BioNTech SE (BNTX) 20-F 27 Mar 23 2022 FY Annual report (foreign) Financial data

Cover

Cover - shares	12 Months Ended
	Dec. 31, 2022	Mar. 20, 2023
Entity Listings [Line Items]
Document Type	20-F
Document Registration Statement	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-39081
Entity Registrant Name	BioNTech SE
Entity Incorporation, State or Country Code	2M
Entity Address, Address Line One	An der Goldgrube 12
Entity Address, Postal Zip Code	D-55131
Entity Address, City or Town	Mainz
Entity Address, Country	DE
Entity Common Stock, Shares Outstanding		240,993,998
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
Amendment Flag	false
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Entity Central Index Key	0001776985
American Depositary Shares, each Representing one ordinary share
Entity Listings [Line Items]
Title of 12(b) Security	American Depositary Shares, each Representing one ordinary share
Trading Symbol	BNTX
Security Exchange Name	NASDAQ
Ordinary shares, no par value, with a notional amount attributable to each ordinary share of €1
Entity Listings [Line Items]
Title of 12(b) Security	Ordinary shares, no par value, with a notional amount attributable to each ordinary share of €1*
Security Exchange Name	NASDAQ
No Trading Symbol Flag	true
Business Contact
Entity Listings [Line Items]
Entity Address, Address Line One	An der Goldgrube 12
Entity Address, Postal Zip Code	D-55131
Entity Address, City or Town	Mainz
Entity Address, Country	DE
Contact Personnel Name	Prof. Ugur Sahin, M.D.
City Area Code	+49
Local Phone Number	6131-9084-0
Contact Personnel Fax Number	+49 6131 9084-390
Contact Personnel Email Address	info@biontech.de

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Audit Information [Abstract]
Auditor Firm ID	1251
Auditor Location	Cologne, Germany
Auditor Name	Ernst & Young GmbH Wirtschaftsprüfungsgesellschaft

Consolidated Statements of Prof

Consolidated Statements of Profit or Loss - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenues
Total revenues	€ 17,310.6	€ 18,976.7	€ 482.3
Cost of sales	(2,995)	(2,911.5)	(59.3)
Research and development expenses	(1,537)	(949.2)	(645)
Sales and marketing expenses	(59.5)	(50.4)	(14.5)
General and administrative expenses	(484.7)	(285.8)	(94)
Other operating expenses	(407)	(94.4)	(2.4)
Other operating income	815.3	598.4	250.5
Operating income / (loss)	12,642.7	15,283.8	(82.4)
Finance income	330.3	67.7	1.6
Finance expenses	(18.9)	(305.1)	(65)
Profit / (loss) before tax	12,954.1	15,046.4	(145.8)
Income taxes	(3,519.7)	(4,753.9)	161
Profit for the period	€ 9,434.4	€ 10,292.5	€ 15.2
Earnings per share
Basic profit for the period per share (in euros per share)	€ 38.78	€ 42.18	€ 0.06
Diluted profit for the period per share (in euros per share)	€ 37.77	€ 39.63	€ 0.06
Commercial revenues
Revenues
Total revenues	€ 17,194.6	€ 18,874	€ 303.5
Cost of sales	(2,995)	(2,911.5)	(59.3)
Research & development revenues
Revenues
Total revenues	€ 116	€ 102.7	€ 178.8

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of comprehensive income [abstract]
Profit for the period	€ 9,434.4	€ 10,292.5	€ 15.2
Other comprehensive income that may be reclassified to profit or loss in subsequent periods, net of tax
Exchange differences on translation of foreign operations	11.2	8.4	(11.1)
Net other comprehensive income / (loss) that may be reclassified to profit or loss in subsequent periods	11.2	8.4	(11.1)
Other comprehensive loss that will not be reclassified to profit or loss in subsequent periods, net of tax
Net gain on equity instruments designated at fair value through other comprehensive income	10.5	0	0
Remeasurement income / (loss) on defined benefit plans	0.6	0.3	(0.3)
Net other comprehensive income / (loss) that will not be reclassified to profit or loss in subsequent periods	11.1	0.3	(0.3)
Other comprehensive income / (loss) for the period, net of tax	22.3	8.7	(11.4)
Comprehensive income for the period, net of tax	€ 9,456.7	€ 10,301.2	€ 3.8

Consolidated Statements of Fina

Consolidated Statements of Financial Position - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Non-current assets
Intangible assets	€ 219.7	€ 202.4
Property, plant and equipment	609.2	322.5
Right-of-use assets	211.9	197.9
Other financial assets	80.2	21.3
Other non-financial assets	6.5	14.4
Deferred tax assets	229.6	0
Total non-current assets	1,357.1	758.5
Current assets
Inventories	439.6	502.5
Trade and other receivables	7,145.6	12,381.7
Other financial assets	189.4	381.6
Other non-financial assets	271.9	113.4
Income tax assets	0.4	0.4
Cash and cash equivalents	13,875.1	1,692.7
Total current assets	21,922	15,072.3
Total assets	23,279.1	15,830.8
Equity
Share capital	248.6	246.3
Capital reserve	1,828.2	1,674.4
Treasury shares	(5.3)	(3.8)
Retained earnings	18,833	9,882.9
Other reserves	(848.9)	93.9
Total equity	20,055.6	11,893.7
Non-current liabilities
Lease liabilities, loans and borrowings	176.2	171.6
Other financial liabilities	6.1	6.1
Income tax liabilities	10.4	4.4
Provisions	8.6	184.9
Contract liabilities	48.4	9
Other non-financial liabilities	17	12.8
Deferred tax liabilities	6.2	66.7
Total non-current liabilities	272.9	455.5
Current liabilities
Lease liabilities, loans and borrowings	36	129.9
Trade payables	204.1	160
Other financial liabilities	785.1	1,190.4
Refund liabilities	24.4	90
Income tax liabilities	595.9	1,568.9
Provisions	367.2	110.2
Contract liabilities	77.1	186.1
Other non-financial liabilities	860.8	46.1
Total current liabilities	2,950.6	3,481.6
Total liabilities	3,223.5	3,937.1
Total equity and liabilities	€ 23,279.1	€ 15,830.8

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - EUR (€) € in Millions	Total	Share capital	Capital reserve	Treasury shares	Retained earnings	Other reserves	[1]
Equity at beginning of period at Dec. 31, 2019	€ 493.5	€ 232.3	€ 686.7	€ (5.5)	€ (424.8)	€ 4.8
Profit for the period	15.2				15.2
Other comprehensive income (loss)	(11.4)					(11.4)
Comprehensive income for the period, net of tax	3.8				15.2	(11.4)
Issuance of share capital	875.7	14	861	0.7
Transaction costs	(33.2)		(33.2)
Share-based payments	32					32
Equity at end of period at Dec. 31, 2020	1,371.8	246.3	1,514.5	(4.8)	(409.6)	25.4
Profit for the period	10,292.5				10,292.5
Other comprehensive income (loss)	8.7					8.7
Comprehensive income for the period, net of tax	10,301.2				10,292.5	8.7
Issuance of treasury shares	163.6		162.6	1
Transaction costs	(2.7)		(2.7)
Share-based payments	59.8					59.8
Equity at end of period at Dec. 31, 2021	11,893.7	246.3	1,674.4	(3.8)	9,882.9	93.9
Profit for the period	9,434.4				9,434.4
Other comprehensive income (loss)	22.3					22.3
Comprehensive income for the period, net of tax	9,456.7				9,434.4	22.3
Issuance of share capital	67.6	0.5	67.1
Redemption of convertible note	235	1.8	233.2
Share repurchase program	(986.4)		(979.5)	(6.9)
Transaction costs	(0.1)		(0.1)
Dividends	(484.3)				(484.3)
Share-based payments	(681.3)		833.1	5.4		(1,519.8)
Current and deferred taxes	554.7					554.7
Equity at end of period at Dec. 31, 2022	€ 20,055.6	€ 248.6	€ 1,828.2	€ (5.3)	€ 18,833	€ (848.9)
[1]Includes foreign currency translation reserve which was presented separately in prior periods.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating activities
Profit for the period	€ 9,434.4	€ 10,292.5	€ 15.2
Income taxes	3,519.7	4,753.9	(161)
Profit before tax	12,954.1	15,046.4	(145.8)
Adjustments to reconcile profit before tax to net cash flows:
Depreciation and amortization of property, plant, equipment, intangible assets and right-of-use assets	123.3	75.2	38.7
Share-based payment expenses	108.6	93.9	32.1
Net foreign exchange differences	625.5	(387.5)	41.3
Loss on disposal of property, plant and equipment	0.6	4.6	0.6
Finance income excluding foreign exchange differences	(265.3)	(1.5)	(1.6)
Finance expense excluding foreign exchange differences	18.9	305.2	22.3
Movements in government grants	0.3	(89)	92
Other non-cash income / (loss)	0	(2.2)	1.7
Unrealized net (gain) / loss on derivative instruments at fair value through profit or loss	(241)	57.3	0
Working capital adjustments:
Decrease / (increase) in trade and other receivables, contract assets and other assets	4,369.9	(11,808.1)	(247.9)
Decrease / (increase) in inventories	62.9	(438.4)	(49.8)
Increase in trade payables, other financial liabilities, other liabilities, contract liabilities, refund liabilities and provisions	85.7	1,516.1	204.6
Interest received	29.3	1.2	1.4
Interest paid	(21.5)	(12.2)	(3.6)
Income tax received / (paid), net	(4,222.1)	(3,457.9)	0.5
Share-based payments	(51.8)	(13.4)	0
Net cash flows from / (used in) operating activities	13,577.4	889.7	(13.5)
Investing activities
Purchase of property, plant and equipment	(329.2)	(127.5)	(66)
Proceeds from sale of property, plant and equipment	0.6	3.4	1.2
Purchase of intangible assets and right-of-use assets	(34.1)	(26.5)	(19.4)
Acquisition of subsidiaries and businesses, net of cash acquired	0	(20.8)	(60.6)
Purchase of financial instruments	(47.8)	(19.5)	0
(Investment) / proceeds from maturity of other financial assets	375.2	(375.2)	0
Net cash flows used in investing activities	(35.3)	(566.1)	(144.8)
Financing activities
Proceeds from issuance of share capital and treasury shares, net of costs	110.5	160.9	753
Proceeds from loans and borrowings	0.8	0	156
Repayment of loans and borrowings	(18.8)	(52.6)	(1.6)
Payments related to lease liabilities	(41.1)	(14.1)	(12.7)
Share repurchase program	(986.4)	0	0
Dividends	(484.3)	0	0
Net cash flows from / (used in) financing activities	(1,419.3)	94.2	894.7
Net increase in cash and cash equivalents	12,122.8	417.8	736.4
Change in cash and cash equivalents resulting from exchange rate differences	59.6	64.7	(45.3)
Cash and cash equivalents at the beginning of the period	1,692.7	1,210.2	519.1
Cash and cash equivalents at December 31	€ 13,875.1	€ 1,692.7	€ 1,210.2

Corporate Information

Corporate Information	12 Months Ended
	Dec. 31, 2022
Disclosure Of Corporate Information Explanatory [Abstract]
Corporate Information	1 Corporate Information BioNTech SE is a limited company incorporated and domiciled in Germany. American Depositary Shares (ADS) representing BioNTech SE’s ordinary shares have been publicly traded on Nasdaq Global Select Market since October 10, 2019. The registered office is located in Mainz, Germany (An der Goldgrube 12, 55131 Mainz). BioNTech SE is registered in the commercial register B of the Mainz Local Court under the number HRB 48720. The accompanying International Financial Reporting Standards (IFRS) consolidated financial statements present the financial position and the results of operation of BioNTech SE and its subsidiaries, hereinafter also referred to as “BioNTech,” the “Group,” “we” or “us”. Our consolidated financial statements for the year ended December 31, 2022, were authorized for issue in accordance with a resolution of the Supervisory Board on March 2 6

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
List Of Accounting Policies [Abstract]
Significant Accounting Policies	2 Significant Accounting Policies 2.1 Basis of Preparation General The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Financial Reporting Board (IASB). We prepare and publish our consolidated financial statements in Euros and round numbers to thousands or millions of Euros, respectively. Accordingly, numerical figures shown as totals in some tables may not be exact arithmetic aggregations of the figures that preceded them and figures presented in the explanatory notes may not add up to the rounded arithmetic aggregations. Rounding applied may differ from rounding published in different units in the previous years. Segment Information Decisions with respect to business operations and resource allocations are made by our Management Board, as the chief operating decision maker (CODM) based on BioNTech as a whole. Accordingly, we operate and make decisions as a single operating segment, which is also our reporting segment. 2.2 Basis of Consolidation The consolidated financial statements comprise the financial statements of BioNTech SE and its controlled investees (subsidiaries). The Group controls an investee if, and only if, the Group has • power over the investee ( i.e. • exposure, or rights, to variable returns from its involvement with the investee; and • the ability to use its power over the investee to affect its returns. Generally, there is a presumption that a majority of voting rights results in control. Whether an investee is controlled is re-assessed The profit / (loss) and each component of other comprehensive income / (loss) for the period are attributed to the equity holders of the parent of the Group and to the non-controlling non-controlling A change in the ownership interest of a subsidiary, without a loss of control, is accounted for as an equity transaction. If control over a subsidiary is lost, the related assets (including goodwill), liabilities, non-controlling 2.3 Summary of Significant Accounting Policies 2.3.1 Business Combinations and Goodwill Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at acquisition date fair value, and the amount of any non-controlling Goodwill is initially measured at cost as the excess of the aggregate of the consideration transferred and the amount recognized for non-controlling Costs related to executing business combinations are recognized when they are incurred and are classified as general and administrative expenses. After initial recognition, goodwill is tested at least annually or when there is an indication for impairment. See Note 2.3.14. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units. Where goodwill has been allocated to a cash-generating unit (CGU) and part of the operation within that unit is disposed of, the goodwill associated with the disposed operation is included in the carrying amount of the operation when determining the gain or loss on disposal. Goodwill disposed in these circumstances is measured based on the relative values of the disposed operation and the portion of the cash-generating unit retained. 2.3.2 Current versus Non-Current Assets and liabilities in the consolidated statements of financial position are presented based on current or non-current An asset is current when it is either: (i) expected to be realized or intended to be sold or consumed in the normal operating cycle, (ii) held primarily for the purpose of trading, (iii) expected to be realized within twelve months after the reporting period or (iv) cash or cash equivalents, unless it is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. All other assets are classified as non-current. A liability is current when it is either: (i) expected to be settled in the normal operating cycle, (ii) held primarily for the purpose of trading, (iii) due to be settled within twelve months after the reporting period, or (iv) there is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period. The terms of the liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification. The Group classifies all other liabilities as non-current. Deferred tax assets and liabilities are classified as non-current 2.3.3 Fair Value Measurement Fair value is a market-based measurement. For some assets and liabilities, observable market transactions or market information is available. For other assets and liabilities, observable market transactions or market information might not be available. When a price for an identical asset or liability is not observable, another valuation technique is used. To increase consistency and comparability in fair value measurements, there are three levels of the fair value hierarchy: • Level 1 contains the use of quoted prices in active markets for identical assets or liabilities. • Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability either directly or indirectly. • Level 3 inputs are unobservable. Within this hierarchy, estimated values are made by management based on reasonable assumptions, including other fair value methods. For assets and liabilities that are recognized in the financial statements at fair value on a recurring basis, we determine whether transfers have occurred between levels in the fair value hierarchy by re-assessing For the purpose of fair value disclosures, classes of assets and liabilities have been determined on the basis of the nature, characteristics and risks of the asset or liability and the level of the fair value hierarchy, as explained above. 2.3.4 Revenue from Contracts with Customers Revenue Identification of the Contract We generate revenues from collaboration and license agreements, which contain multiple elements, including licenses to use, research, develop, manufacture and commercialize candidates and products, research and development services as well as obligations to develop and manufacture preclinical and clinical material and products. We determined that those collaboration and license agreements qualify as contracts with customers. A contract is an agreement between two or more parties that establishes enforceable rights and obligations. Identification of Performance Obligations Our customer contracts often include bundles of licenses, goods and services. If the granting of a license is bundled together with delivering of goods and or the rendering of services, it is assessed whether these agreements are comprised of more than one performance obligation. A performance obligation is only accounted for as the grant of a license if the grant of a license is the sole or the predominant promise of the performance obligation. Determining Transaction Prices We apply judgement when determining the consideration that is expected to be received. If the consideration in an agreement includes a variable amount, we estimate the amount of consideration to which we will be entitled in exchange for transferring the goods to the customer. At contract inception, the variable consideration is estimated based on the most likely amount of consideration expected from the transaction and constrained until it is highly probable that a significant revenues reversal in the amount of cumulative revenues recognized will not occur when the associated uncertainty with respect to the variable consideration is subsequently resolved. The estimated revenues are updated at each reporting date to reflect the current facts and circumstances. Allocation of Transaction Prices If a contract with a customer contains more than one performance obligation, the transaction price is allocated to each performance obligation based on relative standalone selling prices. We have established the following hierarchy to determine the standalone selling prices. • Where standalone selling prices for offered licenses, goods or services are observable and reasonably consistent across customers, our standalone selling price estimates are derived from our respective pricing history. However due to the limited number of customers and the limited company history this approach can rarely be used. • Where sales prices for an offering are not directly observable or highly variable across customers, we follow a cost-plus-margin approach. • For offerings that have highly variable pricing and lack substantial direct costs to estimate based on a cost-plus-margin approach, we allocate the transaction price by applying a residual approach. Judgment is required when estimating standalone selling prices. Recognition of Revenues For each separate performance obligation, it is evaluated whether control is transferred either at a point in time or over time. For performance obligations that are satisfied over time, revenues are recognized based on a measure of progress, which depicts the performance in transferring control to the customer. Under the terms of our licensing arrangements, we provide the licensee with a research and development license, which represents a right to access our intellectual property as it exists throughout the license period (as our intellectual property is still subject to further research). Therefore, the promise to grant a license is accounted for as a performance obligation satisfied over time as our customers simultaneously receive and consume the benefits from our performance. Earnings based on the collaboration partners’ gross profit, which is shared under the respective collaboration agreements, are recognized based on the sales-based or usage-based royalty exemption; i.e. when, or as, the underlying sales occur, which is when the performance obligation has been satisfied. As described further in Note 3 certain judgment is applied when accounting for the collaboration agreements. Revenue arrangements that involve two or more partners who contribute to the provision of a specific good or service to a customer are assessed in terms of principal-agent considerations in order to determine the appropriate treatment for the transactions between us and the collaborator and the transactions between us and other third parties. The classification of transactions under such arrangements is determined based on the nature and contractual terms of the arrangement along with the nature of the operations of the participants. Any consideration related to activities in which we are considered the principal, which includes being in control of the good or service before such good or service is transferred to the customer, are accounted for as gross revenues. Any consideration related to activities in which we are considered the agent, are accounted for as net revenues. Revenues from the sale of pharmaceutical and medical products ( e.g COVID-19 For certain contracts, the finished product may temporarily be stored at our location under a bill-and-hold bill-and-hold Contract Balances Contract Assets A contract asset is the right to consideration in exchange for goods or services transferred to the customer. If we transfer goods or services to a customer before the customer pays the respective consideration or before payment is due, a contract asset is recognized for the earned consideration that is conditional. Trade Receivables A receivable represents our right to an amount of consideration that is unconditional ( i.e Contract Liabilities A contract liability is the obligation to transfer goods or services to a customer for which we have received consideration (or an amount of consideration is due) from the customer. If a customer pays consideration before we transfer goods or services to the customer, a contract liability is recognized when the payment is made or when the payment is due (whichever is earlier). Contract liabilities are recognized as revenue when we fulfill our performance obligations under the contract. Refund Liabilities A refund liability is a consideration which has been received but which will need to be refunded to the customer in the future as it represents an amount to which we are ultimately not entitled under the contract. A refund liability is measured at the amount of consideration received (or receivable) to which we do not expect to be entitled (i.e., amounts not included in the transaction price). We update our estimates of refund liabilities (and the corresponding change in the transaction price) at the end of each reporting period. 2.3.5 Government Grants Government grants are recognized where there is reasonable assurance that the grant will be received and all attached conditions will be complied with. When the grant relates to an expense item, it is recognized as other income on a systematic basis over the periods that the related costs, for which the grant is intended to compensate, are expensed. When the grant relates to an asset, it is recognized as deferred income within the consolidated statements of financial position. Other income is subsequently recognized in our consolidated statements of profit or loss over the useful life of the underlying asset subject to funding. 2.3.6 Taxes Current Income Tax Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date in the countries where the Group operates and generates taxable income. In addition, current income taxes presented for the period include adjustments for uncertain tax payments or tax refunds for periods not yet finally assessed by tax authorities, excluding interest expenses and penalties on the underpayment of taxes. In the event that amounts included in the tax return are considered unlikely to be accepted by the tax authorities (uncertain tax positions), a provision for income taxes is recognized. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. Deferred Tax Deferred tax is provided using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date. Deferred tax liabilities are recognized for all taxable temporary differences, except: • when the deferred tax liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; or • in respect of taxable temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, when the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future. Deferred tax assets are recognized for all deductible temporary differences, the carry forward of unused tax credits and any unused tax losses. Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, the carry forward of unused tax credits and unused tax losses can be utilized, except: • when the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; or • in respect of deductible temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, deferred tax assets are recognized only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilized. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year in which the asset is realized, or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date. Unrecognized deferred tax assets are re-assessed Recognition of Taxes Current and deferred tax items are recognized similarly to the underlying transaction either in profit or loss, other comprehensive income or directly in equity. Current tax assets and current tax liabilities are offset if, and only if, we have a legally enforceable right to set off the recognized amounts and intend either to settle on a net basis, or to realize the asset and settle the liability simultaneously. Deferred tax assets and deferred tax liabilities are only offset when we have a legally enforceable right to set off current tax assets and current tax liabilities and the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same taxation authority on either (i) the same taxable entity or (ii) different taxable entities, which intend either to settle current tax liabilities and assets on a net basis, or to realize the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered. Sales Tax Expenses and assets are recognized net of sales tax, except when the sales tax incurred on a purchase of assets or services is not recoverable from the taxation authority. The net amount of sales tax recoverable from, or payable to, the taxation authority is included as part of receivables or payables in the consolidated statements of financial position. Future tax legislation Based on the Organisation for Economic Co-operation (so-called so-called The date of application of the national domestic law in Germany is scheduled for the fiscal year 2024. Subsequent, when the OECD Model Rules has entered into force in Germany, the Group will be obliged to file top-up so-called top-up so-called top-up 2.3.7 Foreign Currencies Our consolidated financial statements are presented in Euros, which is also our functional currency. For each entity, the Group determines the functional currency, and items included in the consolidated financial statements of such entities are measured using that functional currency. We use the direct method of consolidation and, on disposal of a foreign operation, the gain or loss that is reclassified to the consolidated statements of profit or loss reflects the amount that arises from using this method. Transactions and Balances Transactions in foreign currencies are initially recorded by the Group’s entities at their respective functional currency spot rates at the date the transaction first qualifies for recognition. Monetary assets and liabilities denominated in foreign currencies are translated at the functional currency spot rates of exchange at the reporting date. Non-monetary In determining the spot exchange rate to use on initial recognition of the related asset, expense or income (or part of it) on the derecognition of a non-monetary non-monetary non-monetary non-monetary Foreign Currency Translation Foreign currency translation effects from the translation of operating activities include foreign exchange differences arising on operating items such as trade receivables and trade payables and are either shown as other operating income or expenses on a cumulative basis. Foreign currency translation effects presented within finance income and expenses include foreign exchange differences arising on financing items such as loans and borrowings as well as foreign exchange differences arising on cash and cash equivalents and are either shown as finance income or expenses on a cumulative basis. Foreign Currency Translation on Consolidation Upon consolidation, the assets and liabilities of foreign operations are translated into Euros at the rate of exchange prevailing at the reporting date and the transactions recorded in their consolidated statements of profit or loss are translated at exchange rates prevailing at the dates of the transactions. The exchange differences arising on translation for consolidation are recognized in other comprehensive income. On disposal of a foreign operation, the component of other comprehensive income relating to that particular foreign operation is reclassified to profit or loss. Any goodwill arising on the acquisition of a foreign operation and any fair value adjustments to the carrying amounts of assets and liabilities arising upon the acquisition are treated as assets and liabilities of the foreign operation and translated at the spot rate of exchange at the reporting date. 2.3.8 Cash Dividend We recognize a liability to pay a dividend when the distribution is authorized. As per the corporate laws of Germany, a distribution is authorized when it is approved by the general shareholder meeting. A corresponding amount is recognized directly in equity. 2.3.9 Property, Plant and Equipment Construction in progress is stated at cost. Property, plant and equipment are stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. Such cost includes the cost of replacing part of the property, plant and equipment if the recognition criteria are met. All other repair and maintenance costs are expensed as incurred. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets, as follows: Property, plant and equipment Useful life Buildings 10-33 Equipment, tools and installations 5 18 Operating and business equipment h An item of property, plant and equipment initially recognized is derecognized upon disposal ( i.e The residual values, useful lives and methods of depreciation of property, plant and equipment are reviewed at each financial year-end 2.3.10 Leases At the inception of a contract, we assess whether the contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, we assess whether: • the contract involves the use of an identified asset—this may be specified explicitly or implicitly and should be physically distinct or represent substantially all of the capacity of a physically distinct asset. If the supplier has a substantive substitution right, then the asset is not identified; • we have the right to obtain substantially all of the economic benefits from the use of the asset throughout the period of use; and • we have the right to direct the use of the asset. We possess this right when we hold the decision-making rights that are most relevant to changing how and for what purpose the asset is used. In rare cases where the decision about how and for what purpose the asset is used is predetermined, the Group has the right to direct the use of the asset if either: • we have the right to operate the asset; or • we designed the asset in a way that predetermines how and for what purpose it will be used. At inception or on reassessment of a contract that contains a lease component, the consideration in the contract is allocated to each lease component on the basis of their relative standalone prices. However, for leases of land and buildings in which it is a lessee, we have elected not to separate non-lease non-lease We recognize a right-of-use The right-of-use The right-of-use right-of-use right-of-use right-of-use The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the incremental borrowing interest rate implicit in the lease or, if that rate cannot be readily determined, the Group’s incremental borrowing rate. Generally, the incremental borrowing rate is used as the discount rate. Lease payments included in the measurement of the lease liability comprise the following: • fixed payments, including in-substance • variable lease payments that depend on an index or a rate, initially measured using the index or rate as of the commencement date; • amounts expected to be payable under a residual value guarantee; and • the exercise price under a purchase option that is reasonably certain to be exercised, lease payments in an optional renewal period if it is reasonably certain that the extension option is exercised, and penalties for early termination of a lease unless it is reasonably certain that the contract is not terminate early. The lease liability is subsequently measured at amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, if there is a change in the estimate of the amount expected to be payable under a residual value guarantee, or if we change our assessment of whether we will exercise a purchase, extension or termination option. When the lease liability is remeasured, a corresponding adjustment is made to the carrying amount of the right-of-use right-of-use Right-of-use Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets or shorter lease term, as follows: Right-of-use Useful life or shorter lease term (years) Buildings 2-25 Equipment, tools and installations 2-5 Production facilities 2-3 Automobiles 3-4 Short-Term Leases and Leases of Low-Value We have elected not to recognize right-of-use low-value 2.3.11 Intangible Assets Intangible assets acquired separately are measured on initial recognition at cost. The cost of intangible assets acquired in a business combination is their fair value at the date of acquisition. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and accumulated impairment losses. The useful lives of intangible assets are assessed as either finite or indefinite. Intangible assets with finite lives are amortized generally on a straight-line basis over the useful life and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortization period and the amortization method for an intangible asset with a finite useful life are reviewed at the end of each reporting period at the least. The amortization expense on intangible assets with finite lives is recognized in the consolidated statements of profit or loss in the expense category that is consistent with the function of the intangible assets. A summary of the useful lives applied to the Group’s intangible assets is as follows: Intangible assets Useful life (years) Intellectual property rights 8-20 Licenses 3-20 Software 3-8 Intangible assets with indefinite useful lives are not amortized, but are tested for impairment at least annually, or when there is an indication for impairment, either individually or at the level of a cash-generating unit (see Note 2.3.14 for further details). The assessment of indefinite life is reviewed annually to determine whether the indefinite life continues to be supportable. If not, the change in useful life from indefinite to finite is made on a prospective basis. We have classified advanced payments on intangible assets as intangible assets, which are not yet ready for use. Advanced payments on intangible assets are tested for impairment on an annual basis. An intangible asset is derecognized upon disposal ( i.e Research and Development Costs Research costs are expensed as incurred. Development expenditures on an individual project are recognized as an intangible asset if, and only if, all of the following six criteria can be demonstrated: • the technical feasibility of completing the intangible asset so that the asset will be available for use or sale; • the intention to complete the project; • the ability and intention to use or sell the asset; • how the asset will generate future economic benefits; • the availability of resources to complete the asset; and • the ability to reliably measure the expenditure during development. Due to the inherent risk of failure in pharmaceutical development and the uncertainty of approval, management has determined that these criteria are not met in the biotech sector until regulatory approval has been obtained. The related expenditure is reflected in the consolidated statements of profit or loss in the period in which the expenditure is incurred. Following initial recognition of the development expenditure as an asset, the asset is carried at cost less any accumulated amortization and accumulated impairment losses. Amortization of the asset begins when development is complete and the asset is available for use. It is amortized over the period of expected future benefit. Amortization is recorded in cost of sales. During the period of development, the asset is tested for impairment annually. 2.3.12 Financial Instruments A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. i) Financial Assets Initial Recognition and Measurement Financial assets mainly include trade receivables, cash and cash equivalents, cash deposits with an original term of six months recognized as other financial assets as well as equity investments. Financial assets are initially measured at fair value and – depending on their classification – subsequently measured at amortized cost, fair value through other comprehensive income (OCI) or fair value through profit or loss. Subsequent Measurement The measurement of financial assets depends on their classification, as described below. Financial Assets measured at Amortized Cost Financial assets at amortized cost include trade receivables. With respect to trade receivables, we applied the practical expedient which means that they are measured at the transaction price determined under IFRS 15. Refer to the accounting policies in Note 2.3.4. Other financial assets are measured at amortized costs since they are held to collect contractual cash flows, which are solely payments of principal and interest. Gains and losses are recognized in our consolidated statements of profit or loss when the financial asset is derecognized, modified or impaired. Financial Assets designated at Fair Value through OCI (Equity Instruments) Upon initial recognition, we can irrevocably elect to classify equity investments as equity instruments designated at fair value through OCI when they meet the definition of equity under IAS 32 and are not held for trading. The classification is determined on an instrument-by-instrument non-listed Financial Assets at Fair Value through Profit or Loss D erivatives not designated as hedging instruments are measured at fair value through profit or loss. A financial asset exists if the derivative has a positive fair valu e. Derecognition A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is primarily derecognized (i.e., removed from the consolidated statements of financial position) when the rights to receive cash flows from the asset have expired or have been transferred in terms of fulfilling the derecognition criteria. Impairment of Financial Assets An allowance for expected credit losses (ECLs) is considered for all non-derivative For trade receivables and contract assets, the Group applies a simplified approach in calculating ECLs. Therefore, the Group does not track changes in credit risk, but instead recognizes a loss allowance based on lifetime ECLs at each reporting date. We have established an ECL-model ii) Financial Liabilities Financial liabilities are generally measured at amortized cost using the effective-interest method. Derivatives with negative fair values not designated as hedging instruments and liabilities for contingent consideration in business combinations are measured at fair value. All financial liabilities are recognized initially at

Significant Accounting Judgment

Significant Accounting Judgments, Estimates and Assumptions	12 Months Ended
	Dec. 31, 2022
Accounting Policies, Changes In Accounting Estimates And Errors [Abstract]
Significant Accounting Judgments, Estimates and Assumptions	3 Significant Accounting Judgments, Estimates and Assumptions The preparation of the consolidated financial statements requires management to make judgments, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, the accompanying disclosures and the disclosure of contingent liabilities. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of assets or liabilities affected in future periods. Significant accounting judgement as well as key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are described below. We based our assumptions and estimates on parameters available when the consolidated financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising that are beyond the control of the Group. Such changes are reflected in the assumptions when they occur. Revenues from Contracts with Customers We applied the following judgments, estimates and assumptions that significantly affect the determination of the amount and timing of revenues from contracts with customers: Identification and Determination of Performance Obligations We generate revenues from collaboration and license agreements, which contain multiple elements, including licenses to use, research, develop, manufacture and commercialize candidates and products, research and development services as well as obligations to develop and manufacture preclinical and clinical material and products. We determined that those collaboration and license agreements qualify as contracts with customers. A contract is an agreement between two or more parties that establishes enforceable rights and obligations. At inception of each agreement, we apply judgment when determining which promises represent distinct performance obligations. If promises are not distinct, they are combined until the bundle of promised goods and services is distinct. For some agreements, this results in accounting for goods and services promised in a collaboration and license agreement as a single performance obligation with a single measure of progress. For these combined performance obligations, we assess which of these promises is the predominant promise to determine the nature of the performance obligation. When licenses are granted, we determined that the grant of the license is the predominant promise within the combined performance obligations. It is assessed that we grant our customers a right to access or a right to use our intellectual property due to the collaboration and license agreements. Measurement of the Transaction Price Our collaboration and license agreements often include variable considerations, which are contingent on the occurrence or non-occurrence (i.e. As there are usually only two possible outcomes (i.e., milestone is reached or not), we have assessed that the method of the most likely amount is the best method to predict the amount of consideration to which we will be entitled. At contract inception, the most likely amount for milestone payments is estimated to be zero. We have assessed that the likelihood of achieving the respective milestone decreases depending on how far the expected date of achieving the milestone lies in the future. At each reporting date, we use judgment to determine when to include variable consideration in the transaction price, such that it is highly probable that a significant revenue reversal in the amount of cumulative revenue recognized will not occur when the associated uncertainty with respect to the variable consideration is subsequently resolved. We have concluded that future milestone payments are fully constrained at the end of the current fiscal year. Future milestone payments would become unconstrained at the satisfaction of the milestone event, specifically a development event, a regulatory approval or achievement of a sales milestone. Allocation of the Transaction Price to Performance Obligations and Revenue Recognition as Performance Obligations are Satisfied We allocate the transaction price to performance obligations based on their relative standalone selling prices, which are generally based on our best estimates and interpretations of facts and circumstances of each contractual agreement and may require significant judgment to determine appropriate allocation. Upfront payments and reimbursement for expenses are initially deferred on our consolidated statements of financial position. We assessed that no significant financing component exists within our collaboration agreements since the overall business purpose of advanced payments is to support the payment structure other than to provide a significant benefit of financing. For performance obligations in which the costs vary based on progress, an input-based measure considering cost incurred depicts most reliably the progress of the related research activities. In other cases, revenue recognition on a straight-line basis may most reliably depict our performance toward complete satisfaction. If the contractual activities progress, the achievement of development milestones will be used to measure the progress toward complete satisfaction. We evaluate the measure of progress each reporting period and, if necessary, adjust the measure of performance and related revenue recognition. Any such adjustments are recorded on a cumulative catch-up Upon successfully commercializing a pharmaceutical product, the collaboration and license agreements also provide for additional profit-sharing or tiered royalties earned when customers recognize net sales of licensed products as well as sales milestone payments. Revenue is recognized based on the sales-based or usage-based royalty exemption; i.e. Principal-Agent Considerations Collaboration agreements that involve two or more partners who contribute to the provision of a specific good or service to a customer are assessed in terms of principal-agent considerations. Under our current collaboration agreements, the allocation of marketing and distribution rights defines territories in which the collaboration partner acts as a principal respectively. We recognize revenue net based on the collaboration partners’ gross profit in territories where the partner is responsible for supply and on a gross basis when directly supplying our customers in our territories when control has been transferred. Amounts paid to collaboration partners for their share of our profits earned where we are the principal in the transaction are recorded as cost of sales. Pfizer Agreement Characteristics With respect to our collaboration with Pfizer, commercial revenues are recognized based on our collaboration partners’ gross profit from COVID-19 Pfizer’s gross profit shares are calculated based on sales and include consideration of transfer prices. The latter includes manufacturing and shipping costs, which represent standard prices and include mark-ups Manufacturing cost variances include expenses from unused contract manufacturing capacities and overstock inventories finally scrapped. As only materialized costs – which means manufacturing capacities finally lapsed or inventories finally scrapped – are cash-effectively shared with the partner, the gross profit share impact is anticipated once assessed as highly probable to occur. Any changes to this assessment will be recognized prospectively. Pfizer’s determination of manufacturing and shipping costs also affects the transfer prices that have been charged to COVID-19 For the carrying amounts of the revenue recognition-related contract balances, see Note 6. Judgment is required in determining whether a right to consideration is unconditional and thus qualifies as a receivable. Provisions and Contingencies We are currently confronted with claims and legal proceedings. Those include claims from third parties demanding indemnification for purported infringement of third party’s patent or other intellectual proprietary rights as well as product liability claims. For these matters we assess whether provisions must be recorded and whether contingencies must be reported. Due to uncertainties relating to these matters, provisions and contingencies are based on the best information available. Significant judgment is required in the determination of whether and when a provision is to be recorded and what the appropriate amount for such provision should be. Notably, judgment is required in the following areas: • Determining whether an obligation exists • Determining the probability of outflow of economic benefits • Determining whether the amount of an obligation is reliably estimable • Estimating the amount of the expenditure required to settle the present obligation At the end of each reporting period, we reassess the potential obligations related to our pending claims and litigation and adjust our respective provisions and contingencies The expected timing or amounts of any outflows of economic benefits resulting from these lawsuits and claims are uncertain and difficult to estimate or even not estimable, as they generally depend on the duration of the legal proceedings and settlement negotiations required to resolve the litigation and claims and the unpredictability of the outcomes of legal disputes in several jurisdictions. Disclosures in respect of third-party claims and litigation for which no provisions have been recognized are made in the form of contingent liabilities, unless a potential outflow of resources is considered remote. It is not practicable to estimate the financial impact of contingent liabilities due to the uncertainties around lawsuits and claims as outlined above. For further disclosures and carrying amounts relating to provisions and contingencies, see Note 17 Research and Development Expenses The nature of our business and primary focus of our activities, including development of our platforms and manufacturing technologies, generate a significant amount of research and development expenses. Research costs are expensed as incurred. Development expenditures on an individual project are recognized as an intangible asset if, and only if, the capitalization criteria are met. We have entered into agreements under which third parties grant licenses to us. If those licenses grant access to technologies, both parties jointly perform research or development activities and both are exposed to significant risks and rewards of the activities, costs incurred with the agreements are not treated differently from costs related to own product candidates. If the agreements grant us rights to use certain patents and technologies that meet the definition of an identifiable asset, they are treated as acquired intangible assets. Based on our assessment we have concluded that, due to the inherent risk of failure in pharmaceutical development and the uncertainty of approval, these criteria are regularly not met before regulatory approval is achieved. The related expenditure is reflected in the consolidated statements of profit or loss in the period in which the expenditure is incurred. Sales-based milestone or royalty payments incurred under license agreements relating to self-developed intangibles after the approval date of the respective pharmaceutical product are recognized as expenses as incurred. Prior to initial regulatory approval, costs relating to production of pre-launch Share-Based Payments Determining the fair value of share-based payment transactions requires the most appropriate valuation for the specific program, which depends on the underlying terms and conditions. We used valuation models like a binomial or Monte-Carlo simulation model for the measurement of the cash- and equity-settled transactions’ fair value considering certain assumption relating to, e.g. A retention assumption is applied when estimating the number of equity instruments for which service conditions are expected to be satisfied and will be revised in case material differences arise. Ultimately, a true-up For further disclosures relating to share-based payments, see Note 16. Embedded Derivatives Defining the fair value of the embedded derivative which was bifurcated from the convertible note, as host contract, requires significant judgment. We used the Cox-Rubinstein B-rated For further disclosures relating to financial instruments, see Note 12. Income Taxes We are subject to income taxes in more than one tax jurisdiction. Due to the increasing complexity of tax laws and the corresponding uncertainty regarding the legal interpretation by the fiscal authorities, tax calculations are generally subject to an elevated amount of uncertainty. To the extent necessary, possible tax risks are taken into account in the form of provisions. We do not recognize or impair deferred tax assets when it is unlikely that a corresponding amount of future taxable profit will be available against which the deductible temporary differences, tax loss carry forwards and tax credits can be utilized. When determining whether sufficient future taxable profit will be available against which the deductible temporary differences, tax loss carry forwards and tax credits can be utilized, significant management judgment is required. This includes management’s assessment on the character and amounts of taxable future profits, the periods in which those profits are expected to occur, and the availability of tax planning opportunities. As a matter of policy, convincing evidence supporting the recognition of deferred tax assets is required if an entity has suffered a loss in either the current or the preceding periods. Our management continued to determine that deferred tax assets on tax losses carried forward that relate to subsidiaries which have a loss making history cannot be recognized. This includes the assessment that those subsidiaries neither have any taxable temporary difference nor any tax planning opportunities available that could support the recognition of deferred tax assets. For further disclosures relating to deferred taxes, see Note 8.

Group Information

Group Information	12 Months Ended
	Dec. 31, 2022
Interests In Other Entities [Abstract]
Group Information	4 Group Information Information about Subsidiaries The consolidated financial statements include the following subsidiaries: % equity interest Name Country of incorporation Registered office December 31, 2022 December 31, BioNTech BioNTainer Holding GmbH Germany Mainz 100 % n/a (1) BioNTech Cell & Gene Therapies GmbH Germany Mainz 100 % 100 % BioNTech Delivery Technologies GmbH Germany Halle 100 % 100 % BioNTech Diagnostics GmbH Germany Mainz 100 % 100 % BioNTech Europe GmbH Germany Mainz 100 % 100 % BioNTech Individualized mRNA Manufacturing Germany Mainz 100 % n/a (1) BioNTech Innovation GmbH Germany Mainz 100 % 100 % BioNTech Innovative Manufacturing Services Germany Idar-Oberstein 100 % 100 % BioNTech Idar-Oberstein Services GmbH Germany Idar-Oberstein 100 % n/a (1) BioNTech Manufacturing GmbH Germany Mainz 100 % 100 % BioNTech Manufacturing Marburg GmbH Germany Marburg 100 % 100 % BioNTech Innovation and Services Marburg GmbH Germany Marburg 100 % 100 % JPT Peptide Technologies GmbH Germany Berlin 100 % 100 % NT Security and Services GmbH Germany Mainz 100 % n/a (1) reSano GmbH Germany Mainz 100 % 100 % BioNTech Real Estate Holding GmbH Germany Holzkirchen 100 % 100 % BioNTech Real Estate Verwaltungs GmbH Germany Holzkirchen 100 % 100 % BioNTech Real Estate GmbH & Co. KG Germany Holzkirchen 100 % 100 % BioNTech Real Estate An der Goldgrube GmbH & Germany Holzkirchen 100 % 100 % BioNTech Real Estate Haus Vier GmbH & Co. KG Germany Holzkirchen 100 % 100 % BioNTech Real Estate Adam-Opel-Straße GmbH & Germany Holzkirchen 100 % 100 % BioNTech Real Estate An der Goldgrube 12 Germany Holzkirchen 100 % 100 % BioNTech Australia Pty Ltd Australia Melbourne 100 % n/a (1) BioNTech R&D (Austria) GmbH Austria Vienna 100 % 100 % BioNTech (Shanghai) Pharmaceuticals Co. Ltd. China Shanghai 100 % 100 % BioNTech Rwanda Ltd. Rwanda Kigali 100 % n/a (1) BioNTech Pharmaceuticals Asia Pacific Pte. Ltd. Singapore Singapore 100 % 100 % BioNTech Turkey Tıbbi Ürünler Ve Klinik Araştirma Ticaret Anonim Şirketi Turkey Istanbul 100 % 100 % BioNTech UK Limited United Kingdom London (previously 100 % 100 % BioNTech Research and Development, Inc. United States Cambridge 100 % 100 % BioNTech USA Holding, LLC United States Cambridge 100 % 100 % BioNTech US Inc. United States Cambridge 100 % 100 % JPT Peptide Technologies Inc. United States Cambridge 100 % 100 % (1) Has been incorporated during the year ended December 31, 2022. All entities listed above are included in our consolidated financial statements. Parent Company ATHOS KG, Holzkirchen, Germany is the sole shareholder of AT Impf GmbH, Munich, Germany, and beneficial owner of the following percentage of ordinary shares in BioNTech at the dates as indicated. ATHOS KG via AT Impf GmbH has de facto control over BioNTech based on its substantial shareholding, which practically enabled it to exercise the majority of voting rights to pass resolutions at our Annual General Meeting, or AGM. Ownership of ordinary shares in BioNTech (in %) Name Country of incorporation Registered office December 31, 2022 December 31, 2021 AT Impf GmbH Germany Munich 43.42 % 43.75 % Entity with significant Influence over the Group Medine GmbH, Mainz, owned the following percentage of ordinary shares in BioNTech at the following dates as indicated: Ownership of ordinary shares in BioNTech (in %) Name Country of incorporation Registered office December 31, 2022 December 31, 2021 Medine GmbH Germany Mainz 17.38 % 17.11 %

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2022
Business Combinations [Abstract]
Business Combinations	5 Business Combinations Business Combinations during the year ended December 31, 2021 BioNTech R&D (Austria) GmbH, or BioNTech Austria (previously PhagoMed Biopharma GmbH) On October 1, 2021, BioNTech Austria, an Austrian biotechnology company, specialized in the development of a new class of antibacterials, was fully acquired to expand our infectious disease portfolio capabilities. The total consideration comprised an upfront consideration of €50.0 million (less acquired debt) of which €23.2 million are considered remuneration and will be recognized as personnel expense over a three-year period in which services are to be provided. An additional consideration of maximum €100.0 million is dependent the achievement of certain clinical development milestones. At the acquisition date, the contingent consideration was recognized with its fair value of €5.5 million and is presented as non-current The final fair values and values in accordance with IFRS 3 of the identifiable net assets of BioNTech Austria as of the date of acquisition were as follows: Fair value recognized on acquisition (in millions) Assets Intangible assets € 43.3 Other non-financial non-current 1.5 Total assets € 44.8 Liabilities Other non-financial non-current 15.4 Total liabilities € 15.4 Total identifiable net assets at fair value € 29.4 Bargain purchase (2.2 ) Consideration transferred € 27.2 Consideration Cash paid 21.7 Contingent consideration liability 5.5 Total consideration € 27.2 (in millions) BioNTech R&D Transaction costs of the acquisition (included in cash flows from operating activities) € (0.5 ) Net cash acquired (included in cash flows used in investing) 0.9 Cash paid (included in cash flow used in investing activities) (21.7 ) Net cash flow on acquisition € (21.3 ) The intangible assets comprise a pre-clinical PM-477 A bargain purchase of €2.2 million was recognized in other operating income. The consolidated statements of profit or loss include the results of BioNTech Austria since the acquisition date. From the date of acquisition through December 31, 2021, BioNTech Austria did not have any significant impact on the operating income or the revenues of the Group. The same applies if the transaction had occurred at the beginning of the reporting period.

Revenues from Contracts with Cu

Revenues from Contracts with Customers	12 Months Ended
	Dec. 31, 2022
Revenue From Contracts With Customers [Abstract]
Revenues from Contracts with Customers	6 Revenues from Contracts with Customers 6.1 Disaggregated Revenue Information Set out below is the disaggregation of the Group’s revenues from contracts with customers: Years ended December 31, (in millions) 2022 2021 2020 Commercial revenues € 17,194.6 € 18,874.0 € 303.5 COVID-19 17,145.2 18,806.8 270.5 Sales to collaboration partners 1) 1,224.3 970.9 61.4 Direct product sales to customers 3,184.7 3,007.2 20.6 Share of collaboration partners’ gross profit and sales milestones 12,736.2 14,828.7 188.5 Other sales 49.4 67.2 33.0 Research & development revenues from collaborations 116.0 102.7 178.8 Total € 17,310.6 € 18,976.7 € 482.3 1) Represents sales to our collaboration partners of products manufactured by us and reflects manufacturing costs and variances to the extent identified. During the year ended December 31, 2022, revenues recognized from Pfizer Inc., or Pfizer (€13,795.8 million) and the German Federal Ministry of Health (€3,020.5 million), each account for more than 10% of total revenues. During the year ended December 31, 2021, revenues recognized from Pfizer (€15,500.0 million) and the German Federal Ministry of Health (€1,945.6 million) account for more than 10% of total revenues. During the year ended December 31, 2020, revenues recognized from Genentech (€49.2 million) and Pfizer (€371.5 million), accounted for more than 10% of total revenues. During the year ended December 31, 2022, based on the geographic region in which our customers and collaboration partners are located we mainly recognized revenues in the United States (€12,709.7 million) and Germany (€3,031.0 million). During the year ended December 31, 2021, the main geographic regions were United States (€14,636.5 million), Germany (€2,241.9 million) and Belgium (€675.0 million). During the year ended December 31, 2020, the main geographic regions were United States (€381.9 million) and Belgium (€56.2 million). Commercial Revenues During the year ended December 31, 2022, commercial revenues were recognized from the supply and sales of our COVID-19 Sales to Collaboration Partners Sales to collaboration partners represent sales of products manufactured by us to collaboration partners. Whenever responsibilities in the manufacturing and supply process of the COVID-19 COVID-19 million, respectively. During the years ended December 31, 2022, and 2021 those sales included € Direct Product Sales to Customers By supplying our territories during the years ended December 31, 2022, 2021 and 2020, we recognized €3,184.7 million, €3,007.2 million and €20.6 million of revenues, respectively, from direct COVID-19 Share of Collaboration Partners’ Gross Profit and Sales Milestones Based on COVID-19 Research and Development Revenues from Collaborations During the year ended December 31, 2022, research and development revenues were mainly derived from our collaborations with Pfizer, Genentech Inc., or Genentech, and Sanofi S.A, or Sanofi. This includes revenues derived from our new research, development and commercialization collaboration with Pfizer to develop a potential first mRNA-based vaccine for the prevention of shingles (herpes zoster virus, or HZV) which we entered during the year ended December 31, 2022. During the year ended December 31, 2021, research and development revenues were mainly derived from our collaborations with Genentech and Pfizer. During the year ended December 31, 2020, research and development revenues were mainly derived from our collaborations with Pfizer and Genentech. The revenues from contracts with customers disclosed above were recognized as follows: Years ended December 31, (in millions) 2022 2021 2020 Timing of revenue recognition Goods and services transferred at a point in time € 4,447.2 € 4,034.3 € 108.8 Goods and services transferred over time 127.2 113.7 185.0 Revenue recognition applying the sales-based or usage-based royalty recognition constraint model (1) 12,736.2 14,828.7 188.5 Total € 17,310.6 € 18,976.7 € 482.3 (1) Represents sales based on the share of the collaboration partners’ gross profit and sales milestones. 6.2 Contract Balances (in millions) December 31, December 31, Trade and other receivables € 7,145.6 € 12,381.7 Contract liabilities 125.5 195.1 Refund liabilities 24.4 90.0 Trade and other receivables significantly decreased from €12,381.7 million to €7,145.6 million and predominantly comprise trade receivables from our COVID-19 Contract liabilities mainly include upfront fees received from our major collaboration and license agreements as well as advance payments received for future COVID-19 COVID-19 COVID-19 During the year ended December 31, 2022, the contract liabilities changed as revenues were recognized from contract liabilities outstanding at the beginning of the year by progressing our research and development collaboration agreements as well as partially reclassified into refund liabilities (during the year ended December 31, 2021: decrease in contract liabilities by fulfilling commercial performance obligations and progressing our research and development collaboration agreements). The refund liabilities relate to our collaboration partner and represent consideration which has been received but which will need to be refunded to the collaboration partner. Set out below is the amount of revenue recognized for the periods indicated: Years ended December 31, (in millions) 2022 2021 2020 Amounts included in contract liabilities at the beginning of the year € 63.1 € 73.7 € 58.9 6.3 Performance Obligations The contract liabilities allocated to the remaining performance obligations from collaboration or commercial supply agreements (unsatisfied or partially unsatisfied) as of year-end (in millions) December 31, 2022 December 31, 2021 Within one year € 77.1 € 186.1 More than one year 48.4 9.0 Total € 125.5 € 195.1

Income and Expenses

Income and Expenses	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Income and Expenses	7 Income and Expenses 7.1 Costs of Sales Years ended December 31, (in millions) 2022 2021 2020 Cost of sales related to COVID-19 € 2,960.1 € 2,855.6 € 35.6 Cost related to other sales 34.9 55.9 23.7 Total € 2,995.0 € 2,911.5 € 59.3 During the year ended December 31, 2022, cost of sales increased compared to the year ended December 31, 2021, mainly due to recognizing cost of sales from our COVID-19 COVID-19 COVID-19 During the year ended December 31, 2021, cost of sales increased compared to the year ended December 31, 2020, mainly due to recognizing cost of sales from our COVID-19 7.2 Research and Development Expenses Years ended December 31, (in millions) 2022 2021 2020 Purchased services € 621.6 € 572.6 € 359.9 Wages, benefits and social security expense 385.9 233.1 126.3 Laboratory supplies 398.0 53.8 107.8 Depreciation and amortization 49.3 32.9 30.2 Other 82.2 56.8 20.8 Total € 1,537.0 € 949.2 € 645.0 During the year ended December 31, 2022, research and development expenses increased compared to the year ended December 31, 2021, mainly due to expenses in connection with the development and production of our Omicron-adapted bivalent COVID-19 s During the year ended December 31, 2021, research and development expenses increased compared to the year ended December 31, 2020, mainly due to increased research and development expenses from the BNT162 clinical trials launched and conducted in the year ended December 31, 2021, recorded as purchased services with respect to those expenses, which are initially incurred by Pfizer and subsequently charged to us under the collaboration agreement. The increase was further driven by an increase in wages, benefits and social security expenses resulting from an increase in headcount, recording expenses incurred under our share-based-payment arrangements as well as from recognizing inventor remuneration expenses. 7.3 Sales and Marketing Expenses Years ended December 31, (in millions) 2022 2021 2020 Purchased services € 24.0 € 26.5 € 10.9 IT costs 11.2 5.0 0.2 Wages, benefits and social security expense 7.8 4.3 1.6 Other 16.5 14.6 1.8 Total € 59.5 € 50.4 € 14.5 During the year ended December 31, 2022, sales and marketing expenses increased compared to the year ended December 31, 2021, mainly due to increased expenses for IT consulting and an increase in wages, benefits and social security expenses resulting from an increase in headcount. During the year ended December 31, 2021, sales and marketing expenses increased compared to the year ended December 31, 2020, mainly due to an increase in purchased service which we incurred in connection with our COVID-19 7.4 General and Administrative Expenses Years ended December 31, (in millions) 2022 2021 2020 Wages, benefits and social security expense € 145.9 € 90.5 € 33.0 Purchased services 143.9 70.2 26.0 IT and office equipment 88.1 25.1 7.4 Insurance premiums 21.3 30.4 4.8 Other 85.5 69.6 22.8 Total € 484.7 € 285.8 € 94.0 During the year ended December 31, 2022, general and administrative expenses increased compared to the year ended December 31, 2021, mainly due to increased expenses for IT consulting and IT services, increased expenses for purchased management consulting and legal services as well as an increase in wages, benefits and social security expenses resulting mainly from an increase in headcount. Our business development transactions also contributed to the increase in general and administrative expenses. During the year ended December 31, 2021, general and administrative expenses increased compared to the year ended December 31, 2020, mainly due to an increase in wages, benefits and social security expenses resulting from an increase in headcount and expenses incurred under the share-based payment arrangements, increased expenses for purchased management consulting and legal services as well as higher insurance premiums caused by increased business volume. 7.5 Other Operating Expenses Years ended December 31, (in millions) 2022 2021 2020 Loss on derivative instruments at fair value through profit or loss € 385.5 € 86.3 € — Other 21.5 8.1 2.4 Total € 407.0 € 94.4 € 2.4 During the year ended December 31, 2022, the other expenses increased compared to the year ended December 31, 2021, mainly from recording the change in fair value of foreign exchange forward contracts that were entered into during the year ended December 31, 2022, to manage some of our transaction exposures but were not designated as hedging instruments under IFRS. During the year ended December 31, 2021, the other operating expenses increased compared to the year ended December 31, 2020, mainly from recording the change in fair value of foreign exchange forward contracts. 7.6 Other Operating Income Years ended December 31, (in millions) 2022 2021 2020 Foreign exchange differences, net € 727.4 € 446.3 € — Government grants 1.4 137.2 239.0 Gain on derivative instruments at fair value through profit or loss — 5.7 — Other 86.5 9.2 11.5 Total € 815.3 € 598.4 € 250.5 During the year ended December 31, 2022, the other income increased compared to the year ended December 31, 2021, which was mainly due from recognizing foreign exchange differences arising on operating items. The foreign exchange differences included in operating income primarily arose from valuing our U.S. dollar denominated trade receivables which were mainly incurred under our COVID-19 During the year ended December 31, 2021, the other income increased compared to the year ended December 31, 2020, which was mainly due from recognizing foreign exchange differences and government grant funding. The government grant funding mainly related to an initiative by the German Federal Ministry of Education ( Bundesministerium für Bildung und Forschung COVID-19 2021, and 2020. 7.7 Finance Income Years ended December 31, (in millions) 2022 2021 2020 Fair value adjustments of financial instruments measured at fair value € 216.8 € — € — Foreign exchange differences, net 65.0 66.2 — Interest income 48.5 1.5 1.6 Total € 330.3 € 67.7 € 1.6 During the year ended December 31, 2022, the finance income increased compared to the year ended December 31, 2021, mainly due to final fair value measurement adjustments of the derivative embedded within the convertible note upon the early redemption of the convertible note as of March 1, 2022, the redemption date, as well as increased interest income from our bank deposits. 7.8 Finance Expenses Years ended December 31, (in millions) 2022 2021 2020 Interest expenses related to financial assets € 11.1 € 2.5 € — Interest expenses related to lease liabilities 5.1 2.9 2.0 Amortization of financial instruments 2.7 21.9 3.1 Fair value adjustments of financial instruments measured at fair value — 277.8 17.3 Foreign exchange differences, net — — 42.6 Total € 18.9 € 305.1 € 65.0 During the year ended December 31, 2022, the finance expenses decreased compared to the year ended December 31, 2021, mainly due to final settlement of the derivative embedded within the convertible note which led to financial income whereas during the year ended December 31, 2021 , 7.9 Employee Benefits Expense Years ended December 31, (in millions) 2022 2021 2020 Wages and salaries € 544.8 € 345.9 € 160.7 Social security costs 58.6 31.7 17.9 Pension costs 2.1 1.2 0.8 Total € 605.5 € 378.8 € 179.4 Wages and salaries include, among other things, expenses for share-based payments.

Income Tax

Income Tax	12 Months Ended
	Dec. 31, 2022
Income Taxes [Abstract]
Income Tax	8 Income Tax Income tax for the years ended December 31, 2022, December 31, 2021, and December 31, 2020, comprised current income taxes, other taxes and deferred taxes. We are subject to corporate taxes, the solidarity surcharge and trade taxes. Our corporate tax rate in the reporting year remained unchanged (15.0%) as did the solidarity surcharge (5.5%) whereas the average trade tax rate changed resulting in a combined income tax rate of 27.25% in the year ended December 31, 2022 (during the years ended December 31, 2021 and 2020: 30.72% and 30.79%, respectively). Deferred taxes are calculated at a rate of 27.2%. Deferred taxes for Austria are calculated at a corporate tax rate of 25.0%. Austria’s decrease of its corporate tax rate down to 23.0% in 2024 will be recognized from 2023 onwards. BioNTech USA Holding, LLC is subject to Federal Corporate Income Tax (21.0%) as well as State Income Tax in various state jurisdictions (effective rate of 4.7%). The deferred tax rates calculations basis remained unchanged compared to the previous period. The following table illustrates the current and deferred taxes for the periods indicated: Years ended December 31, (in millions) 2022 2021 2020 Current income taxes € 3,629.6 € 4,535.0 € — Deferred taxes (109.9 ) 218.9 (161.0 ) Income taxes € 3,519.7 € 4,753.9 € (161.0 ) The following table reconciles the expected income taxes to the actual current income taxes and deferred taxes as presented in the table above. The expected income taxes were calculated using the combined income tax rate of BioNTech SE applicable to the Group and mentioned above which was applied to profit before taxes to calculate the expected income taxes. Years ended December 31, (in millions) 2022 2021 2020 (1) Profit / (Loss) before tax € 12,954.1 € 15,046.4 € (145.8 ) Expected tax credit / (benefit) € 3,529.7 € 4,622.5 € (44.9 ) Effects Deviation due to local tax basis 8.9 9.1 0.6 Deviation due to deviating income tax rate (Germany and foreign countries) 7.3 9.4 1.3 Change in valuation allowance 30.6 3.0 (26.2 ) Effects from tax losses 23.2 19.5 (90.4 ) Change in deferred taxes due to tax rate change (2.3 ) (7.5 ) — Non-deductible 2.5 90.5 0.8 Non tax-effective (87.9 ) (0.3 ) — Non tax-effective 8.7 15.5 9.8 Tax-effective — (1.2 ) (10.2 ) Adjustment prior year taxes (31.5 ) (2.9 ) 0.3 Non-tax — (0.7 ) (2.2 ) Other effects 30.5 (3.0 ) 0.1 Income taxes € 3,519.7 € 4,753.9 € (161.0 ) Effective tax rate 27.2 % 31.6 % n.m. (2) (1) Certain amounts have been combined in the prior period to conform with the current period presentation. (2) The information is not meaningful due to the loss before tax in the respective period. The non-tax million mainly contained the finance income effect of the final fair value measurement adjustments of the derivative embedded within the convertible note upon the early redemption of the convertible note as of March 1, 2022. On November 15, 2018, we established a share option program pursuant to which we were permitted to grant selected employees and our Management Board options to receive shares in the Company. The program is designed as an Employee Stock Ownership Plan, or ESOP. We offered the participants a certain number of rights, or option rights, subject to their explicit acceptance. Grants under the ESOP took place from November 2018 until December 2019. An exercise of option rights in accordance with the terms of the ESOP gives a participant the right to obtain shares against payment of the exercise price. By way of an updated decision of the Supervisory Board at the end of September 2022 compared to the initial settlement mechanism, an ESOP settlement may be made by delivery to the participant of such number of ADSs equal to the net value of the exercised option rights after deduction of (i) the exercise price and (ii) the applicable wage taxes (including solidarity surcharge thereon and church tax, if applicable) and social security contributions resulting from such exercise. The respective number of ADS shall be settled with ADS acquired in the course of the share repurchase program. The applicable wage taxes (including solidarity surcharge thereon and church tax, if applicable) and social security contributions resulting from such exercise are paid in cash directly to the respective authorities. Tax expenses on the settlement are only recognized once the option rights have been exercised. After considering the settlement in the three months ended December 31, 2022, a deferred tax asset remained in our consolidated statement of financial position of € The settlement mechanism of the LTI-plus , The current actual tax savings associated with the excess were directly recognized in equity in a total amount of million. Considering these tax amounts directly recognized in equity when calculating an effective tax rate, the tax rate would be decreased by about three percentage points. Taxes Deferred taxes for the periods indicated relate to the following: Year ended December 31, 2022 (in millions) January 1, 2022 Recognized in P&L Recognized in OCI Recognized directly in equity December 31, 2022 Fixed assets € (6.5 ) € 22.3 € — € — € 15.8 Right-of-use (47.5 ) (8.3 ) — — (55.8 ) Inventories 1.8 147.1 — — 148.9 Trade and other receivables (95.6 ) (67.1 ) — — (162.7 ) Contract liabilities 10.6 (20.6 ) — — (10.0 ) Lease liabilities, loans and borrowings 71.8 (9.0 ) — — 62.8 Net employee defined benefit liabilities 0.9 (0.5 ) 0.3 — 0.7 Share-based payments — 8.5 — 179.9 188.4 Other provisions 6.3 4.7 — — 11.0 Other (incl. deferred expenses) 1.6 59.9 — — 61.5 Tax losses / tax credits 70.9 28.6 — — 99.5 Deferred tax assets net (before valuation adjustment) € 14.3 € 165.6 € 0.3 € 179.9 € 360.1 Valuation adjustment (81.0 ) (55.7 ) — — (136.7 ) Deferred tax assets / (liabilities), net (after valuation adjustment) € (66.7 ) € 109.9 € 0.3 € 179.9 € 223.4 Thereof deferred tax assets € — € 58.9 € — € 179.9 € 238.8 Thereof deferred tax liability € (66.7 ) € 60.2 € 0.3 € — € (6.2 ) Year ended December 31, 2021 (in millions) January 1, 2021 Recognized in P&L Recognized in OCI Acquisition of subsidiaries and businesses December 31, 2021 Fixed assets € 5.6 € (1.3 ) € — € (10.8 ) € (6.5 ) Right-of-use (30.0 ) (17.5 ) — — (47.5 ) Inventories 1.0 0.8 — — 1.8 Trade and other receivables (3.0 ) (92.6 ) — — (95.6 ) Lease liabilities — — — — — Lease liabilities, loans and borrowings 25.9 45.9 — — 71.8 Contract liabilities 23.4 (12.8 ) — — 10.6 Net employee defined benefit liabilities 0.8 0.1 — — 0.9 Other provisions 1.5 4.8 — — 6.3 Other (incl. deferred expenses) 10.6 (9.0 ) — — 1.6 Tax losses / tax credits 175.7 (106.8 ) — 2.0 70.9 Deferred tax assets net (before valuation adjustment) € 211.5 € (188.4 ) € — € (8.8 ) € 14.3 Valuation adjustment (50.5 ) (30.5 ) — — (81.0 ) Deferred tax assets / (liabilities), net (after valuation adjustment) € 161.0 € (218.9 ) € — € (8.8 ) € (66.7 ) As of December 31, 2022, our accumulated tax losses comprised tax losses of German entities not within the tax group (as of December 31, 2022: BioNTech BioNTainer Holding GmbH and BioNTech Idar-Oberstein Services GmbH, NT Security and Services GmbH, BioNTech Real Estate Verwaltungs GmbH and the Real Estate partnerships; as of December 31, 2021: BioNTech Innovation and Services Marburg GmbH, BioNTech Innovation GmbH, BioNTech Real Estate Verwaltungs GmbH and the Real Estate partnerships) and U.S. tax group. Up until the year ended December 31, 2021, our accumulated tax losses also comprised those of the German tax group. Our accumulated tax losses for the periods indicated amounted to the following: Years ended December 31, (in millions) 2022 2021 2020 Corporate tax € 352.3 € 272.0 € 596.4 Trade tax 204.1 170.6 513.6 Years ended December 31, (in millions) 2022 2021 2020 Federal tax credits € 10.5 € 4.0 € 0.8 State tax credits 4.1 1.6 0.3 Up until the year ended December 31, 2022, deferred tax assets on tax losses had not been recognized, as there was not sufficient probability in terms of IAS 12 that there would have been future taxable profits available against which the unused tax losses could have been utilized. During the year ended December 31, 2021, deferred tax assets on tax losses which had been recognized for the losses incurred by the German tax group were fully utilized (as per the end of each quarter during the year ended December 31, 2021, a proportionate amount of the deferred tax assets related to the tax loss carryforward was utilized). The change in deferred taxes was also supplemented by deferred taxes on temporary differences. Since December 2020, our COVID-19 The intended settlement mechanism of Option Rights of the Chief Executive Officer Grant (see Note 16.4 for plan details) led, based on IAS 12, to a deferred tax asset in the total amount of € million as of December 31, 2022. Thereof a deferred tax asset in the amount of € million is recognized as income taxes in our consolidated statements of profit or loss to the extent expenses have been recognized with an effect of profit and loss in the past. In accordance with IAS 12.68c, the remainder in the amount of € million is recognized directly in equity as other reserves in our consolidated statements of changes in stockholders’ equity. As of December 31, 2022, we have not recognized deferred tax assets for unused tax losses and temporary differences at amount of €136.7 million (December 31, 2021: €81.0 million December 31, 2020 €50.5 million) as there is not sufficient probability in terms of IAS 12 that there will be future taxable income available against which the unused tax losses and temporary differences can be utilized. These amounts included tax losses at an amount of €304.0 million U.S. federal tax losses and €184.6 million US state tax losses (December 31, 2021: €238.1 million U.S. federal tax losses and €147.4 million U.S. state tax losses, December 31, 2020: €136.8 million U.S. federal tax losses and €60.9 million U.S. state tax losses ) related to the US tax group, thereof €24.0 million U.S. federal losses and thereof €179.0 million U.S. state tax losses that begin to expire at various dates beginning in 2033. All other material unused tax losses and temporary differences can be carried forward indefinitely.

Earnings per Share

Earnings per Share	12 Months Ended
	Dec. 31, 2022
Earnings per share [abstract]
Earnings per Share	9 Earnings per Share Basic earnings per share (EPS) is calculated by dividing the profit for the year attributable to ordinary equity holders of the parent by the weighted average number of ordinary shares outstanding during the year. Diluted EPS is calculated by dividing the profit attributable to ordinary equity holders of the parent by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares. The following table reflects the income and share data used in the basic and diluted EPS calculations: Years ended December 31, (in millions) 2022 2021 2020 Profit attributable to ordinary equity holders of the parent for basic earnings € 9,434.4 € 10,292.5 € 15.2 Weighted average number of ordinary shares outstanding for basic EPS 243.3 244.0 235.4 Effects of dilution from share options 6.5 15.7 13.1 Weighted average number of ordinary shares outstanding adjusted for the effect of dilution 249.8 259.7 248.5 Earnings per share Basic profit for the period per share € 38.78 € 42.18 € 0.06 Diluted profit for the period per share € 37.77 € 39.63 € 0.06

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2022
Property, plant and equipment [abstract]
Property, Plant and Equipment	10 Property, Plant and Equipment (in millions) Land and Equipment, tools and installations Construction in progress and advance payments Total Acquisition and production costs As of January 1, 2021 € 61.3 € 142.4 € 81.6 € 285.3 Additions 20.0 44.3 63.2 127.5 Disposals (0.8 ) (15.1 ) (1.7 ) (17.6 ) Reclassifications 23.1 25.8 (48.9 ) — Currency differences 0.5 0.7 0.1 1.3 Acquisition of subsidiaries and businesses — 0.2 — 0.2 As of December 31, 2021 € 104.1 € 198.3 € 94.3 € 396.7 As of January 1, 2022 104.1 198.3 94.3 396.7 Additions 100.2 46.7 182.3 329.2 Disposals — (1.1 ) (0.5 ) (1.6 ) Reclassifications 12.0 28.2 (40.2 ) — Currency differences 0.7 0.9 (0.4 ) 1.2 As of December 31, 2022 € 217.0 € 273.0 € 235.5 € 725.5 (in millions) Land and buildings Equipment, tools and installations Construction in progress and advance payments Total Cumulative depreciation and impairment charges As of January 1, 2021 € 10.4 € 47.9 € — € 58.3 Depreciation 4.4 25.0 — 29.4 Disposals (0.6 ) (13.1 ) — (13.7 ) Currency differences — 0.2 — 0.2 As of December 31, 2021 € 14.2 € 60.0 € — € 74.2 As of January 1, 2022 14.2 60.0 — 74.2 Depreciation 7.8 34.6 — 42.4 Disposals — (0.4 ) — (0.4 ) Currency differences — 0.1 — 0.1 As of December 31, 2022 € 22.0 € 94.3 € — € 116.3 (in millions) Land and buildings Equipment, tools and installations Construction in progress and advance payments Total Carrying amount As of December 31, 2021 € 89.9 € 138.3 € 94.3 € 322.5 As of December 31, 2022 € 195.0 € 178.7 € 235.5 € 609.2

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2022
Intangible Assets [Abstract]
Intangible Assets	11 Intangible Assets (in millions) Goodwill Concessions, licenses, in- process R&D and similar rights Advance payments Total Acquisition costs As of January 1, 2021 € 53.7 € 147.2 € 6.0 € 206.9 Additions — 5.9 4.2 10.1 Disposals — (8.5 ) (1.2 ) (9.7 ) Reclassifications — 1.2 (1.2 ) — Currency differences 4.1 2.5 — 6.6 Acquisition of subsidiaries and businesses — 43.3 — 43.3 As of December 31, 2021 € 57.8 € 191.6 € 7.8 € 257.2 As of January 1, 2022 57.8 191.6 7.8 257.2 Additions — 22.8 11.4 34.2 Disposals — (0.1 ) — (0.1 ) Reclassifications — 6.1 (6.1 ) — Currency differences 3.4 1.9 — 5.3 As of December 31, 2022 € 61.2 € 222.3 € 13.1 € 296.6 (in millions) Goodwill Concessions, licenses, in- process R&D and similar rights Advance payments Total Cumulative amortization and impairment charges As of January 1, 2021 € — € 43.4 € — € 43.4 Amortization — 16.8 — 16.8 Disposals — (5.5 ) — (5.5 ) Currency differences — 0.1 — 0.1 As of December 31, 2021 € — € 54.8 € — € 54.8 As of January 1, 2022 — 54.8 — 54.8 Amortization — 22.0 — 22.0 Disposals — (0.1 ) — (0.1 ) Currency differences — 0.2 — 0.2 As of December 31, 2022 € — € 76.9 € — € 76.9 (in millions) Goodwill Concessions, licenses, in- process R&D and similar rights Advance payments Total Carrying amount As of December 31, 2021 € 57.8 € 136.8 € 7.8 € 202.4 As of December 31, 2022 € 61.2 € 145.4 € 13.1 € 219.7 Goodwill and Intangible Assets with Indefinite Useful Lives CGU Immunotherapies External Product Sales of Total (in millions) As of As of As of As of As of December 31, 2022 As of December 31, 2021 Goodwill € 60.7 € 57.3 € 0.5 € 0.5 € 61.2 € 57.8 For the year ended December 31, 2022, we have total Goodwill of €61.2 million, which relates almost completely to the CGU immunotherapies. The CGU immunotherapies focus on the development of therapies to address a range of rare and infectious diseases and include our broad pipeline that includes mRNA-based immune activators, antigen-targeting T cells and antibodies, and defined immunomodulators of various immune cell mechanisms. The recoverable amount of the CGU immunotherapies has been determined based on a fair value less cost of disposal (FVLCD) derived from our market capitalization as observable input parameter. As a result of the analysis, management did not identify an impairment for this CGU. We concluded that no reasonable possible change of the recoverable amount would cause the carrying amount of the CGU Immunotherapies to exceed its recoverable amount. Non-Current As of December 31, 2022, non-current right-of-use non-current

Financial Assets and Financial

Financial Assets and Financial Liabilities	12 Months Ended
	Dec. 31, 2022
Financial Instruments [Abstract]
Financial Assets and Financial Liabilities	12 Financial Assets and Financial Liabilities 12.1 Capital Risk Management Our capital management objectives are designed primarily to finance our growth strategy. Our treasury committee reviews the total amount of cash on a regular basis. As part of this review, the committee considers the total cash and cash equivalents, the cash outflow, currency translation differences and refinancing activities. We monitor cash using a burn rate. The cash burn rate is defined as the average monthly net cash flow from operating and investing activities during a financial year. (in millions) December 31, 2022 December 31, 2021 Cash at banks and on hand € 1,325.2 € 1,092.7 Cash equivalents 12,549.9 600.0 Bank deposits 9,401.0 600.0 Money market funds 3,148.9 — Total € 13,875.1 € 1,692.7 In general, the aim is to maximize the financial resources available for further research and development projects. Since December 1, 2021, we have an investment and asset management policy in place that contains policies and processes for managing cash, which requires that our investment portfolio shall be maintained in a manner that minimizes risk of the invested capital. These risks include mainly credit risk and concentration risk. The portfolio must provide liquidity in a timely manner to accommodate operational and capital needs. The portfolio is managed efficiently by the Treasury department. We are not subject to externally imposed capital requirements. Our capital management objectives were achieved in the reporting year. 12.2 Categories of Financial Instruments Financial Assets: Financial Assets at Amortized Cost and at Fair Value through OCI and Profit or Loss Set out below, is an overview of financial assets at amortized cost and at fair value through OCI and profit or loss, other than cash and cash equivalents, held by the Group as of the dates indicated: Financial assets (in millions) December 31, 2022 December 31, 2021 Derivatives not designated as hedging instruments Foreign exchange forward contracts € 183.7 € 5.7 Equity instruments designated at fair value through OCI Non-listed 57.1 19.5 Listed equity investments 20.0 — Financial assets at amortized cost Trade and other receivables 7,145.6 12,381.7 Cash deposit with an original term of six months — 375.2 Other financial assets 8.8 2.5 Total € 7,415.2 € 12,784.6 Total current 7,335.0 12,763.3 Total non-current 80.2 21.3 Derivatives Not Designated as Hedging Instruments Derivatives not designated as hedging instruments relate to foreign exchange forward contracts that were entered into during the years ended December 31, 2022, and 2021, to manage some of our foreign currency exposures. The foreign exchange forward contracts are measured at fair value through profit or loss and are intended to reduce the exposure to foreign currency risk resulting from trade receivables denominated in U.S. dollar. Equity Instruments Designated at Fair Value through OCI In January 2022, we acquired 13.0% of the shares (fully diluted as of closing) of Crescendo Biologics Ltd., a private, clinical-stage immuno-oncology company developing novel, targeted T-cell In November 2022, we acquired 8.3% of the shares (fully diluted as of closing) leading to 7.1% of the voting rights, of Ryvu Therapeutics S.A., a listed clinical-stage drug discovery and development company focused on novel small-molecule therapies that address emerging targets in oncology headquartered in Krakow, Poland. The equity investment complements a multi-target research collaboration to develop multiple small molecule programs targeting immune modulation in cancer and potentially other disease areas. In accordance with IFRS 9, we elected to present changes in fair value of these equity investments in OCI to avoid fluctuation to be disclosed in our consolidated financial statements of profit or loss. In connection with the agreement announced in January 2023, under which we plan to acquire, subject to the satisfaction of customary closing conditions and certain regulatory approvals, all remaining shares of InstaDeep Ltd., or InstaDeep, a leading global technology company in the field of artificial intelligence (“AI”) and machine learning. The fair value of our stake in InstaDeep which was initially acquired during the year ended December 31, 2021, was remeasured based on the preliminary estimate of the expected purchase price. Since the acquisition date, no material gains and losses on our equity investments in Crescendo Biologics Ltd. and Ryvu Therapeutics S.A. have occurred. Financial Assets at Amortized Cost Trade and other receivables remained outstanding as of December 31, 2022, mainly due to the contractual settlement of the gross profit share under our COVID-19 Financial Liabilities: Financial Liabilities at Amortized Cost and at Fair Value through Profit or Loss (including Loans and Borrowings and Other Financial Liabilities) Set out below, is an overview of financial liabilities, other financial liabilities and trade payables held by the Group as of the dates indicated: Lease liabilities, loans and borrowings (in millions) December 31, 2022 December 31, 2021 Lease liabilities € 210.1 € 181.6 Convertible note – host contract (1) — 99.7 Loans and borrowings 2.1 20.2 Total € 212.2 € 301.5 Total current 36.0 129.9 Total non-current 176.2 171.6 (1) The convertible note was fully redeemed by exercising our early redemption option as of March 1, 2022, the redemption date. Other financial liabilities (in millions) December 31, 2022 December 31, 2021 Derivatives not designated as hedging instruments Convertible note – embedded derivative (1) € — € 308.7 Foreign exchange forward contracts — 63.0 Financial liabilities at fair value through profit or loss Contingent consideration 6.1 6.1 Total financial liabilities at fair value € 6.1 € 377.8 Trade payables and other financial liabilities at amortized cost, other than loans and borrowings Trade payables 204.1 160.0 Other financial liabilities 785.1 818.7 Total trade payables and other financial liabilities at amortized cost, other than loans and borrowings € 989.2 € 978.7 Total other financial liabilities € 995.3 € 1,356.5 Total current 989.2 1,350.4 Total non-current 6.1 6.1 (1) The convertible note was fully redeemed by exercising our early redemption option as of March 1, 2022, the redemption date. Total financial liabilities (in millions) December 31, December 31, Lease liabilities, loans and borrowings € 212.2 € 301.5 Other financial liabilities 995.3 1,356.5 Total € 1,207.5 € 1,658.0 Total current 1,025.2 1,480.3 Total non-current 182.3 177.7 Loans and Borrowings June 2020 Private Placement – Convertible Note A fund associated with Temasek (Ellington Investments Pte. Ltd.), or Temasek, and another accredited investor participated in a private investment which we refer to as the June 2020 Private Placement. The private placement included an investment in a four-year mandatory convertible note and an investment in ordinary shares and closed as of August 28, 2020, following the satisfaction of customary closing conditions. The private placement included an investment in ordinary shares (see Note 15) and a €100.0 million investment in a four-year Derivatives Not Designated as Hedging Instrument s Derivatives not designated as hedging instruments relate to foreign exchange forward contracts that were entered into during the years ended December 31, 2022, and 2021, to manage some of our foreign currency exposures. The foreign exchange forward contracts are measured at fair value through profit or loss and are intended to reduce the exposure to foreign currency risk resulting from trade receivables denominated in U.S. dollar. Other Financial Liabilities at Amortized Cost Other financial liabilities at amortized cost mainly include obligations derived from license agreements which are being incurred with respect to our COVID-19 12.3 Fair Values Fair values of cash and cash equivalents, trade receivables, trade payables and other current financial assets and liabilities approximated their carrying amounts as of December 31, 2022 and December 31, 2021, largely due to the short-term maturities of these instruments. The fair values of financial instruments measured at fair value were reassessed on a quarterly basis. The money market funds, or MMFs, which are recognized as cash and cash equivalents, are valued using quoted prices on the valuation date in active markets (Level 1). The change in the derivative’s fair value related to the equity investment of Pfizer (see Note 15) was derived from our share price development between contract signing and closing (Level 1). As described above, as of the redemption date, the fair value of the derivative embedded in our convertible note was finally assessed by applying the Cox-Ross-Rubinstein non-listed 12.4 Financial Instruments Risk Management Objectives and Policies Our financial liabilities comprise lease liabilities, loans and borrowings, trade and other payables as well as hedging liabilities. The main purpose of these financial liabilities is to enable our operations. Our principal financial assets include mainly cash and trade receivables that derive directly from our operations. We are exposed to market risk, credit risk and liquidity risk. Our Management Board oversees the management of these risks. The treasury committee provides assurance to our Management Board that our financial risk activities are governed by appropriate policies and procedures and that financial risks are identified, measured and managed in accordance with our policies and risk objectives. The Management Board reviews and agrees policies for managing each of these risks, which are summarized below. 12.5 Market Risks Market risks address the risks that the fair value or future cash flows of a financial instrument will fluctuate due to changes in market prices. Market risks comprise three types of risk: interest risks, foreign currency risks and other price risks. Financial instruments affected by market risks include financial assets like trade and other receivables, cash and cash equivalents as well as financial liabilities like trade payables and other financial liabilities. We do not consider interest risks as well as other price risks as material risks for us. The sensitivity analysis in the following sections is related to the position as of December 31, 2022 and December 31, 2021. There were no material changes in the way the risks were managed and valued during the years ended December 31, 2022, and 2021. Because of the significantly higher cash balances the market risk exposure on counterparty risk has increased. Foreign Currency Risks Foreign currency risks address the risks that the fair value or future cash flows of an exposure will fluctuate because of changes in foreign exchange rates. We are subject to currency risks, as our income and expenditures are denominated in Euro and the U.S. dollar. As such, we are exposed to exchange rate fluctuations between these currencies. Cash inflows denominated in U.S. dollar mainly result from generating proceeds under our collaboration agreements which significantly increased in the past year. Our commercial revenues are primarily collaboration revenues from earnings based on our partners’ gross profit, which is shared under the respective collaboration agreements and represents payments we receive in U.S. dollar. Cash outflows dominated in U.S. dollar mainly result from amounts spent on research and development activities as well as expanding our global footprint further. Especially when funds are required in Euros, we are exposed to foreign currency exchange risks. With the aim of preserving capital, surplus liquidity is invested carefully for example into foreign currency investments. Exchange rate fluctuations can reduce the value of our financial positions. We limit the effects of the identified risks by means of a coordinated and consistently implemented risk strategy. Besides applying natural hedging relationships where possible, a matter of principle, foreign exchange forward contracts are concluded as instruments to mitigate foreign currency exchange risk associated with foreign currency-denominated payments. However, the foreign exchange forward contracts which we entered were not designated as hedging instruments under IFRS. The carrying amount of the monetary assets and liabilities denominated in U.S. dollar at the dates indicated are as follows: (in millions) December 31, 2022 December 31, 2021 Cash and cash equivalents in U.S. dollar € 1,487.4 € 436.2 Monetary assets in U.S. dollar 7,098.5 11,895.5 Monetary liabilities and provisions in U.S. dollar 1,527.8 656.7 Total € 7,058.1 € 11,675.0 The following tables demonstrate the sensitivity to a reasonably possible change in U.S. dollar exchange rates or U.S. dollar forward rates, with all other variables held constant. The impact on our profit before tax is due to changes in the fair value of monetary assets and liabilities. The exposure to foreign currency changes for all other currencies is not material. 1 € = Closing rate Average rate Currency Country 2022 2021 2022 2021 U.S. dollar United States 1.0666 1.1326 1.0530 1.1827 (in millions) Change in U.S. dollar rate Effect on profit / (loss) before tax Effect on pre- tax equity 2022 +5 % € (195.2 ) € (191.5 ) -5 % 215.7 211.7 2021 +5 % (329.5 ) (328.5 ) -5 % 364.3 363.0 12.6 Credit Risk Management Credit risks address the risks that a counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. We are exposed to credit risks from our operating activities, including deposits with banks and financial institutions, foreign exchange transactions and trade and other receivables. Trade and Other Receivables Our exposure to credit risks of trade receivables is primarily related to transactions with corporate customers in the biopharma / biotech industry that operate in the United States or Germany as well as governments which are customers established in connection with fulfilling our commercial obligations in our territories as defined under our current COVID-19 As of December 31, 2022, the outstanding trade receivables were mainly due from our collaboration partner Pfizer. Besides well-established pharmaceutical companies and governmental institutions, to a smaller extent, our other customers are medical universities, other public institutions and peers in the biopharma industry, which all have very high credit ratings. Due to this customer portfolio, the credit risk on trade receivables is generally very low. We have not incurred bad debt expense and do not expect that this will change with respect to the trade receivables outstanding as of December 31, 2022. Generally, if overdue by more than 90 days and not subject to enforcement activity, trade receivables are considered for write-offs. The maximum exposure to credit risk at the reporting date is the carrying value of each class of financial assets disclosed in Note 12.2. The expected credit risk on trade receivables and other financial assets derived from applying the simplified approach in calculating expected credit losses was estimated to be not material as of December 31, 2022, and December 31, 2021. We do not hold collateral as security. Cash and Cash Equivalents as well as Cash Deposits with an Original Term of Three Months and MMFs Credit risks from balances with banks and financial institutions are managed by our Treasury department in accordance with our investment and asset management policy. Credit risk stemming from cash and cash equivalents, cash deposits with an original term of three months as well as from MMFs is very low due to its demand feature and the high credit rating of the respective banks. The maximum exposure to credit risk for the components of the consolidated statements of financial position as of December 31, 2022, and December 31, 2021, are the carrying amounts as illustrated in Note 12.1 and Note 12.2. 12.7 Liquidity Risk We plan to invest heavily in R&D as we make a strong drive to build out our global development organization and diversify our therapeutic area footprint. Additionally, we plan to enhance capabilities through complementary acquisitions, technologies, infrastructure and manufacturing. Our liquidity management ensures the availability of cash and cash equivalents, short term financial instruments for operational activities and further investments through appropriate budget planning. In addition, a sufficient level of cash and cash equivalents, which is managed centrally, is always maintained to finance the operational activities. We monitor liquidity risks using a liquidity planning tool. Ultimately, the responsibility for liquidity risk management lies with our Management Board, which has established an appropriate approach to managing short-, medium- and long-term financing and liquidity requirements. We manage liquidity risks by holding appropriate reserves, as well as by monitoring forecasted and actual cash flows and reconciling the maturity profiles of financial assets and liabilities. Risk Concentration Concentrations arise when the number of counterparties is small or when a larger number of counterparties is engaged in similar business activities, or activities in the same geographical region, or has economic features that would cause their ability to meet contractual obligations to be affected similarly by changes in economic, political or other conditions. Concentrations indicate the relative sensitivity of our performance to developments affecting a particular industry. The maturity profile of our financial liabilities Year ended December 31, 2022 (in millions) Less than 1 year 1 to 5 years More than 5 years Total Loans and borrowings € — € 2.1 € — € 2.1 Trade and other payables 204.1 — — 204.1 Lease liabilities 40.5 112.9 79.1 232.5 Contingent consideration — — 6.1 6.1 Other financial liabilities 785.1 — — 785.1 Total € 1,029.7 € 115.0 € 85.2 € 1,229.9 Year ended December 31, 2021 (in millions) Less than 1 year 1 to 5 years More than 5 years Total Loans and borrowings € 2.6 € 11.5 € 6.1 € 20.2 Trade and other payables 160.0 — — 160.0 Lease liabilities 31.3 89.1 88.9 209.3 Contingent consideration — — 6.1 6.1 Foreign exchange forward contracts 63.0 — — 63.0 Other financial liabilities 818.7 — — 818.7 Total € 1,075.6 € 100.6 € 101.1 € 1,277.3 12.8 Changes in Liabilities Arising from Financing Activities Year ended December 31, 2022 (in millions) January 1, 2022 Cash flows Acquisition of subsidiaries and businesses Changes in fair value New leases and disposals Reclassification Other December 31, 2022 Current obligations under lease contracts € 27.9 € (41.1 ) € — € — € 14.8 € 33.3 € 1.1 € 36.0 Non-current 153.7 — — — 52.6 (33.3 ) 1.1 174.1 Loans and borrowings 119.9 (18.0 ) — — — — (99.8 ) (1) 2.1 Convertible note – embedded derivative 308.7 — — — — — (308.7 ) (1) — Total € 610.2 € (59.1 ) € — € — € 67.4 € — € (406.3 ) € 212.2 (1) Related to the early redemption of our convertible note during the year ended December 31, 2022 , Year ended December 31, 2021 (in millions) January 1, 2021 Cash flows Acquisition of subsidiaries and businesses Changes in fair value New leases and disposals Reclassification Other December 31, 2021 Current obligations under lease contracts € 6.1 € (14.1 ) € — € — € 22.1 € 13.4 € 0.4 € 27.9 Non-current 78.1 — — — 87.7 (13.4 ) 1.3 153.7 Loans and borrowings 155.9 (52.6 ) 1.3 — — — 15.3 119.9 Convertible note – embedded derivative 30.9 — — 277.8 — — — 308.7 Total € 271.0 € (66.7 ) € 1.3 € 277.8 € 109.8 € — € 17.0 € 610.2

Inventories

Inventories	12 Months Ended
	Dec. 31, 2022
Inventories [Abstract]
Inventories	13 Inventories (in millions) December 31, December 31, Raw materials and supplies € 409.7 € 248.3 Unfinished goods 21.0 84.5 Finished goods 8.9 169.7 Total € 439.6 € 502.5 During the year ended December 31, 2022, inventory write-offs to net realizable value and reserves related to our COVID-19 , ,

Other Non-Financial Assets

Other Non-Financial Assets	12 Months Ended
	Dec. 31, 2022
Other Assets [Abstract]
Other Non-Financial Assets	14 Other Non-Financial (in millions) December 31, 2022 December 31, 2021 Sales tax receivable € 93.8 € 26.7 Deferred expenses 88.7 62.1 Prepayments related to CRO and CMO contracts 35.3 22.8 Prepayments related to service contracts 31.3 6.5 Other 29.3 9.7 Total € 278.4 € 127.8 Total current 271.9 113.4 Total non-current 6.5 14.4

Issued Capital and Reserves

Issued Capital and Reserves	12 Months Ended
	Dec. 31, 2022
Share Capital, Reserves and Other Equity Interest [Abstract]
Issued Capital and Reserves	15 Issued Capital and Reserves As of December 31, 2022 , , Second Tranche Share Repurchase Program In November 2022, our Management Board and Supervisory Board authorized the second tranche of our share repurchase program of ADSs, with a value of up to $0.5 billion, commencing on December 7, 2022. Capital Transactions During the Year Ended December 31, 2022 In January 2022, we announced a new research, development and commercialization collaboration with Pfizer to develop a potential first mRNA-based vaccine for the prevention of shingles (herpes zoster virus, or HZV). In connection with this collaboration, Pfizer agreed to make an equity investment in us, acquiring 497,727 ordinary shares paying a total amount of €110.6 million. The issuance of 497,727 ordinary shares with the nominal amount of €0.5 million was registered with the commercial register ( Handelsregister , In March 2022, we redeemed our convertible note by exercising our early redemption option (see Note 12) , Handelsregister In June 2022, at the Annual General Meeting, our shareholders approved the proposed special cash dividend of €2.00 per ordinary share (including those held in the form of ADSs), which led to an aggregate payment of €484.3 million. In March 2022, our Management Board and Supervisory Board authorized a share repurchase program of ADSs, pursuant to which we may repurchase ADSs in the amount of up to $1.5 billion over the next two years. On May 2, 2022, the first tranche of our share repurchase program of ADSs, with a value of up to $1.0 billion, commenced. In November 2022, our Management Board and Supervisory Board authorized the second tranche of our share repurchase program of ADSs, with a value of up to $0.5 billion, commencing on December 7, 2022. During the year ended December 31, 2022, ADSs were repurchased at an average price of $143.98, for total consideration of $1.0 billion (€986.4 million). Repurchased ADSs were used to satisfy settlement obligations under our share-based payment arrangements. In November and December 2022, the ESOP 2018 and LTI-plus ) Capital Transactions During the Year Ended December 31, 2021 In November 2020, we entered into a sales agreement, or the Sales Agreement, with Jefferies LLC and SVB Leerink LLC (now known as SVB Securities LLC), as sales agents, to establish an at-the-market at-the-market ,

Share-Based Payments

Share-Based Payments	12 Months Ended
	Dec. 31, 2022
Share-based Payment Arrangements [Abstract]
Share-Based Payments	16 Share-Based Payments During the years ended December 31, 2022, 2021, and 2020, our share-based payment arrangements led to the following expenses: Years ended December 31, (in millions) Note 2022 2021 2020 Expense arising from equity-settled share-based payment arrangements € 46.5 € 61.0 € 32.1 Employee Stock Ownership Plan 16.5 13.8 20.2 17.1 Chief Executive Officer Grant 16.4 3.1 5.9 11.3 Management Board Grant (1) 16.3 4.3 2.4 2.7 BioNTech 2020 Employee Equity Plan for Employees Based Outside North America 16.1 25.3 32.5 1.0 Expense arising from cash-settled share-based payment arrangements 61.5 32.7 0.7 Employee Stock Ownership Plan 16.5 53.4 6.3 — Management Board Grant (1) 16.2, — 3.6 0.7 BioNTech Restricted Stock Unit Plan for North America Employees 16.1 8.1 22.8 — Total € 108.0 € 93.7 € 32.8 Cost of sales 3.0 7.0 1.1 Research and development expenses 84.6 60.5 24.9 Sales and marketing expenses 0.8 0.5 0.1 General and administrative expenses 19.6 25.7 6.7 Total € 108.0 € 93.7 € 32.8 (1) In May 2021 and 2022, phantom options were granted under the Management Board Grant for the years 2021 and 2022 which led to a modification from equity-settled to cash-settled share-based payment arrangement and a reclassification of €1.1 million and €3.3 million between equity and non-current one-time During the years ended December 31, 2022, 2021, and 2020, our share-based payment arrangements led to a cash outflow million and nil million, respectively. We expect to settle equity-settled share-based payment arrangements under the Chief Executive Officer Grant (see Note 16.4) and under the Employee Stock Ownership Plan (see Note 16.5) on a net basis by delivering to the participant a number of ADSs equal to the net value of the exercised option rights after deduction of (i) the exercise price and (ii) the applicable wage taxes (including solidarity surcharge thereon and church tax, if applicable) and social security contributions resulting from such exercise. This reduces the dilutive impact of the respective rights. If all of the rights outstanding as of December 31, 2022, will be exercised accordingly, the cash outflow to the tax authority in 2023 would amount to approximately €360.0 million (based on the share price as of December 31, 2022). 16.1 BioNTech Employee Equity Plan BioNTech 2020 Employee Equity Plan for Employees Based Outside North America (Equity-Settled) Description of Share-Based Payments In December 2020, we approved the BioNTech 2020 Employee Equity Plan for employees based outside North America, or the European Plan. Under the European Plan, Restricted Stock Units, or RSUs, are offered to our employees. As of the grant date in February 2021, the European Plan was implemented for the calendar year 2020 by entering into award agreements with our employees under the LTI 2020 program. In addition, further award agreements were entered into under the LTI-plus LTI-plus LTI-plus Measurement of Fair Values The fair values of the awards issued under the European Plan were based upon the price of our ADSs representing ordinary shares at grant date. Reconciliation of Outstanding Share-Options LTI-plus program LTI 2020 program LTI 2021 program LTI 2022 program As of January 1, 2021 396,938 252,766 — — Forfeited / Modified (24,927 ) (10,350 ) — — Granted / Allocated — — 110,036 — As of December 31, 2021 372,011 242,416 110,036 — As of January 1, 2022 372,011 242,416 110,036 — Forfeited / Modified (7,932 ) (7,111 ) (5,428 ) — Granted / Allocated — — — 396,110 Exercised (1) (364,079 ) — — — As of December 31, 2022 — 235,305 104,608 396,110 thereof vested — 119,291 27,365 — thereof un-vested — 116,014 77,243 396,110 (1) The closing price of an American Depositary Share of BioNTech on Nasdaq on December 15, 2022, the settlement date, converted from USD to Euro using the exchange rate published by the German Central Bank ( Deutsche Bundesbank) Inputs Used in Measurement of the Fair Values at Grant Dates LTI-plus program LTI 2020 program LTI 2021 program LTI 2022 program Weighted average fair value 87.60 92.21 203.22 165.03 Waiting period (in years) 2.0 4.0 4.0 4.0 BioNTech 2020 Restricted Stock Unit Plan for North America Employees (Cash-Settled) Description of Share-Based Payments In December 2020, we approved the BioNTech 2020 Restricted Stock Unit Plan for North America Employees, or the North American Plan. Under the North American Plan, RSUs are offered to our employees. These RSUs vest over four years, with 25 % vesting one year after the service commencement date and the remainder vesting in equal quarterly installments thereafter. The first awards under the North American Plan were granted in February 2021. The service date for these awards is the date as of which the employee became employed by BioNTech US. During the years ended December 31, 2022, and 2021, further awards were granted under the North American Plan, which included awards granted to new hire employees and ongoing recurring awards to existing employees on the approximate anniversary of each employee’s start date of employment with BioNTech US. As these RSUs are intended to be cash-settled upon vesting, the awards were defined as a cash-settled share-based payment arrangement. During the years ended December 31, 2022, 2021, and 2020, the exercise of RSUs resulted in a cash outflow of € and nil , respectively As of December 31, 2022, the liability related to these awards amount ed 16.2 Management Board Grant – Short-Term Incentive (Cash-Settled) The service agreements with our Management Board provide for a short-term incentive compensation which is an annual performance-related bonus for the years of their respective service periods. 50% of those yearly awards are paid out one year after the achievement of the performance targets for the respective bonus year has been determined subject to an adjustment relative to the performance of the price of the American Depositary Shares representing our ordinary shares during that year (second installment). The second installments represent cash-settled share-based payment arrangements. The fair values of the liabilities are recognized over the awards’ vesting periods beginning when entering or renewing service agreements, i.e., being the service commencement date, until each separate determination date and are remeasured until settlement date. As of December 31, 2022, the liability related to these awards amounted 16.3 Management Board Grant Long-Term Incentive (Partly Equity-Settled, Partly Cash-Settled) Description of Share-Based Payments The service agreements with our Management Board provide for long-term incentive compensation (Management Board Grant - LTI) through an annual grant of options to acquire BioNTech shares during their respective service periods. The options granted each year will be subject to the terms and conditions of the respective authorizations of the Annual General Meeting creating our Employee Stock Ownership Plan (ESOP) and the applicable option agreement thereunder. The options will vest annually in equal installments over four years commencing on the first anniversary of the allocation date and will be exercisable four years after the allocation date. The vested options can only be exercised if each of the following performance criteria has been achieved: (i) at the time of exercise, the current price is equal to or greater than the threshold amount (that is, the exercise price, provided that such amount increases by seven percentage points on each anniversary of the allocation date); (ii) at the time of exercise, the current price is at least equal to the target price (that is, (a) for the twelve-month period starting on the fourth anniversary of the allocation date, $8.5 billion divided by the total number of the ordinary shares outstanding immediately following the initial public offering (other than ordinary shares owned by BioNTech), and (b) for each twelve-month period starting on the fifth or subsequent anniversary of the allocation date, 107% of the target share price applicable for the prior twelve-month period); and (iii) the closing price for the fifth trading day prior to the start of the relevant exercise window is higher than the exercise price by at least the same percentage by which the Nasdaq Biotechnology Index or a comparable successor index as of such time is higher than such index was as of the last trading day before the allocation date. Following the expiry of the waiting period, option rights may be exercised during the exercise windows as set out in the ESOP agreement. The option rights can be exercised up to after the allocation date. If they have not been exercised by that date, they will be forfeited without compensation. The right to receive options generally represents an equity-settled share-based payment arrangement. The allocation of the number of issued options in 2020 occurred in February 2020. In May 2021 and May 2022, phantom options equivalent to the number of options the Management Board members would have been entitled to receive for 2021 and 2022 were granted under the Management Board Grant which led to a modification from equity-settled to cash-settled share-based payment arrangement and a reclassification of €1.1 million and €3.3 million between equity and non-current Measurement of Fair Values A Monte-Carlo simulation model has been used to measure the fair values at the (estimated) allocation dates of the Management Board Grant. This model incorporates the impact of the performance criteria regarding share price and index development described above. The parameters used for measuring the fair values as of the respective (estimated) allocation dates were as follows: Allocation date February 2020 Allocation date May 12, 2021 (1) Allocation date May 17, 2021 (1) Allocation date May 2022 (1) Weighted average fair value € 10.83 € 54.51 € 50.69 € 65.99 Weighted average share price € 28.20 € 174.51 € 185.92 € 153.16 Exercise price (2) € 28.32 € 173.66 € 175.16 € 142.60 Expected volatility (%) 36.6 % 46.5 % 46.5 % 44.4 % Expected life (years) 4.8 4.6 4.6 5.8 Risk-free interest rate (%) 1.6 % 3.8 % 3.8 % 3.9 % (1) Classified as cash-settled share-based payment arrangement; all other share-based payment arrangements are classified as equity-settled. (2) The share options allocated as of February 2020 and the phantom share options allocated as of May 2021 and 2022 are subject to an effective exercise price cap. Estimated allocation date 2023 Estimated allocation date 2024 Estimated allocation date 2025 Estimated allocation date 2026 Weighted average fair value (1) € 63.84 € 57.06 € 54.80 € 49.70 Weighted average share price (1) € 140.84 € 140.84 € 140.84 € 140.84 Exercise price (1) € 142.95 € 148.51 € 155.51 € 161.62 Expected volatility (%) 43.1 % 38.3 % 38.2 % 38.5 % Expected life (years) (1) 5.8 5.8 5.8 5.8 Risk-free interest rate (%) 3.9 % 3.9 % 3.9 % 3.9 % (1) Valuation parameter for estimated allocation dates derived from the Monte-Carlo simulation model . For the awards allocated as of February 2020, the exercise price for each option is $30.78 (€28.32), calculated using the foreign exchange rate published by the German Central Bank ( Deutsche Bundesbank , Deutsche Bundesbank , s Reconciliation of Outstanding Share-Options The (phantom) share options allocated and expected to be allocated to our Management Board as of December 31, 2022, are presented in the table below. Allocation date February 2020 Allocation date May 12, 2021 (1) Allocation date May 17, 2021 (1) Allocation date May 2022 (1) (Phantom) share options outstanding (expected to be allocated) 248,096 45,279 6,463 86,118 thereof allocated and vested but subject to performance and waiting requirements 124,048 11,320 1,616 — thereof allocated and un-vested 124,048 33,959 4,847 86,118 Weighted 28.32 173.66 175.16 142.60 (1) Classified as cash-settled share-based payment arrangement; all other share-based payment arrangements are classified as equity-settled. Estimated allocation date 2023 (1) Estimated allocation date 2024 (1) Estimated allocation date 2025 (1) Estimated allocation date 2026 (1) (Phantom) share options outstanding (expected to be allocated) 97,436 93,785 63,251 48,705 Weighted 142.95 148.51 155.51 161.62 (1) Valuation parameter derived from the Monte-Carlo simulation model. For the awards with estimated allocation dates , As of December 31, 2022, the share options allocated and expected to be allocated under our equity-settled share-based payment arrangements had a remaining weighted average expected li As of December 31, 2022, the liability related to the phantom option awards amount ed 16.4 Chief Executive Officer Grant (Equity-Settled) Description of Share-Based Payments In September 2019, we granted Prof. Ugur Sahin, M.D. , , which is subject to the effective exercise price cap and the maximum cap mechanism. Under the exercise price cap the exercise price shall be adjusted to ensure that the current price of an ADS as of the exercise date does not exceed 800% of the exercise price. Under the maximum cap mechanism the maximum economic benefit receivable in respect of any exercised option, is capped at $ t p , after the allocation date. If they have not been exercised by that date, they will be forfeited without compensation. Measurement of Fair Values A Monte-Carlo simulation model has been used to measure the fair value at the grant date of the Chief Executive Officer Grant. This model incorporates the impact of the performance criteria regarding share price and index development described above in the calculation of the award’s fair value at grant the date. The inputs used in the measurement of the fair value at grant the date of the Chief Executive Officer Grant were as follows: Grant date October 9, 2019 Weighted average fair value € 5.63 Weighted average share price € 13.60 Exercise price € 13.60 Expected volatility (%) 41.4 % Expected life (years) 5.4 Risk-free interest rate (%) 1.5 % Expected volatility was based on an evaluation of the historical volatilities of comparable companies over the historical period commensurate with the expected term. The expected term was based on general option holder behavior for employee options. Reconciliation of Outstanding Share-Options During the years ended December 31, 2022, and 2021, no further options were granted or forfeited. As of December 31, 2022 As of December 31, 2022, the share options outstanding had a remaining weighted 16.5 Employee Stock Ownership Plan (Partly Equity-Settled, Partly Cash-Settled) Description of Share-Based Payments Based on an authorization of the general meeting on August 18, 2017, we established a share option program under which we granted selected employees options to receive our shares. The program is designed as an Employee Stock Ownership Plan, or ESOP. We offered the participants a certain number of rights by explicit acceptance by the participants. The exercise of the option rights in accordance with the agreement gives the participants the right to obtain shares against payment of the exercise price. With respect to the Management Board members, other than Ryan Richardson, who was not a Management Board member at the time the options were granted, the options are subject to the effective exercise price cap as well as the maximum cap mechanism. Under the exercise price cap the exercise price shall be adjusted to ensure that the current price of an ADS as of the exercise date does not exceed 800% of the exercise price. Under the maximum cap mechanism, the maximum economic benefit receivable in respect of any exercised option, is capped at $240. As a result, the effective exercise price will not increase above a Euro amount equivalent to $ . The option rights (other than Prof. Özlem Türeci’s, M.D., and Ryan Richardson’s options) generally fully vest after four years and can only be exercised if: (i) the waiting period of four years has elapsed; and (ii) at the time of exercise, the average closing price of the shares of the Company or the average closing price of the right or certificate to be converted into an amount per share on the previous ten trading days preceding the exercise of the option right exceeds the strike price by a minimum of %, with this percentage increasing by eight percentage points as of the fifth anniversary of the respective issue date and as of each subsequent anniversary date. Following the expiry of the waiting period, option rights may be exercised within a period of four weeks from the date of the Annual General Meeting or the publication of the annual financial statements, the semi-annual report or our most recent quarterly report or interim report (exercise windows). The option rights can be exercised up to eight years after the allocation date. If they have not been exercised by that date, they will be forfeited without compensation. By way of a shareholders’ resolution of the general meeting on August 19, 2019, the authorization to issue such option rights was amended such that, in order for the options to be exercisable, the average closing price of the Company’s shares or the average closing price of the right or certificate to be converted into an amount per share on the ten trading days immediately preceding the exercise must exceed the strike price by a minimum increasing by seven percentage points as of the fifth anniversary of the issue date and as of each subsequent anniversary date. Also, in addition to the aforementioned requirements, the exercise is only possible if the share price (calculated by reference to the price of the ordinary share underlying the ADS) has performed similar to or better than the Nasdaq Biotechnology Index. The changes made do not affect option rights already issued. Measurement of Fair Values The fair value of the ESOP has been measured using a binomial model. Service conditions attached to the arrangement were not taken into account in measuring the fair value. The share options can only be exercised by the grantee if the price of the share is equal or greater to the t a the The inputs used in the measurement of the fair values at th e Grant date November 15, 2018 Grant dates between February 21 and April 3, 2019 Grant dates between April 29 and May 31, 2019 Grant date December 1, 2019 Weighted average fair value € 7.41 € 6.93 € 7.04 € 9.49 Weighted average share price € 14.40 € 15.72 € 16.03 € 19.84 Exercise price (1) € 10.14 € 15.03 € 15.39 € 15.82 Expected volatility (%) 46.0 % 46.0 % 46.0 % 46.0 % Expected life (years) 5.8 6.0 6.0 5.5 Risk-free interest rate (%) 0.1 % 0.1 % 0.1 % 0.1 % (1) With respect to the Management Board members, other than Ryan Richardson who was not a Management Board member at the time the options were granted, the options are subject to the effective exercise price cap as well as the maximum cap mechanism. Expected volatility has been based on an evaluation of the historical and the implied volatilities of comparable companies over the historical period commensurate with the expected term. The expected term has been based on general option holder behavior for employee options. Reconciliation of Outstanding Share-Options (Equity-Settled) Set out below is an overview of changes to share options outstanding and number of ordinary shares underlying these options that occurred during the periods indicated: Share options outstanding Number of ordinary shares underlying options Weighted average exercise price (€) (1) As of January 1, 2021 645,892 11,626,056 10.23 Forfeited (3,885 ) (69,932 ) 10.14 As of December 31, 2021 642,007 11,556,124 10.23 As of January 1, 2022 642,007 11,556,124 10.23 Modified (2) (1,040 ) (18,720 ) 10.14 Exercised (3) (583,383 ) (10,500,890 ) 10.14 As of December 31, 2022 57,584 1,036,514 11.10 thereof vested 48,331 869,960 10.14 thereof un-vested 9,253 166,554 15.29 (1) With respect to the Management Board members, other than Ryan Richardson who was not a Management Board member at the time the options were granted, the options are subject to the effective exercise price cap as well as the maximum cap mechanism. (2) Rights have been modified to cash-settled rights, all other terms remained unchanged . (3) The average closing price of an Deutsche Bundesbank) The Supervisory Board determined in September 2022 that the ESOP settlement in November and December 2022 would be made by delivery of shares (in the form of ADSs) equal to the net value of the exercised option rights after deduction of (i) the exercise price and (ii) the applicable wage taxes (including solidarity surcharge thereon and church tax, if applicable) and social security contributions resulting from such exercise. The respective number of ADS s settlement mechanism As of December 31, 2022, the share options outstanding under our equity-settled share-based payment arrangements had a remaining weighted average expected life of Development of Share-Options (Cash-Settled) During the year ended December 31, 2022, 343,854 phantom options were granted under the ESOP which each gives the participants the right to receive a cash-payment equal to the difference between an exercise closing price (average closing price of an American Depositary Share of BioNTech on Nasdaq over the last ten trading days preceding the exercise date) and the exercise price. Generally, the options’ exercise prices are €10.14. Contemporaneous phantom The average closing prices (10-day averages) of an American Depositary Share of BioNTech on Nasdaq weighted over the various settlement dates converted from USD to Euro using the exchange rate published by the German Central Bank (Deutsche Bundesbank) , , The liability is based on the fair value of the respective rights. The fair value is measured using a binomial model consistent with the grant date fair value measurement of the equity-based option rights described above which is updated on every reporting date.

Provisions and Contingencies

Provisions and Contingencies	12 Months Ended
	Dec. 31, 2022
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Provisions and Contingencies	17 Provisions and Contingencies Provisions (in millions) December 31, December 31, Obligations from onerous CMO contracts € 235.5 € — Legal proceedings 0.1 177.9 Other 140.2 117.2 Total € 375.8 € 295.1 Total current 367.2 110.2 Total non-current 8.6 184.9 A s of December 31, 2022, our current provisions included € million (nil as of December 31, 2021) of obligations for production capacities derived from contracts with Contract Manufacturing Organizations, or CMOs, that became redundant as a direct result of the introduction of a new COVID-19 vaccine formulation, the switch from the BNT162b2 vaccine to an Omicron-adapted bivalent vaccine and due to increased internal manufacturing capacities during the year ended December 31, 2022. The related expenses were recognized in cost of sales in our consolidated statements of profit or loss. The change of € million compared to the previous period related to additions. Provisions for legal proceedings mainly related to purported obligations arising out of certain contractual disputes unrelated to the below mentioned patent proceedings (€ 177.9 359.1 As of December 31, 2022, our current provisions included € million in other obligations mainly comprising inventor remunerations as well as customs and duties ( € million as of December 31, 2021, mainly comprising inventor remunerations as well as customs and duties). The change o f € million compared to the previous period related mainly to additions. Contingencies Our contingencies include, but are not limited to, intellectual property disputes and product liability and other product-related litigation. From time to time, in the normal course and conduct of our business, we may be involved in discussions with third parties about considering, for example, the use and/or remuneration for use of such third party’s intellectual property. As of December 31, 2022, none of such intellectual property-related considerations that we have been notified of and for which potential claims could be brought against us or our subsidiaries in the future, fulfill the criteria for recording a provision. We are subject to an increasing number of product liability claims. Such claims often involve highly complex issues related to medical causation, correctness and completeness of product information (Summary of Product Characteristics/package leaflet) as well as label warnings and reliance thereon, scientific evidence and findings, actual and provable injury, and other matters. These complexities vary from matter to matter. As of December 31, 2022, none of these claims fulfill the criteria for recording a provision. Substantially all of our contingencies are subject to significant uncertainties and, therefore, determining the likelihood of a loss and/or the measurement of any loss can be complex. Consequently, we are unable to estimate the range of reasonably possible loss. Our assessments, which result from a complex series of judgments about future events and uncertainties, are based on estimates and assumptions that have been deemed reasonable by management, but that may prove to be incomplete or inaccurate, and unanticipated events and circumstances may occur that might cause us to change those estimates and assumptions. We currently do not believe that any of these matters will have a material adverse effect on our financial position, and will continue to monitor the status of these and other claims that may arise. However, we could incur judgments, enter into settlements or revise our expectations regarding the outcome of matters, which could have a material adverse effect on our results of operations and/or our cash flows in the period in which the amounts are accrued or paid. We will continue to evaluate whether, if circumstances were to change in the future, the recording of a provision may be needed and whether potential indemnification entitlements exist against any such claim. Certain pending matters to which we are a party are discussed below. Alnylam Proceedings In March 2022, Alnylam Pharmaceuticals, Inc., or Alnylam, filed a lawsuit against Pfizer and Pharmacia & Upjohn Co. LLC in the U.S. District Court for the District of Delaware alleging that an existing patent owned by Alnylam, U.S. Patent No. 11,246,933, or the ‘933 Patent, is infringed by the cationic lipid used in Comirnaty We believe we have strong defenses against the allegations claimed relative to each of the patents and intend to vigorously defend ourselves in the proceedings mentioned above. However, our analysis of Alnylam’s claims is ongoing and complex, and we believe the outcome of the suit remains substantially uncertain. Taking into account discussions with our external lawyers, we do not consider the probability of an outflow of resources to be sufficient to recognize a provision at the balance sheet date. In our opinion, these matters constitute contingent liabilities as of the balance sheet date. However, it is currently impractical for us to estimate with sufficient reliability the respective contingent liabilities. CureVac Proceedings In July 2022, CureVac AG, or CureVac, filed a lawsuit against us and our wholly owned subsidiaries, BioNTech Manufacturing GmbH and BioNTech Manufacturing Marburg GmbH, in the Düsseldorf Regional Court, alleging Comirnaty non-infringement Comirnaty non-infringement We believe we have strong defenses against the allegations claimed relative to each of the patents and utility models and intend to vigorously defend ourselves in the proceedings mentioned above. However, our analysis of CureVac’s claims is ongoing and complex, and we believe the outcome of the suit remains substantially uncertain. Taking into account discussions with our external lawyers, we do not consider the probability of an outflow of resources to be sufficient to recognize a provision at the balance sheet date. In our opinion, these matters constitute contingent liabilities as of the balance sheet date. However, it is currently impractical for us to estimate with sufficient reliability the respective contingent liabilities. Moderna Proceedings In August 2022, ModernaTX, Inc., or Moderna, filed three patent infringement lawsuits against us and Pfizer related to Comirnaty Comirnaty asserting infringement of the EP’949 Patent and EP’565 Patent against us and our wholly owned subsidiaries, BioNTech Manufacturing GmbH, BioNTech Europe GmbH and BioNTech Manufacturing Marburg GmbH, Pfizer Limited, Pfizer Manufacturing Belgium NV and Pfizer Inc. in the Business and Property Courts of England and Wales. Additionally, Moderna filed a lawsuit in the United States District Court for the District of Massachusetts against us and our wholly owned subsidiaries BioNTech Manufacturing GmbH and BioNTech US Inc. and Pfizer Inc. alleging infringement of U.S. Patent Nos. 10,898,574 10,702,600 10,933,127 Comirnaty We believe we have strong defenses against the allegations claimed relative to each of the patents and intend to vigorously defend ourselves in the proceedings mentioned above. However, our analysis of Moderna’s claims is ongoing and complex, and we believe the outcome of the suit remains substantially uncertain. Taking into account discussions with our external lawyers, we do not consider the probability of an outflow of resources to be sufficient to recognize a provision at the balance sheet date. In our opinion, these matters constitute contingent liabilities as of the balance sheet date. However, it is currently impractical for us to estimate with sufficient reliability the respective contingent liabilities.

Other non-financial Liabilities

Other non-financial Liabilities	12 Months Ended
	Dec. 31, 2022
Other Liabilities [Abstract]
Other non-financial Liabilities	18 Other Non-Financial (in millions) December 31, 2022 December 31, 2021 Liabilities from wage taxes and social securities expenses € 761.8 € 3.8 Liabilities to employees 50.6 30.2 Liabilities from share-based payment arrangements 36.2 20.6 Other 29.2 4.3 Total € 877.8 € 58.9 Total current 860.8 46.1 Total non-current 17.0 12.8 Liabilities from wage taxes and social security expenses mainly include obligations that became due upon settlement of our share-based payment arrangements for the respective employees and members of the Management Board as further described in Note 16.

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Leases	19 Leases 19.1 Amounts Recognized in the Consolidated Statements of Financial Position Right-of-Use The following amounts are presented as right-of-use (in millions) December 31, December 31, Buildings € 206.5 € 175.0 Production facilities 3.0 19.4 Other operating equipment 2.4 3.5 Total € 211.9 € 197.9 Additions to the right-of-use Lease Liability The following amounts are included in loans and borrowings as of the dates indicated: (in millions) December 31, December 31, Current € 36.0 € 27.9 Non-current 174.1 153.7 Total € 210.1 € 181.6 19.2 Amounts Recognized in the Consolidated Statements of Profit or Loss Depreciation Charge of Right-of-Use Years ended December 31, (in millions) 2022 2021 2020 Buildings € 35.2 € 14.7 € 4.7 Production facilities 23.1 14.0 1.6 Other operating equipment 0.5 0.3 — Total depreciation charge €58.8 €29.0 €6.3 Interest on lease liabilities 5.1 2.9 2.0 Expense related to short-term leases and leases of low-value 27.1 9.5 1.2 Total amounts recognized in profit or loss €91.0 €41.4 €9.5 19.3 Amounts Recognized in the Consolidated Statements of Cash Flows During the year ended December 31, 2022, the total cash outflow for leases amounted to €46.2 million (during the year ended December 31, 2021: €17.0 million; during the year ended December 31, 2020: €14.7 million). 19.4 Extension Options The Group has several lease contracts that include extension options. These options are negotiated by management to provide flexibility in managing the leased-asset portfolio and align with the Group’s business needs. Management exercises judgement in determining whether these extension options are reasonably certain to be exercised. The undiscounted potential future lease payments, which relate to periods after the exercise date of renewal options and are not included in lease liabilities, amount to up to €163.1 million as of December 31, 2022 ,

Related Party Disclosures

Related Party Disclosures	12 Months Ended
	Dec. 31, 2022
Related Party [Abstract]
Related Party Disclosures	20 Related Party Disclosures 20.1 Parent and Ultimate Controlling Party ATHOS KG, Holzkirchen, Germany is the sole shareholder of AT Impf GmbH, Munich, Germany and beneficial owner of our ordinary shares. ATHOS KG via AT Impf GmbH has de facto control over BioNTech based on its substantial shareholding, which practically enabled it to exercise the majority of voting rights to pass resolutions at our Annual General Meeting, or AGM. Entities controlled by ATHOS KG mainly provide rental and property management activities and sell property, plant and equipment to us. 20.2 Transactions with Key Management Personnel In June 2022, at the Annual General Meeting, our shareholders voted to reappoint Helmut Jeggle as a member of the Supervisory Board and appointed two additional Supervisory Board members, Prof. Dr. Anja Morawietz and Prof. Dr. Rudolf Staudigl. In a meeting following the AGM, the Supervisory Board re-elected Key Management Personnel Compensation Our key management personnel has been defined as the members of the Management Board and the Supervisory Board. Key management personnel compensation is comprised of the following: Years ended December 31, (in millions) 2022 2021 2020 Management Board € 15.0 € 20.4 € 23.7 Fixed compensation 2.9 2.2 1.9 Short-term incentive – first installment 0.6 0.6 0.5 Short-term incentive – second installment (1) 0.7 1.2 0.6 Other performance-related variable compensation (2) 0.1 — — Share-based payments (incl. long-term incentive) (3) 10.7 16.4 20.7 Supervisory Board 0.5 0.4 0.4 Total compensation paid to key management personnel € 15.5 € 20.8 € 24.1 (1) The fair value of the second installment of the short-term incentive compensation which has been classified as cash-settled share-based payment arrangement was determined pursuant to the regulations of IFRS 2 “Share-based Payments.” This table shows the pro-rata (2) Includes a one-time (3) The fair value of the share-based payments was determined pursuant to the regulations of IFRS 2 “Share-based Payments.” This table shows the pro-rata , one-time 800,00 , June 30, all-equity - - During the year ended December 31, 2022, 5,152,410 option rights granted to our Management Board under the ESOP 2018 program vested and became exercisable (option rights allocated to Ryan Richardson and Özlem Türeci had already vested in 2019 but continued to be subject to performance and waiting requirements; Jens Holstein did not participate in the ESOP 2018 program as he had not joined our company at the time it was allocated). Of such vested option rights, 4,921,630 options were exercised during the year ended December 31, 2022 by paying the option exercise price of € 19.78 weighted over the Management Board members (for all Management Board members, apart from Ryan Richardson who was not a Management Board member at the time the option rights were allocated, exercise prices 230,780 option rights which can only be exercised during the exercise windows as defined by our ESOP and if certain performance conditions are fulfilled as of the date the relevant option rights are exercised. The average closing price of an American Depositary Share of BioNTech on Nasdaq weighted over the Management Board’s settlement dates converted from USD to Euro using the exchange rate published by the German Central Bank (Deutsche Bundesbank) on the same days was € 160.65. Key Management Personnel Transactions A number of key management personnel, or their related parties, hold positions in other companies that result in them having control or significant influence over these companies. A number of these companies have entered into transactions with us during the year . We purchased various goods and services from Translationale Onkologie an der Universitätsmedizin der Johannes Gutenberg-Universität Mainz gemeinnützige GmbH, or TRON. The aggregate value of transactions related to key management personnel w as Years ended December 31, (in millions) 2022 2021 2020 Purchases of various goods and services from TRON (1) € — € — € 10.1 Total € — € — € 10.1 (1) We purchased various goods and services from TRON, an institute where Prof. Ugur Sahin, M.D., served as Managing Director. TRON is no longer considered to be a related party for the years ended December 31, 2022, and 2021, as the criteria for such classification are no longer fulfilled. 20.3 Related Party Transactions The total amount of transactions with ATHOS KG or entities controlled by it was as follows for the periods indicated: Years ended December 31, (in millions) 2022 2021 2020 Purchases of various goods and services from entities controlled by ATHOS KG € 0.3 € 0.9 € 2.3 Purchases of property and other assets from entities controlled by ATHOS KG 62.5 — 2.3 Total € 62.8 € 0.9 € 4.6 On December 22, 2022, we entered into a purchase agreement with Santo Service GmbH, pursuant to which we acquired the real estate property An der Goldgrube 12 and the existing laboratory and office building including any movable assets for a total consideration of € million. The purchase price was paid during the year ended December 31, 2022. Santo Service GmbH is wholly owned by AT Impf GmbH, that is controlled by ATHOS KG. The outstanding balances of transactions with ATHOS KG or entities controlled by them were as follows as of (in millions) December 31, December 31, ATHOS KG € — € 0.3 Total € — € 0.3 None of the balances are secured and no bad debt expense has been recognized in respect of amounts owed by related parties.

Events After the Reporting Peri

Events After the Reporting Period	12 Months Ended
	Dec. 31, 2022
Events After Reporting Period [Abstract]
Events After the Reporting Period	21 Events After the Reporting Period Acquisition of InstaDeep Ltd. On January 10, 2023, we and InstaDeep Ltd., or InstaDeep, a leading global technology company in the field of artificial intelligence (“AI”) and machine learning (“ML”), announced that we have entered a share purchase agreement, or SPA, under which we will acquire 100% of the remaining shares in InstaDeep, excluding the shares already owned by us (see Note 12.2). InstaDeep will operate as our UK-based and Financial Services sectors. Additionally, the acquisition is planned to enable the creation of a fully integrated, enterprise-wide capability that leverages AI and machine learning technologies across our therapeutic platforms and operations. The completion of the acquisition is conditional on the satisfaction of several customary closing conditions and regulatory approvals as defined in the SPA. The acquisition of InstaDeep is expected to close in the first half of 2023 and will be accounted for as a business combination using the acquisition method of accounting. The transaction includes a total upfront consideration of approximately £362 million (€413.4 million) in cash and our shares to acquire 100% of the remaining InstaDeep shares. Therefore, the final upfront consideration at the , B Deutsche Bundesbank 0 3 Strategic collaboration with OncoC4, Inc. On March 20, 2023, we and OncoC4, Inc., or OncoC4, a clinical-stage biopharmaceutical company dedicated to the discovery and development of novel biologicals for cancer treatment, announced a strategic collaboration to co-develop and commercialize novel checkpoint antibody for the treatment of cancer. Under the terms of the agreement, we receive an exclusive worldwide license for development and commercialization of OncoC4’s anti-CTLA-4 monoclonal antibody candidate, ONC-392. OncoC4 will receive a $200 million (€186.6 million, the amount in U.S. dollar is translated into Euro using the foreign exchange rate as published by the German Central Bank (Deutsche Bundesbank) as of March 20, 2023) upfront payment and is eligible to receive development, regulatory and commercial milestone payments as well as tiered royalties. Together with OncoC4 we will jointly develop ONC-392 as monotherapy and in combination therapy with anti-PD1 in various solid tumor indications and will equally share development costs for such studies. We additionally plan to combine ONC-392 with our proprietary oncology product candidates. The transaction is expected to be closed in the first half of 2023, subject to customary closing conditions and regulatory clearances. Second Tranche Share Repurchase Program Between January 1, and up until March 17, 2023, the date when the trading plan for the second tranche of our share repurchase program expired, the following repurchases under the program have occurred: Second Tranche ($0.5 billion) Period Number of ADSs purchased Average price paid per ADS Total number of ADSs purchased Approximate value of ADSs that may yet be purchased (in millions) December 2022 (1) — $ — (€— ) — $ 500.0 (€500.0 ) January 2023 618,355 $ 142.26 (€131.12 ) 618,355 $ 412.0 (€418.9 ) February 2023 857,620 $ 138.05 (€129.06 ) 1,475,975 $ 293.6 (€308.2 ) March 2023 (2) 745,196 $ 128.49 (€121.08 ) 2,221,171 $ 197.9 (€218.0 ) Total 2,221,171 (1) Beginning December 7, 2022. (2) Ending March 17, 2023.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
List Of Accounting Policies [Abstract]
Basis of Preparation	2.1 Basis of Preparation General The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Financial Reporting Board (IASB). We prepare and publish our consolidated financial statements in Euros and round numbers to thousands or millions of Euros, respectively. Accordingly, numerical figures shown as totals in some tables may not be exact arithmetic aggregations of the figures that preceded them and figures presented in the explanatory notes may not add up to the rounded arithmetic aggregations. Rounding applied may differ from rounding published in different units in the previous years.
Segment Information	Segment Information Decisions with respect to business operations and resource allocations are made by our Management Board, as the chief operating decision maker (CODM) based on BioNTech as a whole. Accordingly, we operate and make decisions as a single operating segment, which is also our reporting segment.
Basis of Consolidation	2.2 Basis of Consolidation The consolidated financial statements comprise the financial statements of BioNTech SE and its controlled investees (subsidiaries). The Group controls an investee if, and only if, the Group has • power over the investee ( i.e. • exposure, or rights, to variable returns from its involvement with the investee; and • the ability to use its power over the investee to affect its returns. Generally, there is a presumption that a majority of voting rights results in control. Whether an investee is controlled is re-assessed The profit / (loss) and each component of other comprehensive income / (loss) for the period are attributed to the equity holders of the parent of the Group and to the non-controlling non-controlling A change in the ownership interest of a subsidiary, without a loss of control, is accounted for as an equity transaction. If control over a subsidiary is lost, the related assets (including goodwill), liabilities, non-controlling
Business Combinations and Goodwill	2.3.1 Business Combinations and Goodwill Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at acquisition date fair value, and the amount of any non-controlling Goodwill is initially measured at cost as the excess of the aggregate of the consideration transferred and the amount recognized for non-controlling Costs related to executing business combinations are recognized when they are incurred and are classified as general and administrative expenses. After initial recognition, goodwill is tested at least annually or when there is an indication for impairment. See Note 2.3.14. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units. Where goodwill has been allocated to a cash-generating unit (CGU) and part of the operation within that unit is disposed of, the goodwill associated with the disposed operation is included in the carrying amount of the operation when determining the gain or loss on disposal. Goodwill disposed in these circumstances is measured based on the relative values of the disposed operation and the portion of the cash-generating unit retained.
Current versus Non-Current Classifications	2.3.2 Current versus Non-Current Assets and liabilities in the consolidated statements of financial position are presented based on current or non-current An asset is current when it is either: (i) expected to be realized or intended to be sold or consumed in the normal operating cycle, (ii) held primarily for the purpose of trading, (iii) expected to be realized within twelve months after the reporting period or (iv) cash or cash equivalents, unless it is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. All other assets are classified as non-current. A liability is current when it is either: (i) expected to be settled in the normal operating cycle, (ii) held primarily for the purpose of trading, (iii) due to be settled within twelve months after the reporting period, or (iv) there is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period. The terms of the liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification. The Group classifies all other liabilities as non-current. Deferred tax assets and liabilities are classified as non-current
Fair Value Measurement	2.3.3 Fair Value Measurement Fair value is a market-based measurement. For some assets and liabilities, observable market transactions or market information is available. For other assets and liabilities, observable market transactions or market information might not be available. When a price for an identical asset or liability is not observable, another valuation technique is used. To increase consistency and comparability in fair value measurements, there are three levels of the fair value hierarchy: • Level 1 contains the use of quoted prices in active markets for identical assets or liabilities. • Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability either directly or indirectly. • Level 3 inputs are unobservable. Within this hierarchy, estimated values are made by management based on reasonable assumptions, including other fair value methods. For assets and liabilities that are recognized in the financial statements at fair value on a recurring basis, we determine whether transfers have occurred between levels in the fair value hierarchy by re-assessing For the purpose of fair value disclosures, classes of assets and liabilities have been determined on the basis of the nature, characteristics and risks of the asset or liability and the level of the fair value hierarchy, as explained above.
Revenue from Contracts with Customers	2.3.4 Revenue from Contracts with Customers Revenue Identification of the Contract We generate revenues from collaboration and license agreements, which contain multiple elements, including licenses to use, research, develop, manufacture and commercialize candidates and products, research and development services as well as obligations to develop and manufacture preclinical and clinical material and products. We determined that those collaboration and license agreements qualify as contracts with customers. A contract is an agreement between two or more parties that establishes enforceable rights and obligations. Identification of Performance Obligations Our customer contracts often include bundles of licenses, goods and services. If the granting of a license is bundled together with delivering of goods and or the rendering of services, it is assessed whether these agreements are comprised of more than one performance obligation. A performance obligation is only accounted for as the grant of a license if the grant of a license is the sole or the predominant promise of the performance obligation. Determining Transaction Prices We apply judgement when determining the consideration that is expected to be received. If the consideration in an agreement includes a variable amount, we estimate the amount of consideration to which we will be entitled in exchange for transferring the goods to the customer. At contract inception, the variable consideration is estimated based on the most likely amount of consideration expected from the transaction and constrained until it is highly probable that a significant revenues reversal in the amount of cumulative revenues recognized will not occur when the associated uncertainty with respect to the variable consideration is subsequently resolved. The estimated revenues are updated at each reporting date to reflect the current facts and circumstances. Allocation of Transaction Prices If a contract with a customer contains more than one performance obligation, the transaction price is allocated to each performance obligation based on relative standalone selling prices. We have established the following hierarchy to determine the standalone selling prices. • Where standalone selling prices for offered licenses, goods or services are observable and reasonably consistent across customers, our standalone selling price estimates are derived from our respective pricing history. However due to the limited number of customers and the limited company history this approach can rarely be used. • Where sales prices for an offering are not directly observable or highly variable across customers, we follow a cost-plus-margin approach. • For offerings that have highly variable pricing and lack substantial direct costs to estimate based on a cost-plus-margin approach, we allocate the transaction price by applying a residual approach. Judgment is required when estimating standalone selling prices. Recognition of Revenues For each separate performance obligation, it is evaluated whether control is transferred either at a point in time or over time. For performance obligations that are satisfied over time, revenues are recognized based on a measure of progress, which depicts the performance in transferring control to the customer. Under the terms of our licensing arrangements, we provide the licensee with a research and development license, which represents a right to access our intellectual property as it exists throughout the license period (as our intellectual property is still subject to further research). Therefore, the promise to grant a license is accounted for as a performance obligation satisfied over time as our customers simultaneously receive and consume the benefits from our performance. Earnings based on the collaboration partners’ gross profit, which is shared under the respective collaboration agreements, are recognized based on the sales-based or usage-based royalty exemption; i.e. when, or as, the underlying sales occur, which is when the performance obligation has been satisfied. As described further in Note 3 certain judgment is applied when accounting for the collaboration agreements. Revenue arrangements that involve two or more partners who contribute to the provision of a specific good or service to a customer are assessed in terms of principal-agent considerations in order to determine the appropriate treatment for the transactions between us and the collaborator and the transactions between us and other third parties. The classification of transactions under such arrangements is determined based on the nature and contractual terms of the arrangement along with the nature of the operations of the participants. Any consideration related to activities in which we are considered the principal, which includes being in control of the good or service before such good or service is transferred to the customer, are accounted for as gross revenues. Any consideration related to activities in which we are considered the agent, are accounted for as net revenues. Revenues from the sale of pharmaceutical and medical products ( e.g COVID-19 For certain contracts, the finished product may temporarily be stored at our location under a bill-and-hold bill-and-hold Contract Balances Contract Assets A contract asset is the right to consideration in exchange for goods or services transferred to the customer. If we transfer goods or services to a customer before the customer pays the respective consideration or before payment is due, a contract asset is recognized for the earned consideration that is conditional. Trade Receivables A receivable represents our right to an amount of consideration that is unconditional ( i.e Contract Liabilities A contract liability is the obligation to transfer goods or services to a customer for which we have received consideration (or an amount of consideration is due) from the customer. If a customer pays consideration before we transfer goods or services to the customer, a contract liability is recognized when the payment is made or when the payment is due (whichever is earlier). Contract liabilities are recognized as revenue when we fulfill our performance obligations under the contract. Refund Liabilities A refund liability is a consideration which has been received but which will need to be refunded to the customer in the future as it represents an amount to which we are ultimately not entitled under the contract. A refund liability is measured at the amount of consideration received (or receivable) to which we do not expect to be entitled (i.e., amounts not included in the transaction price). We update our estimates of refund liabilities (and the corresponding change in the transaction price) at the end of each reporting period.
Government Grants	2.3.5 Government Grants Government grants are recognized where there is reasonable assurance that the grant will be received and all attached conditions will be complied with. When the grant relates to an expense item, it is recognized as other income on a systematic basis over the periods that the related costs, for which the grant is intended to compensate, are expensed. When the grant relates to an asset, it is recognized as deferred income within the consolidated statements of financial position. Other income is subsequently recognized in our consolidated statements of profit or loss over the useful life of the underlying asset subject to funding.
Taxes	2.3.6 Taxes Current Income Tax Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date in the countries where the Group operates and generates taxable income. In addition, current income taxes presented for the period include adjustments for uncertain tax payments or tax refunds for periods not yet finally assessed by tax authorities, excluding interest expenses and penalties on the underpayment of taxes. In the event that amounts included in the tax return are considered unlikely to be accepted by the tax authorities (uncertain tax positions), a provision for income taxes is recognized. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. Deferred Tax Deferred tax is provided using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes at the reporting date. Deferred tax liabilities are recognized for all taxable temporary differences, except: • when the deferred tax liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; or • in respect of taxable temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, when the timing of the reversal of the temporary differences can be controlled and it is probable that the temporary differences will not reverse in the foreseeable future. Deferred tax assets are recognized for all deductible temporary differences, the carry forward of unused tax credits and any unused tax losses. Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available against which the deductible temporary differences, the carry forward of unused tax credits and unused tax losses can be utilized, except: • when the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; or • in respect of deductible temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, deferred tax assets are recognized only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilized. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year in which the asset is realized, or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date. Unrecognized deferred tax assets are re-assessed Recognition of Taxes Current and deferred tax items are recognized similarly to the underlying transaction either in profit or loss, other comprehensive income or directly in equity. Current tax assets and current tax liabilities are offset if, and only if, we have a legally enforceable right to set off the recognized amounts and intend either to settle on a net basis, or to realize the asset and settle the liability simultaneously. Deferred tax assets and deferred tax liabilities are only offset when we have a legally enforceable right to set off current tax assets and current tax liabilities and the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same taxation authority on either (i) the same taxable entity or (ii) different taxable entities, which intend either to settle current tax liabilities and assets on a net basis, or to realize the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered. Sales Tax Expenses and assets are recognized net of sales tax, except when the sales tax incurred on a purchase of assets or services is not recoverable from the taxation authority. The net amount of sales tax recoverable from, or payable to, the taxation authority is included as part of receivables or payables in the consolidated statements of financial position. Future tax legislation Based on the Organisation for Economic Co-operation (so-called so-called The date of application of the national domestic law in Germany is scheduled for the fiscal year 2024. Subsequent, when the OECD Model Rules has entered into force in Germany, the Group will be obliged to file top-up so-called top-up so-called top-up
Foreign Currencies	2.3.7 Foreign Currencies Our consolidated financial statements are presented in Euros, which is also our functional currency. For each entity, the Group determines the functional currency, and items included in the consolidated financial statements of such entities are measured using that functional currency. We use the direct method of consolidation and, on disposal of a foreign operation, the gain or loss that is reclassified to the consolidated statements of profit or loss reflects the amount that arises from using this method. Transactions and Balances Transactions in foreign currencies are initially recorded by the Group’s entities at their respective functional currency spot rates at the date the transaction first qualifies for recognition. Monetary assets and liabilities denominated in foreign currencies are translated at the functional currency spot rates of exchange at the reporting date. Non-monetary In determining the spot exchange rate to use on initial recognition of the related asset, expense or income (or part of it) on the derecognition of a non-monetary non-monetary non-monetary non-monetary Foreign Currency Translation Foreign currency translation effects from the translation of operating activities include foreign exchange differences arising on operating items such as trade receivables and trade payables and are either shown as other operating income or expenses on a cumulative basis. Foreign currency translation effects presented within finance income and expenses include foreign exchange differences arising on financing items such as loans and borrowings as well as foreign exchange differences arising on cash and cash equivalents and are either shown as finance income or expenses on a cumulative basis. Foreign Currency Translation on Consolidation Upon consolidation, the assets and liabilities of foreign operations are translated into Euros at the rate of exchange prevailing at the reporting date and the transactions recorded in their consolidated statements of profit or loss are translated at exchange rates prevailing at the dates of the transactions. The exchange differences arising on translation for consolidation are recognized in other comprehensive income. On disposal of a foreign operation, the component of other comprehensive income relating to that particular foreign operation is reclassified to profit or loss. Any goodwill arising on the acquisition of a foreign operation and any fair value adjustments to the carrying amounts of assets and liabilities arising upon the acquisition are treated as assets and liabilities of the foreign operation and translated at the spot rate of exchange at the reporting date.
Cash Dividend	2.3.8 Cash Dividend We recognize a liability to pay a dividend when the distribution is authorized. As per the corporate laws of Germany, a distribution is authorized when it is approved by the general shareholder meeting. A corresponding amount is recognized directly in equity.
Property, Plant and Equipment	2.3.9 Property, Plant and Equipment Construction in progress is stated at cost. Property, plant and equipment are stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. Such cost includes the cost of replacing part of the property, plant and equipment if the recognition criteria are met. All other repair and maintenance costs are expensed as incurred. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets, as follows: Property, plant and equipment Useful life Buildings 10-33 Equipment, tools and installations 5 18 Operating and business equipment h An item of property, plant and equipment initially recognized is derecognized upon disposal ( i.e The residual values, useful lives and methods of depreciation of property, plant and equipment are reviewed at each financial year-end
Leases	2.3.10 Leases At the inception of a contract, we assess whether the contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, we assess whether: • the contract involves the use of an identified asset—this may be specified explicitly or implicitly and should be physically distinct or represent substantially all of the capacity of a physically distinct asset. If the supplier has a substantive substitution right, then the asset is not identified; • we have the right to obtain substantially all of the economic benefits from the use of the asset throughout the period of use; and • we have the right to direct the use of the asset. We possess this right when we hold the decision-making rights that are most relevant to changing how and for what purpose the asset is used. In rare cases where the decision about how and for what purpose the asset is used is predetermined, the Group has the right to direct the use of the asset if either: • we have the right to operate the asset; or • we designed the asset in a way that predetermines how and for what purpose it will be used. At inception or on reassessment of a contract that contains a lease component, the consideration in the contract is allocated to each lease component on the basis of their relative standalone prices. However, for leases of land and buildings in which it is a lessee, we have elected not to separate non-lease non-lease We recognize a right-of-use The right-of-use The right-of-use right-of-use right-of-use right-of-use The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the incremental borrowing interest rate implicit in the lease or, if that rate cannot be readily determined, the Group’s incremental borrowing rate. Generally, the incremental borrowing rate is used as the discount rate. Lease payments included in the measurement of the lease liability comprise the following: • fixed payments, including in-substance • variable lease payments that depend on an index or a rate, initially measured using the index or rate as of the commencement date; • amounts expected to be payable under a residual value guarantee; and • the exercise price under a purchase option that is reasonably certain to be exercised, lease payments in an optional renewal period if it is reasonably certain that the extension option is exercised, and penalties for early termination of a lease unless it is reasonably certain that the contract is not terminate early. The lease liability is subsequently measured at amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, if there is a change in the estimate of the amount expected to be payable under a residual value guarantee, or if we change our assessment of whether we will exercise a purchase, extension or termination option. When the lease liability is remeasured, a corresponding adjustment is made to the carrying amount of the right-of-use right-of-use Right-of-use Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets or shorter lease term, as follows: Right-of-use Useful life or shorter lease term (years) Buildings 2-25 Equipment, tools and installations 2-5 Production facilities 2-3 Automobiles 3-4 Short-Term Leases and Leases of Low-Value We have elected not to recognize right-of-use low-value
Intangible Assets	2.3.11 Intangible Assets Intangible assets acquired separately are measured on initial recognition at cost. The cost of intangible assets acquired in a business combination is their fair value at the date of acquisition. Following initial recognition, intangible assets are carried at cost less any accumulated amortization and accumulated impairment losses. The useful lives of intangible assets are assessed as either finite or indefinite. Intangible assets with finite lives are amortized generally on a straight-line basis over the useful life and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortization period and the amortization method for an intangible asset with a finite useful life are reviewed at the end of each reporting period at the least. The amortization expense on intangible assets with finite lives is recognized in the consolidated statements of profit or loss in the expense category that is consistent with the function of the intangible assets. A summary of the useful lives applied to the Group’s intangible assets is as follows: Intangible assets Useful life (years) Intellectual property rights 8-20 Licenses 3-20 Software 3-8 Intangible assets with indefinite useful lives are not amortized, but are tested for impairment at least annually, or when there is an indication for impairment, either individually or at the level of a cash-generating unit (see Note 2.3.14 for further details). The assessment of indefinite life is reviewed annually to determine whether the indefinite life continues to be supportable. If not, the change in useful life from indefinite to finite is made on a prospective basis. We have classified advanced payments on intangible assets as intangible assets, which are not yet ready for use. Advanced payments on intangible assets are tested for impairment on an annual basis. An intangible asset is derecognized upon disposal ( i.e Research and Development Costs Research costs are expensed as incurred. Development expenditures on an individual project are recognized as an intangible asset if, and only if, all of the following six criteria can be demonstrated: • the technical feasibility of completing the intangible asset so that the asset will be available for use or sale; • the intention to complete the project; • the ability and intention to use or sell the asset; • how the asset will generate future economic benefits; • the availability of resources to complete the asset; and • the ability to reliably measure the expenditure during development. Due to the inherent risk of failure in pharmaceutical development and the uncertainty of approval, management has determined that these criteria are not met in the biotech sector until regulatory approval has been obtained. The related expenditure is reflected in the consolidated statements of profit or loss in the period in which the expenditure is incurred. Following initial recognition of the development expenditure as an asset, the asset is carried at cost less any accumulated amortization and accumulated impairment losses. Amortization of the asset begins when development is complete and the asset is available for use. It is amortized over the period of expected future benefit. Amortization is recorded in cost of sales. During the period of development, the asset is tested for impairment annually.
Financial Instruments	2.3.12 Financial Instruments A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. i) Financial Assets Initial Recognition and Measurement Financial assets mainly include trade receivables, cash and cash equivalents, cash deposits with an original term of six months recognized as other financial assets as well as equity investments. Financial assets are initially measured at fair value and – depending on their classification – subsequently measured at amortized cost, fair value through other comprehensive income (OCI) or fair value through profit or loss. Subsequent Measurement The measurement of financial assets depends on their classification, as described below. Financial Assets measured at Amortized Cost Financial assets at amortized cost include trade receivables. With respect to trade receivables, we applied the practical expedient which means that they are measured at the transaction price determined under IFRS 15. Refer to the accounting policies in Note 2.3.4. Other financial assets are measured at amortized costs since they are held to collect contractual cash flows, which are solely payments of principal and interest. Gains and losses are recognized in our consolidated statements of profit or loss when the financial asset is derecognized, modified or impaired. Financial Assets designated at Fair Value through OCI (Equity Instruments) Upon initial recognition, we can irrevocably elect to classify equity investments as equity instruments designated at fair value through OCI when they meet the definition of equity under IAS 32 and are not held for trading. The classification is determined on an instrument-by-instrument non-listed Financial Assets at Fair Value through Profit or Loss D erivatives not designated as hedging instruments are measured at fair value through profit or loss. A financial asset exists if the derivative has a positive fair valu e. Derecognition A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is primarily derecognized (i.e., removed from the consolidated statements of financial position) when the rights to receive cash flows from the asset have expired or have been transferred in terms of fulfilling the derecognition criteria. Impairment of Financial Assets An allowance for expected credit losses (ECLs) is considered for all non-derivative For trade receivables and contract assets, the Group applies a simplified approach in calculating ECLs. Therefore, the Group does not track changes in credit risk, but instead recognizes a loss allowance based on lifetime ECLs at each reporting date. We have established an ECL-model ii) Financial Liabilities Financial liabilities are generally measured at amortized cost using the effective-interest method. Derivatives with negative fair values not designated as hedging instruments and liabilities for contingent consideration in business combinations are measured at fair value. All financial liabilities are recognized initially at fair value and, in the case of loans and borrowings and payables, net of directly attributable transaction costs. Financial liabilities measured at amortized cost, include loans and borrowings, trade payables and other financial liabilities. They are measured at amortized cost using the effective interest rate (EIR) method. Gains and losses are recognized in the consolidated statements of profit or loss when the liabilities are derecognized as well as through the EIR amortization process. Amortized cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the EIR. The EIR amortization is included as finance costs in the consolidated statements of profit or loss. Derecognition A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognized in the consolidated statements of profit or loss. iii) Expenses and Income from Exchange Forward Contracts Effects from foreign exchange forward contracts, which are measured at fair value through profit or loss, are either shown as other operating income or expenses on a cumulative basis and might switch between those two positions during the year-to-date
Inventories	2.3.13 Inventories Inventories are valued at the lower of cost and net realizable value. Costs incurred in bringing each product to its present location and condition are accounted for as follows: • raw materials and supplies: purchase cost on a first-in first-out • unfinished goods and finished goods: cost of direct materials and labor, including both internal manufacturing and third-party contract manufacturing organizations, or CMOs, and a proportion of manufacturing overheads based on the normal operating capacity, but excluding borrowing costs. Net realizable value is the estimated selling price in the ordinary course of business less estimated costs of completion and the estimated costs necessary to make the sale. Write-offs are recorded if inventories are expected to be unsaleable, do not fulfill the specification defined by our quality standards or if its shelf-life has expired. For inventories subject to the collaboration partners’ gross profit share mechanism, we consider the contractual compensation payments in the estimate of the net realizable value.
Impairment of Non-Financial Assets	2.3.14 Impairment of Non-Financial At each reporting date, we assess whether there is an indication that a non-financial non-current In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax If a value in use is determined it is based on detailed budgets and forecast calculations, which are prepared separately for each of our cash-generating units to which the individual assets are allocated. These budgets and forecast calculations generally cover a period of at least five years. A long-term growth rate is calculated and applied to project future cash flows after the last year of the detailed planning period. Impairment losses are recognized in the consolidated statements of profit or loss in expense categories consistent with the function of the impaired asset. For assets excluding goodwill, an assessment is made at each reporting date to determine whether there is an indication that previously recognized impairment losses no longer exist or have decreased. If such indication exists, the asset’s or cash-generating unit’s recoverable amount is estimated. A previously recognized impairment loss is reversed only if there has been a change in the assumptions used to determine the asset’s recoverable amount since the last impairment loss was recognized. The reversal is limited so that the carrying amount of the asset does not exceed its recoverable amount, nor exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized for the asset in prior years. Such reversal is recognized in the consolidated statements of profit or loss.
Cash and Cash Equivalents	2.3.15 Cash and Cash Equivalents Cash and cash equivalents comprise cash at banks and on hand and short-term investments we consider to be highly liquid (including deposits and money market funds) with an original maturity of three months or less, that are readily convertible to a known amount of cash and subject to an insignificant risk of changes in value. Deposits with an original maturity of more than three months are recognized as other financial assets.
Provisions	2.3.16 Provisions Provisions are recognized when there is a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. When we expect some or all of a provision to be reimbursed, for example, under an insurance contract, the reimbursement is recognized as a separate asset, but only when the reimbursement is virtually certain. A provision is also recognized for certain contracts with suppliers for which the unavoidable costs of meeting the obligations exceed the economic benefits expected to be received. The economic benefits considered in the assessment comprise the future benefits we are directly entitled to under the contract as well as the anticipated future benefits that are the economic consequence of the contract if these benefits can be reliably determined. The expense relating to a provision is presented in the consolidated statements of profit or loss net of any reimbursement.
Share-Based Payments	2.3.17 Share-Based Payments Employees (and others providing similar services) receive remuneration in the form of share-based payments, which are settled in equity instruments (equity-settled transactions) or in cash (cash-settled transactions). In accordance with IFRS 2, share-based payments are generally divided into cash-settled and equity-settled. Both types of payment transactions are measured initially at their fair value as of the grant date. The fair value is determined using an appropriate valuation model, further details of which are given in Note 16. Rights granted under cash-settled transactions are remeasured at fair value at the end of each reporting period until the settlement date. The cost of share-based payment awards is recognized over the relevant service period, applying either the straight-line method or the graded vesting method, where applicable. These costs are recognized in cost of sales, research and development expenses, sales and marketing expenses or general and administrative expenses, together with a corresponding increase in equity (other reserves) or other liabilities, over the period in which the service is provided (the vesting period). The cumulative expense recognized for cash- and equity-settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired, and also reflects the best estimate of the number of equity instruments that will ultimately vest. If we have a choice of settling either in cash or by providing equity instruments, the rights granted are accounted for as an equity-settled transaction, unless there is a present obligation to settle in cash. If, due to local tax regulations, an amount is withheld for the employee’s tax obligations and paid directly to the tax authorities in cash on the employee’s behalf, the entire share-based payment program remains an equity-settled plan based on the IFRS 2 classification. Accordingly the amount withheld for the employee’s tax obligations expected to be paid directly to the tax authorities is reclassified from Other reserves to Other non-financial
Treasury Shares	2.3.18 Treasury Shares We apply the par value method to our repurchases of outstanding American Depositary Shares, or ADSs. Accordingly, the nominal value of acquired treasury shares is deducted from equity shown in a separate category, Treasury Shares. Any premium paid in excess of the nominal value of a repurchased ADS is deducted from capital reserves. On the trade date, we recognize a liability and on the settlement date, we settle in cash. We recognize the foreign exchange differences that may occur between trade and settlement date as profit or loss.
Standards Applied for the First Time	2.4 Standards Applied for the First Time In 2022, the following potentially relevant new and amended standards and interpretations became effective, but did not have an impact on our consolidated financial statements: Standards / Interpretations Date of application Amendments to IFRS 3 Business Combinations: Reference to the Conceptual Framework January 1, 2022 Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets: Onerous Contracts – Cost of Fulfilling a Contract Amendments to IAS 37 January 1, 2022 Amendments to IAS 16 Property, Plant and Equipment: Proceeds before Intended Use January 1, 2022 Annual Improvements to IFRS Standards 2018-2020 January 1, 2022
Standard Issued but Not Yet Effective	2.5 Standard Issued but Not Yet Effective The new and amended standards and interpretations that are issued, but not yet effective, up to the date of issuance of the financial statements and that might have an impact on our financial statements are disclosed below. We have not adopted any standards early and intend to adopt these new and amended standards and interpretations, if applicable, when they become effective. Standards / Interpretations Date of application IFRS 17 Insurance Contracts January 1, 2023 Amendments to IFRS 17 Insurance Contracts January 1, 2023 Amendments to IAS 1 and IFRS Practice Statement 2: Disclosure of Accounting Policies January 1, 2023 Amendments to IAS 8 Accounting policy changes: Definition of Accounting Estimates January 1, 2023 Amendments to IAS 12 Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction January 1, 2023 Amendments to IAS 1 Presentation of Financial Statements: Classification of Liabilities as Current or Non-Current January 1, 2024 Amendments to IAS 1 Presentation of Financial Statements: Non-current January 1, 2024 Amendments to IFRS 16 Leases: Lease Liability in a Sale and Leaseback January 1, 2024 We do not expect a significant impact of the application of any of these standards and amendments.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
List Of Accounting Policies [Abstract]
Useful Lives Applied to the Group's Property, Plant and Equipment	Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets, as follows: Property, plant and equipment Useful life Buildings 10-33 Equipment, tools and installations 5 18 (in millions) Land and Equipment, tools and installations Construction in progress and advance payments Total Acquisition and production costs As of January 1, 2021 € 61.3 € 142.4 € 81.6 € 285.3 Additions 20.0 44.3 63.2 127.5 Disposals (0.8 ) (15.1 ) (1.7 ) (17.6 ) Reclassifications 23.1 25.8 (48.9 ) — Currency differences 0.5 0.7 0.1 1.3 Acquisition of subsidiaries and businesses — 0.2 — 0.2 As of December 31, 2021 € 104.1 € 198.3 € 94.3 € 396.7 As of January 1, 2022 104.1 198.3 94.3 396.7 Additions 100.2 46.7 182.3 329.2 Disposals — (1.1 ) (0.5 ) (1.6 ) Reclassifications 12.0 28.2 (40.2 ) — Currency differences 0.7 0.9 (0.4 ) 1.2 As of December 31, 2022 € 217.0 € 273.0 € 235.5 € 725.5 (in millions) Land and buildings Equipment, tools and installations Construction in progress and advance payments Total Cumulative depreciation and impairment charges As of January 1, 2021 € 10.4 € 47.9 € — € 58.3 Depreciation 4.4 25.0 — 29.4 Disposals (0.6 ) (13.1 ) — (13.7 ) Currency differences — 0.2 — 0.2 As of December 31, 2021 € 14.2 € 60.0 € — € 74.2 As of January 1, 2022 14.2 60.0 — 74.2 Depreciation 7.8 34.6 — 42.4 Disposals — (0.4 ) — (0.4 ) Currency differences — 0.1 — 0.1 As of December 31, 2022 € 22.0 € 94.3 € — € 116.3 (in millions) Land and buildings Equipment, tools and installations Construction in progress and advance payments Total Carrying amount As of December 31, 2021 € 89.9 € 138.3 € 94.3 € 322.5 As of December 31, 2022 € 195.0 € 178.7 € 235.5 € 609.2
Useful Lives Applied to the Group's Right-of-use Assets	Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets or shorter lease term, as follows: Right-of-use Useful life or shorter lease term (years) Buildings 2-25 Equipment, tools and installations 2-5 Production facilities 2-3 Automobiles 3-4
Useful Lives Applied to the Group's Intangible Assets	A summary of the useful lives applied to the Group’s intangible assets is as follows: Intangible assets Useful life (years) Intellectual property rights 8-20 Licenses 3-20 Software 3-8
Schedule of Standards Applied for the First Time	In 2022, the following potentially relevant new and amended standards and interpretations became effective, but did not have an impact on our consolidated financial statements: Standards / Interpretations Date of application Amendments to IFRS 3 Business Combinations: Reference to the Conceptual Framework January 1, 2022 Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets: Onerous Contracts – Cost of Fulfilling a Contract Amendments to IAS 37 January 1, 2022 Amendments to IAS 16 Property, Plant and Equipment: Proceeds before Intended Use January 1, 2022 Annual Improvements to IFRS Standards 2018-2020 January 1, 2022
Schedule of Standards Issued but Not Yet Effective	The new and amended standards and interpretations that are issued, but not yet effective, up to the date of issuance of the financial statements and that might have an impact on our financial statements are disclosed below. We have not adopted any standards early and intend to adopt these new and amended standards and interpretations, if applicable, when they become effective. Standards / Interpretations Date of application IFRS 17 Insurance Contracts January 1, 2023 Amendments to IFRS 17 Insurance Contracts January 1, 2023 Amendments to IAS 1 and IFRS Practice Statement 2: Disclosure of Accounting Policies January 1, 2023 Amendments to IAS 8 Accounting policy changes: Definition of Accounting Estimates January 1, 2023 Amendments to IAS 12 Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction January 1, 2023 Amendments to IAS 1 Presentation of Financial Statements: Classification of Liabilities as Current or Non-Current January 1, 2024 Amendments to IAS 1 Presentation of Financial Statements: Non-current January 1, 2024 Amendments to IFRS 16 Leases: Lease Liability in a Sale and Leaseback January 1, 2024

Group Information (Tables)

Group Information (Tables)	12 Months Ended
	Dec. 31, 2022
Interests In Other Entities [Abstract]
Summary of Information about Subsidiaries	The consolidated financial statements include the following subsidiaries: % equity interest Name Country of incorporation Registered office December 31, 2022 December 31, BioNTech BioNTainer Holding GmbH Germany Mainz 100 % n/a (1) BioNTech Cell & Gene Therapies GmbH Germany Mainz 100 % 100 % BioNTech Delivery Technologies GmbH Germany Halle 100 % 100 % BioNTech Diagnostics GmbH Germany Mainz 100 % 100 % BioNTech Europe GmbH Germany Mainz 100 % 100 % BioNTech Individualized mRNA Manufacturing Germany Mainz 100 % n/a (1) BioNTech Innovation GmbH Germany Mainz 100 % 100 % BioNTech Innovative Manufacturing Services Germany Idar-Oberstein 100 % 100 % BioNTech Idar-Oberstein Services GmbH Germany Idar-Oberstein 100 % n/a (1) BioNTech Manufacturing GmbH Germany Mainz 100 % 100 % BioNTech Manufacturing Marburg GmbH Germany Marburg 100 % 100 % BioNTech Innovation and Services Marburg GmbH Germany Marburg 100 % 100 % JPT Peptide Technologies GmbH Germany Berlin 100 % 100 % NT Security and Services GmbH Germany Mainz 100 % n/a (1) reSano GmbH Germany Mainz 100 % 100 % BioNTech Real Estate Holding GmbH Germany Holzkirchen 100 % 100 % BioNTech Real Estate Verwaltungs GmbH Germany Holzkirchen 100 % 100 % BioNTech Real Estate GmbH & Co. KG Germany Holzkirchen 100 % 100 % BioNTech Real Estate An der Goldgrube GmbH & Germany Holzkirchen 100 % 100 % BioNTech Real Estate Haus Vier GmbH & Co. KG Germany Holzkirchen 100 % 100 % BioNTech Real Estate Adam-Opel-Straße GmbH & Germany Holzkirchen 100 % 100 % BioNTech Real Estate An der Goldgrube 12 Germany Holzkirchen 100 % 100 % BioNTech Australia Pty Ltd Australia Melbourne 100 % n/a (1) BioNTech R&D (Austria) GmbH Austria Vienna 100 % 100 % BioNTech (Shanghai) Pharmaceuticals Co. Ltd. China Shanghai 100 % 100 % BioNTech Rwanda Ltd. Rwanda Kigali 100 % n/a (1) BioNTech Pharmaceuticals Asia Pacific Pte. Ltd. Singapore Singapore 100 % 100 % BioNTech Turkey Tıbbi Ürünler Ve Klinik Araştirma Ticaret Anonim Şirketi Turkey Istanbul 100 % 100 % BioNTech UK Limited United Kingdom London (previously 100 % 100 % BioNTech Research and Development, Inc. United States Cambridge 100 % 100 % BioNTech USA Holding, LLC United States Cambridge 100 % 100 % BioNTech US Inc. United States Cambridge 100 % 100 % JPT Peptide Technologies Inc. United States Cambridge 100 % 100 % (1) Has been incorporated during the year ended December 31, 2022.
Summary of Information about Parent Company	ATHOS KG, Holzkirchen, Germany is the sole shareholder of AT Impf GmbH, Munich, Germany, and beneficial owner of the following percentage of ordinary shares in BioNTech at the dates as indicated. ATHOS KG via AT Impf GmbH has de facto control over BioNTech based on its substantial shareholding, which practically enabled it to exercise the majority of voting rights to pass resolutions at our Annual General Meeting, or AGM. Ownership of ordinary shares in BioNTech (in %) Name Country of incorporation Registered office December 31, 2022 December 31, 2021 AT Impf GmbH Germany Munich 43.42 % 43.75 %
Summary of Information about Entity with Significant Influence Over Group	Medine GmbH, Mainz, owned the following percentage of ordinary shares in BioNTech at the following dates as indicated: Ownership of ordinary shares in BioNTech (in %) Name Country of incorporation Registered office December 31, 2022 December 31, 2021 Medine GmbH Germany Mainz 17.38 % 17.11 %

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Dec. 31, 2022
Business Combinations [Abstract]
Summary of Fair Values of Identifiable Net Assets	The final fair values and values in accordance with IFRS 3 of the identifiable net assets of BioNTech Austria as of the date of acquisition were as follows: Fair value recognized on acquisition (in millions) Assets Intangible assets € 43.3 Other non-financial non-current 1.5 Total assets € 44.8 Liabilities Other non-financial non-current 15.4 Total liabilities € 15.4 Total identifiable net assets at fair value € 29.4 Bargain purchase (2.2 ) Consideration transferred € 27.2 Consideration Cash paid 21.7 Contingent consideration liability 5.5 Total consideration € 27.2 (in millions) BioNTech R&D Transaction costs of the acquisition (included in cash flows from operating activities) € (0.5 ) Net cash acquired (included in cash flows used in investing) 0.9 Cash paid (included in cash flow used in investing activities) (21.7 ) Net cash flow on acquisition € (21.3 )

Revenues from Contracts with _2

Revenues from Contracts with Customers (Tables)	12 Months Ended
	Dec. 31, 2022
Revenue From Contracts With Customers [Abstract]
Summary of Disaggregation of Revenues from Contracts with Customers	Set out below is the disaggregation of the Group’s revenues from contracts with customers: Years ended December 31, (in millions) 2022 2021 2020 Commercial revenues € 17,194.6 € 18,874.0 € 303.5 COVID-19 17,145.2 18,806.8 270.5 Sales to collaboration partners 1) 1,224.3 970.9 61.4 Direct product sales to customers 3,184.7 3,007.2 20.6 Share of collaboration partners’ gross profit and sales milestones 12,736.2 14,828.7 188.5 Other sales 49.4 67.2 33.0 Research & development revenues from collaborations 116.0 102.7 178.8 Total € 17,310.6 € 18,976.7 € 482.3 1) Represents sales to our collaboration partners of products manufactured by us and reflects manufacturing costs and variances to the extent identified. The revenues from contracts with customers disclosed above were recognized as follows: Years ended December 31, (in millions) 2022 2021 2020 Timing of revenue recognition Goods and services transferred at a point in time € 4,447.2 € 4,034.3 € 108.8 Goods and services transferred over time 127.2 113.7 185.0 Revenue recognition applying the sales-based or usage-based royalty recognition constraint model (1) 12,736.2 14,828.7 188.5 Total € 17,310.6 € 18,976.7 € 482.3 (1) Represents sales based on the share of the collaboration partners’ gross profit and sales milestones.
Summary of Contract Balances	(in millions) December 31, December 31, Trade and other receivables € 7,145.6 € 12,381.7 Contract liabilities 125.5 195.1 Refund liabilities 24.4 90.0
Summary of Revenue Recognized	Set out below is the amount of revenue recognized for the periods indicated: Years ended December 31, (in millions) 2022 2021 2020 Amounts included in contract liabilities at the beginning of the year € 63.1 € 73.7 € 58.9
Summary of Contract Liabilities Allocated to Remaining Performance Obligations (Unsatisfied or Partially Unsatisfied)	The contract liabilities allocated to the remaining performance obligations from collaboration or commercial supply agreements (unsatisfied or partially unsatisfied) as of year-end (in millions) December 31, 2022 December 31, 2021 Within one year € 77.1 € 186.1 More than one year 48.4 9.0 Total € 125.5 € 195.1

Income and Expenses (Tables)

Income and Expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Cost of Sales	Years ended December 31, (in millions) 2022 2021 2020 Cost of sales related to COVID-19 € 2,960.1 € 2,855.6 € 35.6 Cost related to other sales 34.9 55.9 23.7 Total € 2,995.0 € 2,911.5 € 59.3
Research and Development Expenses	Years ended December 31, (in millions) 2022 2021 2020 Purchased services € 621.6 € 572.6 € 359.9 Wages, benefits and social security expense 385.9 233.1 126.3 Laboratory supplies 398.0 53.8 107.8 Depreciation and amortization 49.3 32.9 30.2 Other 82.2 56.8 20.8 Total € 1,537.0 € 949.2 € 645.0
Sales and Marketing Expenses	Years ended December 31, (in millions) 2022 2021 2020 Purchased services € 24.0 € 26.5 € 10.9 IT costs 11.2 5.0 0.2 Wages, benefits and social security expense 7.8 4.3 1.6 Other 16.5 14.6 1.8 Total € 59.5 € 50.4 € 14.5
General and Administrative Expenses	Years ended December 31, (in millions) 2022 2021 2020 Wages, benefits and social security expense € 145.9 € 90.5 € 33.0 Purchased services 143.9 70.2 26.0 IT and office equipment 88.1 25.1 7.4 Insurance premiums 21.3 30.4 4.8 Other 85.5 69.6 22.8 Total € 484.7 € 285.8 € 94.0
Other Operating Expenses	Years ended December 31, (in millions) 2022 2021 2020 Loss on derivative instruments at fair value through profit or loss € 385.5 € 86.3 € — Other 21.5 8.1 2.4 Total € 407.0 € 94.4 € 2.4
Other Operating Income	Years ended December 31, (in millions) 2022 2021 2020 Foreign exchange differences, net € 727.4 € 446.3 € — Government grants 1.4 137.2 239.0 Gain on derivative instruments at fair value through profit or loss — 5.7 — Other 86.5 9.2 11.5 Total € 815.3 € 598.4 € 250.5
Finance Income	Years ended December 31, (in millions) 2022 2021 2020 Fair value adjustments of financial instruments measured at fair value € 216.8 € — € — Foreign exchange differences, net 65.0 66.2 — Interest income 48.5 1.5 1.6 Total € 330.3 € 67.7 € 1.6
Finance Expense	Years ended December 31, (in millions) 2022 2021 2020 Interest expenses related to financial assets € 11.1 € 2.5 € — Interest expenses related to lease liabilities 5.1 2.9 2.0 Amortization of financial instruments 2.7 21.9 3.1 Fair value adjustments of financial instruments measured at fair value — 277.8 17.3 Foreign exchange differences, net — — 42.6 Total € 18.9 € 305.1 € 65.0
Employee Benefits Expense	Years ended December 31, (in millions) 2022 2021 2020 Wages and salaries € 544.8 € 345.9 € 160.7 Social security costs 58.6 31.7 17.9 Pension costs 2.1 1.2 0.8 Total € 605.5 € 378.8 € 179.4

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
	Dec. 31, 2022
Income Taxes [Abstract]
Summary of Current and Deferred Tax Expense	The following table illustrates the current and deferred taxes for the periods indicated: Years ended December 31, (in millions) 2022 2021 2020 Current income taxes € 3,629.6 € 4,535.0 € — Deferred taxes (109.9 ) 218.9 (161.0 ) Income taxes € 3,519.7 € 4,753.9 € (161.0 )
Summary of Reconciliation of Expected Income Tax Benefit to Actual Income Tax Benefit	The following table reconciles the expected income taxes to the actual current income taxes and deferred taxes as presented in the table above. The expected income taxes were calculated using the combined income tax rate of BioNTech SE applicable to the Group and mentioned above which was applied to profit before taxes to calculate the expected income taxes. Years ended December 31, (in millions) 2022 2021 2020 (1) Profit / (Loss) before tax € 12,954.1 € 15,046.4 € (145.8 ) Expected tax credit / (benefit) € 3,529.7 € 4,622.5 € (44.9 ) Effects Deviation due to local tax basis 8.9 9.1 0.6 Deviation due to deviating income tax rate (Germany and foreign countries) 7.3 9.4 1.3 Change in valuation allowance 30.6 3.0 (26.2 ) Effects from tax losses 23.2 19.5 (90.4 ) Change in deferred taxes due to tax rate change (2.3 ) (7.5 ) — Non-deductible 2.5 90.5 0.8 Non tax-effective (87.9 ) (0.3 ) — Non tax-effective 8.7 15.5 9.8 Tax-effective — (1.2 ) (10.2 ) Adjustment prior year taxes (31.5 ) (2.9 ) 0.3 Non-tax — (0.7 ) (2.2 ) Other effects 30.5 (3.0 ) 0.1 Income taxes € 3,519.7 € 4,753.9 € (161.0 ) Effective tax rate 27.2 % 31.6 % n.m. (2) (1) Certain amounts have been combined in the prior period to conform with the current period presentation. (2) The information is not meaningful due to the loss before tax in the respective period.
Summary of Deferred Taxes	Deferred taxes for the periods indicated relate to the following: Year ended December 31, 2022 (in millions) January 1, 2022 Recognized in P&L Recognized in OCI Recognized directly in equity December 31, 2022 Fixed assets € (6.5 ) € 22.3 € — € — € 15.8 Right-of-use (47.5 ) (8.3 ) — — (55.8 ) Inventories 1.8 147.1 — — 148.9 Trade and other receivables (95.6 ) (67.1 ) — — (162.7 ) Contract liabilities 10.6 (20.6 ) — — (10.0 ) Lease liabilities, loans and borrowings 71.8 (9.0 ) — — 62.8 Net employee defined benefit liabilities 0.9 (0.5 ) 0.3 — 0.7 Share-based payments — 8.5 — 179.9 188.4 Other provisions 6.3 4.7 — — 11.0 Other (incl. deferred expenses) 1.6 59.9 — — 61.5 Tax losses / tax credits 70.9 28.6 — — 99.5 Deferred tax assets net (before valuation adjustment) € 14.3 € 165.6 € 0.3 € 179.9 € 360.1 Valuation adjustment (81.0 ) (55.7 ) — — (136.7 ) Deferred tax assets / (liabilities), net (after valuation adjustment) € (66.7 ) € 109.9 € 0.3 € 179.9 € 223.4 Thereof deferred tax assets € — € 58.9 € — € 179.9 € 238.8 Thereof deferred tax liability € (66.7 ) € 60.2 € 0.3 € — € (6.2 ) Year ended December 31, 2021 (in millions) January 1, 2021 Recognized in P&L Recognized in OCI Acquisition of subsidiaries and businesses December 31, 2021 Fixed assets € 5.6 € (1.3 ) € — € (10.8 ) € (6.5 ) Right-of-use (30.0 ) (17.5 ) — — (47.5 ) Inventories 1.0 0.8 — — 1.8 Trade and other receivables (3.0 ) (92.6 ) — — (95.6 ) Lease liabilities — — — — — Lease liabilities, loans and borrowings 25.9 45.9 — — 71.8 Contract liabilities 23.4 (12.8 ) — — 10.6 Net employee defined benefit liabilities 0.8 0.1 — — 0.9 Other provisions 1.5 4.8 — — 6.3 Other (incl. deferred expenses) 10.6 (9.0 ) — — 1.6 Tax losses / tax credits 175.7 (106.8 ) — 2.0 70.9 Deferred tax assets net (before valuation adjustment) € 211.5 € (188.4 ) € — € (8.8 ) € 14.3 Valuation adjustment (50.5 ) (30.5 ) — — (81.0 ) Deferred tax assets / (liabilities), net (after valuation adjustment) € 161.0 € (218.9 ) € — € (8.8 ) € (66.7 )
Summary of Accumulated Tax Losses	Up until the year ended December 31, 2021, our accumulated tax losses also comprised those of the German tax group. Our accumulated tax losses for the periods indicated amounted to the following: Years ended December 31, (in millions) 2022 2021 2020 Corporate tax € 352.3 € 272.0 € 596.4 Trade tax 204.1 170.6 513.6 Years ended December 31, (in millions) 2022 2021 2020 Federal tax credits € 10.5 € 4.0 € 0.8 State tax credits 4.1 1.6 0.3

Earnings per Share (Tables)

Earnings per Share (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings per share [abstract]
Summary of Income and Share Data Used in the Basic and Diluted EPS Calculations	The following table reflects the income and share data used in the basic and diluted EPS calculations: Years ended December 31, (in millions) 2022 2021 2020 Profit attributable to ordinary equity holders of the parent for basic earnings € 9,434.4 € 10,292.5 € 15.2 Weighted average number of ordinary shares outstanding for basic EPS 243.3 244.0 235.4 Effects of dilution from share options 6.5 15.7 13.1 Weighted average number of ordinary shares outstanding adjusted for the effect of dilution 249.8 259.7 248.5 Earnings per share Basic profit for the period per share € 38.78 € 42.18 € 0.06 Diluted profit for the period per share € 37.77 € 39.63 € 0.06

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, plant and equipment [abstract]
Summary of Property, Plant and Equipment	Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets, as follows: Property, plant and equipment Useful life Buildings 10-33 Equipment, tools and installations 5 18 (in millions) Land and Equipment, tools and installations Construction in progress and advance payments Total Acquisition and production costs As of January 1, 2021 € 61.3 € 142.4 € 81.6 € 285.3 Additions 20.0 44.3 63.2 127.5 Disposals (0.8 ) (15.1 ) (1.7 ) (17.6 ) Reclassifications 23.1 25.8 (48.9 ) — Currency differences 0.5 0.7 0.1 1.3 Acquisition of subsidiaries and businesses — 0.2 — 0.2 As of December 31, 2021 € 104.1 € 198.3 € 94.3 € 396.7 As of January 1, 2022 104.1 198.3 94.3 396.7 Additions 100.2 46.7 182.3 329.2 Disposals — (1.1 ) (0.5 ) (1.6 ) Reclassifications 12.0 28.2 (40.2 ) — Currency differences 0.7 0.9 (0.4 ) 1.2 As of December 31, 2022 € 217.0 € 273.0 € 235.5 € 725.5 (in millions) Land and buildings Equipment, tools and installations Construction in progress and advance payments Total Cumulative depreciation and impairment charges As of January 1, 2021 € 10.4 € 47.9 € — € 58.3 Depreciation 4.4 25.0 — 29.4 Disposals (0.6 ) (13.1 ) — (13.7 ) Currency differences — 0.2 — 0.2 As of December 31, 2021 € 14.2 € 60.0 € — € 74.2 As of January 1, 2022 14.2 60.0 — 74.2 Depreciation 7.8 34.6 — 42.4 Disposals — (0.4 ) — (0.4 ) Currency differences — 0.1 — 0.1 As of December 31, 2022 € 22.0 € 94.3 € — € 116.3 (in millions) Land and buildings Equipment, tools and installations Construction in progress and advance payments Total Carrying amount As of December 31, 2021 € 89.9 € 138.3 € 94.3 € 322.5 As of December 31, 2022 € 195.0 € 178.7 € 235.5 € 609.2

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Intangible Assets [Abstract]
Summary of Detailed Information About Intangible Assets	(in millions) Goodwill Concessions, licenses, in- process R&D and similar rights Advance payments Total Acquisition costs As of January 1, 2021 € 53.7 € 147.2 € 6.0 € 206.9 Additions — 5.9 4.2 10.1 Disposals — (8.5 ) (1.2 ) (9.7 ) Reclassifications — 1.2 (1.2 ) — Currency differences 4.1 2.5 — 6.6 Acquisition of subsidiaries and businesses — 43.3 — 43.3 As of December 31, 2021 € 57.8 € 191.6 € 7.8 € 257.2 As of January 1, 2022 57.8 191.6 7.8 257.2 Additions — 22.8 11.4 34.2 Disposals — (0.1 ) — (0.1 ) Reclassifications — 6.1 (6.1 ) — Currency differences 3.4 1.9 — 5.3 As of December 31, 2022 € 61.2 € 222.3 € 13.1 € 296.6 (in millions) Goodwill Concessions, licenses, in- process R&D and similar rights Advance payments Total Cumulative amortization and impairment charges As of January 1, 2021 € — € 43.4 € — € 43.4 Amortization — 16.8 — 16.8 Disposals — (5.5 ) — (5.5 ) Currency differences — 0.1 — 0.1 As of December 31, 2021 € — € 54.8 € — € 54.8 As of January 1, 2022 — 54.8 — 54.8 Amortization — 22.0 — 22.0 Disposals — (0.1 ) — (0.1 ) Currency differences — 0.2 — 0.2 As of December 31, 2022 € — € 76.9 € — € 76.9 (in millions) Goodwill Concessions, licenses, in- process R&D and similar rights Advance payments Total Carrying amount As of December 31, 2021 € 57.8 € 136.8 € 7.8 € 202.4 As of December 31, 2022 € 61.2 € 145.4 € 13.1 € 219.7
Summary of Goodwill Recognized	CGU Immunotherapies External Product Sales of Total (in millions) As of As of As of As of As of December 31, 2022 As of December 31, 2021 Goodwill € 60.7 € 57.3 € 0.5 € 0.5 € 61.2 € 57.8

Financial Assets and Financia_2

Financial Assets and Financial Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Financial Instruments [Abstract]
Summary of Cash and Cash Equivalents	(in millions) December 31, 2022 December 31, 2021 Cash at banks and on hand € 1,325.2 € 1,092.7 Cash equivalents 12,549.9 600.0 Bank deposits 9,401.0 600.0 Money market funds 3,148.9 — Total € 13,875.1 € 1,692.7
Summary of Financial Assets at Amortized Cost and at Fair Value through OCI and Profit or Loss	Set out below, is an overview of financial assets at amortized cost and at fair value through OCI and profit or loss, other than cash and cash equivalents, held by the Group as of the dates indicated: Financial assets (in millions) December 31, 2022 December 31, 2021 Derivatives not designated as hedging instruments Foreign exchange forward contracts € 183.7 € 5.7 Equity instruments designated at fair value through OCI Non-listed 57.1 19.5 Listed equity investments 20.0 — Financial assets at amortized cost Trade and other receivables 7,145.6 12,381.7 Cash deposit with an original term of six months — 375.2 Other financial assets 8.8 2.5 Total € 7,415.2 € 12,784.6 Total current 7,335.0 12,763.3 Total non-current 80.2 21.3
Summary of Financial Liabilities at Amortized Cost and at Fair Value through Profit or Loss	Set out below, is an overview of financial liabilities, other financial liabilities and trade payables held by the Group as of the dates indicated: Lease liabilities, loans and borrowings (in millions) December 31, 2022 December 31, 2021 Lease liabilities € 210.1 € 181.6 Convertible note – host contract (1) — 99.7 Loans and borrowings 2.1 20.2 Total € 212.2 € 301.5 Total current 36.0 129.9 Total non-current 176.2 171.6 (1) The convertible note was fully redeemed by exercising our early redemption option as of March 1, 2022, the redemption date. Other financial liabilities (in millions) December 31, 2022 December 31, 2021 Derivatives not designated as hedging instruments Convertible note – embedded derivative (1) € — € 308.7 Foreign exchange forward contracts — 63.0 Financial liabilities at fair value through profit or loss Contingent consideration 6.1 6.1 Total financial liabilities at fair value € 6.1 € 377.8 Trade payables and other financial liabilities at amortized cost, other than loans and borrowings Trade payables 204.1 160.0 Other financial liabilities 785.1 818.7 Total trade payables and other financial liabilities at amortized cost, other than loans and borrowings € 989.2 € 978.7 Total other financial liabilities € 995.3 € 1,356.5 Total current 989.2 1,350.4 Total non-current 6.1 6.1 (1) The convertible note was fully redeemed by exercising our early redemption option as of March 1, 2022, the redemption date. Total financial liabilities (in millions) December 31, December 31, Lease liabilities, loans and borrowings € 212.2 € 301.5 Other financial liabilities 995.3 1,356.5 Total € 1,207.5 € 1,658.0 Total current 1,025.2 1,480.3 Total non-current 182.3 177.7 The maturity profile of our financial liabilities Year ended December 31, 2022 (in millions) Less than 1 year 1 to 5 years More than 5 years Total Loans and borrowings € — € 2.1 € — € 2.1 Trade and other payables 204.1 — — 204.1 Lease liabilities 40.5 112.9 79.1 232.5 Contingent consideration — — 6.1 6.1 Other financial liabilities 785.1 — — 785.1 Total € 1,029.7 € 115.0 € 85.2 € 1,229.9 Year ended December 31, 2021 (in millions) Less than 1 year 1 to 5 years More than 5 years Total Loans and borrowings € 2.6 € 11.5 € 6.1 € 20.2 Trade and other payables 160.0 — — 160.0 Lease liabilities 31.3 89.1 88.9 209.3 Contingent consideration — — 6.1 6.1 Foreign exchange forward contracts 63.0 — — 63.0 Other financial liabilities 818.7 — — 818.7 Total € 1,075.6 € 100.6 € 101.1 € 1,277.3
Summary of Carrying Amount of Monetary Assets	The carrying amount of the monetary assets and liabilities denominated in U.S. dollar at the dates indicated are as follows: (in millions) December 31, 2022 December 31, 2021 Cash and cash equivalents in U.S. dollar € 1,487.4 € 436.2 Monetary assets in U.S. dollar 7,098.5 11,895.5 Monetary liabilities and provisions in U.S. dollar 1,527.8 656.7 Total € 7,058.1 € 11,675.0
Summary of Effect of Changes in Foreign Exchange Rates	The following tables demonstrate the sensitivity to a reasonably possible change in U.S. dollar exchange rates or U.S. dollar forward rates, with all other variables held constant. The impact on our profit before tax is due to changes in the fair value of monetary assets and liabilities. The exposure to foreign currency changes for all other currencies is not material. 1 € = Closing rate Average rate Currency Country 2022 2021 2022 2021 U.S. dollar United States 1.0666 1.1326 1.0530 1.1827 (in millions) Change in U.S. dollar rate Effect on profit / (loss) before tax Effect on pre- tax equity 2022 +5 % € (195.2 ) € (191.5 ) -5 % 215.7 211.7 2021 +5 % (329.5 ) (328.5 ) -5 % 364.3 363.0
Summary of Changes in Liabilities Arising from Financing Activities	Year ended December 31, 2022 (in millions) January 1, 2022 Cash flows Acquisition of subsidiaries and businesses Changes in fair value New leases and disposals Reclassification Other December 31, 2022 Current obligations under lease contracts € 27.9 € (41.1 ) € — € — € 14.8 € 33.3 € 1.1 € 36.0 Non-current 153.7 — — — 52.6 (33.3 ) 1.1 174.1 Loans and borrowings 119.9 (18.0 ) — — — — (99.8 ) (1) 2.1 Convertible note – embedded derivative 308.7 — — — — — (308.7 ) (1) — Total € 610.2 € (59.1 ) € — € — € 67.4 € — € (406.3 ) € 212.2 (1) Related to the early redemption of our convertible note during the year ended December 31, 2022 , Year ended December 31, 2021 (in millions) January 1, 2021 Cash flows Acquisition of subsidiaries and businesses Changes in fair value New leases and disposals Reclassification Other December 31, 2021 Current obligations under lease contracts € 6.1 € (14.1 ) € — € — € 22.1 € 13.4 € 0.4 € 27.9 Non-current 78.1 — — — 87.7 (13.4 ) 1.3 153.7 Loans and borrowings 155.9 (52.6 ) 1.3 — — — 15.3 119.9 Convertible note – embedded derivative 30.9 — — 277.8 — — — 308.7 Total € 271.0 € (66.7 ) € 1.3 € 277.8 € 109.8 € — € 17.0 € 610.2

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2022
Inventories [Abstract]
Summary of Inventories	(in millions) December 31, December 31, Raw materials and supplies € 409.7 € 248.3 Unfinished goods 21.0 84.5 Finished goods 8.9 169.7 Total € 439.6 € 502.5

Other Non-Financial Assets (Tab

Other Non-Financial Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Other Assets [Abstract]
Summary of Other Assets	(in millions) December 31, 2022 December 31, 2021 Sales tax receivable € 93.8 € 26.7 Deferred expenses 88.7 62.1 Prepayments related to CRO and CMO contracts 35.3 22.8 Prepayments related to service contracts 31.3 6.5 Other 29.3 9.7 Total € 278.4 € 127.8 Total current 271.9 113.4 Total non-current 6.5 14.4

Share-Based Payments (Tables)

Share-Based Payments (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Schedule of Expense Recognized for Employee Services Received	During the years ended December 31, 2022, 2021, and 2020, our share-based payment arrangements led to the following expenses: Years ended December 31, (in millions) Note 2022 2021 2020 Expense arising from equity-settled share-based payment arrangements € 46.5 € 61.0 € 32.1 Employee Stock Ownership Plan 16.5 13.8 20.2 17.1 Chief Executive Officer Grant 16.4 3.1 5.9 11.3 Management Board Grant (1) 16.3 4.3 2.4 2.7 BioNTech 2020 Employee Equity Plan for Employees Based Outside North America 16.1 25.3 32.5 1.0 Expense arising from cash-settled share-based payment arrangements 61.5 32.7 0.7 Employee Stock Ownership Plan 16.5 53.4 6.3 — Management Board Grant (1) 16.2, — 3.6 0.7 BioNTech Restricted Stock Unit Plan for North America Employees 16.1 8.1 22.8 — Total € 108.0 € 93.7 € 32.8 Cost of sales 3.0 7.0 1.1 Research and development expenses 84.6 60.5 24.9 Sales and marketing expenses 0.8 0.5 0.1 General and administrative expenses 19.6 25.7 6.7 Total € 108.0 € 93.7 € 32.8 (1) In May 2021 and 2022, phantom options were granted under the Management Board Grant for the years 2021 and 2022 which led to a modification from equity-settled to cash-settled share-based payment arrangement and a reclassification of €1.1 million and €3.3 million between equity and non-current one-time
Employee Equity Plan
Disclosure of terms and conditions of share-based payment arrangement [line items]
Schedule of Number and Share Price of Restricted Stock Units	Reconciliation of Outstanding Share-Options LTI-plus program LTI 2020 program LTI 2021 program LTI 2022 program As of January 1, 2021 396,938 252,766 — — Forfeited / Modified (24,927 ) (10,350 ) — — Granted / Allocated — — 110,036 — As of December 31, 2021 372,011 242,416 110,036 — As of January 1, 2022 372,011 242,416 110,036 — Forfeited / Modified (7,932 ) (7,111 ) (5,428 ) — Granted / Allocated — — — 396,110 Exercised (1) (364,079 ) — — — As of December 31, 2022 — 235,305 104,608 396,110 thereof vested — 119,291 27,365 — thereof un-vested — 116,014 77,243 396,110 (1) The closing price of an American Depositary Share of BioNTech on Nasdaq on December 15, 2022, the settlement date, converted from USD to Euro using the exchange rate published by the German Central Bank ( Deutsche Bundesbank)
Summary of Inputs Used in Measurement of Fair Value at Grant Date	Inputs Used in Measurement of the Fair Values at Grant Dates LTI-plus program LTI 2020 program LTI 2021 program LTI 2022 program Weighted average fair value 87.60 92.21 203.22 165.03 Waiting period (in years) 2.0 4.0 4.0 4.0
Management Board Grant
Disclosure of terms and conditions of share-based payment arrangement [line items]
Summary of Inputs Used in Measurement of Fair Value at Grant Date	Allocation date February 2020 Allocation date May 12, 2021 (1) Allocation date May 17, 2021 (1) Allocation date May 2022 (1) Weighted average fair value € 10.83 € 54.51 € 50.69 € 65.99 Weighted average share price € 28.20 € 174.51 € 185.92 € 153.16 Exercise price (2) € 28.32 € 173.66 € 175.16 € 142.60 Expected volatility (%) 36.6 % 46.5 % 46.5 % 44.4 % Expected life (years) 4.8 4.6 4.6 5.8 Risk-free interest rate (%) 1.6 % 3.8 % 3.8 % 3.9 % (1) Classified as cash-settled share-based payment arrangement; all other share-based payment arrangements are classified as equity-settled. (2) The share options allocated as of February 2020 and the phantom share options allocated as of May 2021 and 2022 are subject to an effective exercise price cap. Estimated allocation date 2023 Estimated allocation date 2024 Estimated allocation date 2025 Estimated allocation date 2026 Weighted average fair value (1) € 63.84 € 57.06 € 54.80 € 49.70 Weighted average share price (1) € 140.84 € 140.84 € 140.84 € 140.84 Exercise price (1) € 142.95 € 148.51 € 155.51 € 161.62 Expected volatility (%) 43.1 % 38.3 % 38.2 % 38.5 % Expected life (years) (1) 5.8 5.8 5.8 5.8 Risk-free interest rate (%) 3.9 % 3.9 % 3.9 % 3.9 % (1) Valuation parameter for estimated allocation dates derived from the Monte-Carlo simulation model .
Schedule of Number and Weighted-Average Exercise Price of Share Options	The (phantom) share options allocated and expected to be allocated to our Management Board as of December 31, 2022, are presented in the table below. Allocation date February 2020 Allocation date May 12, 2021 (1) Allocation date May 17, 2021 (1) Allocation date May 2022 (1) (Phantom) share options outstanding (expected to be allocated) 248,096 45,279 6,463 86,118 thereof allocated and vested but subject to performance and waiting requirements 124,048 11,320 1,616 — thereof allocated and un-vested 124,048 33,959 4,847 86,118 Weighted 28.32 173.66 175.16 142.60 (1) Classified as cash-settled share-based payment arrangement; all other share-based payment arrangements are classified as equity-settled. Estimated allocation date 2023 (1) Estimated allocation date 2024 (1) Estimated allocation date 2025 (1) Estimated allocation date 2026 (1) (Phantom) share options outstanding (expected to be allocated) 97,436 93,785 63,251 48,705 Weighted 142.95 148.51 155.51 161.62 (1) Valuation parameter derived from the Monte-Carlo simulation model.
Chief Executive Officer Grant
Disclosure of terms and conditions of share-based payment arrangement [line items]
Summary of Inputs Used in Measurement of Fair Value at Grant Date	Grant date October 9, 2019 Weighted average fair value € 5.63 Weighted average share price € 13.60 Exercise price € 13.60 Expected volatility (%) 41.4 % Expected life (years) 5.4 Risk-free interest rate (%) 1.5 %
Employee Stock Ownership Plan
Disclosure of terms and conditions of share-based payment arrangement [line items]
Summary of Inputs Used in Measurement of Fair Value at Grant Date	The inputs used in the measurement of the fair values at th e Grant date November 15, 2018 Grant dates between February 21 and April 3, 2019 Grant dates between April 29 and May 31, 2019 Grant date December 1, 2019 Weighted average fair value € 7.41 € 6.93 € 7.04 € 9.49 Weighted average share price € 14.40 € 15.72 € 16.03 € 19.84 Exercise price (1) € 10.14 € 15.03 € 15.39 € 15.82 Expected volatility (%) 46.0 % 46.0 % 46.0 % 46.0 % Expected life (years) 5.8 6.0 6.0 5.5 Risk-free interest rate (%) 0.1 % 0.1 % 0.1 % 0.1 % (1) With respect to the Management Board members, other than Ryan Richardson who was not a Management Board member at the time the options were granted, the options are subject to the effective exercise price cap as well as the maximum cap mechanism.
Schedule of Number and Weighted-Average Exercise Price of Share Options	Set out below is an overview of changes to share options outstanding and number of ordinary shares underlying these options that occurred during the periods indicated: Share options outstanding Number of ordinary shares underlying options Weighted average exercise price (€) (1) As of January 1, 2021 645,892 11,626,056 10.23 Forfeited (3,885 ) (69,932 ) 10.14 As of December 31, 2021 642,007 11,556,124 10.23 As of January 1, 2022 642,007 11,556,124 10.23 Modified (2) (1,040 ) (18,720 ) 10.14 Exercised (3) (583,383 ) (10,500,890 ) 10.14 As of December 31, 2022 57,584 1,036,514 11.10 thereof vested 48,331 869,960 10.14 thereof un-vested 9,253 166,554 15.29 (1) With respect to the Management Board members, other than Ryan Richardson who was not a Management Board member at the time the options were granted, the options are subject to the effective exercise price cap as well as the maximum cap mechanism. (2) Rights have been modified to cash-settled rights, all other terms remained unchanged . (3) The average closing price of an Deutsche Bundesbank)

Other non-financial Liabiliti_2

Other non-financial Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Other Liabilities [Abstract]
Summary of Other Non-Financial Liabilities	(in millions) December 31, 2022 December 31, 2021 Liabilities from wage taxes and social securities expenses € 761.8 € 3.8 Liabilities to employees 50.6 30.2 Liabilities from share-based payment arrangements 36.2 20.6 Other 29.2 4.3 Total € 877.8 € 58.9 Total current 860.8 46.1 Total non-current 17.0 12.8

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Summary of Right-of-Use Assets within Consolidated Statements of Financial Position	The following amounts are presented as right-of-use (in millions) December 31, December 31, Buildings € 206.5 € 175.0 Production facilities 3.0 19.4 Other operating equipment 2.4 3.5 Total € 211.9 € 197.9
Summary of Lease Liability Included in Interest-Bearing Loans and Borrowings	The following amounts are included in loans and borrowings as of the dates indicated: (in millions) December 31, December 31, Current € 36.0 € 27.9 Non-current 174.1 153.7 Total € 210.1 € 181.6
Summary of Amounts Recognized in Consolidated Statement of Operations	Depreciation Charge of Right-of-Use Years ended December 31, (in millions) 2022 2021 2020 Buildings € 35.2 € 14.7 € 4.7 Production facilities 23.1 14.0 1.6 Other operating equipment 0.5 0.3 — Total depreciation charge €58.8 €29.0 €6.3 Interest on lease liabilities 5.1 2.9 2.0 Expense related to short-term leases and leases of low-value 27.1 9.5 1.2 Total amounts recognized in profit or loss €91.0 €41.4 €9.5

Related Party Disclosures (Tabl

Related Party Disclosures (Tables)	12 Months Ended
	Dec. 31, 2022
Related Party [Abstract]
Summary of Compensation of Key Management Personnel	Our key management personnel has been defined as the members of the Management Board and the Supervisory Board. Key management personnel compensation is comprised of the following: Years ended December 31, (in millions) 2022 2021 2020 Management Board € 15.0 € 20.4 € 23.7 Fixed compensation 2.9 2.2 1.9 Short-term incentive – first installment 0.6 0.6 0.5 Short-term incentive – second installment (1) 0.7 1.2 0.6 Other performance-related variable compensation (2) 0.1 — — Share-based payments (incl. long-term incentive) (3) 10.7 16.4 20.7 Supervisory Board 0.5 0.4 0.4 Total compensation paid to key management personnel € 15.5 € 20.8 € 24.1 (1) The fair value of the second installment of the short-term incentive compensation which has been classified as cash-settled share-based payment arrangement was determined pursuant to the regulations of IFRS 2 “Share-based Payments.” This table shows the pro-rata (2) Includes a one-time (3) The fair value of the share-based payments was determined pursuant to the regulations of IFRS 2 “Share-based Payments.” This table shows the pro-rata , one-time 800,00 , June 30, all-equity - - The aggregate value of transactions related to key management personnel w as Years ended December 31, (in millions) 2022 2021 2020 Purchases of various goods and services from TRON (1) € — € — € 10.1 Total € — € — € 10.1 (1) We purchased various goods and services from TRON, an institute where Prof. Ugur Sahin, M.D., served as Managing Director. TRON is no longer considered to be a related party for the years ended December 31, 2022, and 2021, as the criteria for such classification are no longer fulfilled.
Summary of Transactions Between Other Related Parties	The total amount of transactions with ATHOS KG or entities controlled by it was as follows for the periods indicated: Years ended December 31, (in millions) 2022 2021 2020 Purchases of various goods and services from entities controlled by ATHOS KG € 0.3 € 0.9 € 2.3 Purchases of property and other assets from entities controlled by ATHOS KG 62.5 — 2.3 Total € 62.8 € 0.9 € 4.6 On December 22, 2022, we entered into a purchase agreement with Santo Service GmbH, pursuant to which we acquired the real estate property An der Goldgrube 12 and the existing laboratory and office building including any movable assets for a total consideration of € million. The purchase price was paid during the year ended December 31, 2022. Santo Service GmbH is wholly owned by AT Impf GmbH, that is controlled by ATHOS KG. The outstanding balances of transactions with ATHOS KG or entities controlled by them were as follows as of (in millions) December 31, December 31, ATHOS KG € — € 0.3 Total € — € 0.3

Significant Accounting Polici_4

Significant Accounting Policies - Additional Information (Details)	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [line items]
Payment terms in contracts with customers	payments from customers are due within 30 days after invoice
Operating and business equipment [Member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	1 year
Operating and business equipment [Member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	10 years

Significant Accounting Polici_5

Significant Accounting Policies - Useful Lives Applied to the Group's Property, Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2022
Buildings | Minimum
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, Useful life (Years)	10 years
Buildings | Maximum
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, Useful life (Years)	33 years
Equipment, tools and installations | Minimum
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, Useful life (Years)	5 years
Equipment, tools and installations | Maximum
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, Useful life (Years)	18 years

Significant Accounting Polici_6

Significant Accounting Policies - Useful Lives Applied to the Group's right-of-use Assets (Details)	12 Months Ended
	Dec. 31, 2022
Buildings | Minimum
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets, Useful life (Years)	2 years
Buildings | Maximum
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets, Useful life (Years)	25 years
Equipment, tools and installations | Minimum
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets, Useful life (Years)	2 years
Equipment, tools and installations | Maximum
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets, Useful life (Years)	5 years
Production facilities | Minimum
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets, Useful life (Years)	2 years
Production facilities | Maximum
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets, Useful life (Years)	3 years
Automobiles | Minimum
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets, Useful life (Years)	3 years
Automobiles | Maximum
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets, Useful life (Years)	4 years

Significant Accounting Polici_7

Significant Accounting Policies - Useful Lives Applied to the group's Intangible Assets (Details)	12 Months Ended
	Dec. 31, 2022
Intellectual property rights | Minimum
Disclosure of detailed information about intangible assets [line items]
Useful life measured as period of time, intangible assets other than goodwill	8 years
Intellectual property rights | Maximum
Disclosure of detailed information about intangible assets [line items]
Useful life measured as period of time, intangible assets other than goodwill	20 years
Licenses | Minimum
Disclosure of detailed information about intangible assets [line items]
Useful life measured as period of time, intangible assets other than goodwill	3 years
Licenses | Maximum
Disclosure of detailed information about intangible assets [line items]
Useful life measured as period of time, intangible assets other than goodwill	20 years
Software | Minimum
Disclosure of detailed information about intangible assets [line items]
Useful life measured as period of time, intangible assets other than goodwill	3 years
Software | Maximum
Disclosure of detailed information about intangible assets [line items]
Useful life measured as period of time, intangible assets other than goodwill	8 years

Significant Accounting Judgme_2

Significant Accounting Judgments, Estimates and Assumptions - Additional Information (Details)	Dec. 31, 2022 EUR (€)
Accounting Policies, Changes In Accounting Estimates And Errors [Abstract]
Estimated milestone payment to be received	€ 0

Group Information - Summary of

Group Information - Summary of Information about Subsidiaries (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
BioNTech BioNTainer Holding GmbH
Disclosure of subsidiaries [line items]
% equity interest	100%
BioNTech Cell & Gene Therapies GmbH
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech Delivery Technologies GmbH
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech Diagnostics GmbH
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech Europe GmbH
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech Individualized mRNA Manufacturing GmbH i.G.
Disclosure of subsidiaries [line items]
% equity interest	100%
BioNTech Innovation GmbH
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech Innovative Manufacturing Services GmbH
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech Idar-Oberstein Services GmbH
Disclosure of subsidiaries [line items]
% equity interest	100%
BioNTech Manufacturing GmbH
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech Manufacturing Marburg GmbH
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech Innovation and Services Marburg GmbH
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
JPT Peptide Technologies GmbH
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
NT Security and Services GmbH
Disclosure of subsidiaries [line items]
% equity interest	100%
reSano GmbH
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech Real Estate Holding GmbH
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech Real Estate Verwaltungs GmbH
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech Real Estate GmbH & Co. KG
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech Real Estate An der Goldgrube GmbH & Co. KG
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech Real Estate Haus Vier GmbH & Co. KG
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech Real Estate Adam-Opel-Straße GmbH & Co. KG
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech Real Estate An der Goldgrube 12 GmbH & Co. KG
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech Australia Pty Ltd
Disclosure of subsidiaries [line items]
% equity interest	100%
BioNTech R&D (Austria) GmbH
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech (Shanghai) Pharmaceuticals Co. Ltd.
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech Rwanda Ltd.
Disclosure of subsidiaries [line items]
% equity interest	100%
BioNTech Pharmaceuticals Asia Pacific Pte. Ltd.
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech Turkey Tıbbi Ürünler Ve Klinik Araştirma Ticaret Anonim Şirketi
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech UK Limited
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech Research and Development, Inc.
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech USA Holding, LLC
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
BioNTech US Inc.
Disclosure of subsidiaries [line items]
% equity interest	100%	100%
JPT Peptide Technologies Inc.
Disclosure of subsidiaries [line items]
% equity interest	100%	100%

Group Information - Summary o_2

Group Information - Summary of Information about Parent Company (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
BioNTech | AT Impf GmbH
Disclosure of subsidiaries [line items]
Ownership of ordinary shares in BioNTech (in %)	43.42%	43.75%

Group Information - Summary o_3

Group Information - Summary of Information about Entity with Significant Influence Over Group (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
BioNTech | Medine GmbH
Disclosure of subsidiaries [line items]
Ownership of ordinary shares in BioNTech (in %)	17.38%	17.11%

Business Combinations - Additio

Business Combinations - Additional Information (Details) - BioNTech Austria € in Millions	Oct. 01, 2021 EUR (€)
Disclosure of detailed information about business combination [line items]
Upfront consideration less acquired debt	€ 50
Renumeration payment	€ 23.2
Remuneration payment, period of recognition	3 years
Contingent consideration liability	€ 5.5
Bargain purchase	2.2
Maximum
Disclosure of detailed information about business combination [line items]
Contingent consideration liability	€ 100

Business Combinations - Summary

Business Combinations - Summary of Fair Values of Identifiable Net Assets (Details) € in Millions, $ in Billions	Oct. 01, 2021 EUR (€)	Dec. 31, 2022 USD ($)
Consideration
Consideration transferred | $		$ 1
BioNTech Austria
Assets
Intangible assets	€ 43.3
Other non-financial assets non-current and current	1.5
Total assets	44.8
Liabilities
Other non-financial liabilities non-current and current	15.4
Total liabilities	15.4
Total identifiable net assets at fair value	29.4
Bargain purchase	(2.2)
Consideration transferred	27.2
Consideration
Cash paid	21.7
Contingent consideration liability	5.5
Consideration transferred	€ 27.2

Business Combinations - Net Cas

Business Combinations - Net Cash Flow on Acquisition (Details) - BioNTech Austria € in Millions	Oct. 01, 2021 EUR (€)
Disclosure of detailed information about business combination [line items]
Transaction costs of the acquisition (included in cash flows from operating activities)	€ (0.5)
Net cash acquired (included in cash flows used in investing)	0.9
Cash paid (included in cash flow used in investing activities)	(21.7)
Net cash flow on acquisition	€ (21.3)

Revenues from Contracts with _3

Revenues from Contracts with Customers - Summary of Disaggregation of Revenues from Contracts with Customers (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues	€ 17,310.6	€ 18,976.7	€ 482.3
Goods and services transferred at a point in time
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues	4,447.2	4,034.3	108.8
Goods and services transferred over time
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues	127.2	113.7	185
Revenue recognition applying the sales-based or usage-based royalty recognition constraint model
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues	12,736.2	14,828.7	188.5
Commercial revenues
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues	17,194.6	18,874	303.5
Commercial revenues | COVID-19 vaccine revenues
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues	17,145.2	18,806.8	270.5
Commercial revenues | Sales to collaboration partners
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues	1,224.3	970.9	61.4
Commercial revenues | Direct product sales to customers
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues	3,184.7	3,007.2	20.6
Commercial revenues | Share of collaboration partners' gross profit and sales milestones
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues	12,736.2	14,828.7	188.5
Commercial revenues | Other sales
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues	49.4	67.2	33
Research & development revenues
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues	€ 116	€ 102.7	€ 178.8

Revenues from Contracts with _4

Revenues from Contracts with Customers - Additional Information (Details) - EUR (€) € in Millions		12 Months Ended
	Jan. 12, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues		€ 17,310.6	€ 18,976.7	€ 482.3
Trade and other receivables		7,145.6	12,381.7
Remaining upfront fees contract liabilities		65.7	61.9
Advance payment received for future COVID 19 vaccine sale		56.3	131.9
Trade receivables outstanding collected in cash
Disclosure of disaggregation of revenue from contracts with customers [line items]
Adjustments for decrease in trade and other receivables	€ 1,816.5
Commercial revenues
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues		17,194.6	18,874	303.5
United States
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues		12,709.7	14,636.5	381.9
Germany
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues		3,031	2,241.9
Belgium
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues			675	56.2
Pfizer Inc.
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues		13,795.8	15,500	371.5
German Federal Ministry of Health
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues		3,020.5	1,945.6
Genentech Inc.
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues				49.2
Sales to collaboration partners | Commercial revenues
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues		1,224.3	970.9	61.4
Sales to collaboration partners | Commercial revenues | Manufacturing Variances
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues		850	31	0
Direct product sales to customers | Commercial revenues
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues		3,184.7	3,007.2	20.6
Share of collaboration partners' gross profit and sales milestones | Commercial revenues
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues		€ 12,736.2	14,828.7	€ 188.5
Share of colaborations partners' gross profit | Commercial revenues
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues			14,352.1
Share of collaboration partners' sales milestones | Commercial revenues
Disclosure of disaggregation of revenue from contracts with customers [line items]
Total revenues			€ 476.6

Revenues from Contracts with _5

Revenues from Contracts with Customers - Summary of Contract Balances (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Revenue From Contracts With Customers [Abstract]
Trade and other receivables	€ 7,145.6	€ 12,381.7
Contract liabilities	125.5	195.1
Refund liabilities	€ 24.4	€ 90

Revenues from Contracts with _6

Revenues from Contracts with Customers - Summary of Revenue Recognized (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue From Contracts With Customers [Abstract]
Amounts included in contract liabilities at the beginning of the year	€ 63.1	€ 73.7	€ 58.9

Revenues from Contracts with _7

Revenues from Contracts with Customers - Summary of Contract Liabilities Allocated to Remaining Performance Obligations (Unsatisfied or Partially Unsatisfied) (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Disclosure of performance obligations [line items]
Contract liabilities	€ 125.5	€ 195.1
Unsatisfied Or Partially Unsatisfied
Disclosure of performance obligations [line items]
Contract liabilities	125.5	195.1
Unsatisfied Or Partially Unsatisfied | Within one year
Disclosure of performance obligations [line items]
Contract liabilities	77.1	186.1
Unsatisfied Or Partially Unsatisfied | More than one year
Disclosure of performance obligations [line items]
Contract liabilities	€ 48.4	€ 9

Income and Expenses - Cost of S

Income and Expenses - Cost of Sales (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Income And Expenses [Line Items]
Cost of sales	€ 2,995	€ 2,911.5	€ 59.3
Commercial revenues
Disclosure Of Income And Expenses [Line Items]
Cost of sales	2,995	2,911.5	59.3
COVID-19 vaccine revenues | Commercial revenues
Disclosure Of Income And Expenses [Line Items]
Cost of sales	2,960.1	2,855.6	35.6
Other sales | Commercial revenues
Disclosure Of Income And Expenses [Line Items]
Cost of sales	€ 34.9	€ 55.9	€ 23.7

Income and Expenses - Research

Income and Expenses - Research and Development Expenses (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Income And Expenses [Line Items]
Research and development expenses	€ 1,537	€ 949.2	€ 645
Depreciation and amortization
Disclosure Of Income And Expenses [Line Items]
Research and development expenses	49.3	32.9	30.2
Purchased services
Disclosure Of Income And Expenses [Line Items]
Research and development expenses	621.6	572.6	359.9
Wages, benefits and social security expense
Disclosure Of Income And Expenses [Line Items]
Research and development expenses	385.9	233.1	126.3
Laboratory supplies
Disclosure Of Income And Expenses [Line Items]
Research and development expenses	398	53.8	107.8
Other
Disclosure Of Income And Expenses [Line Items]
Research and development expenses	€ 82.2	€ 56.8	€ 20.8

Income and Expenses - Sales and

Income and Expenses - Sales and Marketing Expense (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Income And Expenses [Line Items]
Sales and marketing expenses	€ 59.5	€ 50.4	€ 14.5
Purchased services
Disclosure Of Income And Expenses [Line Items]
Sales and marketing expenses	24	26.5	10.9
IT costs
Disclosure Of Income And Expenses [Line Items]
Sales and marketing expenses	11.2	5	0.2
Wages, benefits and social security expense
Disclosure Of Income And Expenses [Line Items]
Sales and marketing expenses	7.8	4.3	1.6
Other
Disclosure Of Income And Expenses [Line Items]
Sales and marketing expenses	€ 16.5	€ 14.6	€ 1.8

Income and Expenses - General A

Income and Expenses - General And Administrative Expenses (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Income And Expenses [Line Items]
General and administrative expenses	€ 484.7	€ 285.8	€ 94
IT and office equipment
Disclosure Of Income And Expenses [Line Items]
General and administrative expenses	88.1	25.1	7.4
Wages, benefits and social security expense
Disclosure Of Income And Expenses [Line Items]
General and administrative expenses	145.9	90.5	33
Purchased services
Disclosure Of Income And Expenses [Line Items]
General and administrative expenses	143.9	70.2	26
Insurance premiums
Disclosure Of Income And Expenses [Line Items]
General and administrative expenses	21.3	30.4	4.8
Other
Disclosure Of Income And Expenses [Line Items]
General and administrative expenses	€ 85.5	€ 69.6	€ 22.8

Income and Expenses - Other Ope

Income and Expenses - Other Operating Expense (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Income And Expenses [Line Items]
Other operating expenses	€ 407	€ 94.4	€ 2.4
Loss on derivative instruments at fair value through profit or loss
Disclosure Of Income And Expenses [Line Items]
Other operating expenses	385.5	86.3	0
Other
Disclosure Of Income And Expenses [Line Items]
Other operating expenses	€ 21.5	€ 8.1	€ 2.4

Income and Expenses - Other O_2

Income and Expenses - Other Operating Income (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Income And Expenses [Line Items]
Other operating income	€ 815.3	€ 598.4	€ 250.5
Foreign exchange differences, net
Disclosure Of Income And Expenses [Line Items]
Other operating income	727.4	446.3	0
Government grants
Disclosure Of Income And Expenses [Line Items]
Other operating income	1.4	137.2	239
Gain on derivative instruments at fair value through profit or loss
Disclosure Of Income And Expenses [Line Items]
Other operating income	0	5.7	0
Other
Disclosure Of Income And Expenses [Line Items]
Other operating income	€ 86.5	€ 9.2	€ 11.5

Income and Expenses - Additiona

Income and Expenses - Additional Information (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Income And Expenses [Line Items]
Fair value adjustments of financial instruments measured at fair value	€ 0	€ 277.8	€ 17.3
BMBF Government Grant
Disclosure Of Income And Expenses [Line Items]
Funding received		€ 375	€ 375

Income and Expenses - Finance I

Income and Expenses - Finance Income (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Analysis of income and expense [abstract]
Fair value adjustments of financial instruments measured at fair value	€ 216.8	€ 0	€ 0
Foreign exchange differences, net	65	66.2	0
Interest income	48.5	1.5	1.6
Finance income	€ 330.3	€ 67.7	€ 1.6

Income and Expenses - Finance E

Income and Expenses - Finance Expense (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Analysis of income and expense [abstract]
Interest expenses related to financial assets	€ 11.1	€ 2.5	€ 0
Interest expenses related to lease liabilities	5.1	2.9	2
Amortization of financial instruments	2.7	21.9	3.1
Fair value adjustments of financial instruments measured at fair value	0	277.8	17.3
Foreign exchange differences, net	0	0	42.6
Finance expenses	€ 18.9	€ 305.1	€ 65

Income and Expenses - Employee

Income and Expenses - Employee Benefits Expense (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Analysis of income and expense [abstract]
Wages and salaries	€ 544.8	€ 345.9	€ 160.7
Social security costs	58.6	31.7	17.9
Pension costs	2.1	1.2	0.8
Total	€ 605.5	€ 378.8	€ 179.4

Income Tax - Additional Informa

Income Tax - Additional Information (Details) - EUR (€) € in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Statutory tax rate		27.25%	30.72%	30.79%
Tax rate for deferred taxes		27.20%
State income tax with average rate		27.20%	31.60%
Non-tax effective income		€ 87.9	€ 0.3	€ 0
Deferred tax assets settlement	€ 33.4
Current tax relating to items credited (charged) directly to equity		368.8
Current income taxes		3,629.6	4,535	0
Non cash current tax relating to items credited (charged) directly to equity		374.1
Deferred tax assets and liabilities, net recognized	223.4	223.4	(66.7)	161
Recognized in P&L		109.9	(218.9)
Federal tax losses		304	238.1	136.8
State tax losses		184.6	147.4	60.9
Federal tax losses subject to expiration		24
State tax losses subject to expiration		€ 179
Corporate tax rate		15%
Solidarity surcharge rate		5.50%
Decrease in corporate tax rate		€ 23
Federal corporate income tax		21%
AUSTRIA
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Corporate tax rate		25%
Valuation adjustment
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets and liabilities, net recognized	(136.7)	€ (136.7)	(81)	€ (50.5)
Recognized in P&L		(55.7)	€ (30.5)
LTI-plus program
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Current tax relating to items credited (charged) directly to equity		5.3
Income taxes paid (refund)	14
Current income taxes		8.7
Chief Executive Officer Grant
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Current tax relating to items credited (charged) directly to equity		147.2
Deferred tax assets and liabilities, net recognized	€ 153.6	153.6
Recognized in P&L		€ 6.4
BioNTech USA Holding, LLC
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
State income tax with average rate		4.70%

Income Tax - Summary of Current

Income Tax - Summary of Current and Deferred Tax Expense (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Taxes [Abstract]
Current income taxes	€ 3,629.6	€ 4,535	€ 0
Deferred taxes	(109.9)	218.9	(161)
Income taxes	€ 3,519.7	€ 4,753.9	€ (161)

Income Tax - Summary of Reconci

Income Tax - Summary of Reconciliation of Expected Income Tax Benefit to Actual Income (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Taxes [Abstract]
Profit / (loss) before tax	€ 12,954.1	€ 15,046.4	€ (145.8)
Expected tax credit / (benefit)	3,529.7	4,622.5	(44.9)
Effects
Deviation due to local tax basis	8.9	9.1	0.6
Deviation due to deviating income tax rate (Germany and foreign countries)	7.3	9.4	1.3
Change in valuation allowance	30.6	3	(26.2)
Effects from tax losses	23.2	19.5	(90.4)
Change in deferred taxes due to tax rate change	(2.3)	(7.5)	0
Non-deductible expenses	2.5	90.5	0.8
Non-tax effective income	(87.9)	(0.3)	0
Non tax-effective share-based payment expenses	8.7	15.5	9.8
Tax-effective equity transaction costs	0	(1.2)	(10.2)
Adjustment prior year taxes	(31.5)	(2.9)	0.3
Non-tax effective bargain purchase	0	(0.7)	(2.2)
Other effects	30.5	(3)	0.1
Income taxes	€ 3,519.7	€ 4,753.9	€ (161)
Effective tax rate	27.20%	31.60%

Income Tax - Summary of Deferre

Income Tax - Summary of Deferred Taxes (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning Balance Deferred Tax Assets Net	€ (66.7)	€ 161
Recognized in P&L	109.9	(218.9)
Recognized in OCI	0.3	0
Recognized directly in equity	179.9
Acquisition of subsidiaries and businesses		(8.8)
Ending Balance Deferred Tax Assets Net	223.4	(66.7)
Gross carrying amount
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning Balance Deferred Tax Assets Net	14.3	211.5
Recognized in P&L	165.6	(188.4)
Recognized in OCI	0.3	0
Recognized directly in equity	179.9
Acquisition of subsidiaries and businesses		(8.8)
Ending Balance Deferred Tax Assets Net	360.1	14.3
Valuation adjustment
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning Balance Deferred Tax Assets Net	(81)	(50.5)
Recognized in P&L	(55.7)	(30.5)
Recognized in OCI	0	0
Recognized directly in equity	0
Acquisition of subsidiaries and businesses		0
Ending Balance Deferred Tax Assets Net	(136.7)	(81)
Fixed assets | Gross carrying amount
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning Balance Deferred Tax Assets Net	(6.5)	5.6
Recognized in P&L	22.3	(1.3)
Recognized in OCI	0	0
Recognized directly in equity	0
Acquisition of subsidiaries and businesses		(10.8)
Ending Balance Deferred Tax Assets Net	15.8	(6.5)
Right-of-use assets | Gross carrying amount
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning Balance Deferred Tax Assets Net	(47.5)	(30)
Recognized in P&L	(8.3)	(17.5)
Recognized in OCI	0	0
Recognized directly in equity	0
Acquisition of subsidiaries and businesses		0
Ending Balance Deferred Tax Assets Net	(55.8)	(47.5)
Inventories | Gross carrying amount
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning Balance Deferred Tax Assets Net	1.8	1
Recognized in P&L	147.1	0.8
Recognized in OCI	0	0
Recognized directly in equity	0
Acquisition of subsidiaries and businesses		0
Ending Balance Deferred Tax Assets Net	148.9	1.8
Trade and other receivables | Gross carrying amount
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning Balance Deferred Tax Assets Net	(95.6)	(3)
Recognized in P&L	(67.1)	(92.6)
Recognized in OCI	0	0
Recognized directly in equity	0
Acquisition of subsidiaries and businesses		0
Ending Balance Deferred Tax Assets Net	(162.7)	(95.6)
Lease liabilities | Gross carrying amount
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning Balance Deferred Tax Assets Net	0	0
Recognized in P&L		0
Recognized in OCI		0
Acquisition of subsidiaries and businesses		0
Ending Balance Deferred Tax Assets Net		0
Contract liabilities | Gross carrying amount
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning Balance Deferred Tax Assets Net	10.6	23.4
Recognized in P&L	(20.6)	(12.8)
Recognized in OCI	0	0
Recognized directly in equity	0
Acquisition of subsidiaries and businesses		0
Ending Balance Deferred Tax Assets Net	(10)	10.6
Lease liabilities, loans and borrowings | Gross carrying amount
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning Balance Deferred Tax Assets Net	71.8	25.9
Recognized in P&L	(9)	45.9
Recognized in OCI	0	0
Recognized directly in equity	0
Acquisition of subsidiaries and businesses		0
Ending Balance Deferred Tax Assets Net	62.8	71.8
Net employee defined benefit liabilities | Gross carrying amount
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning Balance Deferred Tax Assets Net	0.9	0.8
Recognized in P&L	(0.5)	0.1
Recognized in OCI	0.3	0
Recognized directly in equity	0
Acquisition of subsidiaries and businesses		0
Ending Balance Deferred Tax Assets Net	0.7	0.9
Share-based payments | Gross carrying amount
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning Balance Deferred Tax Assets Net	0
Recognized in P&L	8.5
Recognized in OCI	0
Recognized directly in equity	179.9
Ending Balance Deferred Tax Assets Net	188.4	0
Other provisions | Gross carrying amount
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning Balance Deferred Tax Assets Net	6.3	1.5
Recognized in P&L	4.7	4.8
Recognized in OCI	0	0
Recognized directly in equity	0
Acquisition of subsidiaries and businesses		0
Ending Balance Deferred Tax Assets Net	11	6.3
Other (incl. deferred expenses) | Gross carrying amount
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning Balance Deferred Tax Assets Net	1.6	10.6
Recognized in P&L	59.9	(9)
Recognized in OCI	0	0
Recognized directly in equity	0
Acquisition of subsidiaries and businesses		0
Ending Balance Deferred Tax Assets Net	61.5	1.6
Tax losses / tax credits | Gross carrying amount
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning Balance Deferred Tax Assets Net	70.9	175.7
Recognized in P&L	28.6	(106.8)
Recognized in OCI	0	0
Recognized directly in equity	0
Acquisition of subsidiaries and businesses		2
Ending Balance Deferred Tax Assets Net	99.5	70.9
Thereof deferred tax assets
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning Balance Deferred Tax Assets Net	0
Recognized in P&L	58.9
Recognized in OCI	0
Recognized directly in equity	179.9
Ending Balance Deferred Tax Assets Net	238.8	0
Thereof deferred tax liability
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Beginning Balance Deferred Tax Assets Net	(66.7)
Recognized in P&L	60.2
Recognized in OCI	0.3
Recognized directly in equity	0
Ending Balance Deferred Tax Assets Net	€ (6.2)	€ (66.7)

Income Tax - Summary of Accumul

Income Tax - Summary of Accumulated Tax Losses (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Taxes [Abstract]
Corporate tax	€ 352.3	€ 272	€ 596.4
Trade tax	204.1	170.6	513.6
Federal tax credits	10.5	4	0.8
State tax credits	€ 4.1	€ 1.6	€ 0.3

Earnings per Share - Summary of

Earnings per Share - Summary of Income and Share Data Used in the Basic and diluted EPS Calculations (Details) - EUR (€) € / shares in Units, € in Millions, shares in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings per share [abstract]
Profit attributable to ordinary equity holders of the parent for basic earnings	€ 9,434.4	€ 10,292.5	€ 15.2
Weighted average number of ordinary shares outstanding for basic EPS (in shares)	243.3	244	235.4
Effects of dilution from share options (in shares)	6.5	15.7	13.1
Weighted average number of ordinary shares outstanding adjusted for the effect of dilution (in shares)	249.8	259.7	248.5
Earnings per share
Basic profit for the period per share (in euros per share)	€ 38.78	€ 42.18	€ 0.06
Diluted profit for the period per share (in euros per share)	€ 37.77	€ 39.63	€ 0.06

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Property, Plant and Equipment (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	€ 322.5
Property, plant and equipment, ending balance	609.2	€ 322.5
Gross carrying amount
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	396.7	285.3
Additions	329.2	127.5
Disposals	1.6	17.6
Reclassifications	0	0
Currency differences	(1.2)	(1.3)
Acquisition of subsidiaries and businesses		0.2
Property, plant and equipment, ending balance	725.5	396.7
Cumulative depreciation and impairment charges
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	(74.2)	(58.3)
Depreciation	42.4	29.4
Disposals	(0.4)	(13.7)
Currency differences	0.1	0.2
Property, plant and equipment, ending balance	(116.3)	(74.2)
Land and buildings
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	89.9
Property, plant and equipment, ending balance	195	89.9
Land and buildings | Gross carrying amount
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	104.1	61.3
Additions	100.2	20
Disposals	0	0.8
Reclassifications	12	23.1
Currency differences	(0.7)	(0.5)
Acquisition of subsidiaries and businesses		0
Property, plant and equipment, ending balance	217	104.1
Land and buildings | Cumulative depreciation and impairment charges
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	(14.2)	(10.4)
Depreciation	7.8	4.4
Disposals	0	(0.6)
Currency differences	0	0
Property, plant and equipment, ending balance	(22)	(14.2)
Equipment, tools and installations
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	138.3
Property, plant and equipment, ending balance	178.7	138.3
Equipment, tools and installations | Gross carrying amount
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	198.3	142.4
Additions	46.7	44.3
Disposals	1.1	15.1
Reclassifications	28.2	25.8
Currency differences	(0.9)	(0.7)
Acquisition of subsidiaries and businesses		0.2
Property, plant and equipment, ending balance	273	198.3
Equipment, tools and installations | Cumulative depreciation and impairment charges
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	(60)	(47.9)
Depreciation	34.6	25
Disposals	(0.4)	(13.1)
Currency differences	0.1	0.2
Property, plant and equipment, ending balance	(94.3)	(60)
Construction in progress and advance payments
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	94.3
Property, plant and equipment, ending balance	235.5	94.3
Construction in progress and advance payments | Gross carrying amount
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	94.3	81.6
Additions	182.3	63.2
Disposals	(0.5)	1.7
Reclassifications	(40.2)	(48.9)
Currency differences	(0.4)	(0.1)
Acquisition of subsidiaries and businesses		0
Property, plant and equipment, ending balance	235.5	94.3
Construction in progress and advance payments | Cumulative depreciation and impairment charges
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	0	0
Depreciation	0	0
Disposals	0	0
Currency differences	0	0
Property, plant and equipment, ending balance	€ 0	€ 0

Intangible Assets - Summary of

Intangible Assets - Summary of Detailed Information About Intangible Assets (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	€ 202.4
Ending balance	219.7	€ 202.4
Gross carrying amount
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	257.2	206.9
Additions	34.2	10.1
Disposals	0.1	9.7
Reclassifications	0	0
Currency differences	(5.3)	(6.6)
Acquisition of subsidiaries and businesses		43.3
Ending balance	296.6	257.2
Cumulative depreciation and impairment charges
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(54.8)	(43.4)
Amortization	22	16.8
Disposals	(0.1)	(5.5)
Currency differences	0.2	0.1
Ending balance	(76.9)	(54.8)
Goodwill
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	57.8
Ending balance	61.2	57.8
Goodwill | Gross carrying amount
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	57.8	53.7
Additions	0	0
Disposals	0	0
Reclassifications	0	0
Currency differences	(3.4)	(4.1)
Acquisition of subsidiaries and businesses		0
Ending balance	61.2	57.8
Goodwill | Cumulative depreciation and impairment charges
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	0	0
Amortization	0	0
Disposals	0	0
Currency differences	0	0
Ending balance	0	0
Concessions, licenses, in-process R&D and similar rights
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	136.8
Ending balance	145.4	136.8
Concessions, licenses, in-process R&D and similar rights | Gross carrying amount
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	191.6	147.2
Additions	22.8	5.9
Disposals	0.1	8.5
Reclassifications	6.1	1.2
Currency differences	(1.9)	(2.5)
Acquisition of subsidiaries and businesses		43.3
Ending balance	222.3	191.6
Concessions, licenses, in-process R&D and similar rights | Cumulative depreciation and impairment charges
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	(54.8)	(43.4)
Amortization	22	16.8
Disposals	(0.1)	(5.5)
Currency differences	0.2	0.1
Ending balance	(76.9)	(54.8)
Advance payments
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	7.8
Ending balance	13.1	7.8
Advance payments | Gross carrying amount
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	7.8	6
Additions	11.4	4.2
Disposals	0	1.2
Reclassifications	(6.1)	(1.2)
Currency differences	0	0
Acquisition of subsidiaries and businesses		0
Ending balance	13.1	7.8
Advance payments | Cumulative depreciation and impairment charges
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	0	0
Amortization	0	0
Disposals	0	0
Currency differences	0	0
Ending balance	€ 0	€ 0

Intangible Assets - Summary o_2

Intangible Assets - Summary of Goodwill Recognized (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about intangible assets [line items]
Goodwill	€ 61.2	€ 57.8
CGU Immunotherapies
Disclosure of detailed information about intangible assets [line items]
Goodwill	60.7	57.3
External Product Sales of JPT
Disclosure of detailed information about intangible assets [line items]
Goodwill	€ 0.5	€ 0.5

Intangible Assets - Additional

Intangible Assets - Additional Information (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about intangible assets [line items]
Goodwill	€ 61.2	€ 57.8
Total non-current assets	1,357.1	758.5
United States | Subsidiaries
Disclosure of detailed information about intangible assets [line items]
Total non-current assets	€ 188	€ 139.7

Financial Assets and Financia_3

Financial Assets and Financial Liabilities - Summary of Cash and Cash Equivalents (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash And Cash Equivalents [Line Items]
Cash at banks and on hand	€ 1,325.2	€ 1,092.7
Cash equivalents	12,549.9	600
Total	13,875.1	1,692.7	€ 1,210.2	€ 519.1
Bank deposits
Cash And Cash Equivalents [Line Items]
Cash equivalents	9,401	600
Money market funds
Cash And Cash Equivalents [Line Items]
Cash equivalents	€ 3,148.9	€ 0

Financial Assets and Financia_4

Financial Assets and Financial Liabilities - Summary of Financial Assets at Amortized Cost and at Fair Value through OCI and Profit or Loss (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Disclosure of financial assets [line items]
Total financial assets	€ 7,415.2	€ 12,784.6
Total current	7,335	12,763.3
Total non-current	80.2	21.3
Foreign exchange forward contracts | Derivatives not designated as hedging instruments
Disclosure of financial assets [line items]
Total financial assets	183.7	5.7
Non-listed equity investments | Equity instruments designated at fair value through OCI
Disclosure of financial assets [line items]
Total financial assets	57.1	19.5
Listed equity investments | Equity instruments designated at fair value through OCI
Disclosure of financial assets [line items]
Total financial assets	20	0
Trade and other receivables | Financial assets at amortized cost
Disclosure of financial assets [line items]
Total financial assets	7,145.6	12,381.7
Cash deposit with an original term of six months | Financial assets at amortized cost
Disclosure of financial assets [line items]
Total financial assets	0	375.2
Other financial assets | Financial assets at amortized cost
Disclosure of financial assets [line items]
Total financial assets	€ 8.8	€ 2.5

Financial Assets and Financia_5

Financial Assets and Financial Liabilities - Additional Information (Details) - EUR (€) € in Millions	1 Months Ended		12 Months Ended
	Nov. 30, 2022	Jan. 31, 2022	Dec. 31, 2022
June 2020 Private Placement | Convertible Note
Disclosure of financial liabilities [line items]
Maturity period			4 years
Investment in convertible note			€ 100
Convertible note coupon rate			4.50%
Conversion premium of convertible note			20%
Effective interest rate			9%
Crescendo Biologics Ltd
Disclosure of financial liabilities [line items]
Percentage of shares acquired in equity instruments		13%
Ryvu Therapeutics S.A.
Disclosure of financial liabilities [line items]
Percentage of shares acquired in equity instruments	8.30%
Percentage of voting rights in equity instruments	7.10%

Financial Assets and Financia_6

Financial Assets and Financial Liabilities - Summary of Financial Liabilities at Amortized Cost and at Fair Value through Profit or Loss (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Disclosure of financial liabilities [line items]
Financial liabilities	€ 1,207.5	€ 1,658
Total current	1,025.2	1,480.3
Total non-current	182.3	177.7
Lease liabilities, loans and borrowings
Disclosure of financial liabilities [line items]
Total	212.2	301.5
Total current	36	129.9
Total non-current	176.2	171.6
Total trade payables and other financial liabilities at amortized cost, other than loans and borrowings	212.2	301.5
Lease liabilities, loans and borrowings | Convertible note – host contract
Disclosure of financial liabilities [line items]
Total	0	99.7
Total trade payables and other financial liabilities at amortized cost, other than loans and borrowings	0	99.7
Lease liabilities, loans and borrowings | Loans and borrowings
Disclosure of financial liabilities [line items]
Total	2.1	20.2
Total trade payables and other financial liabilities at amortized cost, other than loans and borrowings	2.1	20.2
Lease liabilities, loans and borrowings | Lease liabilities
Disclosure of financial liabilities [line items]
Total	210.1	181.6
Total trade payables and other financial liabilities at amortized cost, other than loans and borrowings	210.1	181.6
Other financial liabilities
Disclosure of financial liabilities [line items]
Total	989.2	978.7
Total financial liabilities at fair value	6.1	377.8
Total trade payables and other financial liabilities at amortized cost, other than loans and borrowings	989.2	978.7
Financial liabilities	995.3	1,356.5
Total current	989.2	1,350.4
Total non-current	6.1	6.1
Other financial liabilities | Convertible note – embedded derivative
Disclosure of financial liabilities [line items]
Derivatives not designated as hedging instruments	0	308.7
Other financial liabilities | Foreign exchange forward contracts
Disclosure of financial liabilities [line items]
Derivatives not designated as hedging instruments	0	63
Other financial liabilities | Contingent consideration
Disclosure of financial liabilities [line items]
Financial liabilities at fair value through profit or loss	6.1	6.1
Other financial liabilities | Trade payables
Disclosure of financial liabilities [line items]
Total	204.1	160
Total trade payables and other financial liabilities at amortized cost, other than loans and borrowings	204.1	160
Other financial liabilities | Other financial liabilities
Disclosure of financial liabilities [line items]
Total	785.1	818.7
Total trade payables and other financial liabilities at amortized cost, other than loans and borrowings	785.1	818.7
Lease liabilities, loans and borrowings
Disclosure of financial liabilities [line items]
Financial liabilities	212.2	301.5
Other financial liabilities
Disclosure of financial liabilities [line items]
Financial liabilities	€ 995.3	€ 1,356.5

Financial Assets and Financia_7

Financial Assets and Financial Liabilities - Summary of Carrying Amount of Monetary Assets (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Cash And Cash Equivalents [Line Items]
Total	€ 7,058.1	€ 11,675
Currency risk | Monetary liabilities and provisions in U.S. dollar
Cash And Cash Equivalents [Line Items]
Total	1,527.8	656.7
Currency risk | Monetary assets in U.S. dollar
Cash And Cash Equivalents [Line Items]
Total	7,098.5	11,895.5
Currency risk | Cash and cash equivalents in U.S. dollar
Cash And Cash Equivalents [Line Items]
Total	€ 1,487.4	€ 436.2

Financial Assets and Financia_8

Financial Assets and Financial Liabilities - Summary of Effect of Changes in foreign Exchange Rates (Details) € in Millions	12 Months Ended
	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)
+5 %
Disclosure Of Effect Of Changes In Foreign Exchange Rates [Line Items]
Effect on profit / (loss) before tax	€ (195.2)	€ (329.5)
Effect on pre-tax equity	(191.5)	(328.5)
-5 %
Disclosure Of Effect Of Changes In Foreign Exchange Rates [Line Items]
Effect on profit / (loss) before tax	215.7	364.3
Effect on pre-tax equity	€ 211.7	€ 363
United States | U.S. dollar | Currency risk
Disclosure Of Effect Of Changes In Foreign Exchange Rates [Line Items]
Closing rate	1.0666	1.1326
Average rate	1.053	1.1827

Financial Assets and Financia_9

Financial Assets and Financial Liabilities - Summary of Maturity Profile of Financial Liabilities Based on Contractual Undiscounted Payments (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Disclosure of financial liabilities [line items]
Lease liabilities	€ 210.1	€ 181.6
Financial liabilities	1,207.5	1,658
Liquidity risk
Disclosure of financial liabilities [line items]
Loans and borrowings	2.1	20.2
Trade and other payables	204.1	160
Lease liabilities	232.5	209.3
Contingent consideration	6.1	6.1
Foreign exchange forward contracts		63
Other financial liabilities	785.1	818.7
Financial liabilities	1,229.9	1,277.3
Liquidity risk | Less than 1 year
Disclosure of financial liabilities [line items]
Loans and borrowings	0	2.6
Trade and other payables	204.1	160
Lease liabilities	40.5	31.3
Contingent consideration	0	0
Foreign exchange forward contracts		63
Other financial liabilities	785.1	818.7
Financial liabilities	1,029.7	1,075.6
Liquidity risk | 1 to 5 years
Disclosure of financial liabilities [line items]
Loans and borrowings	2.1	11.5
Trade and other payables	0	0
Lease liabilities	112.9	89.1
Contingent consideration	0	0
Foreign exchange forward contracts		0
Other financial liabilities	0	0
Financial liabilities	115	100.6
Liquidity risk | More than 5 years
Disclosure of financial liabilities [line items]
Loans and borrowings	0	6.1
Trade and other payables	0	0
Lease liabilities	79.1	88.9
Contingent consideration	6.1	6.1
Foreign exchange forward contracts		0
Other financial liabilities	0	0
Financial liabilities	€ 85.2	€ 101.1

Financial Assets and Financi_10

Financial Assets and Financial Liabilities - Summary of Changes in Liabilities Arising From Financing Activities (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	€ 610.2	€ 271
Cash flows	(59.1)	(66.7)
Acquisition of subsidiaries and businesses	0	1.3
Changes in fair value	0	277.8
New leases and disposals	67.4	109.8
Reclassification	0	0
Other	(406.3)	17
Ending balance	212.2	610.2
Current obligations under lease contracts
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	27.9	6.1
Cash flows	(41.1)	(14.1)
Acquisition of subsidiaries and businesses	0	0
Changes in fair value	0	0
New leases and disposals	14.8	22.1
Reclassification	33.3	13.4
Other	1.1	0.4
Ending balance	36	27.9
Non-current obligations under lease contracts
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	153.7	78.1
Cash flows	0	0
Acquisition of subsidiaries and businesses	0	0
Changes in fair value	0	0
New leases and disposals	52.6	87.7
Reclassification	(33.3)	(13.4)
Other	1.1	1.3
Ending balance	174.1	153.7
Lease liabilities, loans and borrowings
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	119.9	155.9
Cash flows	(18)	(52.6)
Acquisition of subsidiaries and businesses	0	1.3
Changes in fair value	0	0
New leases and disposals	0	0
Reclassification	0	0
Other	(99.8)	15.3
Ending balance	2.1	119.9
Convertible note – embedded derivative
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	308.7	30.9
Cash flows	0	0
Acquisition of subsidiaries and businesses	0	0
Changes in fair value	0	277.8
New leases and disposals	0	0
Reclassification	0	0
Other	(308.7)	0
Ending balance	€ 0	€ 308.7

Inventories - Summary of Invent

Inventories - Summary of Inventories (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Inventories [Abstract]
Raw materials and supplies	€ 409.7	€ 248.3
Unfinished goods	21	84.5
Finished goods	8.9	169.7
Total	€ 439.6	€ 502.5

Inventories - Additional Inform

Inventories - Additional Information (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Inventories [Abstract]
Inventory write-offs	€ 484.6	€ 194.6
Costs of inventories	€ 1,550.6	€ 1,255.1

Other Non-Financial Assets - Su

Other Non-Financial Assets - Summary of Other Assets (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Other Assets [Abstract]
Sales tax receivable	€ 93.8	€ 26.7
Deferred expenses	88.7	62.1
Prepayments related to CRO and CMO contracts	35.3	22.8
Prepayments related to service contracts	31.3	6.5
Other	29.3	9.7
Total	278.4	127.8
Total current	271.9	113.4
Total non-current	€ 6.5	€ 14.4

Issued Capital and Reserves - A

Issued Capital and Reserves - Additional Information (Details) € / shares in Units, $ / shares in Units, € in Millions, $ in Millions		1 Months Ended					3 Months Ended	12 Months Ended
	May 02, 2022 EUR (€)	Nov. 30, 2022 EUR (€)	Jun. 30, 2022 EUR (€) € / shares	Mar. 31, 2022 EUR (€) shares	Feb. 28, 2022 EUR (€)	Jan. 31, 2022 EUR (€) shares	Mar. 17, 2023 EUR (€)	Dec. 31, 2022 EUR (€) shares	Dec. 31, 2022 EUR (€) $ / shares shares	Dec. 31, 2021 EUR (€) shares	Dec. 31, 2021 USD ($)	Dec. 31, 2020 EUR (€)	Dec. 31, 2022 USD ($) shares	Mar. 24, 2022 EUR (€) shares	Nov. 30, 2020 USD ($)
Disclosure of reserves within equity [line items]
Number of shares outstanding | shares								243,215,169	243,215,169	242,521,489			243,215,169
Treasury shares | shares								5,337,031	5,337,031	3,788,592			5,337,031
Share repurchase program authorized amount				€ 1,500
Shares issued (in shares) | shares				1,744,392
Issueance of share capital										€ 163.6
Share capital								€ 248.6	€ 248.6	246.3
Proposed dividends per share (in euros per share) | € / shares			€ 2
Dividends paid, classified as financing activities			€ 484.3					484.3		0		€ 0
Weighted average share price | $ / shares									€ 143.98
Consideration transferred | $													$ 1,000
Share repurchase program								986.4		0		0
Equity transaction costs								0.1		€ 2.7		33.2
At-The-Market Offering Program
Disclosure of reserves within equity [line items]
Shares issued (in shares) | shares										995,890
Maximum gross proceeds receivable form issuance of ordinary shares | $															$ 500
Aggregate proceeds from issuance of ordinary share										€ 163.6	$ 200
Remaining capacity								207.1	€ 207.1
Share capital
Disclosure of reserves within equity [line items]
Issueance of share capital				€ 1.8
Capital reserve
Disclosure of reserves within equity [line items]
Issueance of share capital				€ 233.2	€ 67.1					162.6
Equity transaction costs								€ 0.1		2.7		€ 33.2
Treasury shares
Disclosure of reserves within equity [line items]
Issueance of share capital										€ 1
Pfizer Inc.
Disclosure of reserves within equity [line items]
Shares issued (in shares) | shares						497,727
Pfizer Inc. | Share capital
Disclosure of reserves within equity [line items]
Issueance of share capital						€ 110.6
Fair value measurement derivative						€ 43
Announcement Of Research, Development And Commercialization Collaboration Agreement
Disclosure of reserves within equity [line items]
Shares issued (in shares) | shares														497,727
Share capital					€ 0.5									€ 0.5
Share Repurchase Program, Tranche Two
Disclosure of reserves within equity [line items]
Share repurchase program authorized amount		€ 500					€ 500
Share Repurchase Program, Tranche One
Disclosure of reserves within equity [line items]
Share repurchase program authorized amount	€ 1,000

Share-Based Payments - Schedule

Share-Based Payments - Schedule Of Expense Recognized for Employee Services Received (Details) - EUR (€) € in Millions	1 Months Ended		12 Months Ended
	May 31, 2022	May 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense arising from equity-settled share-based payment arrangements			€ 46.5	€ 61	€ 32.1
Expense arising from cash-settled share-based payment arrangements			61.5	32.7	0.7
Total			108	93.7	32.8
Cost of sales
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total			3	7	1.1
Research and development expenses
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total			84.6	60.5	24.9
Sales and marketing expenses
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total			0.8	0.5	0.1
General and administrative expenses
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total			19.6	25.7	6.7
Employee Stock Ownership Plan
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense arising from equity-settled share-based payment arrangements			13.8	20.2	17.1
Expense arising from cash-settled share-based payment arrangements			53.4	6.3	0
Chief Executive Officer Grant
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense arising from equity-settled share-based payment arrangements			3.1	5.9	11.3
Management Board Grant
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense arising from equity-settled share-based payment arrangements			4.3	2.4	2.7
Expense arising from cash-settled share-based payment arrangements			0	3.6	0.7
Reclassification for share-based payment arrangement	€ 3.3	€ 1.1
BioNTech 2020 Employee Equity Plan for Employees Based Outside North America
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense arising from equity-settled share-based payment arrangements			25.3	32.5	1
BioNTech Restricted Stock Unit Plan for North America Employees
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense arising from cash-settled share-based payment arrangements			€ 8.1	€ 22.8	€ 0

Share-Based Payments - Reconcil

Share-Based Payments - Reconciliation of Outstanding Share-Options (Details)	12 Months Ended
	Dec. 31, 2022 shares € / shares $ / shares	Dec. 31, 2022 shares € / shares	Dec. 31, 2021 shares € / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average share price | $ / shares	$ 143.98
LTI-plus program
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance, share options (in shares)	372,011	372,011	396,938
Forfeited, share options (in shares)	(7,932)	(7,932)	(24,927)
Granted, share options (in shares)	0	0	0
Exercised, share options (in shares)	(364,079)	(364,079)
Ending balance, share options (in shares)	0	0	372,011
thereof vested (in shares)	0	0
thereof un-vested (in shares)	0	0
LTI 2020 program
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance, share options (in shares)	242,416	242,416	252,766
Forfeited, share options (in shares)	(7,111)	(7,111)	(10,350)
Granted, share options (in shares)	0	0	0
Exercised, share options (in shares)	0	0
Ending balance, share options (in shares)	235,305	235,305	242,416
thereof vested (in shares)	119,291	119,291
thereof un-vested (in shares)	116,014	116,014
LTI 2021 program
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance, share options (in shares)	110,036	110,036	0
Forfeited, share options (in shares)	(5,428)	(5,428)	0
Granted, share options (in shares)	0	0	110,036
Exercised, share options (in shares)	0	0
Ending balance, share options (in shares)	104,608	104,608	110,036
thereof vested (in shares)	27,365	27,365
thereof un-vested (in shares)	77,243	77,243
LTI 2022 program
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance, share options (in shares)	0	0	0
Forfeited, share options (in shares)	0	0	0
Granted, share options (in shares)	396,110	396,110	0
Exercised, share options (in shares)	0	0
Ending balance, share options (in shares)	396,110	396,110	0
thereof vested (in shares)	0	0
thereof un-vested (in shares)	396,110	396,110
LTI Program
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average share price | € / shares		€ 171.4
Employee Stock Ownership Plan
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance, share options (in shares)	642,007	642,007	645,892
Forfeited, share options (in shares)	(1,040)	(1,040)	(3,885)
Exercised, share options (in shares)	(583,383)	(583,383)
Ending balance, share options (in shares)	57,584	57,584	642,007
thereof vested (in shares)	48,331	48,331
thereof un-vested (in shares)	9,253	9,253
Beginning balance, number of ordinary shares underlying options (in shares)	11,556,124	11,556,124	11,626,056
Forfeited, number of ordinary shares underlying options (in shares)	(18,720)	(18,720)	(69,932)
Exercised, number of ordinary shares underlying options (in shares)	(10,500,890)	(10,500,890)
Ending balance, number of ordinary shares underlying options (in shares)	1,036,514	1,036,514	11,556,124
thereof vested, number of ordinary shares underlying options (in shares)	869,960	869,960
thereof un-vested, number of ordinary shares underlying options (in shares)	166,554	166,554
Beginning balance, weighted-average exercise price (in euros per share) | € / shares		€ 10.23	€ 10.23
Forfeited, weighted-average exercise price (in euros per share) | € / shares		10.14	10.14
Exercised, weighted-average exercise price (in euros per share) | € / shares		10.14
Ending balance, weighted-average exercise price (in euros per share) | € / shares		11.1	€ 10.23
thereof vested, weighted-average exercise price (in euros per share) | € / shares	$ 10.14	10.14
thereof un-vested, weighted-average exercise price (in euros per share) | € / shares	$ 15.29	15.29
Weighted average share price | € / shares		€ 160.44
Cash-Settled Share-Based Payment Arrangement
Disclosure of terms and conditions of share-based payment arrangement [line items]
Granted, share options (in shares)	343,854	343,854
Exercised, share options (in shares)	289,168	289,168
Ending balance, share options (in shares)	131,853	131,853

Share-Based Payments - Summary

Share-Based Payments - Summary of Inputs Used in Measurement of Fair Value at Grant Date (Details)										1 Months Ended					12 Months Ended
	May 31, 2022 EUR (€) € / shares	May 31, 2022 EUR (€) $ / shares	May 17, 2021 EUR (€) € / shares	May 17, 2021 EUR (€) $ / shares	May 12, 2021 EUR (€) € / shares	May 12, 2021 EUR (€) $ / shares	Dec. 01, 2019 EUR (€) € / shares	Oct. 09, 2019 EUR (€) € / shares	Nov. 15, 2018 EUR (€) € / shares	May 31, 2022 EUR (€) € / shares	Feb. 29, 2020 EUR (€) € / shares	Feb. 29, 2020 EUR (€) $ / shares	May 31, 2019 EUR (€) € / shares	Apr. 03, 2019 EUR (€) € / shares	Dec. 31, 2022 EUR (€) € / shares
LTI-plus program
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value | €															€ 87.6
Expected life (years)															2
LTI 2020 program
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value | €															€ 92.21
Expected life (years)															4
LTI 2021 program
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value | €															€ 203.22
Expected life (years)															4
LTI 2022 program
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value | €															€ 165.03
Expected life (years)															4
Management Board Grant
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value | €	€ 65.99	€ 65.99	€ 50.69	€ 50.69	€ 54.51	€ 54.51				€ 65.99	€ 10.83	€ 10.83
Expected life (years)			4.6	4.6	4.6	4.6				5.8	4.8	4.8
Weighted average share price (in euros per share)			€ 185.92		€ 174.51					€ 153.16	€ 28.2
Exercise price (in euros per share) | (per share)	€ 142.6	€ 152.1	€ 175.16	€ 186.83	€ 173.66	€ 185.23				€ 142.6	€ 28.32	€ 30.78
Expected volatility (%)			46.50%	46.50%	46.50%	46.50%				44.40%	36.60%	36.60%
Risk-free interest rate (%)			3.80%	3.80%	3.80%	3.80%				3.90%	1.60%	1.60%
Management Board Grant | Estimated allocation date 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value | €															€ 63.84
Expected life (years)															5.8
Weighted average share price (in euros per share)															€ 140.84
Exercise price (in euros per share)															€ 142.95
Expected volatility (%)															43.10%
Risk-free interest rate (%)															3.90%
Management Board Grant | Estimated allocation date 2024
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value | €															€ 57.06
Expected life (years)															5.8
Weighted average share price (in euros per share)															€ 140.84
Exercise price (in euros per share)															€ 148.51
Expected volatility (%)															38.30%
Risk-free interest rate (%)															3.90%
Management Board Grant | Estimated allocation date 2025
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value | €															€ 54.8
Expected life (years)															5.8
Weighted average share price (in euros per share)															€ 140.84
Exercise price (in euros per share)															€ 155.51
Expected volatility (%)															38.20%
Risk-free interest rate (%)															3.90%
Management Board Grant | Estimated allocation date 2026
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value | €															€ 49.7
Expected life (years)															5.8
Weighted average share price (in euros per share)															€ 140.84
Exercise price (in euros per share)															€ 161.62
Expected volatility (%)															38.50%
Risk-free interest rate (%)															3.90%
Chief Executive Officer Grant
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value | €								€ 5.63
Expected life (years)								5.4
Weighted average share price (in euros per share)								€ 13.6
Exercise price (in euros per share)								€ 13.6
Expected volatility (%)								41.40%
Risk-free interest rate (%)								1.50%
Employee Stock Ownership Plan
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value | €							€ 9.49		€ 7.41				€ 7.04	€ 6.93
Expected life (years)							5.5		5.8				6	6
Weighted average share price (in euros per share)							€ 19.84		€ 14.4				€ 16.03	€ 15.72
Exercise price (in euros per share)							€ 15.82		€ 10.14				€ 15.39	€ 15.03
Expected volatility (%)							46%		46%				46%	46%
Risk-free interest rate (%)							0.10%		0.10%				0.10%	0.10%

Share-Based Payments - Addition

Share-Based Payments - Additional Information (Details)												1 Months Ended								12 Months Ended
	May 31, 2022 € / shares	May 31, 2022 $ / shares	May 17, 2021 € / shares	May 17, 2021 $ / shares	May 12, 2021 € / shares	May 12, 2021 $ / shares	Dec. 01, 2019 € / shares	Oct. 09, 2019 € / shares	Aug. 19, 2019	Nov. 15, 2018 € / shares	Aug. 18, 2017 EUR (€) € / shares	May 31, 2022 EUR (€) € / shares	May 31, 2021 EUR (€)	Feb. 29, 2020 € / shares	Feb. 29, 2020 $ / shares	Sep. 30, 2019 EUR (€) shares € / shares	Sep. 30, 2019 $ / shares	May 31, 2019 € / shares	Apr. 03, 2019 € / shares	Dec. 31, 2022 EUR (€) shares € / shares	Dec. 31, 2021 EUR (€) shares	Dec. 31, 2020 EUR (€) shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based payments																				€ 51,800,000	€ 13,400,000	€ 0
Liabilities from share-based payment arrangements																				36,200,000	€ 20,600,000
Applicable wage taxes and social security contributions resulting from and withheld upon exercise																				724,000,000
Outflow to the tax authorities share based compensation																				€ 360,000,000
LTI Program
Disclosure of terms and conditions of share-based payment arrangement [line items]
Option rights vesting period																				4 years	4 years	4 years
LTI-plus program
Disclosure of terms and conditions of share-based payment arrangement [line items]
Option rights vesting period																				2 years
Cash-settled option rights, exercised (in shares)																				(364,079)
Cash-settled option rights, outstanding (in shares)																				0	372,011	396,938
Number of share options granted in share-based payment arrangement																				0	0
BioNTech 2020 Restricted Stock Unit Plan For North America Employees
Disclosure of terms and conditions of share-based payment arrangement [line items]
Option rights vesting period																					4 years
Liabilities from share-based payment arrangements																				€ 13,400,000	€ 13,000,000
Payment towards cash settled share based transactions																				€ 9,400,000	€ 10,100,000	€ 0
BioNTech 2020 Restricted Stock Unit Plan For North America Employees | One year
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage after one year																					25%
Management Board Grant
Disclosure of terms and conditions of share-based payment arrangement [line items]
Option rights vesting period																				4 years
Liabilities from share-based payment arrangements																				€ 2,300,000	€ 1,000,000
Percentage of ADS to ordinary shares																				50%
Option rights exercisable period																10 years				4 years
Threshold amount of dividend by number of shares outstanding immediately following initial public offering																				€ 8,500,000,000
Percentage of target share price applicable for prior twelve month period																				107%
Reclassification for share-based payment arrangement												€ 3,300,000	€ 1,100,000
Percentage of exercise price increase																				7%
Exercise price (in euros per share) | (per share)	€ 142.6	$ 152.1	€ 175.16	$ 186.83	€ 173.66	$ 185.23						€ 142.6		€ 28.32	$ 30.78
Options outstanding, weighted-average expected life																				4 years	3 years 7 months 6 days
Price of ADS as a percentage of exercise price, maximum														800%	800%
Liability related to the phantom option awards																				€ 5,600,000	€ 3,200,000
Cash-settled option rights, outstanding (in shares)	86,118	86,118	6,463	6,463	45,279	45,279						86,118		248,096	248,096
Weighted average share price, share options granted | € / shares			€ 185.92		€ 174.51							€ 153.16		€ 28.2
Management Board Grant | Sean Marett
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum cash payment																				10,000,000
Management Board Grant | Prof. Ugur Sahin, M.D.
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum cash payment																				20,000,000
Management Board Grant | Prof. Özlem Türeci, M.D.
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum cash payment																				10,000,000
Management Board Grant | Ryan Richardson
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum cash payment																				10,000,000
Management Board Grant | Jens Holstein
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum cash payment																				10,000,000
Management Board Grant | Sierk Poetting, Ph.D.
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum cash payment																				€ 10,000,000
Chief Executive Officer Grant
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of exercise price increase																				7%
Exercise price (in euros per share) | € / shares								€ 13.6
Options outstanding, weighted-average expected life																				2 years 1 month 6 days	3 years 1 month 6 days
Maximum economic benefits of options exercised																€ 240,000,000
Effective exercise price maximum | € / shares																€ 30
Percent of options have vested but are subject to waiting requirements																				75%
Price of ADS as a percentage of exercise price, maximum																800%	800%
Weighted average share price, share options granted | € / shares								€ 13.6
Chief Executive Officer Grant | Ordinary shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Option rights vesting period																4 years
Option rights exercisable period																4 years
Threshold amount of dividend by number of shares outstanding immediately following initial public offering																€ 8,500,000,000
Percentage of target share price applicable for prior twelve month period																107%
Option to purchase ordinary shares (in shares) | shares																4,374,963
Exercise price in translation for IPO | (per share)																€ 13.6	$ 15
Chief Executive Officer Grant | Ordinary shares | Maximum
Disclosure of terms and conditions of share-based payment arrangement [line items]
Option rights exercisable period																10 years
Employee Stock Ownership Plan
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of exercise price increase									7%
Exercise price (in euros per share) | € / shares							€ 15.82			€ 10.14								€ 15.39	€ 15.03
Options outstanding, weighted-average expected life																				1 year 9 months 18 days	2 years 8 months 12 days
Effective exercise price maximum | € / shares											€ 30
Minimum strike price percent									28%		32%
Cash-settled option rights, exercised (in shares) | shares																				(583,383)
Cash-settled option rights, outstanding (in shares) | shares																				57,584	642,007	645,892
Weighted average share price, share options granted | € / shares							€ 19.84			€ 14.4								€ 16.03	€ 15.72
Employee Stock Ownership Plan | Ryan Richardson
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum economic benefits of options exercised											€ 240,000,000
Cash-Settled Share-Based Payment Arrangement
Disclosure of terms and conditions of share-based payment arrangement [line items]
Liabilities from share-based payment arrangements																				€ 14,500,000	€ 3,100,000
Exercise price (in euros per share) | € / shares																				€ 10.14
Options outstanding, weighted-average expected life																				10 days
Cash-settled option rights, exercised (in shares) | shares																				289,168
Cash outflow																				€ 42,200,000
Cash-settled option rights, outstanding (in shares)																				131,853
Cash-settled related to rights vested and exercisable																				€ 11,200,000	€ 0
Number of share options granted in share-based payment arrangement																				343,854
Weighted average share price, share options granted | € / shares																				€ 155.39

Share-Based Payments -Schedule

Share-Based Payments -Schedule of Number and Weighted-Average Exercise Price of Share Options Allocated and Expected to be Allocated (Details) - Management Board Grant			1 Months Ended
	May 17, 2021 € / shares shares	May 12, 2021 € / shares shares	May 31, 2022 € / shares shares	Feb. 29, 2020 € / shares shares	Dec. 31, 2022 € / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share options outstanding (in shares)	6,463	45,279	86,118	248,096
thereof allocated and vested but subject to performance and waiting requirements (in shares) | shares	1,616	11,320	0	124,048
thereof allocated and un-vested (in shares) | shares	4,847	33,959	86,118	124,048
Weighted-average exercise price (in euros per share)	€ 175.16	€ 173.66	€ 142.6	€ 28.32
Estimated allocation date 2023
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share options outstanding (in shares)					97,436
Weighted-average exercise price (in euros per share)					€ 142.95
Estimated allocation date 2024
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share options outstanding (in shares)					93,785
Weighted-average exercise price (in euros per share)					€ 148.51
Estimated allocation date 2025
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share options outstanding (in shares)					63,251
Weighted-average exercise price (in euros per share)					€ 155.51
Estimated allocation date 2026
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share options outstanding (in shares)					48,705
Weighted-average exercise price (in euros per share)					€ 161.62

Provisions and Contingencies -

Provisions and Contingencies - Provisions (Details) - EUR (€) € in Millions	Mar. 20, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of other provisions [line items]
Legal proceedings	€ 359.1	€ 0.1	€ 177.9
Obligations from onerous CMO contracts		235.5	0
Other		140.2	117.2
Total		375.8	295.1
Total current		367.2	110.2
Total non-current		€ 8.6	€ 184.9

Provisions and Contingencies _2

Provisions and Contingencies - Additional Information (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Mar. 20, 2023	Dec. 31, 2021
Disclosure of other provisions [line items]
Legal proceedings	€ 0.1	€ 359.1	€ 177.9
Obligations from onerous CMO contracts	235.5		0
Current onerous provision addition	235.5
Other	140.2		€ 117.2
Additional provisions, other provisions	€ 23

Other non-financial Liabiliti_3

Other non-financial Liabilities - Summary of Other Liabilities (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Other Liabilities [Abstract]
Liabilities from wage taxes and social securities expenses	€ 761.8	€ 3.8
Liabilities to employees	50.6	30.2
Liabilities from share-based payment arrangements	36.2	20.6
Other	29.2	4.3
Total	877.8	58.9
Total current	860.8	46.1
Total non-current	€ 17	€ 12.8

Leases - Summary of Right-of-Us

Leases - Summary of Right-of-Use Assets within Consolidated Statements of Financial Position (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	€ 211.9	€ 197.9
Buildings
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	206.5	175
Production facilities
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	3	19.4
Other operating equipment
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	€ 2.4	€ 3.5

Leases - Additional Information

Leases - Additional Information (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Additions to right-of-use assets	€ 118.3	€ 126.5
Total cash outflow for leases	46.2	17	€ 14.7
Undiscounted potential future lease payments related to renewal options not included in lease liabilities until 2049	€ 163.1	€ 82.8

Leases - Summary of Lease Liabi

Leases - Summary of Lease Liability Included in Interest-Bearing Loans and Borrowings (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Current	€ 36	€ 27.9
Non-current	174.1	153.7
Lease liabilities	€ 210.1	€ 181.6

Leases - Summary of Amounts Rec

Leases - Summary of Amounts Recognized in Consolidated Statement of Operations (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of quantitative information about right-of-use assets [line items]
Total depreciation charge	€ 58.8	€ 29	€ 6.3
Interest on lease liabilities	5.1	2.9	2
Expense related to short-term leases and leases of low-value assets	27.1	9.5	1.2
Total amounts recognized in profit or loss	91	41.4	9.5
Buildings
Disclosure of quantitative information about right-of-use assets [line items]
Total depreciation charge	35.2	14.7	4.7
Production facilities
Disclosure of quantitative information about right-of-use assets [line items]
Total depreciation charge	23.1	14	1.6
Other operating equipment
Disclosure of quantitative information about right-of-use assets [line items]
Total depreciation charge	€ 0.5	€ 0.3	€ 0

Related Party Disclosures - Sum

Related Party Disclosures - Summary of Compensation of Key Management Personnel (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of transactions between related parties [line items]
Total compensation paid to key management personnel	€ 15.5	€ 20.8	€ 24.1
Share-based payment, ordinary shares (in shares)			4,534
Management Board
Disclosure of transactions between related parties [line items]
Fixed compensation	2.9	2.2	€ 1.9
Short-term incentive – first installment	0.6	0.6	0.5
Short-term incentive – second installment	0.7	1.2	0.6
Other performance-related variable compensation	0.1	0	0
Share-based payments (incl. long-term incentive)	10.7	16.4	20.7
Total compensation paid to key management personnel	15	20.4	23.7
Management Board | Jens Holstein
Disclosure of transactions between related parties [line items]
One time signing bonus	€ 0.8	€ 0.8
Phantom shares awarded (in shares)	4,246	4,246
ADS share price, maximum percentage of cash payment	800%
Maximum value of phantom shares	€ 6.4
Supervisory Board
Disclosure of transactions between related parties [line items]
Total compensation paid to key management personnel	€ 0.5	€ 0.4	€ 0.4

Related Party Disclosures - S_2

Related Party Disclosures - Summary of Aggregate Value of Transactions Related to Key Management Personnel (Details) - Key Management Personnel of Entity or Parent - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of transactions between related parties [line items]
Purchases of various goods and services from TRON	€ 0	€ 0	€ 10.1
Total	€ 0	€ 0	€ 10.1

Related Party Disclosures - S_3

Related Party Disclosures - Summary of Transactions Between Related Parties Amount (Details) - Other related parties - EUR (€) € in Millions		12 Months Ended
	Dec. 22, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of transactions between related parties [line items]
Purchases of various goods and services from entities controlled by ATHOS KG		€ 0.3	€ 0.9	€ 2.3
Purchases of property and other assets from entities controlled by ATHOS KG	€ 62.5	62.5	0	2.3
Total		€ 62.8	€ 0.9	€ 4.6

Related Party Disclosures - Add

Related Party Disclosures - Additional Information (Details)		12 Months Ended
	Dec. 22, 2022 EUR (€)	Dec. 31, 2022 EUR (€) $ / shares	Dec. 31, 2022 EUR (€) shares € / shares	Dec. 31, 2021 EUR (€)	Dec. 31, 2020 EUR (€)
Disclosure of transactions between related parties [line items]
Outstanding balances of related party transactions | €		€ 0	€ 0
Bad debt expense has been recognized | €			€ 0
Weighted average share price (in Euro per share) | € / shares | $ / shares		€ 143.98
Employee Stock Ownership Plan 2018 [Member] | Employee Stock Option Plan [Member]
Disclosure of transactions between related parties [line items]
Number of option rights vested (in shares) | shares			5,152,410
Share options, exercised (in shares) | shares			4,921,630
Exercise price (in euros per share) | € / shares | € / shares			€ 19.78
Weighted average share price (in Euro per share) | € / shares | € / shares			€ 160.65
Sean Marett [Member] | Employee Stock Ownership Plan 2018 [Member] | Employee Stock Option Plan [Member]
Disclosure of transactions between related parties [line items]
Number of share options held | shares			230,780
Other related parties
Disclosure of transactions between related parties [line items]
Purchases of property and other assets from entities controlled by ATHOS KG | €	€ 62,500,000		€ 62,500,000	€ 0	€ 2,300,000

Related Party Disclosures - S_4

Related Party Disclosures - Summary of Transactions Between Related Parties Outstanding Balances (Details) - Other related parties - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Disclosure of transactions between related parties [line items]
Outstanding balances	€ 0	€ 0.3
ATHOS KG
Disclosure of transactions between related parties [line items]
Outstanding balances	€ 0	€ 0.3

Events After the Reporting Pe_2

Events After the Reporting Period - Additional Information (Details) € in Millions, £ in Millions, $ in Millions	Mar. 22, 2023 EUR (€)	Mar. 22, 2023 GBP (£)	Mar. 20, 2023 EUR (€)	Mar. 20, 2023 USD ($)	Jan. 10, 2023	Dec. 31, 2022 USD ($)
Disclosure of non-adjusting events after reporting period [line items]
Consideration transferred						$ 1,000
Non-adjusting events after reporting period | OncoC4 [Member]
Disclosure of non-adjusting events after reporting period [line items]
Future milestone payment			€ 186.6	$ 200
InstaDeep Ltd
Disclosure of non-adjusting events after reporting period [line items]
Percentage of voting equity interests acquired	100%	100%			100%
Consideration transferred	€ 413.4	£ 362
Performance-based future milestone payments	€ 228.4	£ 200

Events After the Reporting Pe_3

Events After the Reporting Period - Share Repurchase Program Authorized Amount (Details) € / shares in Units, $ / shares in Units, € in Millions, $ in Millions	1 Months Ended										3 Months Ended
	Mar. 17, 2023 EUR (€) € / shares shares	Mar. 17, 2023 USD ($) $ / shares shares	Feb. 28, 2023 EUR (€) € / shares shares	Feb. 28, 2023 USD ($) $ / shares shares	Jan. 31, 2023 EUR (€) € / shares shares	Jan. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 EUR (€) € / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Nov. 30, 2022 EUR (€)	Mar. 31, 2022 EUR (€)	Mar. 17, 2023 EUR (€) shares
Disclosure of non-adjusting events after reporting period [line items]
Share repurchase program authorized amount | €										€ 1,500
Number of ADSs Purchased (in shares) | shares	745,196	745,196	857,620	857,620	618,355	618,355	0	0			2,221,171
Average Price Paid per ADS (in dollar per share and euro per share) | (per share)	€ 121.08	$ 128.49	€ 129.06	$ 138.05	€ 131.12	$ 142.26	€ 0	$ 0
Total number of ADSs purchased ((in shares) | shares	2,221,171	2,221,171	1,475,975	1,475,975	618,355	618,355	0	0
Approximate value of ADSs that may yet be purchased (in millions)	€ 218	$ 197.9	€ 308.2	$ 293.6	€ 418.9	$ 412	€ 500	$ 500
Share Repurchase Program, Tranche Two
Disclosure of non-adjusting events after reporting period [line items]
Share repurchase program authorized amount | €									€ 500		€ 500