In early January 2024, Kygo and Max posted snippets of an upcoming collaboration on their social media accounts. On 10 January, Kygo announced the release date of the song. "Whatever" was released for digital download and streaming on January 19 through RCA Records and Sony Music. It was written by Kygo, Max, Cleo Tighe, Jonah Shy, Patrick Martin, and Rollo. The chorus interpolates Shakira's 2001 song "Whenever, Wherever". Shakira, Gloria Estefan, and Tim Mitchell were consequently credited as songwriters.
"Whatever" is a tropical house song. The lyrics of the original song's chorus were modified to "Whatever, whatever / We were never good together / I'll be here and you stay there / Truth is, I never cared", making for a "harsh rebuke of the limitless love" presented in the original song. The instrumental is built around an acoustic guitar and a "pumping" kick drum.
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