innoscripta SE: Update on the Tax Authorities’ Investigation – Business Operations Continue as Usual – Full Transparency Assured – Invitation to Shareholders for an In-Person Product Presentation

Tutzing, October 2, 2026 – innoscripta SE (ISIN: DE000A40QVM8, the “Company” or “innoscripta”) announces that yesterday, October 1, 2026, a search was conducted at the innoscripta Group’s two premises in Tutzing and Munich based on two orders issued by the local court of Schwäbisch Gmünd. The investigative measures are related to suspicions of aiding and abetting the obtaining of an unjustified tax advantage in connection with applications for research grants by individual customers of the Company. One of the employees who was assigned to the matter has not been employed by innoscripta for several years.
 
“The search took us completely by surprise,” says innoscripta CEO Michael Hohenester. “We are deeply committed to fully clarifying the matter and are cooperating with the authorities to the best of our ability. Based on current information, no business transactions in the current fiscal year are affected.” Day-to-day business operations remain unaffected and are not impaired by the investigation.

We ask for your understanding that, in light of the ongoing proceedings, the company cannot provide any further details regarding the specific nature of the investigation at this time. 

The Company is confident in the quality and legality of its processes and therefore invites shareholders to form their own opinion of its software system. “We are committed to full transparency,” says CEO Hohenester.

To provide further context for the ad hoc announcement dated October 1, 2026, the company explains the process for applying for research grants and its role in it:
In Germany, applications for research grants are submitted in two steps. First, the Research Grant Certification Office (Bescheinigungsstelle Forschungszulage, BSFZ) reviews whether a project meets the technical and substantive requirements for funding. In almost all cases, innoscripta’s fee entitlement arises upon notification of the BSFZ’s R&D certification. The business model is thus tied to an independent confirmation of eligibility for funding.

In the second step, the respective tax office determines the research tax credit. The customer’s local tax office is responsible; there are several hundred of these in Germany. The determination is thus organized on a decentralized basis and takes place independently of the prior certification by the BSFZ, often with a significant time lag. The assessment for innoscripta’s customers is based on data that the respective customer enters in a structured manner into the Company’s software and that are transparently accessible to the customer and their tax advisor at any time The client and/or the respective tax advisor performs a final review of the data. The client or their tax advisor submits the application for assessment. On this basis, tax offices throughout Germany have already assessed several thousand research allowances for innoscripta’s clients, and these have been confirmed in numerous tax audits.

innoscripta has repeatedly subjected its processes and software system to external legal and tax reviews, including prior to its initial public offering in May 2025.

The Company is cooperating with the investigating authorities in clarifying the facts of the matter and is confident that the propriety of its processes will be confirmed. To provide transparency regarding how the system works, innoscripta invites interested shareholders to a product presentation at its offices in Tutzing, Bahnhofstraße 17.

Please register at ir@innoscripta.com. The dates will be announced shortly.