The invention relates to a pharmaceutical or nutraceutical formulation comprising a core comprising an active pharmaceutical or nutraceutical ingredient a penetration promoter and a bioavailability promoting agent and a polymeric coating for the gastrointestinal targeted release of the active ingredient characterized in that the bioavailability promoting agent is a pharmaceutically acceptable inhibitor of proteolytic enzymes which increases the oral bioavailability of the active ingredient by a factor of at least five compared to a corresponding formulation without the bioavailability promoting agent.
