content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <headerData>
  <submissionType>144</submissionType>
  <filerInfo>
  <filer>
  <filerCredentials>
  <cik>0001997029</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>
  <street1 xmlns="http://www.sec.gov/edgar/common">1-2 BERKELEY SQUARE</street1>
  <city xmlns="http://www.sec.gov/edgar/common">LONDON</city>
  <stateOrCountry xmlns="http://www.sec.gov/edgar/common">X0</stateOrCountry>
  <zipCode xmlns="http://www.sec.gov/edgar/common">W1J 6EA</zipCode>
  </issuerAddress>
  <issuerContactPhone>44-1-53-483-5600</issuerContactPhone>
  <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Christian Heesch</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
  <relationshipsToIssuer>
  <relationshipToIssuer>Officer</relationshipToIssuer>
  </relationshipsToIssuer>
  </issuerInfo>
  <securitiesInformation>
  <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
  <brokerOrMarketmakerDetails>
  <name>Virtu Europe Trading Ltd.</name>
  <address>
  <street1 xmlns="http://www.sec.gov/edgar/common">North Dock One, Fifth Floor</street1>
  <street2 xmlns="http://www.sec.gov/edgar/common">91/92 North Wall Quay</street2>
  <city xmlns="http://www.sec.gov/edgar/common">Dublin</city>
  <stateOrCountry xmlns="http://www.sec.gov/edgar/common">L2</stateOrCountry>
  <zipCode xmlns="http://www.sec.gov/edgar/common">D01 H7V7</zipCode>
  </address>
  </brokerOrMarketmakerDetails>
  <noOfUnitsSold>18750</noOfUnitsSold>
  <aggregateMarketValue>1046625</aggregateMarketValue>
  <noOfUnitsOutstanding>183906056</noOfUnitsOutstanding>
  <approxSaleDate>06/06/2025</approxSaleDate>
  <securitiesExchangeName>NYSE</securitiesExchangeName>
  </securitiesInformation>
  <securitiesToBeSold>
  <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
  <acquiredDate>08/13/2024</acquiredDate>
  <natureOfAcquisitionTransaction>Exchange of partnership interests in BK LC ManCo GmbH &amp; Co. KG, a management ownership vehicle holding an indirect interest in the issuer, which partnership interests were acquired and paid for on or about March 10, 2023.</natureOfAcquisitionTransaction>
  <nameOfPersonfromWhomAcquired>BK LC Lux MidCo S.a r.l.</nameOfPersonfromWhomAcquired>
  <isGiftTransaction>N</isGiftTransaction>
  <amountOfSecuritiesAcquired>25000</amountOfSecuritiesAcquired>
  <paymentDate>08/13/2024</paymentDate>
  <natureOfPayment>See "Nature of Acquisition Transaction."</natureOfPayment>
  </securitiesToBeSold>
  <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
  <noticeSignature>
  <noticeDate>06/06/2025</noticeDate>
  <signature>/s/ Christian Heesch</signature>
  </noticeSignature>
  </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3013}]
text: 144
  0001997029
  XXXXXXXX
  LIVE
  0001977102
  Birkenstock Holding plc
  001-41836
  1-2 BERKELEY SQUARE
  LONDON
  X0
  W1J 6EA
  44-1-53-483-5600
  Christian Heesch
  Officer
  Ordinary Shares
  Virtu Europe Trading Ltd.
  North Dock One, Fifth Floor
  91/92 North Wall Quay
  Dublin
  L2
  D01 H7V7
  18750
  1046625
  183906056
  06/06/2025
  NYSE
  Ordinary Shares
  08/13/2024
  Exchange of partnership interests in BK LC ManCo GmbH & Co. KG, a management ownership vehicle holding an indirect interest in the issuer, which partnership interests were acquired and paid for on or about March 10, 2023.
  BK LC Lux MidCo S.a r.l.
  N
  25000
  08/13/2024
  See "Nature of Acquisition Transaction."
  Y
  06/06/2025
  /s/ Christian Heesch