BASF Report 2025

29. Compensation of the Board of Executive Directors and Supervisory Board

The content of this section is not part of the statutory audit of the annual financial statements but has undergone a separate limited assurance by our auditor.

The content of this section is voluntary, unaudited information, which was critically read by the auditor.

Compensation of the Board of Executive Directors according to IFRS

Million €

2025

2024

Short-term non-performance-related and performance-related compensation of the Board of Executive Directors

14.6

14.5

Share-based compensation

–3.0

4.2

Termination benefits

Other long-term benefits

Service costs for members of the Board of Executive Directors

1.8

1.9

Total compensation of the Board of Executive Directors

13.4

20.6

Compensation of the Board of Executive Directors and Supervisory Board according to section 314(1) item 6 of the German Commercial Code (HGB)

Million €

2025

2024

Non-performance-related and performance-related compensation of the Board of Executive Directors

14.6

14.5

Fair value of performance share units allocated to the Board of Executive Directors in the fiscal year as of allocation date

10.3

12.1

Total compensation of the Board of Executive Directors

24.9

26.6

 

 

 

 

 

 

Compensation of the Supervisory Board

3.5

3.4

Total compensation of former members of the Board of Executive Directors and their surviving dependents

13.1

12.4

Pension provisions for former members of the Board of Executive Directors and their surviving dependents

180.5

179.9

Total compensation for the Board of Executive Directors and the Supervisory Board according to IAS 24.17 amounted to €16.9 million in 2025 (previous year: €24.0 million).

In 2025, members of the Board of Executive Directors were allocated 251,237 performance share units (PSUs) under the Long-Term-Incentive (LTI) plan (previous year: 260,569 PSUs) (for more information on the LTI plans, see Note 28).

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