There are a gasket.
According to the repair manual, the procedure is as following:
When installing the O2 sensor, lubricate with Optimoly TA (an anti-seize compound). Torque: 45Nm.
The gasket should be replaced with a new one, while the nuts may be re-used. Torque: 28Nm.
This is the way a BMW technician would do it.
If OP wants to deviate from this, no-one will blame him. As the owner. it's his privilege to do whatever he likes to his own bike.
The gasket is a metal gasket, of the soft type. When used once, it hardens, and next time around it will not work as well. However, the only drawback from reusing the gasket is that if it leaks, the bike will be more noisy. And that is the objective in the first place ?
I have moved my full system onto 2 different bikes and fitted one for a mate, I just reused the gaskets. My mate has done 30,00mls since it was fitted to a 15,000ml bike, no problems.
If I remember on the BMW R1200 they're like thin metal washer type. So I'd just clean and reuse them. When I fitted my decatted Akra, I fitted new gaskets but the old ones still looked mint.
On my Africa Twin they're copper crush gaskets and definately replaced and bought new ones on that bike.