content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001997030</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0001977102</issuerCik>
        <issuerName>Birkenstock Holding plc</issuerName>
        <secFileNumber>001-41836</secFileNumber>
        <issuerAddress>
          <com:street1>1 BERKELEY SQUARE</com:street1>
          <com:city>LONDON</com:city>
          <com:stateOrCountry>X0</com:stateOrCountry>
          <com:zipCode>W1J 6EA</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>44-1-53-483-5600</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Kahan David</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Commonwealth financial Network </name>
          <address>
            <com:street1>29 Sawyer Road </com:street1>
            <com:city>Waltham</com:city>
            <com:stateOrCountry>MA</com:stateOrCountry>
            <com:zipCode>02453</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>161153</noOfUnitsSold>
        <aggregateMarketValue>8202687.70</aggregateMarketValue>
        <noOfUnitsOutstanding>187829202</noOfUnitsOutstanding>
        <approxSaleDate>08/30/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>06/28/2024</acquiredDate>
        <natureOfAcquisitionTransaction>exchange of partnership interest in BK LC ManCo GmbH &amp; Co KG a management ownership vehicle holding an indirect interest in the issuer, which partnership interest were acquired and paid for on or about 3/10/23</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>BK LC LUX MIDSO SARL</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>161153</amountOfSecuritiesAcquired>
        <paymentDate>06/28/2024</paymentDate>
        <natureOfPayment>n/a</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <remarks>shares being sold from THE KAHAN FAMILY TRUST U/A 1/3/20 </remarks>
      <noticeSignature>
        <noticeDate>08/30/2024</noticeDate>
        <signature>/s/ Audrey Skillern as a duly authorized representative of National Financial Services LLC, as attorney-in-fact for David Kahan</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3106}]
text: 144
  0001997030
  XXXXXXXX
  LIVE
  0001977102
  Birkenstock Holding plc
  001-41836
  1 BERKELEY SQUARE
  LONDON
  X0
  W1J 6EA
  44-1-53-483-5600
  Kahan David
  Officer
  Common
  Commonwealth financial Network
  29 Sawyer Road
  Waltham
  MA
  02453
  161153
  8202687.70
  187829202
  08/30/2024
  NYSE
  Common
  06/28/2024
  exchange of partnership interest in BK LC ManCo GmbH & Co KG a management ownership vehicle holding an indirect interest in the issuer, which partnership interest were acquired and paid for on or about 3/10/23
  BK LC LUX MIDSO SARL
  N
  161153
  06/28/2024
  n/a
  Y
  shares being sold from THE KAHAN FAMILY TRUST U/A 1/3/20
  08/30/2024
  /s/ Audrey Skillern as a duly authorized representative of National Financial Services LLC, as attorney-in-fact for David Kahan