EX-FILING FEES

Exhibit 107

CALCULATION OF REGISTRATION FEE

Form 424(b)(7)

(Form Type)

Birkenstock Holding plc

(Exact name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

      
     Security
Type

     Security
Class Title

     Fee
Calculation or Carry Forward Rule

     Amount
Registered[(1)]

     Proposed
Maximum
Offering
Price Per
Unit

     Maximum
Aggregate
Offering
Price

     Fee Rate

     Amount of
Registration
Fee(2)

     Carry Forward Form Type

     Carry Forward File Number

     Carry Forward Initial Effective Date

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

     Newly Registered Securities

    

     Fees to Be Paid

     Equity

     Ordinary Shares

      457(r)

     29,351,709

$39.35

     $1,154,989,749.15

     0.00013810

     $159,504.08

     Fees Previously Paid

     N/A

     N/A

     N/A

     N/A

     N/A

     N/A

     N/A

     Carry Forward Securities

    

     Carry Forward Securities

     N/A

     N/A

     N/A

     N/A

     N/A

     N/A

     N/A

     N/A

     N/A

      
     Total Offering Amounts

     $1,154,989,749.15
 
     $159,504.08

      
     Total Fees Previously Paid

     N/A

      
     Total Fee Offsets

     N/A

      
     Net Fees Due

     $159,504.08

(1)

Includes 3,828,483 ordinary shares subject to the underwriters’ option to purchase additional shares described herein.