Exhibit 15.1  DAIMLER  Declaration by the Board of Management and the Supervisory Board of Daimler AG pursuant to Section 161 of the German Stock Corporation Act (AktG) regarding the German Corporate Governance Code in effect as of June 14,
2007*  Section 161
of the German Stock Corporation Act (AktG) requires the Board of Management and
the Supervisory Board of a listed stock corporation to declare each year that
the recommendations of the German Corporate Governance Code Government
Commission published by the Federal Ministry of Justice in the official
section of the electronic Federal Gazette have been and are being met or, if
not, which recommendations have not been or are not being applied. Shareholders
must be given permanent access to such declaration.  The
German Corporate Governance Code (Code) contains rules with varying
binding effects. Apart from outlining aspects of the current German Stock
Corporation Act, it contains recommendations from which companies are permitted
to deviate. However, if they do so, they must disclose this each year. The Code
also contains suggestions which can be ignored without giving rise to any
disclosure requirement. The Board of Management and the Supervisory Board of
Daimler AG have decided to disclose not only deviations from the Codes
recommendations (see I.) but also - without being legally obliged to do so -
deviations from its suggestions (see II.).  For
the period from December 2006 until July 19, 2007, the following
declaration refers to the Code in effect as of June 12, 2006. For the
corporate governance practice of Daimler AG since July 20, 2007, this
declaration refers to the requirements of the Code in effect as of June 14,
2007, published in the electronic Federal Gazette on July 20, 2007.  The
Board of Management and the Supervisory Board of Daimler AG declare that as a rule both
the recommendations and the suggestions of the German Corporate Governance
Code Government Commission have been and are being met. The Board of
Management and the Supervisory Board also intend to follow the recommendations
and suggestions of the German Corporate Governance Code in the future. The
following recommendations and suggestions are the only ones that have not been
or are not being applied:  1


I.Deviations
from the Recommendations of the German Corporate Governance Code  1.Deductible
with the D&O insurance (Code Clause 3.8, Paragraph 2)  The
Directors and Officers Liability insurance (D&O insurance) obtained by
Daimler AG excludes coverage for intentional acts and omissions or for breaches
of duty knowingly committed by members of the Board of Management and the
Supervisory Board.  As a result, the
question of whether or not a deductible is advisable arises only in the context
of negligent breaches of duty.  We
do not believe that it is advisable to have a deductible for cases of
negligence by members of the Supervisory Board because it would impede the
companys ability to staff its Supervisory Board with prominent members of the
community from Germany and abroad who have extensive business experience.
Qualified candidates would be deterred by having to accept far-reaching
liability risks for potential negligence. The fact that a deductible is fairly
unusual in other countries makes this even more of a problem.  The
D&O insurance of Daimler AG does provide for a deductible for cases of
ordinary or gross negligence by members of the Board of Management. Moreover,
in cases of gross negligence, the Presidential Committee of the Supervisory
Board which is responsible for the Board of Management members service
contracts may agree to make a percentage deduction from the variable portion of
the compensation of the member of the Board of Management concerned. In terms
of its overall financial result, this would be the same as an additional
deductible. In the view of Daimler AG this rule enables individual cases
to be judged more fairly on their merits than the blanket approach of the Code.  2.Formation
of a Nomination Committee (Code Clause 5.3.3]  By
resolution dated December 13, 2007 the Supervisory Board has formed a
nomination committee which proposes recommendations for the election of Board
members (shareholder representatives) to the Supervisory Board.  2


3.Compensation
of the Supervisory Board (Code Clause 5.4.7, Paragraph 2, Sentence 1)  The
Supervisory Board receives adequate compensation that contains fixed and
function-related elements, where applicable, as well as attendance fees. The
Articles of Incorporation provide for a base annual fee for each Member of the
Supervisory Board. This base annual fee increases with the exercise of further
tasks within the Supervisory Board, as taking the Chair or the Deputy Chair of
the Supervisory Board or the Chair of Supervisory Board Committees according to
the respective field of duty. We believe that a function-related compensation
system is also more appropriate for the oversight role of Supervisory Board
members than a performance-related pay system because it eliminates any
potential conflicting interests that might arise from decisions of the
Supervisory Board with possible influence on performance criteria. Thus the
Supervisory Board does not receive performance-related compensation.  II.Deviations
from the Suggestions of the German Corporate Governance Code  1.Broadcast
of the Annual Meeting (Code Clause 2.3.4)  The
Annual Meeting of Daimler AG is broadcast on the internet through the end of
the Board of Managements report. Continuing the broadcast after this point,
particularly broadcasting comments made by individual shareholders could be
construed as interfering with privacy rights. For this reason the company will
not broadcast the entire Annual Meeting.  2.Variable
compensation of the Supervisory Board relating to the companys long-term
success (Code Clause 5.4.7 Paragraph 2, Sentence 2)  We
refer to the comments on I. 3. with regard to the introduction of
performance-related compensation.  Stuttgart,
  in December 2007The
  Supervisory Board
  The
  Board of Management  3