<?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>0001997033</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>Jochen Gutzy</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
<relationshipsToIssuer>
<relationshipToIssuer>Officer</relationshipToIssuer>
</relationshipsToIssuer>
</issuerInfo>
<securitiesInformation>
<securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
<brokerOrMarketmakerDetails>
<name>UBS Securities LLC</name>
<address>
<street1 xmlns="http://www.sec.gov/edgar/common">1285 Avenue of the Americas</street1>
<city xmlns="http://www.sec.gov/edgar/common">New York</city>
<stateOrCountry xmlns="http://www.sec.gov/edgar/common">NY</stateOrCountry>
<zipCode xmlns="http://www.sec.gov/edgar/common">10019</zipCode>
</address>
</brokerOrMarketmakerDetails>
<noOfUnitsSold>30000</noOfUnitsSold>
<aggregateMarketValue>1637100</aggregateMarketValue>
<noOfUnitsOutstanding>183906056</noOfUnitsOutstanding>
<approxSaleDate>06/03/2025</approxSaleDate>
<securitiesExchangeName>NYSE</securitiesExchangeName>
</securitiesInformation>
<securitiesToBeSold>
<securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
<acquiredDate>06/28/2024</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>69066</amountOfSecuritiesAcquired>
<paymentDate>06/28/2024</paymentDate>
<natureOfPayment>See "Nature of Acquisition Transaction."</natureOfPayment>
</securitiesToBeSold>
<nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
<noticeSignature>
<noticeDate>06/03/2025</noticeDate>
<signature>/s/ Jochen Gutzy</signature>
</noticeSignature>
</formData>
</edgarSubmission>
