The Löwenmensch figurine is the oldest confirmed statue to exist, dating to around 40k years ago and was found in an excavation in Germany.

There are some other artifacts that have been identified from around the same time period called Venus statues. From what I’ve read recently, it seems like they are pretty widespread throughout various different groups of ancient peoples, but the one featured in the link above was also found in Germany in a more recent excavation that the one that discovered the Lion Man statue.