The economy ministry said the export licences were granted between 2002 and 2006 for shipments totalling more than 100 tonnes of chemicals for both military and civilian use.
They received the green light after "careful examination of all possible risks, including abuse and diversion threats in view of their possible uses in connection with chemical weapons", the ministry said.
Ministry sources said the chemicals were "classic dual-use" products that could also be used in the surface treatment of metals, fluorination of drinking water and the manufacture of toothpaste.
The UN report did not say who used the sarin gas, though the Syrian opposition and its allies have blamed President Bashar al-Assad's troops. The United States claims more than 1,400 people died in the attack and has threatened to attack Assad's regime.
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The German ministry conceded that chemicals that could potentially be used to make sarin had been exported, responding to a question in parliament by the far-left Linke opposition party.
It added that the "government has no information to suggest the delivered goods have since then been used for anything other than the stated civilian purposes."
Linke party lawmaker Jan van Aken suggested that the government had been grossly irresponsible.
"I really can't believe it," he told ARD public television. "Germany over many years delivered more than 111 tons of chemicals with which one can produce sarin to Syria, a country known to be operating a chemical weapons programme."