Immatics GmbH claimed the tax research allowance under the German Research Allowance Act (FZulG) for eligible research and development activities. The research allowance is treated as a government grant and the allowance of €4.6 million was recognized as other income with the intention to compensate costs which occurred between 2021 and 2025. The allowance of €4.6 million has not yet been paid and is presented as other current assets.

The granting of the research allowance is contingent upon the recognition of the underlying research and development projects as well as a possible subsequent review by the competent authorities. According to the company's assessment, there are no significant uncertainties or risk of repayment as of December 31, 2025.