31. Services Provided by the External Auditor
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.
BASF Group companies used the following services from Deloitte:
Million € |
2025 |
of which Deloitte GmbH Wirtschaftsprüfungsgesellschaft, Germany |
|---|---|---|
Audit services |
28 |
10 |
Audit-related services |
7 |
7 |
Tax consultation services |
– |
– |
Other services |
– |
– |
Total |
35 |
17 |
The services provided by the external auditor mainly included services for the audit and, to a lesser extent, other audit-related services.
The fees for audit services related to expenses for the audit of the Consolidated Financial Statements of the BASF Group, the Financial Statements of BASF SE and of the subsidiaries and joint operations included in the Consolidated Financial Statements and the review of the half-year financial report.
Fees for audit-related services primarily included voluntary audits in connection with the divestment of the coatings business, confirmation services relating to sustainability reporting, other audits based on regulatory requirements, as well as other voluntary confirmation services.