XML 100 R71.htm IDEA: XBRL DOCUMENT
v3.24.1

Income Tax - Additional Information (Details) - EUR (€) € in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Corporate tax rate (as a percent) | 15.00% |  |
Solidarity surcharge rate (as a percent) | 5.50% |  |
Statutory tax rate (as a percent) | 27.10% | 27.20% | 30.70%
Tax rate for deferred taxes (as a percent) | 27.10% |  |
State income tax with average rate (as a percent) | 21.60% | 27.20% | 31.60%
Deferred tax assets settlement | € 17.8 |  |
Non cash current tax relating to items credited (charged) directly to equity | 19.8 |  |
Deferred tax assets | 81.3 | € 229.6 |
Deferred tax (assets) and liabilities, net recognized | 41.6 | 223.4 | € (66.7)
Federal tax losses |  | 128.9 |
State tax losses |  | 128.9 |
Deferred tax liabilities have not been recognized | 2.8 |  |
Deductible Temporary Differences, Unused Tax Losses, And Unused Tax Credits |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Deferred tax assets | 531.5 |  |
Tax losses |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Deferred tax (assets) and liabilities, net recognized | 31.9 |  |
Tax losses / tax credits |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Deferred tax (assets) and liabilities, net recognized | € 2.8 |  |
Austria |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Corporate tax rate (as a percent) | 24.00% |  |
Decrease in corporate tax rate (as a percent) | 23.00% |  |
United States |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Federal corporate income tax (as a percent) | 21.00% |  |
State income tax with average rate (as a percent) | 4.50% |  |
Valuation adjustment |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Deferred tax (assets) and liabilities, net recognized | € (138.0) | € (136.7) | € (81.0)
Chief Executive Officer Grant |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Deferred tax (assets) and liabilities, net recognized | € 108.8 |  |

X
- Definition Corporate Tax Rate + References No definition available. + Details
Name: | bntx_CorporateTaxRate
Namespace Prefix: | bntx_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Decrease In Corporate Tax Rate + References No definition available. + Details
Name: | bntx_DecreaseInCorporateTaxRate
Namespace Prefix: | bntx_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Deferred Tax Assets Settlement + References No definition available. + Details
Name: | bntx_DeferredTaxAssetsSettlement
Namespace Prefix: | bntx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Federal Corporate Income Tax + References No definition available. + Details
Name: | bntx_FederalCorporateIncomeTax
Namespace Prefix: | bntx_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Federal Deferred Tax Assets Operating Loss Carryforwards + References No definition available. + Details
Name: | bntx_FederalDeferredTaxAssetsOperatingLossCarryforwards
Namespace Prefix: | bntx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Non Cash Effective Current Tax Relating To Items Credited (Charged) Directly To Equity + References No definition available. + Details
Name: | bntx_NonCashEffectiveCurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity
Namespace Prefix: | bntx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Solidarity Surcharge Rate + References No definition available. + Details
Name: | bntx_SolidaritySurchargeRate
Namespace Prefix: | bntx_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition State Deferred Tax Assets Operating Loss Carryforwards + References No definition available. + Details
Name: | bntx_StateDeferredTaxAssetsOperatingLossCarryforwards
Namespace Prefix: | bntx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax Rate On Deferred Taxes + References No definition available. + Details
Name: | bntx_TaxRateOnDeferredTaxes
Namespace Prefix: | bntx_
Data Type: | dtr-types1:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ApplicableTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AverageEffectiveTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_o&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_56&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DeferredTaxAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future. [Refer: Associates [member]; Subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries reported in separate financial statements] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_f&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=bntx_DeductibleTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCreditsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_UnusedTaxLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_UnusedTaxCreditsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_AT
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_US
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=bntx_ValuationAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfSharebasedPaymentArrangementsAxis=bntx_ChiefExecutiveOfficerGrantMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |