceInVestingOfEmployerContributionPeriod" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="16" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanMinimumAmountPerNonHardshipInServiceWithdrawal" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="17" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanMinimumParticipantsWithVestedBalances" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="18" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMinimumBorrowingAmount" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="19" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipantAccountMaximumBorrowingAmount" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="20" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanNoteReceivableFromParticipantPrimeRate" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="21" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanTerm" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="22" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanToPurchasePrimaryResidenceTerm" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="23" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="brka_EmployeeBenefitPlanNoteReceivableFromParticipantInterestRate" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="24" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccount" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="25" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanDescriptionOfPlanLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanForfeitedNonvestedAccountDecreaseForEmployerContribution" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureSummaryOfSignificantAccountingPoliciesAdditionalInformationDetails">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanAnnualFeesPerParticipant" xlink:label="brka_EmployeeBenefitPlanAnnualFeesPerParticipant"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanRevenueCredits" xlink:label="brka_EmployeeBenefitPlanRevenueCredits"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanPlanHeldFloatIncomeAmount" xlink:label="brka_EmployeeBenefitPlanPlanHeldFloatIncomeAmount"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="brka_EmployeeBenefitPlanAnnualFeesPerParticipant" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="brka_EmployeeBenefitPlanRevenueCredits" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAccountingPolicyLineItems" xlink:to="brka_EmployeeBenefitPlanPlanHeldFloatIncomeAmount" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFairValueMeasurementsSummaryOfPlansInvestmentsMeasuredAtFairValueOnRecurringBasisDetails">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain_default"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentTypeAxis" xlink:label="us-gaap_InvestmentTypeAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="us-gaap_InvestmentTypeCategorizationMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="us-gaap_InvestmentTypeCategorizationMember_default"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueInputsLevel1Member" xlink:label="us-gaap_FairValueInputsLevel1Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockFundMember" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockFundMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueInputsLevel12And3Member" xlink:label="us-gaap_FairValueInputsLevel12And3Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MoneyMarketFundsMember" xlink:label="us-gaap_MoneyMarketFundsMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember" xlink:label="us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_CommonStockAndMoneyMarketFundMember" xlink:label="brka_CommonStockAndMoneyMarketFundMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MutualFundMember" xlink:label="us-gaap_MutualFundMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" xlink:label="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain_default" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_InvestmentTypeAxis" xlink:to="us-gaap_InvestmentTypeCategorizationMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_InvestmentTypeAxis" xlink:to="us-gaap_InvestmentTypeCategorizationMember_default" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueInputsLevel1Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockFundMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueInputsLevel12And3Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_MoneyMarketFundsMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="brka_CommonStockAndMoneyMarketFundMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="us-gaap_InvestmentTypeAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="3" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_MutualFundMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="4" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFairValueMeasurementsSummaryOfPlanInvestmentsWithReportedNavDetails">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentTypeAxis" xlink:label="us-gaap_InvestmentTypeAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="us-gaap_InvestmentTypeCategorizationMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember" xlink:label="us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" xlink:label="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionFrequency" xlink:label="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionFrequency"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionNoticePeriod" xlink:label="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionNoticePeriod"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_InvestmentTypeAxis" xlink:to="us-gaap_InvestmentTypeCategorizationMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:to="us-gaap_FairValueMeasuredAtNetAssetValuePerShareMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionFrequency" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="us-gaap_InvestmentTypeAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems" xlink:to="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionNoticePeriod" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTable" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureFederalIncomeTaxStatusAdditionalInformationDetails">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterDate" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterDate"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterObtained" xlink:label="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterObtained"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterDate" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanTaxStatusLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanTaxDeterminationLetterObtained" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureRelatedpartyTransactionsAndExemptPartyininterestTransactionsAdditionalInformationDetails">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentTypeAxis" xlink:label="us-gaap_InvestmentTypeAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="us-gaap_InvestmentTypeCategorizationMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockClassBMember" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockClassBMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustCost" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustCost"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesPurchased" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesPurchased"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCost" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCost"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesSold" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesSold"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfShares" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_InvestmentTypeAxis" xlink:to="us-gaap_InvestmentTypeCategorizationMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockClassBMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustCost" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsTable" xlink:to="us-gaap_InvestmentTypeAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesPurchased" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="3" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentAcquiredExcludingPlanInterestInMasterTrustCost" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="4" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentSoldExcludingPlanInterestInMasterTrustSellingPrice" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="5" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanRelatedPartyAndPartyInInterestTransactionsLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentNumberOfSharesSold" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureNonexemptPartyininterestTransactionsAdditionalInformationDetails">
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_NonexemptParty-In-InterestTransactionsLineItems" xlink:label="brka_NonexemptParty-In-InterestTransactionsLineItems"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_NonexemptParty-In-InterestTransactionsTable" xlink:label="brka_NonexemptParty-In-InterestTransactionsTable"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_ParticipantContributionsAndLoanPayments" xlink:label="brka_ParticipantContributionsAndLoanPayments"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="brka_NonexemptParty-In-InterestTransactionsLineItems" xlink:to="brka_NonexemptParty-In-InterestTransactionsTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="brka_NonexemptParty-In-InterestTransactionsLineItems" xlink:to="brka_ParticipantContributionsAndLoanPayments" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="brka_NonexemptParty-In-InterestTransactionsTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfAssetsHeldAtEndOfYearScheduleOfAssetsDetails">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeAxis" xlink:label="srt_RangeAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EbpPlanName" xlink:label="us-gaap-ebp_EbpPlanName"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeMember" xlink:label="srt_RangeMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MinimumMember" xlink:label="srt_MinimumMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MaximumMember" xlink:label="srt_MaximumMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentIdentifierAxis" xlink:label="us-gaap_InvestmentIdentifierAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanPlanNumber" xlink:label="us-gaap-ebp_EmployeeBenefitPlanPlanNumber"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustCurrentValue" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustCurrentValue"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentIssuerNameExtensibleEnumeration" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentIssuerNameExtensibleEnumeration"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustParticipationStatusExtensibleEnumeration" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustParticipationStatusExtensibleEnumeration"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentTypeExtensibleEnumeration" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentTypeExtensibleEnumeration"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantLoanMaturityYear" xlink:label="brka_EmployeeBenefitPlanParticipantLoanMaturityYear"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPartyInInterest" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPartyInInterest"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="srt_RangeAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EbpPlanName" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="dei_EntityTaxIdentificationNumber" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="us-gaap_InvestmentIdentifierAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanPlanNumber" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="3" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustCurrentValue" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="4" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentIssuerNameExtensibleEnumeration" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="5" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustParticipationStatusExtensibleEnumeration" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="6" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentTypeExtensibleEnumeration" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="7" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="8" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="9" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="10" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="brka_EmployeeBenefitPlanParticipantLoanMaturityYear" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="11" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPartyInInterest" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfAssetsHeldAtEndOfYearScheduleOfAssetsDetailsDefault">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeAxis" xlink:label="srt_RangeAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeMember" xlink:label="srt_RangeMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EbpPlanName" xlink:label="us-gaap-ebp_EbpPlanName"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MinimumMember" xlink:label="srt_MinimumMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MaximumMember" xlink:label="srt_MaximumMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanPlanNumber" xlink:label="us-gaap-ebp_EmployeeBenefitPlanPlanNumber"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustCurrentValue" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustCurrentValue"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentIssuerNameExtensibleEnumeration" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentIssuerNameExtensibleEnumeration"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustParticipationStatusExtensibleEnumeration" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustParticipationStatusExtensibleEnumeration"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentTypeExtensibleEnumeration" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentTypeExtensibleEnumeration"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanParticipantLoanMaturityYear" xlink:label="brka_EmployeeBenefitPlanParticipantLoanMaturityYear"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPartyInInterest" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPartyInInterest"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="srt_RangeAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EbpPlanName" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="dei_EntityTaxIdentificationNumber" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanPlanNumber" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="3" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustCurrentValue" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="4" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentIssuerNameExtensibleEnumeration" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="5" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustParticipationStatusExtensibleEnumeration" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="6" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentTypeExtensibleEnumeration" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="7" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="8" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="9" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanParticipantLoanInterestRate" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="10" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="brka_EmployeeBenefitPlanParticipantLoanMaturityYear" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="11" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfAssetHeldForInvestmentLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPartyInInterest" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfDelinquentParticipantContributionsDetails">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EbpPlanName" xlink:label="us-gaap-ebp_EbpPlanName"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EBP005Member" xlink:label="brka_EBP005Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanPlanNumber" xlink:label="us-gaap-ebp_EmployeeBenefitPlanPlanNumber"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionNotCorrected" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionNotCorrected"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedThruVFCP" xlink:label="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedThruVFCP"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected" xlink:label="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="us-gaap-ebp_EbpPlanName" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_EntityDomain" xlink:to="brka_EBP005Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_LegalEntityAxis" xlink:to="dei_EntityDomain" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTable" xlink:to="dei_LegalEntityAxis" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="dei_EntityTaxIdentificationNumber" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanPlanNumber" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="3" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionNotCorrected" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="4" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedOutsideVfcp" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="5" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedThruVFCP" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="6" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionLineItems" xlink:to="us-gaap-ebp_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrected" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://fasb.org/us-gaap/role/eedm/ExtensibleEnumerationLists">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentIssuerNameDomain" xlink:label="us-gaap_InvestmentIssuerNameDomain"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_FidelitySmallCapIndexMember" xlink:label="brka_FidelitySmallCapIndexMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_AmericanFundsNewWorldR6Member" xlink:label="brka_AmericanFundsNewWorldR6Member"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_BerkshireHathawayBUnitizedMember" xlink:label="brka_BerkshireHathawayBUnitizedMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2030FMember" xlink:label="brka_TRowePriceRetirement2030FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_FidelityLowPricedStockFundK6Member" xlink:label="brka_FidelityLowPricedStockFundK6Member"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_VanguardFederalMoneyMarketVMMRMember" xlink:label="brka_VanguardFederalMoneyMarketVMMRMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2050FMember" xlink:label="brka_TRowePriceRetirement2050FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_PIMCOHighYieldInstitutionalClassMember" xlink:label="brka_PIMCOHighYieldInstitutionalClassMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2015FMember" xlink:label="brka_TRowePriceRetirement2015FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_FidelityUSBondIndexMember" xlink:label="brka_FidelityUSBondIndexMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_FidelityOTCPoolClassAMember" xlink:label="brka_FidelityOTCPoolClassAMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2035FMember" xlink:label="brka_TRowePriceRetirement2035FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2040FMember" xlink:label="brka_TRowePriceRetirement2040FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2010FMember" xlink:label="brka_TRowePriceRetirement2010FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2045FMember" xlink:label="brka_TRowePriceRetirement2045FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_Fidelity500IndexMember" xlink:label="brka_Fidelity500IndexMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2025FMember" xlink:label="brka_TRowePriceRetirement2025FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_FidelityTotalInternationalIndexMember" xlink:label="brka_FidelityTotalInternationalIndexMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_BlackRockInflationProtectedInstitutionalMember" xlink:label="brka_BlackRockInflationProtectedInstitutionalMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_JanusHendersonTritonNMember" xlink:label="brka_JanusHendersonTritonNMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_FidelityMidCapIndexMember" xlink:label="brka_FidelityMidCapIndexMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_VanguardWindsorIIFundAdmiralMember" xlink:label="brka_VanguardWindsorIIFundAdmiralMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_FidelityShort-TermBondIndexMember" xlink:label="brka_FidelityShort-TermBondIndexMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2020FMember" xlink:label="brka_TRowePriceRetirement2020FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2065FMember" xlink:label="brka_TRowePriceRetirement2065FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_BaillieGiffordInternationalAlphaKMember" xlink:label="brka_BaillieGiffordInternationalAlphaKMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2005FMember" xlink:label="brka_TRowePriceRetirement2005FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2060FMember" xlink:label="brka_TRowePriceRetirement2060FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_DodgeCoxIncomeClassXMember" xlink:label="brka_DodgeCoxIncomeClassXMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_TRowePriceRetirement2055FMember" xlink:label="brka_TRowePriceRetirement2055FMember"/>
          <link:loc xlink:type="locator" xlink:href="brka-20251231.xsd#brka_AmericanBeaconFundSmallCapValueR5Member" xlink:label="brka_AmericanBeaconFundSmallCapValueR5Member"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="us-gaap_InvestmentTypeCategorizationMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" xlink:label="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MutualFundMember" xlink:label="us-gaap_MutualFundMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MoneyMarketFundsMember" xlink:label="us-gaap_MoneyMarketFundsMember"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_FidelitySmallCapIndexMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="1" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_AmericanFundsNewWorldR6Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_BerkshireHathawayBUnitizedMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="3" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_TRowePriceRetirement2030FMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="4" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_FidelityLowPricedStockFundK6Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="5" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_VanguardFederalMoneyMarketVMMRMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="6" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_TRowePriceRetirement2050FMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="7" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_PIMCOHighYieldInstitutionalClassMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="8" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_TRowePriceRetirement2015FMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="9" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_FidelityUSBondIndexMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="10" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_FidelityOTCPoolClassAMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="11" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_TRowePriceRetirement2035FMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="12" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_TRowePriceRetirement2040FMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="13" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_TRowePriceRetirement2010FMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="14" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_TRowePriceRetirement2045FMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="15" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_Fidelity500IndexMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="16" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_TRowePriceRetirement2025FMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="17" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_FidelityTotalInternationalIndexMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="18" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_BlackRockInflationProtectedInstitutionalMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="19" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_JanusHendersonTritonNMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="20" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_FidelityMidCapIndexMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="21" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_VanguardWindsorIIFundAdmiralMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="22" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_FidelityShort-TermBondIndexMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="23" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_TRowePriceRetirement2020FMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="24" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_TRowePriceRetirement2065FMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="25" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_BaillieGiffordInternationalAlphaKMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="26" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_TRowePriceRetirement2005FMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="27" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_TRowePriceRetirement2060FMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="28" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_DodgeCoxIncomeClassXMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="29" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_TRowePriceRetirement2055FMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="30" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentIssuerNameDomain" xlink:to="brka_AmericanBeaconFundSmallCapValueR5Member" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="0" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_DefinedBenefitPlanCommonCollectiveTrustMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="7" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_MutualFundMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="29" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerCommonStockMember" priority="2" use="optional"/>
          <link:definitionArc xlink:type="arc" order="31" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InvestmentTypeCategorizationMember" xlink:to="us-gaap_MoneyMarketFundsMember" priority="2" use="optional"/>
        </link:definitionLink>
        <link:definitionLink xlink:type="extended" xlink:role="http://fasb.org/us-gaap/role/eedm/ExtensibleEnumerationListsEbp">
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedStatusDomain"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedMember" xlink:label="us-gaap-ebp_EmployeeBenefitPlanParticipantDirectedMember"/>
        </link:definitionLink>
        <link:calculationLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/StatementStatementsOfNetAssetsAvailableForBenefits">
          <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" xlink:to="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" order="0" weight="1" use="optional"/>
          <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap-ebp_EmployeeBenefitPlanReceivable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant" order="0" weight="1" use="optional"/>
          <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap-ebp_EmployeeBenefitPlanReceivable" xlink:to="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionReceivable" order="1" weight="1" use="optional"/>
          <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" xlink:to="us-gaap-ebp_EmployeeBenefitPlanReceivable" order="2" weight="1" use="optional"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNetAssetAvailableForBenefit"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue" xlink:label="us-gaap-ebp_EmployeeBenefitPlanInvestmentExcludingPlanInterestInMasterTrustFairValue"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanReceivable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanReceivable"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant" xlink:label="us-gaap-ebp_EmployeeBenefitPlanNoteReceivableFromParticipant"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanEmployerContributionReceivable" xlink:label="us-gaap-ebp_EmployeeBenefitPlanEmployerContributionReceivable"/>
        </link:calculationLink>
        <link:calculationLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/StatementStatementOfChangesInNetAssetsAvailableForBenefits">
          <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContribution" order="0" weight="1" use="optional"/>
          <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContribution" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForEmployerContribution" order="0" weight="1" use="optional"/>
          <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestAndDividendIncomeOnInvestment" order="0" weight="1" use="optional"/>
          <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant" order="0" weight="1" use="optional"/>
          <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecrease" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease" order="0" weight="1" use="optional"/>
          <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment" order="1" weight="1" use="optional"/>
          <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContribution" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionRollover" order="1" weight="1" use="optional"/>
          <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForGainLossOnInvestment" order="1" weight="1" use="optional"/>
          <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense" order="1" weight="1" use="optional"/>
          <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecrease" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease" order="1" weight="-1" use="optional"/>
          <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant" order="2" weight="1" use="optional"/>
          <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContribution" xlink:to="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionExcludingRollover" order="2" weight="1" use="optional"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncrease"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContribution" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForContribution"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForEmployerContribution" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForEmployerContribution"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForIncomeLossOnInvestment"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestAndDividendIncomeOnInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestAndDividendIncomeOnInvestment"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecrease"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForPaymentToParticipant"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecrease" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecrease"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionRollover" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionRollover"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForGainLossOnInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseDecreaseForGainLossOnInvestment"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitDecreaseForAdministrativeExpense"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForInterestIncomeOnNoteReceivableFromParticipant"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionExcludingRollover" xlink:label="us-gaap-ebp_EmployeeBenefitPlanChangeInNetAssetAvailableForBenefitIncreaseForParticipantContributionExcludingRollover"/>
        </link:calculationLink>
        <link:calculationLink xlink:type="extended" xlink:role="http://www.berkshirehathaway.com/20251231/taxonomy/role/DisclosureScheduleOfAssetsHeldAtEndOfYearScheduleOfAssetsDetails">
          <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustCurrentValue" order="0" weight="1" use="optional"/>
          <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment" xlink:to="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution" order="1" weight="1" use="optional"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestment"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustCurrentValue" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentPlanInterestInMasterTrustCurrentValue"/>
          <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/ebp/elts/us-gaap-ebp-2025.xsd#us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution" xlink:label="us-gaap-ebp_EmployeeBenefitPlanAssetHeldForInvestmentParticipantLoanAfterDeemedDistribution"/>
        </link:calculationLink>
      </link:linkbase>
    </xsd:appinfo>
  </xsd:annotation>
  <xsd:element id="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionNoticePeriod" name="EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionNoticePeriod" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false"/>
  <xsd:element id="brka_EmployeeBenefitPlanParticipantContributionPretaxMinimumAnnualCompensationToCompensationPercentage" name="EmployeeBenefitPlanParticipantContributionPretaxMinimumAnnualCompensationToCompensationPercentage" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false"/>
  <xsd:element id="brka_FidelityLowPricedStockFundK6Member" name="FidelityLowPricedStockFundK6Member" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_EmployeeBenefitPlanRevenueCredits" name="EmployeeBenefitPlanRevenueCredits" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false" xbrli:balance="credit"/>
  <xsd:element id="brka_AmericanBeaconFundSmallCapValueR5Member" name="AmericanBeaconFundSmallCapValueR5Member" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_TRowePriceRetirement2040FMember" name="TRowePriceRetirement2040FMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_EmployeeBenefitPlanParticipantContributionPretaxMaximumOfEligibleCompensationPercentage" name="EmployeeBenefitPlanParticipantContributionPretaxMaximumOfEligibleCompensationPercentage" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false"/>
  <xsd:element id="brka_EBP005Member" name="EBP005Member" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_SalariedEmployeesAndNon-UnionHourlyEmployeesMember" name="SalariedEmployeesAndNon-UnionHourlyEmployeesMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_EmployeeBenefitPlanMinimumAmountPerNonHardshipInServiceWithdrawal" name="EmployeeBenefitPlanMinimumAmountPerNonHardshipInServiceWithdrawal" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false" xbrli:balance="debit"/>
  <xsd:element id="brka_FidelityShort-TermBondIndexMember" name="FidelityShort-TermBondIndexMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_EmployeeBenefitPlanScheduleOfAssetsTextBlock" name="EmployeeBenefitPlanScheduleOfAssetsTextBlock" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false"/>
  <xsd:element id="brka_EmployeeBenefitPlanParticipantContributionVestingDescription" name="EmployeeBenefitPlanParticipantContributionVestingDescription" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false"/>
  <xsd:element id="brka_AmericanFundsNewWorldR6Member" name="AmericanFundsNewWorldR6Member" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_EmployeeBenefitPlanParticipantLoanMaturityYear" name="EmployeeBenefitPlanParticipantLoanMaturityYear" type="xbrli:gYearItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false"/>
  <xsd:element id="brka_TRowePriceRetirement2035FMember" name="TRowePriceRetirement2035FMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_TRowePriceRetirement2055FMember" name="TRowePriceRetirement2055FMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_FidelityMidCapIndexMember" name="FidelityMidCapIndexMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_EmployeeBenefitPlanParticipantContributionInPretaxAndRothContributionsPercentage" name="EmployeeBenefitPlanParticipantContributionInPretaxAndRothContributionsPercentage" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false"/>
  <xsd:element id="brka_FidelityTotalInternationalIndexMember" name="FidelityTotalInternationalIndexMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_JanusHendersonTritonNMember" name="JanusHendersonTritonNMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_EmployeeBenefitPlanPlanHeldFloatIncomeAmount" name="EmployeeBenefitPlanPlanHeldFloatIncomeAmount" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false" xbrli:balance="credit"/>
  <xsd:element id="brka_NonexemptParty-In-InterestTransactionsAbstract" name="NonexemptParty-In-InterestTransactionsAbstract" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_UnionHourlyEmployeesMember" name="UnionHourlyEmployeesMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_TRowePriceRetirement2015FMember" name="TRowePriceRetirement2015FMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_VanguardWindsorIIFundAdmiralMember" name="VanguardWindsorIIFundAdmiralMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_EmployeeBenefitPlanEmployerContributionAdditionalVariableMatchingPercentage" name="EmployeeBenefitPlanEmployerContributionAdditionalVariableMatchingPercentage" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false"/>
  <xsd:element id="brka_EmployeeBenefitPlanMinimumParticipantsWithVestedBalances" name="EmployeeBenefitPlanMinimumParticipantsWithVestedBalances" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false" xbrli:balance="debit"/>
  <xsd:element id="brka_TRowePriceRetirement2050FMember" name="TRowePriceRetirement2050FMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_TRowePriceRetirement2060FMember" name="TRowePriceRetirement2060FMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_Fidelity500IndexMember" name="Fidelity500IndexMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_FidelitySmallCapIndexMember" name="FidelitySmallCapIndexMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_EmployeeBenefitPlanContributionLimitationsPercentage" name="EmployeeBenefitPlanContributionLimitationsPercentage" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false"/>
  <xsd:element id="brka_TRowePriceRetirement2025FMember" name="TRowePriceRetirement2025FMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_EmployeeBenefitPlanNoteReceivableFromParticipantInterestRate" name="EmployeeBenefitPlanNoteReceivableFromParticipantInterestRate" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" xbrli:periodType="instant" nillable="true" abstract="false"/>
  <xsd:element id="brka_PIMCOHighYieldInstitutionalClassMember" name="PIMCOHighYieldInstitutionalClassMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_EmployeeBenefitPlanNoteReceivableFromParticipantPrimeRate" name="EmployeeBenefitPlanNoteReceivableFromParticipantPrimeRate" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false"/>
  <xsd:element id="brka_TRowePriceRetirement2065FMember" name="TRowePriceRetirement2065FMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_TRowePriceRetirement2010FMember" name="TRowePriceRetirement2010FMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_TRowePriceRetirement2020FMember" name="TRowePriceRetirement2020FMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_EmployeeBenefitPlanParticipantContributionAftertaxMaximumAnnualCompensationToCompensationPercentage" name="EmployeeBenefitPlanParticipantContributionAftertaxMaximumAnnualCompensationToCompensationPercentage" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false"/>
  <xsd:element id="brka_FidelityUSBondIndexMember" name="FidelityUSBondIndexMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanToPurchasePrimaryResidenceTerm" name="EmployeeBenefitPlanNotesReceivableFromParticipantsLoanToPurchasePrimaryResidenceTerm" type="xbrli:durationItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false"/>
  <xsd:element id="brka_EmployeeBenefitPlanVestedPercentage" name="EmployeeBenefitPlanVestedPercentage" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false"/>
  <xsd:element id="brka_BerkshireHathawayBUnitizedMember" name="BerkshireHathawayBUnitizedMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_EmployeeBenefitPlanNumberOfServiceInVestingOfEmployerContributionPeriod" name="EmployeeBenefitPlanNumberOfServiceInVestingOfEmployerContributionPeriod" type="xbrli:durationItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false"/>
  <xsd:element id="brka_ParticipantContributionsAndLoanPayments" name="ParticipantContributionsAndLoanPayments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false" xbrli:balance="debit"/>
  <xsd:element id="brka_VanguardFederalMoneyMarketVMMRMember" name="VanguardFederalMoneyMarketVMMRMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionFrequency" name="EmployeeBenefitPlanFairValueInvestmentNetAssetValueRedemptionFrequency" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false"/>
  <xsd:element id="brka_EmployeeBenefitPlanNotesReceivableFromParticipantsLoanTerm" name="EmployeeBenefitPlanNotesReceivableFromParticipantsLoanTerm" type="xbrli:durationItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false"/>
  <xsd:element id="brka_CommonStockAndMoneyMarketFundMember" name="CommonStockAndMoneyMarketFundMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_DodgeCoxIncomeClassXMember" name="DodgeCoxIncomeClassXMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_BaillieGiffordInternationalAlphaKMember" name="BaillieGiffordInternationalAlphaKMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_TRowePriceRetirement2045FMember" name="TRowePriceRetirement2045FMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedThruVFCP" name="EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionCorrectedThruVFCP" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false" xbrli:balance="debit"/>
  <xsd:element id="brka_EmployeeBenefitPlanNonexemptParty-In-InterestTransactionsTextBlock" name="EmployeeBenefitPlanNonexemptParty-In-InterestTransactionsTextBlock" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false"/>
  <xsd:element id="brka_SummaryOfPlanInvestmentsWithReportedNAVTableTextBlock" name="SummaryOfPlanInvestmentsWithReportedNAVTableTextBlock" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false"/>
  <xsd:element id="brka_EmployeeBenefitPlanAnnualFeesPerParticipant" name="EmployeeBenefitPlanAnnualFeesPerParticipant" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false" xbrli:balance="credit"/>
  <xsd:element id="brka_EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTextBlock" name="EmployeeBenefitPlanScheduleOfDelinquentParticipantContributionTextBlock" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false"/>
  <xsd:element id="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingAmount" name="EmployeeBenefitPlanEmployerContributionVariableMatchingAmount" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false" xbrli:balance="debit"/>
  <xsd:element id="brka_EmployeeBenefitPlanParticipantContributionAftertaxMinimumAnnualCompensationToCompensationPercentage" name="EmployeeBenefitPlanParticipantContributionAftertaxMinimumAnnualCompensationToCompensationPercentage" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false"/>
  <xsd:element id="brka_BlackRockInflationProtectedInstitutionalMember" name="BlackRockInflationProtectedInstitutionalMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_TRowePriceRetirement2030FMember" name="TRowePriceRetirement2030FMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_FidelityOTCPoolClassAMember" name="FidelityOTCPoolClassAMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_EmployeeBenefitPlanEmployerContributionVariableMatchingPercentage" name="EmployeeBenefitPlanEmployerContributionVariableMatchingPercentage" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="false"/>
  <xsd:element id="brka_NonexemptParty-In-InterestTransactionsLineItems" name="NonexemptParty-In-InterestTransactionsLineItems" type="xbrli:stringItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_NonexemptParty-In-InterestTransactionsTable" name="NonexemptParty-In-InterestTransactionsTable" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" xbrli:periodType="duration" nillable="true" abstract="true"/>
  <xsd:element id="brka_TRowePriceRetirement2005FMember" name="TRowePriceRetirement2005FMember" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" xbrli:periodType="duration" nillable="true" abstract="true"/>
</xsd:schema>
