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uniQure N.V.

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington D.C. 20549

FORM 10-K

(Mark One)
☒

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

☐

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2019

OR

For the transition period from                to                

Commission file number: 001-36294

uniQure N.V.
(Exact name of Registrant as specified in its charter)

The Netherlands
(Jurisdiction of incorporation or organization)

Paasheuvelweg 25a,
1105 BP Amsterdam, The Netherlands
(Address of principal executive offices) (Zip Code)

+31-20-240-6000
 (Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

Title of Each Class

Ordinary shares, par value €0.05 per share

Trading Symbol(s)
QURE   

Name of Each Exchange on Which Registered
The NASDAQ Stock Market LLC (The NASDAQ Global Select Market)

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.   Yes ☒ No ☐

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.   Yes ☐ No ☒

Securities registered under Section 12(g) of the Act: None

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the
preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.   Yes
⌧ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T

(§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).   Yes ☒ No ☐

Indicate  by  check  mark  whether  the  registrant  is  a  large  accelerated  filer,  an  accelerated  filer,  a  non-accelerated  filer,  a  smaller  reporting  company,  or  an  emerging
growth company. See the definitions of “large accelerated filer”, “accelerated filer”, “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange
Act.

Large accelerated filer ☒

Accelerated filer ☐

Non-accelerated filer ☐

Smaller reporting company ☐

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised

financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.                                                   ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act.)   Yes ☐ No ⌧

The aggregate market value of the voting and non-voting ordinary shares held by non-affiliates of the registrant as of June 30, 2019 was $2,957.2 million, based on the

closing price reported as of June 28, 2019 on the NASDAQ Global Select Market.

As of February 26, 2020, the registrant had 44,254,903 ordinary shares, par value €0.05, outstanding.

The documents incorporated by reference are as follows:

Portions of the registrant's definitive Proxy Statement for its 2020 Annual Meeting of Shareholders to be filed with the Securities and Exchange Commission no later
than April 30, 2020 and to be delivered to shareholders in connection with the 2020 Annual Meeting of Shareholders, are herein incorporated by reference in Part III of this Annual
Report on Form 10-K.

Table of Contents

TABLE OF CONTENTS

PART I

SPECIAL CAUTIONARY NOTICE REGARDING FORWARD-LOOKING STATEMENTS
Business

Item 1
Item 1A Risk Factors
Item 1B Unresolved Staff Comments
Item 2
Item 3
Item 4

Properties
Legal Proceedings
Mine Safety Disclosures

PART II

Item 5

Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of
Equity Securities
Selected Financial Data
Management’s Discussion and Analysis of Financial Condition and Results of Operations

Item 6
Item 7
Item 7A Quantitative and Qualitative Disclosures About Market Risk
Item 8
Item 9
Item 9A Controls and Procedures
Item 9B Other Information

Financial Statements and Supplementary Data
Changes in and Disagreements With Accountants on Accounting and Financial Disclosure

PART III

Item 10 Directors, Executive Officers and Corporate Governance
Item 11
Item 12

Executive Compensation
Security Ownership of Certain Beneficial Owners and Management and Related Stockholder
Matters

Item 13 Certain Relationships and Related Transactions, and Director Independence
Item 14

Principal Accounting Fees and Services

Item 15
Item 16

Exhibits, Financial Statement Schedules
Form 10-K Summary

PART IV

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SPECIAL CAUTIONARY NOTICE REGARDING FORWARD-LOOKING STATEMENTS

This Annual Report on Form 10-K contains “forward-looking statements” as defined under federal securities laws.
Forward-looking  statements  are  based  on  our  current  expectations  of  future  events  and  many  of  these  statements  can  be
identified  using  terminology  such  as  “believes,”  “expects,”  “anticipates,”  “plans,”  “may,”  “will,”  “projects,”  “continues,”
“estimates,”  “potential,”  “opportunity”  and  similar  expressions.  These  forward-looking  statements  may  be  found  in  Part  I,
Item  1  “Business,”  Part  1,  Item  1A  “Risk  Factors,”  Part  II,  Item  7  “Management’s  Discussion  and  Analysis  of  Financial
Condition and Results of Operations” and other sections of this Annual Report on Form 10-K.

Forward-looking  statements  are  only  predictions  based  on  management’s  current  views  and  assumptions  and
involve  risks  and  uncertainties,  and  actual  results  could  differ  materially  from  those  projected  or  implied.  The  most
significant factors known to us that could materially adversely affect our business, operations, industry, financial position or
future financial performance include those discussed in Part I, Item 1A “Risk Factors,” as well as those discussed in Part II,
Item  7  “Management’s  Discussion  and  Analysis  of  Financial  Condition  and  Results  of  Operations”  and  elsewhere  in  this
Annual Report on Form 10-K, as well as other factors which may be identified from time to time in our other filings with the
Securities  and  Exchange  Commission  (“SEC”),  or  in  the  documents  where  such  forward-looking  statements  appear.  You
should carefully consider that information before you make an investment decision.

You should not place undue reliance on these statements, which speak only as of the date that they were made. Our
actual  results  or  experience  could  differ  significantly  from  those  anticipated  in  the  forward-looking  statements  and  from
historical results, due to the risks and uncertainties described in this Annual Report on Form 10-K including in “Part I, Item
1A.  “Risk  Factors,”  as  well  as  others  that  we  may  consider  immaterial  or  do  not  anticipate  at  this  time.  These  cautionary
statements should be considered in connection with any written or oral forward-looking statements that we may make in the
future  or  may  file  or  furnish  with  the  SEC.  We  do  not  undertake  any  obligation  to  release  publicly  any  revisions  to  these
forward-looking  statements  after  completion  of  the  filing  of  this  Annual  Report  on  Form  10-K  to  reflect  later  events  or
circumstances  or  to  reflect  the  occurrence  of  unanticipated  events.  All  forward-looking  statements  attributable  to  us  are
expressly qualified in their entirety by these cautionary statements.

In  addition,  with  respect  to  all  of  our  forward-looking  statements,  we  claim  the  protection  of  the  safe  harbor  for

forward-looking statements contained in the Private Securities Litigation Reform Act of 1995.

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Unless the context requires otherwise, references in this report to “uniQure,” “Company,” “we,” “us” and “our”

and similar designations refer to uniQure N.V. and our subsidiaries.

Part I

Item 1.  Business.

Overview

We are a leader in the field of gene therapy, seeking to develop single treatments with potentially curative results for
patients  suffering  from  genetic  and  other  devastating  diseases.  We  are  advancing  a  focused  pipeline  of  innovative  gene
therapies. Our lead program, etranacogene dezaparvovec for the treatment of hemophilia B, is currently being evaluated in a
Phase III HOPE-B pivotal trial. In September 2019, we completed the enrollment of the lead-in phase of the HOPE-B pivotal
trial. We are also developing a novel gene therapy product candidate, AMT-130, for patients with Huntington’s disease. In
January  2019,  we  received  notice  from  the  United  States  Food  and  Drug  Administration  (“FDA”)  of  the  clearance  of  our
Investigational New Drug (“IND”) application and recently initiated a Phase I/II clinical study of AMT-130. Beyond our lead
clinical program for hemophilia B and our Huntington’s disease program, we have a pipeline of additional AAV-based gene
therapy programs in various stages of preclinical development.

We  believe  our  validated  technology  platform  and  manufacturing  capabilities  provide  us  distinct  competitive
advantages, including the potential to reduce development risk, cost and time to market. We produce our adeno-associated
virus (“AAV”)-based gene therapies in our own facilities with a proprietary, commercial-scale, current good manufacturing
practices (“cGMP”)-compliant, manufacturing process. We believe our Lexington, Massachusetts-based facility is one of the
world's leading, most versatile, gene therapy manufacturing facilities.

Key events

Conducting a pivotal study of hemophilia B lead candidate – Etranacogene dezaparvovec (AMT-061)

Etranacogene  dezaparvovec  is  our  lead  gene  therapy  candidate  and  includes  an  AAV5  vector  incorporating  the
Factor  IX-Padua  variant.  We  are  currently  conducting  a  pivotal  study  in  patients  with  severe  and  moderately-severe
hemophilia B. Etranacogene dezaparvovec has been granted Breakthrough Therapy Designation by the FDA and access to
the PRIME initiative by the European Medicines Agency (“EMA”).

In June 2018, we initiated our Phase III HOPE-B pivotal trial of etranacogene dezaparvovec for hemophilia B. In
January 2019, we dosed the first patient in the trial and in September 2019, we completed the enrollment of approximately 60
patients in the lead-in phase of this trial. The trial is a multinational, multi-center, open-label, single-arm study to evaluate the
safety  and  efficacy  of  etranacogene  dezaparvovec.  After  the  six-month  lead-in  period,  patients  are  receiving  a  single
intravenous administration of etranacogene dezaparvovec. The primary endpoint of the study will be based on the Factor IX
(“FIX”) activity level achieved following the administration of etranacogene dezaparvovec, and the secondary endpoints will
measure  annualized  FIX  replacement  therapy  usage,  annualized  bleed  rates  and  safety.  Patients  enrolled  in  the  HOPE-B
pivotal  trial  have  been  tested  for  the  presence  of  pre-existing  neutralizing  antibodies  to  AAV5  but  are  not  being  excluded
from the trial based on their titers.

In February, May, July and December 2019, we presented updated data related to the three patients treated in our
Phase  IIb  dose-confirmation  study  of  etranacogene  dezaparvovec.  Data  from  the  Phase  IIb  study  of  etranacogene
dezaparvovec show that all three patients experienced increasing and sustained FIX levels after a one-time administration of
etranacogene dezaparvovec. Mean FIX activity was 41% of normal at 52 weeks of follow-up, exceeding threshold FIX levels
generally considered sufficient to significantly reduce the risk of bleeding events. The first patient achieved FIX activity of
50% of normal. FIX activity in the second patient was 31% of normal and the third patient was 41% of normal. The second
and  third  patients  had  previously  screen-failed  and  were  excluded  from  another  gene  therapy  study  due  to  pre-existing
neutralizing  antibodies  to  a  different  AAV  vector.  Based  on  the  data  obtained  through  October  24,  2019,  no  patient
experienced  a  material  loss  of  FIX  activity,  reported  any  bleeding  events  or  required  any  infusions  of  FIX  replacement
therapy for bleeds. One patient underwent hip surgery due to a pre-existing condition and was treated pre-operatively with
short-acting factor replacement. This was reported by the investigator as a serious adverse event unrelated to etranacogene
dezaparvovec.

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Enrolling Phase I/II clinical study of Huntington product candidate (“AMT-130”)

AMT-130  is  our  novel  gene  therapy  candidate  for  the  treatment  of  Huntington’s  disease.  AMT-130  utilizes  our
miQURE™  proprietary,  gene-silencing  platform  and  incorporates  an  AAV  vector  carrying  a  microRNA  (“miRNA”)
specifically designed to silence the huntingtin gene and the potentially highly toxic exon 1 protein fragment. AMT-130 has
received orphan drug and fast track designations from the FDA and Orphan Medicinal Product Designation from the EMA.

In  January  2019,  our  IND  application  for  AMT-130  was  cleared  by  the  FDA  enabling  us  to  initiate  our  planned
Phase  I/II  clinical  study.  The  Phase  I/II  protocol  is  a  randomized,  imitation  surgery-controlled,  double-blinded  study.  The
study will include three surgical sites and multiple referring, non-surgical sites in the U.S. The primary objective of the study
is  to  evaluate  the  safety,  tolerability  and  efficacy  of  AMT-130  at  two  doses.  Patient  screening  for  the  study  is  currently
underway. Additionally, we manufactured cGMP clinical material at our Lexington facility during 2019 and have released
the clinical material for shipment.

Expanding our preclinical pipeline and proprietary technology platform

In  November  2018,  we  announced  the  expansion  of  our  research  pipeline  with  three  new  AAV-based  product
candidates. Our lead preclinical candidate, AMT-180, is a novel hemophilia A gene therapy candidate that we believe has the
potential  to  treat  all  hemophilia  A  patients,  including  those  with  past  and  current  inhibitors.  We  are  currently  conducting
safety  and  toxicology  studies  of  AMT-180  to  support  the  submission  of  an  IND  application.  Our  next  most  advanced
preclinical candidates, AMT-190 and AMT-150, are differentiated gene therapy candidates for the treatment of Fabry disease
and  Spinocerebellar  Ataxia  Type  3  (“SCA3”),  respectively.  We  are  currently  preparing  to  initiate  safety  and  toxicology
studies  of  AMT-150  to  support  the  submission  of  an  IND  application.  We  are  currently  conducting  additional  preclinical
studies to identify a lead candidate for AMT-190 for further safety testing.

We are actively engaged in the research and development of other potential product candidates that are currently in

the pre-clinical stage of development as well as other related technologies in the field of gene therapy.

Financing

In  September  2019,  we  raised  $242.7  million  of  net  proceeds,  after  deducting  underwriting  discounts  and
commissions  and  other  offering  expenses  payable  by  the  Company,  through  a  follow-on  public  offering  of  5,625,000
ordinary shares at a public offering price of $46.00 per ordinary share.

Our Mission and Strategy

Our  mission  is  to  build  an  industry-leading,  fully  integrated  and  global  company  that  leverages  its  validated
technology  and  manufacturing  platform  to  deliver  transformative  gene  therapy  products  to  patients  with  serious  unmet
medical needs.

Our strategy to achieve this mission is to:

Advance  the  development  of  etranacogene  dezaparvovec  (AMT-061),  a  potentially  best-in-class  treatment  of
hemophilia  B.  Etranacogene  dezaparvovec  combines  the  potential  advantages  of  AAV5  with  an  enhanced  Padua-FIX
transgene,  and  may  provide  optimized  clinical  and  tolerability  benefits  to  all,  or  nearly  all  patients  with  hemophilia  B.  In
September  2019,  we  completed  enrollment  of  approximately  60  patients  in  the  lead-in  phase  of  our  Phase  III  HOPE-B
pivotal study.

Maintain  our  leadership  position  in  commercial-scale  AAV  manufacturing.  We  have  established  cGMP,
commercial-scale manufacturing capabilities for AAV-based gene therapies in our state-of-the-art Lexington, Massachusetts
facility.  We  successfully  produced  batches  of  multiple  gene  therapy  products  using  the  same  fundamental  manufacturing
process, methods and controls. We believe the modularity of our platform provides us with distinct advantages, including the
potential for reduced development risk and faster times to market.

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Build  a  pipeline  of  gene  therapy  programs  focused  on  rare  and  orphan  diseases  targeting  liver-directed  and
central-nervous system (“CNS”) diseases. Beyond our lead clinical program for hemophilia B and our Huntington’s disease
program, we have a pipeline of additional AAV-based gene therapy programs in various stages of preclinical development.
We are leveraging our leading technology platform, which includes novel vectors, promoters and manufacturing capabilities,
to develop gene therapies primarily focused on rare, monogenic liver-directed, and CNS disorders as well as cardiovascular
diseases.

Leverage the favorable immunogenicity profile of AAV5-based gene therapies to develop multiple products. We
have developed extensive experience with our AAV5-based gene therapies, including in five clinical trials in multiple liver-
directed  and  CNS  diseases.  During  these  clinical  trials,  no  patient  treated  with  AAV5-based  gene  therapies  experienced  a
confirmed immune response to the AAV5 capsid or complications associated with T-cell activation. Additionally, the AAV5
capsid  has  demonstrated  a  low  avidity  to  pre-existing  neutralizing  antibodies  (“Nab”),  which  may  enable  all,  or  nearly  all
patients to be eligible for treatment with AAV5-based gene therapies.

Invest in next-generation technologies with the goal of enhancing safety, improving efficacy and expanding the
applicability of gene therapy to patients. We are developing proprietary technologies that have the potential to augment the
safety and efficacy of our product candidates and broaden the applicability of our gene therapies to a wider range of diseases
and  patients.  These  technologies  include  (i)  miQURETM,  our  one-time  administered  gene  silencing  platform,  (ii)  tailored
vectors,  promoters  and  other  enhancers;  (iii)  optimized  delivery  and  administration  techniques;  and  (iv)  novel  transgenes.
These technologies are developed both in-house by our experienced research team in Amsterdam, the Netherlands, as well as
via collaborations with third parties.

Continue  to  expand  our  intellectual  property  portfolio.  We  have  established  what  we  believe  is  a  leading
intellectual property portfolio covering various aspects of our technology and programs, including (i) elements of our gene
therapy  constructs,  such  as  AAV  vectors,  promoters  and  transgenes,  including  the  novel  Padua-FIX  gene  we  utilize  in
etranacogene dezaparvovec for hemophilia B; (ii) innovative delivery technologies, such as re-administration of AAV gene
therapy;  and  (iii)  proprietary  manufacturing  processes  covering  key  components  of  our  upstream  and  downstream
capabilities. We expect to continue to expand our intellectual property portfolio by aggressively seeking patent protection for
promising aspects of our technology platform and product candidates.

Our Product Candidates

A summary of our key development programs is provided below:

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Liver-directed diseases

Hemophilia B

Hemophilia B Disease and Market Background

Hemophilia  B  is  a  serious  and  rare  inherited  disease  in  males  characterized  by  insufficient  blood  clotting.  The
condition can lead to repeated and sometimes life-threatening episodes of external and internal bleeding following accidental
trauma or medical interventions. Severe hemophilia is characterized by recurrent episodes of spontaneous joint bleeds that
cause long-term damage to the joints resulting in disabling arthropathy. Bleeds may be fatal if they occur in the brain. The
deficient  blood  clotting  results  from  the  lack  of  functional  human  Factor  IX  (“hFIX”).  Treatment  of  hemophilia  B  today
consists  of  prophylactic  or  on-demand  protein  replacement  therapy,  in  which  one  to  three  times  weekly  intravenous
administrations  of  plasma-derived  or  recombinant  hFIX  are  required  to  prevent  bleeding  and  once  daily  infusions  in  case
bleeding occurs. Hemophilia B occurs in approximately 1 out of 30,000 live male births.

Our Development of etranacogene dezaparvovec for Hemophilia B

We  are  currently  developing  etranacogene  dezaparvovec,  a  gene  therapy  for  patients  with  hemophilia  B  that  is
designed to restore FIX activity, an essential protein for blood clotting. Etranacogene dezaparvovec includes an AAV5 vector
incorporating  the  FIX-Padua  variant  (“FIX-Padua”).  Etranacogene  dezaparvovec  is  identical  in  structure  to  our  first-
generation  hemophilia  B  product  candidate,  AMT-060,  apart  from  two  nucleotide  substitutions  in  the  coding  sequence  for
FIX.  The  FIX-Padua  variant  expresses  a  protein  with  a  single  amino  acid  substitution  that  has  been  reported  in  multiple
preclinical  and  nonclinical  studies  to  provide  an  approximate  eight-to  nine-fold  increase  in  FIX  activity  compared  to  the
wild-type FIX protein, which was incorporated in AMT-060. All other critical quality attributes of AMT-061 are expected to
be  comparable  to  those  of  AMT-060,  as  AMT-061  utilizes  the  same  AAV5  capsid  and  proprietary  insect  cell-based
manufacturing platform.

Etranacogene dezaparvovec is intended to be delivered by intravenous (“IV”)-infusion, without immunosuppressant

therapy, through the peripheral vein in a single treatment session for approximately 30 minutes.

Our goal for etranacogene dezaparvovec is to develop a gene therapy with the following profile:

● long-term safety, including a favorable immunogenicity profile;
● predictable, sustained and potentially curative increases in FIX activity;
● significant reductions in both bleeding rates and the need for FIX replacement therapy; and
● broad patient eligibility, including the potential to treat all or nearly all patients with hemophilia B.

AAV5-based gene therapies have been used in a multitude of clinical trials, including five clinical trials conducted
by uniQure in patients with hemophilia B and other disorders. No patient treated in clinical trials with our AAV5-based gene
therapies has experienced any confirmed, cytotoxic T-cell-mediated immune response to the capsid. An independent clinical
trial has demonstrated that AAV5 has the lowest prevalence of pre-existing neutralizing antibodies compared to other AAV
vectors. Data from our clinical, preclinical and nonclinical studies suggest that all, or nearly all patients may be eligible for
treatment with etranacogene dezaparvovec.

The FDA has agreed that etranacogene dezaparvovec will fall under the existing Breakthrough Therapy Designation
and  IND  for  AMT-060,  and  the  EMA  has  also  agreed  that  etranacogene  dezaparvovec  will  fall  under  the  current  priority
medicines (“PRIME”) designation.

In  June  2018,  we  initiated  our  Phase  III  HOPE-B  pivotal  trial  of  etranacogene  dezaparvovec.  The  trial  is  a

multinational, multi-center, open-label, single-arm study to evaluate the safety and efficacy of etranacogene dezaparvovec.

In January 2019 we dosed the first patient in our HOPE-B pivotal trial and in September 2019, we completed the
enrollment  of  approximately  60  patients  in  the  lead-in  phase  of  the  trial.  The  adult  hemophilia  B  patients,  which  were
classified  as  severe  or  moderately  severe,  were  enrolled  in  a  six-month  observational  period  during  which  time  they  will
continue to use their current standard of care to establish a baseline control. After the six-month lead-in period, patients will
receive  a  single  IV-administration  of  etranacogene  dezaparvovec.  The  primary  endpoint  of  the  study  is  based  on  the  FIX
activity level achieved following the administration of etranacogene dezaparvovec, and the secondary endpoints are

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annualized  FIX  replacement  therapy  usage,  annualized  bleed  rates  and  safety.  Patients  enrolled  in  the  HOPE-B  trial  were
tested for the presence of pre-existing neutralizing antibodies to AAV5 but were not excluded from the trial based on their
titers.

In September 2018, we completed the dosing of a Phase IIb dose-confirmation study of etranacogene dezaparvovec.
The Phase IIb study is an open-label, single-dose, single-arm, multi-center trial being conducted in the United States. The
objective of the study was to evaluate the safety and tolerability of etranacogene dezaparvovec and confirm the dose based
on  FIX  activity  at  six  weeks  after  administration.    Three  patients  with  severe  hemophilia  were  enrolled  in  this  study  and
received  a  single  intravenous  infusion  of  2x1013  genome  copies  per  kilogram  (“gc/kg”).  Patients  were  evaluated  for  the
presence of pre-existing neutralizing antibodies to AAV5 but were not excluded from the trial on this basis. We followed the
patients for a total 52 weeks to assess FIX activity, bleeding rates and usage of FIX replacement therapy, and will monitor the
three patients for a total of five years to evaluate the safety of etranacogene dezaparvovec.

In  December  2018,  the  study’s  Data  Monitoring  Committee  evaluated  initial  data  from  the  Phase  IIb  study  and

confirmed the dose of 2x1013 gc/kg for the Phase III pivotal trial.

In February, May, July and December 2019, we presented updated data from the Phase IIb dose-confirmation study
of  etranacogene  dezaparvovec.  The  most  recent  data  that  we  announced  from  the  Phase  IIb  study  of  etranacogene
dezaparvovec show that all three patients experienced increasing and sustained FIX levels after a one-time administration of
etranacogene dezaparvovec, with two of the three patients maintaining FIX activity in the normal range. Mean FIX activity
was 41% of normal at 52 weeks of follow-up, exceeding threshold FIX levels generally considered sufficient to significantly
reduce the risk of bleeding events. The first patient achieved FIX activity of 50% of normal, the second patient was 31% of
normal  and  the  third  patient  was  41%  of  normal.  The  second  and  third  patients  had  previously  screen-failed  and  were
excluded from another gene therapy study due to pre-existing neutralizing antibodies to a different AAV vector. Based on the
data obtained through October 24, 2019, no patient experienced a material loss of FIX activity, reported any bleeding events
or  required  any  infusions  of  FIX  replacement  therapy  for  bleeds.  One  patient  underwent  hip  surgery  due  to  a  pre-existing
condition  and  was  treated  perioperatively  with  short-acting  factor  replacement.  This  was  reported  by  the  investigator  as  a
serious adverse event unrelated to etranacogene dezaparvovec.

Intellectual Property for etranacogene dezaparvovec

In 2017, we acquired intellectual property from Professor Paolo Simioni (“Dr. Simioni”), a hemophilia expert at the
University of Padua, Italy. The intellectual property includes U.S. Patent Number 9,249,405, which covers compositions of
FIX-Padua nucleic acids and polypeptides (proteins), as well as their therapeutic uses.

On  May  29,  2018,  the  U.S.  Patent  and  Trademark  Office  (“USPTO”)  granted  us  a  second  patent,  U.S.  Patent
Number  9,982,248,  which  covers  methods  of  treating  coagulopathies  (bleeding  disorders),  including  hemophilia  B,  using
AAV-based  gene  therapy  with  nucleic  acid  encoding  the  hyperactive  FIX  Padua  variant.  The  FIX  Padua  variant  is  a  FIX
protein carrying a leucine at the R338 position, often called the "FIX-Padua" or "Padua mutant".  

On November 5, 2019, the USPTO granted us a third patent, U.S. Patent Number 10,465,180, which covers any
AAV comprising a nucleic acid encoding a FIX-Padua protein, and promoter sequences, transcription termination and control
elements. The claims also cover FIX-Padua variants with at least 70% sequence identity to FIX-R338L.

In  addition  to  the  U.S.  patents,  on  February  20,  2018,  the  Canadian  Intellectual  Property  Office  granted  Patent
Number  2,737,094,  which  covers  FIX-Padua  nucleic  acids  for  use  in  gene  therapy  and  FIX-Padua  polypeptides  for  use  in
FIX replacement therapy.

On  June  13,  2018,  we  were  granted  European  Patent  2337849  B1  directed  to  a  FIX  polypeptide  protein.  The
opposition period with respect to such patent expired on March 13, 2019, by which time five parties had filed an opposition.
On July 25, 2019, we submitted responses to such oppositions with the European Patent Office, or EPO, and oral proceedings
with respect to such oppositions will take place in June and July 2020. In addition, on May 15, 2019, a divisional European
patent application in the FIX-Padua family, EP 3252157, was refused. In September 2019, we filed a notice of appeal with
respect to such refusal. We are also pursuing a European divisional patent application that was filed on May 14, 2019. Both
in the U.S. and in Europe, we have pending divisional applications still in prosecution phases.

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Phase I/II Clinical Trial of AMT-060

In the third quarter of 2015, we initiated a Phase I/II clinical trial of AMT-060, our first-generation hemophilia B
product candidate, in patients with severe or moderately-severe hemophilia B. AMT-060 consists of an AAV5 vector carrying
a codon-optimized, wild-type, human FIX gene cassette licensed from St. Jude Children’s Research Hospital. The study is a
five-year,  open-label,  uncontrolled,  single-dose,  dose-ascending  multi-center  trial  that  includes  two  cohorts,  with  the  low-
dose cohort using a treatment of 5x1012 gc/kg and the second-dose cohort using 2x1013 gc/kg. We enrolled five patients into
the low dose cohort in the third quarter 2015. Another five patients were enrolled into the high dose cohort between March
and May 2016.

In  December  2019,  we  presented  four-year  follow-up  data  related  to  this  Phase  I/II  clinical  trial.  All  10  patients
enrolled  continue  to  show  long-term  meaningful  clinical  impact,  including  sustained  increases  in  FIX  activity  and
improvements  in  their  disease  state  as  measured  by  reduced  usage  of  FIX  replacement  therapy  and  decreased  bleeding
frequency. At up to four years of follow-up, AMT-060 continues to be generally well-tolerated, with no new serious adverse
events and no development of inhibitors since the last reported data.

All five patients in the high-dose cohort of 2x1013 gc/kg continue to be free of routine FIX replacement therapy at
up to three and a half years after treatment. Based on the six months of data collected during the fourth year of follow-up, the
mean  annualized  bleeding  rate  was  zero  compared  to  an  average  of  four  bleeds  during  the  year  prior  to  treatment,
representing  a  100%  reduction.  Steadystate  mean  yearly  FIX  activity  at  three  and  a  half  years  was  7.5%,  compared  with
7.1% in the first, 8.4% in the second and 7.9% in the third year.

Hemophilia A program (AMT-180)

Hemophilia A Disease and Market Background

Hemophilia  A,  also  called  factor  VIII  (“FVIII”)  deficiency  or  classic  hemophilia,  is  a  genetic  disorder  caused  by
missing or defective factor VIII, a clotting protein. Although it is passed down from parents to children, about 1/3 of cases
are  caused  by  a  spontaneous  mutation,  or  change,  in  a  gene.  More  than  half  of  the  patients  have  the  severe  form  of
hemophilia  A.  Patients  with  severe  hemophilia  A  experience  bleeding  following  an  injury  and  may  have  frequent
spontaneous bleeding episodes, often into their joints and muscles. Hemophilia A occurs in approximately one in 5,000 live
births. Approximately 30% of patients with severe hemophilia A will develop an inhibitor that neutralizes the infused FVIII
activity.  Historically,  this  patient  population  has  been  underserved  due  to  past  exclusion  from  gene  therapy  research  in
clinical development.

Our Development of AMT-180 for Hemophilia A

AMT-180 is a novel hemophilia A gene therapy that we believe has the potential to treat all hemophilia A patients
including  those  with  past  and  current  inhibitors.  AMT-180  is  a  one-time,  intravenously-administered,  AAV5-based  gene
therapy  incorporating  a  proprietary,  exclusively  licensed,  modified  FIX  gene,  FIX-FIAV,  that  has  been  demonstrated  in
preclinical studies to convey Factor VIII-independent activity and circumvent inhibitors to Factor VIII. Preclinical studies in
wild-type and hemophilia A mice indicated that administration of FIX-FIAV resulted in FVIII-independent activity and was
not  associated  with  hypercoagulability.  A  separate  study  in  non-human  primates  indicated  that  a  single  dose  of  AMT-180
resulted  in  expression  levels  that  translate  into  FVIII-independent  activity.  In  addition,  FIX-FIAV  induced  thrombin
activation in FVIII-depleted human plasma with or without inhibitors. These data indicate that AMT-180 may lead to durable
expression in hemophilia A patients and may provide long-term prevention of bleeds.

In May 2019, we presented preclinical data at the American Society of Gene and Cell Therapy (“ASGCT”) Annual
Meeting  demonstrating  that  AMT-180  induced  thrombin  activation,  and  up  to  29%  of  Factor  VIII-independent  activity,  in
FVIII-depleted human plasma. In these studies, a single intravenous administration of AMT-180 resulted in sustained, dose-
dependent  hemostatic  effect  as  measured  by  one-stage  clotting  assay.  Further,  AMT-180  demonstrated  activation  kinetics
similar to native FIX and was not hyperactive. In a pilot study in non-human primates we demonstrated that administration of
AMT-180  resulted  in  sufficient  FIX  protein  expression  that  could  be  translated  to  Factor  VIII-independent  activity  in
humans. No elevation of coagulation activation markers or signs of thrombi formation were observed.

We are currently conducting safety and toxicology studies of AMT-180 to support the submission of a clinical trial

application.

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Fabry disease program (AMT-190)

Fabry Disease and Market Background

Fabry  disease  is  a  progressive,  inherited,  multisystemic  lysosomal  storage  disease  characterized  by  specific
neurological,  cutaneous,  renal,  cardiovascular,  cochleo-vestibular  and  cerebrovascular  manifestations.  Fabry  disease  is
caused by a defect in a gene that encodes for a protein called α-galactosidase A (“GLA”). The GLA protein is an essential
enzyme  required  to  breakdown  globotriaosylsphingosine  (“Gb3”)  and  lyso-globotriaosylsphingosine  (“lyso-Gb3”).  In
patients living with Fabry disease, Gb3 and lyso-Gb3 accumulate in various cells throughout the body causing progressive
clinical  signs  and  symptoms  of  the  disease.  Current  treatment  options,  which  consist  of  bi-weekly  intravenous  enzyme
replacement therapy, typically have no therapeutic benefit in patients with advanced renal or cardiac disease. Studies have
also shown that a majority of male patients develop antibodies that inhibit the GLA protein and interfere with therapeutic
efficacy.

Fabry disease has two major disease phenotypes: the type 1 “classic” and type 2 “later-onset” subtypes. Both lead
to renal failure, and/or cardiac disease, and early death. Type 1 males have little or no functional a-Gal A enzymatic activity
(<1% of normal mean) and marked accumulation of GL-3/Gb3 and related glycolipids in capillaries and small blood vessels
which cause the major symptoms in childhood or adolescence.  In contrast, males with the type 2 “later-onset” phenotype
(previously called cardiac or renal variants) have residual a-Gal A activity, lack GL-3/Gb3 accumulation in capillaries and
small  blood  vessels,  and  do  not  manifest  the  early  manifestations  of  type  1  males.  They  experience  an  essentially  normal
childhood and adolescence. They typically present with renal and/or cardiac disease in the third to seventh decades of life.
Most  type  2  later-onset  patients  have  been  identified  by  enzyme  screening  of  patients  in  cardiac,  hemodialysis,  renal
transplant, and stroke clinics and recently by newborn screening. Fabry disease occurs in all racial and ethnic populations and
affects males and females. It is estimated that type 1 classic Fabry disease affects approximately one in 40,000 males. The
type 2 later-onset phenotype is more frequent, and in some populations may occur as frequently as about 1 in 1,500 to 4,000
males.

Our Development of AMT-190 for Fabry Disease

AMT-190 is a one-time, IV-administered, AAV5-based gene therapy designed to circumvent GLA antibodies that
can  inhibit  efficacy  in  Fabry  patients.  AMT-190  incorporates  a  proprietary,  exclusively  licensed,  modified  NAGA
(“ModNAGA”) variant. ModNAGA may have several advantages over other therapies for Fabry disease, including higher
stability  in  blood,  circumvention  of  inhibitors,  better  biodistribution  in  the  target  organs,  secondary  toxic  metabolite
reduction and improved cross-correction of neighboring cells. As such, AMT-190 has the potential to be a more effective,
longer-term treatment of Fabry disease. In cultured cells and in a study in wild-type mice, AMT-190 resulted in significant
increases  in  GLA  activity.  In  a  preclinical  study,  Fabry  mice  were  injected  with  a  single  dose  of  AMT-190,  resulting  in
ModNAGA  expression  with  subsequent  GLA-activity  in  plasma.  We  believe  that  these  studies  may  demonstrate  proof-of-
concept of AMT-190 as a gene therapy candidate for Fabry disease.

At  the  ASGCT  Annual  Meeting  in  May  2019,  we  presented  data  from  in  vitro  and  in  vivo  studies  showing  that
AMT-190  has  the  potential  to  become  a  one-time  treatment  option  that  could  be  an  improvement  upon  the  enzyme
replacement standard of care with more efficient uptake in the kidney and heart and an improved immunogenicity profile. In
particular, data from a study in wild-type mice showed a single intravenous administration of AMT-190 resulted in a ten- to
twenty-fold higher GLA activity in the plasma compared to the control group. Additionally, in a study in a diseased mouse
model, GLA activity was significantly increased in plasma, and lyso-Gb3 was significantly reduced in target organs after a
single dose of AMT-190. In silico and in vitro studies also showed that the modifications introduced into NAGA are believed
to pose a very low immunogenicity risk.

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Central Nervous System diseases

Huntington’s Disease

Huntington’s Disease and Market Background

Huntington’s disease is a severe genetic neurodegenerative disorder causing loss of muscle coordination, behavioral
abnormalities  and  cognitive  decline,  often  resulting  in  complete  physical  and  mental  deterioration  over  a  12  to  15-year
period. The median survival time after onset is 15 to 18 years (range: 5 to >25 years). Huntington’s disease is caused by an
inherited defect in a single gene that codes for a protein called Huntingtin (“HTT”). The prevalence of Huntington’s disease
is  three  to  seven  per  100,000  in  the  general  population,  similar  in  men  and  women,  and  it  is  therefore  considered  a  rare
disease.  Despite  the  ability  to  identify  Huntington’s  disease  mutation  carriers  decades  before  onset,  there  is  currently  no
available  therapy  that  can  delay  onset  or  slow  progression  of  the  disease.  Although  some  symptomatic  treatments  are
available, they only are transiently effective despite significant side effects.

Our Development of AMT-130 for Huntington’s Disease

AMT-130  is  our  gene  therapy  candidate  targeting  Huntington’s  disease  that  utilizes  an  AAV  vector  carrying  an
engineered  miRNA  designed  to  silence  HTT  and  exon  1  HTT,  a  potentially  highly  toxic  protein  fragment  that  may  also
contribute  to  disease  pathology.  AMT-130  comprises  a  recombinant  AAV5  vector  carrying  a  DNA  cassette,  encoding  a
miRNA that non-selectively lowers or knocks-down HTT and exon 1 HTT in Huntington’s disease patients. AMT-130 was
developed  using  our  miQURE™  technology,  a  proprietary,  one-time  administered  gene  silencing  platform.  AMT-130  has
received  orphan  drug  designation  from  the  FDA  and  Orphan  Medicinal  Product  Designation  from  the  EMA.  AMT-130  is
intended to be administered directly into the brain via a stereotactic, magnetic resonance imaging guided catheter.

Our goal for AMT-130 is to develop a gene therapy with the following profile:

● One-time  administration  of  disease-modifying  therapy  into  the  striatum,  the  area  of  the  brain  where

Huntington’s disease is known to manifest;

● Biodistribution  of  the  therapy  in  both  the  deep  and  cortical  structures  of  the  brain  via  transport  of  the  AAV

vector and through secondary exosome-mediated delivery; and
● Safe, on-target and durable knockdown of HTT and exon 1 HTT.

In  April  2017,  we  presented  preclinical  data  on  AMT-130  in  transgenic  mini  pigs.  The  data  demonstrated
widespread,  dose-dependent  distribution  of  the  vector  throughout  the  mini  pig  brain  that  corresponded  strongly  with  the
mutant  HTT  expression.  Researchers  also  observed  a  dose-dependent  reduction  in  mutant  HTT  protein  levels,  as  well  as
similar trends in cerebral spinal fluid. There were no serious adverse events related to the surgical procedure or the AMT-130
treatment.

In  October  2017,  we  presented  preclinical  data  on  AMT-130  in  a  mouse  model  with  a  highly  aggressive  form  of
Huntington’s  disease  which  demonstrated  significant  improvements  in  both  motor-coordination  and  survival,  as  well  as  a
dose-dependent, sustained reduction in HTT.

In April 2018, we presented an overview of preclinical data establishing proof-of-concept for AMT-130 at the 2018
American Academy of Neurology Annual Meeting in Los Angeles, California. Data from multiple studies in Huntington's
disease animal models across three different species showed that a single intraparenchymal administration of AMT-130 into
the striatum, resulted in a dose-dependent and sustained reduction of mutant huntingtin protein (“mHTT”) in both the deep
structures  of  the  brain  and  the  cortex.  Specifically,  we  presented  data  from  the  ongoing  preclinical  study  in  transgenic
minipigs,  one  of  the  largest  Huntington's  disease  animal  models  available,  demonstrating  significant  reductions  in  human
mHTT by a median of 68% in the striatum and a median of 47% in the frontal cortex at 6 months after administration of
AMT-130.

In January 2019, our IND application for AMT-130 was cleared by the FDA and in the fourth quarter of 2019 we
initiated  patient  screening  for  a  Phase  I/II  study.  The  Phase  I/II  protocol  is  a  randomized,  imitation  surgery-controlled,
double-blinded  study  conducted  at  three  surgical  sites,  and  multiple  referring,  non-surgical  sites  in  the  U.S.  The  primary
objective  of  the  study  is  to  evaluate  the  safety,  tolerability  and  efficacy  of  AMT-130  at  two  doses.  The  cGMP  clinical
material has been manufactured in 2019 at our Lexington facility and has been released for shipment.

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In February 2019, we presented new preclinical data at the 14th Annual CHDI Huntington’s disease Therapeutics
Conference that illustrate the therapeutic potential of AMT-130 in restoring function of damaged brain cells in Huntington’s
disease.  In  that  study,  AMT-130  was  generally  well-tolerated  and  resulted  in  a  sustained  reduction  of  mutant  huntingtin
protein.

Spinocerebellar Ataxia Type 3 program

Spinocerebellar Ataxia type 3 and Market Background

SCA3,  also  known  as  Machado-Joseph  disease,  is  a  central  nervous  system  disorder  caused  by  a  CAG-repeat
expansion in the ATXN3 gene that results in an abnormal form of the protein ataxin-3. Patients with SCA3 experience brain
degeneration  that  results  in  movement  disorders,  rigidity,  muscular  atrophy  and  paralysis.  There  is  currently  no  treatment
available that slows the progressive course of this potentially lethal disease.

Prevalence of SCA3 is estimated to be one to two per 100,000 with significant geographical and ethnic variations,
with the highest prevalence rates observed in the Azores (Flores Island (1/239)), the intermediate prevalence rates observed
in Portugal, Germany, the Netherlands, China and Japan, and the lower prevalence observed in North America, Australia and
India. SCA3 is the most common form of ADCA1 in most genetically characterized populations.

Our preclinical SCA3 program

AMT-150  is  a  one-time,  intrathecally-administered,  AAV  gene  therapy  incorporating  our  proprietary  miQURE™
silencing technology that is designed to halt ataxia in early manifest SCA3 patients. In an in-vitro study with human Induced
Pluripotent Stem (“IPS”) derived neurons, AMT-150 has been shown to lower the human ataxin-3 protein by 65%, without
any off-target effects. We also performed a proof-of-concept in-life study in SCA3 mice demonstrating that AMT-150 was
able  to  lower  toxic  ataxin-3  protein  by  up  to  53%  in  the  cerebellum  and  up  to  65%  in  the  brain  stem  after  a  single
administration. Further studies in non-human primates demonstrate the ability to distribute and express a reporter gene in the
most  degenerated  brain  regions  in  SCA3.  In  these  preclinical  studies,  a  single  administration  of  AMT-150  resulted  in
sustained expression and efficient processing with on-target engagement. Additionally, AMT-150 lacked off-target activity in
these studies. We are currently preparing to initiate safety and toxicology studies of AMT-150 to support the submission of
an IND application.

Bristol-Myers Squibb Collaboration

In May 2015, we entered into a collaboration and license agreement and various related agreements with Bristol-
Myers Squibb Company (“BMS”), that provided BMS with exclusive access to our gene therapy technology platform for the
research, development and commercialization of therapeutics aimed at multiple targets in cardiovascular and other diseases.
 The collaboration agreement provides that we may collaborate on up to ten collaboration targets in total. BMS has currently
designated  four  collaboration  targets.  We  agreed  to  certain  restrictions  on  our  ability  to  work  independently  of  the
collaboration, either directly or indirectly through any affiliate or third party, on certain programs that would be competitive
with  the  collaboration  programs.  For  any  collaboration  targets  that  are  advanced  to  clinical  development,  we  would  be
responsible  for  manufacturing  of  clinical  and  commercial  supplies.  BMS  has  been  reimbursing  us  for  our  research  and
development costs in support of the collaboration during the initial research term and would lead development, regulatory
and commercial activities for any collaboration targets that may be advanced.

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During  the  initial  four-year  research  term,  we  supported  BMS  in  discovery,  non-clinical,  analytical  and  process
development  efforts  in  respect  of  the  designated  collaboration  targets.  In  February  2019,  BMS  requested  a  one-year
extension  of  the  research  term.  In  April  2019,  following  an  assessment  of  the  progress  of  this  collaboration  and  our
expanding proprietary programs, we notified BMS that we did not intend to agree to an extension of the research term, but
rather we preferred to restructure the collaboration to reduce or eliminate certain of our obligations under it. Accordingly, the
research term under the collaboration terminated on May 21, 2019, and we are currently in discussions with BMS potentially
to restructure the collaboration and license agreement and other related agreements following the expiration of the research
term. Although such discussions are ongoing and may not result in any amendment to these arrangements, we believe that
the final resolution of these discussions may result in material changes to our collaboration with BMS.

Equity arrangements

After entering into the collaboration in 2015, BMS acquired 2.4 million or 9.9% of our outstanding shares following
the  issuance  for  aggregate  consideration  of  $75.5  million.  As  of  December  31,  2019,  BMS  held  5.5%  of  our  outstanding
ordinary  shares.  We  also  granted  BMS  two  warrants.  BMS  may  at  its  option  acquire,  at  a  premium  to  the  market,  an
additional  number  of  shares  such  that  BMS  owns  14.9%  and  19.9%,  respectively,  of  our  outstanding  ordinary  shares
immediately after such purchase. The exercise of each warrant is conditioned upon the designation of a specified number of
additional  collaboration  targets  and  payment  of  related  fees  by  BMS,  as  well  as  a  minimum  number  of  collaboration
programs under development. As of December 31, 2019, BMS had designated a total of four Collaboration Targets, and as
such, the warrants were not exercisable.

We also entered into an Investor Agreement with BMS regarding the rights and restrictions relating to the ordinary
shares to be acquired by BMS. We have granted BMS certain registration rights that allow BMS to require us to register our
securities beneficially held by BMS under the Exchange Act. BMS may make up to two such demands (or three, in the event
that either warrant is exercised) for us to register the shares, provided that we may deny such demand if (i) the market value
of the shares to be registered is less than $10 million (provided however, if BMS holds less than $10 million worth of our
shares, we must comply with their demand for registration), (ii) we certify to BMS that we plan to effect a registration within
120 days of their demand or we are engaged in a transaction that would be required to be disclosed in a registration statement
and that is not reasonably practicable to be disclosed at that time, or (iii) we have already effected one registration statement
within  the  twelve  months  preceding  BMS’s  demand  for  registration.  In  addition,  independent  of  their  demand  registration
rights,  upon  the  occurrence  of  certain  events,  we  must  also  provide  BMS  the  opportunity  to  include  their  shares  in  any
registration statement that we effect.

We also granted BMS certain information rights under the Investor Agreement, although these requirements may be

satisfied by our public filings required by U.S. securities laws.

Pursuant to the Investor Agreement, without our consent, BMS may not (i) acquire a number of shares such that the
number of shares that BMS beneficially holds is greater than the percentage acquired, or which may be acquired, after giving
effect to each of the tranches under the Share Subscription Agreement and the two warrants; (ii) propose, offer or participate
in any effort to acquire us or one of our subsidiaries; (iii) propose, offer or participate in a tender offer for our shares or any
exchange of shares that would effect a change of control of our company; (iv) seek to control or influence our governance or
policies;  (v)  join  or  participate  in  any  group  regarding  the  voting  of  our  ordinary  shares;  or  (vi)  take  certain  other  similar
actions. BMS may still, among other things, make a non-public, confidential proposal to enter into a business combination or
similar  transaction  with  our  company.  These  standstill  restrictions  will  terminate  upon  the  occurrence  of  certain  events
including, but not limited to, the acquisition of a certain material number of shares by a third party, if we enter into a merger
agreement  or  similar  transaction  with  a  third  party,  or  upon  the  passage  of  a  defined  period  of  time  subsequent  to  the
acquisition of shares pursuant to the Share Subscription Agreement or the warrants.

BMS is also subject to a lock-up pursuant to the Investor Agreement. Without our prior consent, BMS may not sell
or  dispose  of  its  shares  in  respect  of  each  ordinary  share  acquired  pursuant  to  the  Share  Subscription  Agreement  and  the
warrants, until the first anniversary of issuance of each such ordinary shares. However, this lock-up may terminate sooner or
its terms could change in the event the Collaboration Agreement is terminated or amended.

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The  Investor  Agreement  also  requires  BMS  to  vote  all  of  our  ordinary  shares  it  beneficially  holds  in  favor  of  all
items on the agenda for the relevant general meeting of shareholders of our company as proposed on behalf of our company,
unless, in the context of a change of control or similar transaction, BMS has itself made an offer to our company or our board
in connection with the transaction that is the subject of the vote, in which case it is free to vote its shares at its discretion.
This voting provision will terminate upon the later of the date on which BMS no longer beneficially owns at least 4.9% of
our outstanding ordinary shares, the closing of a transaction that provides BMS exclusive and absolute discretion to vote our
shares it beneficially holds, or the termination of the Collaboration Agreement for breach by us.

New Technology Development

We are seeking to develop next-generation technologies with the goal of further improving the potential of AAV-

based gene therapies to treat patients suffering from debilitating diseases.

We  are  focused  on  innovative  technologies  across  each  of  the  key  components  of  an  AAV-based  gene  therapy,
including: (i) the capsid, or the outer viral protein shell that encloses the target DNA; (ii) the promoter, or the DNA sequence
that drives the expression of the transgene; and (iii) the transgene, or therapeutic gene.

We  dedicate  significant  effort  to  designing  and  screening  novel  AAV  capsids  with  the  potential  for  (i)  higher
biological potency; (ii) increased specificity and penetration of specific tissue types; and (iii) enhanced safety. We believe we
have significant expertise in vector engineering and have created promising genetically engineered capsids using a “rational
design”  approach.  Multiple  capsid  engineering  projects  are  currently  ongoing  including  directed  evolution  with  4D
Molecular Therapeutics (“4DMT”) for improved tissue-specific targeted transduction of AAV.

Briefly,  identification  of  next  generation  capsids  via  “directed  evolution”  involves  a  capsid  selection  process  in
which libraries of mutant variants are screened for optimal properties. In January 2014, we entered into a collaboration and
license agreement with 4DMT for the discovery and optimization of next-generation AAV capsids targeting the liver and the
brain, which we amended and restated (the “Amended and Restated CLA”) in August 2019. In connection with the execution
of  the  Amended  and  Restated  CLA  we  entered  into  a  separate  Collaboration  and  License  Agreement  (“New  CLA”)  with
4DMT.  Pursuant  to  the  terms  of  the  Amended  and  Restated  CLA,  we  received  from  4DMT  an  exclusive  sublicensable,
worldwide  license  under  certain  4DMT  intellectual  property  rights  to  research,  develop,  make,  use  and  commercialize
previously  selected  AAV  capsid  variants  and  certain  associated  products  using  4DMT  proprietary  AAV  technology  for
delivery of gene therapy constructs to cells in the central nervous system and the liver (“the Field”). In accordance with the
New CLA, the parties agreed to research and develop, at 4DMT’s cost, new AAV capsid variants using 4DMT proprietary
AAV technology for delivery of up to six additional transgene constructs in the Field that will be selected by us.

In  addition  to  the  directed  evolution  approach  where  we  screen  a  library  of  AAV  mutants,  we  are  also  rationally
engineering the AAV capsids to target them to specific cells and/or tissues. Using such engineered AAV capsids will ensure
selected transduction of the targeted, desired cell type. The strategy will diminish potential off target effects.  

We  work  extensively  on  designing  synthetic  promoters  with  the  potential  of  enabling  higher  levels  of  protein
expression  in  specific  tissue  types.  A  “promoter”  is  an  essential  component  of  a  gene  therapy  construct  that  controls
expression of a therapeutic protein. Synthetic promoters, which do not exist in nature, are optimally tailored to drive gene
expression  at  a  desired  level  and  specificity.  In  January  2015,  we  entered  into  an  agreement  with  Synpromics  Limited
(“Synpromics”),  a  United  Kingdom-based  biotechnology  company,  to  jointly  fund  research  relating  to  the  development  of
optimized  promoters  for  liver-directed  gene  therapies.  This  resulted  in  an  array  of  liver-specific  promoters  proprietary  to
uniQure  and  one  such  promoter  from  the  Synpromics  collaboration  is  being  utilized  in  our  AMT-180  program  for  the
treatment of hemophilia A. In October 2018, we presented non-clinical data demonstrating that this optimized promoter is
capable  of  generating  up  to  a  40-fold  increase  in  expression  compared  to  a  reference  promoter.  The  new  promoters  may
enable us to tailor expression levels required for a specific therapeutic transgene.

In  order  to  further  tailor  gene  therapies  to  optimally  address  certain  disorders  we  may  also  incorporate  specific
modifications into the transgenes of our gene therapy constructs.  For example, we incorporated the Padua-FIX variant into
our hemophilia B gene therapy in order to substantially increase the resulting FIX activity and potentially improve clinical
outcomes. For other programs, such as our gene therapy constructs for hemophilia A and Fabry disease, we have also utilized
modified  transgenes  with  the  goal  of  enhancing  efficacy,  durability  and  safety,  as  well  as  expanding  the  access  of  gene
therapies to patients with inhibitors.  

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We have also demonstrated the ability to deliver engineered DNA constructs that can silence or suppress disease-
causing genes. Our miQURE™ gene silencing platform, based on exclusively licensed technology from CSHL, is designed
to  degrade  mutated  genes  without  off-target  toxicity  and  induce  silencing  of  the  mutated  gene  in  the  entire  target  organ
through  secondary  exosome-mediated  delivery.  miQURE™-based  gene  therapy  candidates,  such  as  AMT-130,  incorporate
proprietary,  therapeutic  miRNA  constructs  that  can  be  delivered  using  AAVs  to  potentially  provide  long-lasting  activity.
Preclinical studies of miQURE™-based gene therapies have demonstrated several important advantages, including enhanced
tissue-specificity,  improved  nuclear  and  cytoplasmic  gene  lowering  and  no  off-target  effects  associated  with  impact  to  the
cellular miRNA or messenger RNA transcriptome.

Commercial-Scale Manufacturing Capabilities

The ability to reliably produce at a high quality and at commercial-scale is a critical success factor in AAV gene

therapy. We produce our gene therapies using patent-protected, insect cell-based, baculovirus AAV production systems.

We believe our integrated manufacturing capabilities provide us several potential advantages, including:

● Know-how.  Since  our  founding  in  1998,  we  have  invested  heavily  in  developing  optimized  processes  and
methods to reliably and reproducibly manufacture AAV-based gene therapies at commercial scale. During this
time,  we  have  accumulated  significant  internal  experience  and  knowledge  of  the  underlying  production
technology and critical quality attributes of our products.  These learnings have been essential in developing a
modular, third generation production system that can be used to produce all of our gene therapy products.

● Flexibility.  Controlling  cGMP  manufacturing  allows  us  to  rapidly  adapt  our  production  schedule  to  meet  the
needs of our business.  By controlling our manufacturing, we do not rely on contract manufacturers, nor do we
require  costly  and  time-consuming  technology  transfers  to  third  parties.    Our  facilities  are  designed  to
commercially supply multiple products and are flexibly designed to accommodate expansion and scale up as
our needs change.

● Faster Path to Market.  We believe our manufacturing platform enables us to rapidly produce new products for
clinical  investigation,  minimize  time  between  clinical  phases  and  complete  scale-up  as  product  candidates
advance into late-stage development and commercialization.  For example, in transitioning our hemophilia B
program from AMT-060 to AMT-061, we were able to rapidly demonstrate manufacturing comparability and
produce clinical material for our ongoing Phase III pivotal study, thereby accelerating our time to market.  

● High Purity. The baculovirus system eliminates the risk of introducing mammalian cell derived impurities.

● Scalability. We have demonstrated our manufacturing process is reproducible at volumes ranging from 2 liters
to  500  liters  and  believe  it  is  possible  to  achieve  higher  scale  production  with  our  insect-cell,  baculovirus
system.

● Low Cost of Goods.  We  believe  our  ability  to  scale  production  has  the  potential  to  significantly  reduce  unit
costs. Our manufacturing process also utilizes fully disposable components, which enables faster change-over
times between batches and lower costs associated with cleaning and sterilization.  Additionally, our production
system does not require the use of plasmids, which can be a costly raw material.

In October 2018, we presented new data demonstrating the ability to manufacture gene therapies using a 500-liter
single-use, stirred tank reactor that has the potential to significantly increase manufacturing capacity and enhance scalability.
We produce our AAV-based gene therapies in our state-of-the-art, Lexington-based manufacturing facility using a proprietary
baculovirus expression vector system.

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Intellectual Property

Introduction

We strive to protect the proprietary technologies that we believe are important to our business, including seeking
and maintaining patent protection in the United States, Europe and other countries for novel components of gene therapies,
the  chemistries  and  processes  for  manufacturing  these  gene  therapies,  the  use  of  these  components  in  gene  therapies,  our
technology  platform,  and  other  inventions  and  related  technology.  We  also  rely  on  trade  secrets,  security  measures  and
careful monitoring of our proprietary information to protect aspects of our business that are not amenable to, or that we do
not consider appropriate for, patent protection.

We expect that our probability of success will be significantly enhanced by our ability to obtain and maintain patent
and other proprietary protection for commercially important technology, inventions and know-how related to our business,
defend  and  enforce  our  patents,  maintain  our  licenses  to  use  intellectual  property  owned  by  third  parties,  preserve  the
confidentiality  of  our  trade  secrets  and  operate  without  infringing  the  valid  and  enforceable  patents  and  other  proprietary
rights  of  third  parties.  We  also  rely  on  know-how,  continuing  technological  innovation  and  in-licensing  opportunities  to
develop, strengthen and maintain our proprietary position in the field of AAV-based gene therapies.

In  some  cases,  we  are  dependent  on  the  patented  or  proprietary  technology  of  third  parties  to  develop  and
commercialize  our  products.  We  must  obtain  licenses  from  such  third  parties  on  commercially  reasonable  terms,  or  our
business could be harmed, possibly materially. For example, we license from third parties essential parts of the therapeutic
gene cassettes as well as the principal AAV vectors we use and key elements of our manufacturing process. We anticipate
that we will require additional licenses in the future.

Because  most  patent  applications  throughout  the  world  are  confidential  for  18  months  after  the  earliest  claimed
priority  date,  and  since  the  publication  of  discoveries  in  the  scientific  and  patent  literature  often  lags  behind  actual
discoveries,  we  cannot  be  certain  that  we  were  the  first  to  invent  or  file  applications  for  the  inventions  covered  by  our
pending  patent  applications.  Moreover,  we  may  have  to  participate  in  post-grant  proceedings  in  the  patent  offices  of  the
United  States  or  foreign  jurisdictions,  such  as  oppositions,  reexaminations  or  interferences,  in  which  the  patentability  or
priority of our inventions are challenged. Such proceedings could result in substantial cost, even if the eventual outcome is
favorable to us.

Our intellectual property portfolio consists of owned and in-licensed patents, copyrights, licenses, trademarks, trade

secrets and other intellectual property rights.

Patent Portfolio

Our  gene  therapy  programs  are  protected  by  patents  and  patent  applications  directed  to  various  aspects  of  our
technology. For example, our gene therapy programs are protected by patents and patent applications with composition-of-
matter or method of use claims that cover the therapeutic gene, the promoter, the viral vector capsid or other specific parts of
these  technologies.  We  also  seek  protection  of  core  aspects  of  our  manufacturing  process,  particularly  regarding  our
baculovirus expression system for AAV vectors in insect cells. In addition, we have filed manufacturing patent applications
with  claims  directed  to  alternative  compositions-of-matter  and  manufacturing  processes  to  seek  better  protection  from
competitors.

We file the initial patent applications for our commercially important technologies in both Europe and the United
States. For the same technologies, we typically file international patent applications under the PCT within a year. We also
may  seek,  usually  on  a  case-by-case  basis,  local  patent  protection  in  Canada,  Australia,  Japan,  China,  India,  Israel,  South
Africa, New Zealand, South Korea and Eurasia, as well as South American jurisdictions such as Brazil and Mexico.

As of December 31, 2019, our intellectual property portfolio included the following rights:

● 28 patent families that we own;

● 7 patent families that we exclusively in-license; and

● 1 patent family that we non-exclusively in-license.

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As of December 31, 2019, the geographic breakdown of our owned and exclusively in-licensed patent portfolio was

as follows:

● 29 issued U.S. patents;

● 16 granted European patents;

● 9 pending PCT patent applications;

● 12 pending U.S. patent applications;

● 15 pending European patent applications; and

● 56 pending and 52 granted patent applications in other jurisdictions.

The  patent  portfolios  for  our  manufacturing,  administration  and  technology  platform  and  for  our  most  advanced

programs are summarized below.

Our Manufacturing and Technology Platform Patent Portfolios

We own a patent family directed to large scale production of AAV vectors in insect cells relating to first-generation
technology that we developed for improvement of manufacturing in insect cells. The family includes issued patents in the
United  States,  Europe,  Japan  and  other  jurisdictions  and  pending  applications  in  the  United  States  and  other  jurisdictions.
The standard 20-year term for patents in this family will expire in 2027.

Furthermore, we own patent families directed to improving AAV vectors and covering AAV vectors manufactured
at large scale relating to our second-generation technology. One patent family includes issued patents in the United States,
Europe,  Japan,  Australia,  China  and  other  jurisdictions  and  pending  applications  in  the  United  States,  Europe  and  other
jurisdictions. The standard 20-year term for patents in this family will expire in 2028. Another patent family contains issued
patents in the United States and pending patents in the United States and Europe. The standard 20-year term for patents in
this  family  will  expire  in  2031.  We  also  have  a  patent  family  relating  to  our  third-generation  technology  for  improved
manufacturing.  The  patent  family  contains  issued  patents  in  the  United  States  and  Europe  and  other  jurisdictions,  and  has
patents pending in Europe and other jurisdictions. The standard 20-year term for patents in this family will expire in 2029.

We  own  patent  families  directed  to  improved  AAV  manufacturing  with  regard  to  capsid  protein  expression.  One
such patent family includes issued patents issued in the United States, Europe, and other jurisdictions. The standard 20-year
term for patents in this family will expire in 2026. Another such patent family contains pending patent applications in the
United  States,  Europe  and  other  jurisdictions.  The  standard  20-year  term  for  patents  in  this  family  will  expire  in  2035.  A
third  such  patent  family  includes  a  PCT  application  that  we  filed  in  2018  directed  to  large  scale  production  of  parvoviral
particles in insect cells. The standard 20-year term for patents in this family, if issued, will expire in 2038.

We  own  a  patent  family  directed  to  a  proprietary  baculovirus  removal  process  that  contributes  to  developing
regulatory-compliant AAV vector products. This family contains granted patents in the United States, Europe, Japan, China,
and other jurisdictions. The standard 20-year term for patents in this family, if issued, will expire in 2032.

We own a patent family directed to the analysis of manufactured AAV product. This patent family has been granted
a patent in Europe and contains patent applications pending in the United States, Europe and other jurisdictions. The standard
20-year term for patents in this family, if issued, will expire in 2035.

We  own  a  patent  family  directed  to  AAV5  administration  technology  through  intrathecal  delivery  routes.  This
family includes patent applications in the US, Europe and other jurisdictions. The standard 20-year term of patents, if issued,
in this family will expire in 2034.

We  own  a  patent  family  directed  to  AAV5  administration  technology  in  patients  utilizing  an  immunoadsorption
procedure.  This  family  includes  a  PCT-application  and  a  concomitantly  filed  US  patent  application.  The  standard  20-year
term of patents in this family, if issued, will expire in 2037.

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We  own  a  patent  family  directed  to  AAV5  administration  technology  in  patients  combined  with  an  intralipid
infusion procedure. This family includes a PCT-application. The standard 20-year term of patents in this family, if issued,
will expire in 2038.

We  own  a  patent  family  directed  to  the  treatment  of  human  patients  that  may  be  suspected  to  have  neutralizing
antibodies against the AAV5 or other AAV. The family includes a PCT-application. The standard 20-year-term of patents in
this family, if issued, will expire in 2038.

We own a patent family directed to AAV gene therapy vectors comprising liver-specific promoters. The standard 20-

year term of patents in this family, if issued, will expire in 2039.

The liver-specific promoters owned by us were identified under a co-operation and license agreement with
Synpromics, pursuant to which development milestone payments and future single-digit royalties on net sales of a product
commercialized in connection with such liver-specific promoters, if any, are payable to Synpromics.

We own patent families directed to gene therapy involving miRNA, including the treatment of neurodegenerative

diseases and the monitoring of the effects of such treatment. The standard 20-year term of patents in these families, if issued,
will expire in 2039.

Our Patent Portfolio Related to Development Programs

Hemophilia B

We own a patent family, including patents and patent applications, directed to the use of the Padua mutation in hFIX
for gene therapy in etranacogene dezaparvovec. A PCT application was filed on September 15, 2009, and patents have been
issued in the United States, Europe, and Canada. Further applications are pending in the United States (three issued patents),
Europe, and Hong Kong. The issued patents include claims directed to FIX protein with a leucine at the R338 position of the
protein sequence, nucleic acid sequences coding for this protein, and therapeutic applications, including gene therapy. The
standard 20-year patent term of patents in this family will expire in 2029.

On  June  13,  2018,  we  were  granted  European  Patent  2337849  directed  to  a  polypeptide  protein.  The  opposition
period with respect to such patent expired on March 13, 2019, by which time five parties had filed an opposition. On July 25,
2019, we submitted responses to such oppositions with the EPO and oral proceedings with respect to such oppositions will
take place in June and July 2020. In addition, on May 15, 2019, a divisional European patent application in the FIX-Padua
family, EP 3252157, was refused. In September 2019, we filed a notice of appeal with respect to such refusal. We are also
pursuing a European divisional patent application that was filed on May 14, 2019.

On January 4, 2020, a petition seeking Inter Partes Review of U.S. Patent No. 9,249,405 (the “’405 Patent”) was
filed by Pfizer, Inc. The petition seeks to invalidate claims 6 and 9-15 of the ‘405 Patent. We are in the process of responding
to the petition.

Huntington’s disease

We own a patent family directed to gene therapy treatment of Huntington’s disease within AMT-130. This family
includes an issued patent in the United States and pending patent applications in the US, Europe and other jurisdictions. The
standard 20-year term of patents in this family will expire in 2035.

In  May  2019,  we  announced  the  issuance  of  two  new  patents  covering  AMT-130,  U.S.  Patent  10,174,321  and
European Patent EP 3237618 B1.  The claims as granted cover the RNA constructs specifically designed to target exon1 and
the embedding of these Huntington’s disease RNA sequences into the miR451 scaffold, which is exclusively licensed to us
from  Cold  Spring  Harbor  Laboratory  (“CSHL”).  The  claims  also  cover  certain  expression  cassettes  comprising  the  RNA
constructs and the use of gene therapy vectors including AAV vectors encompassing the described expression cassettes. In
addition, this patent family has multiple pending family members, including pending applications in U.S. and Europe.

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AMT-130  incorporates  the  Company’s  proprietary  miQURE™  gene  silencing  technology  platform,  which  is
designed to degrade disease-causing genes, without off-target toxicity, and induce silencing of the entire target organ through
secondary exosome-mediated delivery.  We have filed additional patent applications related to this technology generally and
AMT-130, specifically which will potentially provide further patent protection for our Huntington’s disease clinical candidate
AMT-130.

Hemophilia A (AMT-180)

We  co-own  a  patent  family  directed  to  AAV-based  gene  therapies  for  treatment  of  hemophilia  with  DRK-
Blutspendedienst Baden-Wuerttemberg-Hessen GmbH (“DRK”). Discussion on assignment and license are ongoing. Upon
completion,  this  patent  family  would  be  assigned  to  us.  In  addition,  two  patent  families  currently  owned  by  DRK-
Blutspendedienst would also be assigned to us.

SCA3 (AMT-150)

We own a patent family directed to AAV-based gene therapies for treatment of SCA3. The standard 20-year term of

patents in this family, if issued, will expire in 2039.

Licenses

We have obtained exclusive or non-exclusive rights from third parties under a range of patents and other technology
that we use in our product and development programs, as described below. Our agreements with these third parties generally
grant us a license to make, use, sell, offer to sell and import products covered by the licensed patent rights in exchange for
our payment of some combination of an upfront amount, annual fees, royalties, a percentage of amounts we receive from our
licensees and payments upon the achievement of specified development, regulatory or commercial milestones. Some of the
agreements specify the extent of the efforts we must use to develop and commercialize licensed products. The agreements
generally  expire  upon  expiration  of  the  last-to-expire  valid  claim  of  the  licensed  patents.  Each  licensor  may  terminate  the
applicable agreement if we materially breach our obligations and fail to cure the breach within a specified cure period.

Technology Used for Multiple Programs

We are exploiting technology from third-party sources described below in more than one of our programs.

National Institutes of Health—AAV production

In 2007, we entered into a non-exclusive license agreement with the NIH, which we amended in 2009 and 2013.
The patents under this license cover technology to produce AAV vectors in insect cells. We may only grant sublicenses under
this  agreement  with  the  NIH’s  consent,  which  may  not  be  unreasonably  withheld.  The  standard  20-year  term  for  the
underlying patents will expire in 2022.

Payment obligations to the NIH under this license agreement include a low single-digit percentage royalty on the
net  sales  of  licensed  products  by  us  or  on  our  behalf;  development  and  regulatory  milestone  payments;  and  an  annual
maintenance fee creditable against royalties. We do not have to pay royalties or milestone fees under this agreement if we
have  to  pay  royalties  or  milestone  fees  under  our  2011  agreement  with  the  NIH,  described  below,  for  the  same  product.
Under the license agreement, we have agreed to meet benchmarks in our development efforts, including as to development
events, clinical trials and marketing approval, within specified timeframes.

The NIH may terminate this agreement in specified circumstances relating to our insolvency or bankruptcy. We may

terminate this agreement for any reason, in any territory, subject to a specified notice period.

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National Institutes of Health—AAV5

In 2011, we entered into another license agreement with the NIH, superseding an earlier agreement. This agreement
was amended in 2016. Under this agreement, the NIH granted us an exclusive, worldwide license to patents relating to AAV5
for use in therapeutic products to be delivered to the brain or liver for treatment of human diseases originating in the brain or
liver but excluding arthritis-related diseases, and a non-exclusive, worldwide license to patents relating to AAV5 for all other
diseases.  We  refer  to  the  products  licensed  under  this  agreement  as  AAV5  products.  We  may  grant  sublicenses  under  this
agreement  only  with  the  NIH’s  consent,  which  may  not  be  unreasonably  withheld.  The  standard  20-year  term  for  the
underlying patents expired in 2019, but there are U.S. patents still in force of which the latest will expire in 2021.

Payment obligations to the NIH under this license agreement include royalties equal to a low single-digit percentage
of net sales of AAV5 products; development and regulatory milestone payments; and an annual maintenance fee creditable
against royalties. If an AAV5 product is also covered by our 2007 agreement with the NIH, our obligation to pay royalties on
net  sales  and  our  obligation  to  pay  milestone  fees  only  apply  under  this  2011  agreement  and  not  the  2007  agreement.  We
have agreed to meet benchmarks in our development efforts, including as to development events, clinical trials and marketing
approval, within specified timeframes.

The NIH may terminate this agreement in specified circumstances relating to our insolvency or bankruptcy. We may

terminate this agreement for any reason, in any country or territory, subject to a specified notice period.

Protein Sciences

In  2016,  we  revised  our  existing  license  contract  with  Protein  Sciences  Corporation  for  the  use  of  its  expresSF+
insect cell line and associated technology for human therapeutic and prophylactic uses (except influenza) to provide us with a
royalty free, perpetual right and license to the licensed technology in the field of AAV-based gene therapy.

Technology Used for Specific Development Programs

Hemophilia B

Padua

On  April  17,  2017,  we  entered  into  an  Assignment  and  License  Agreement  with  Dr.  Simioni  (the  “Padua
Assignment”). Pursuant to the Padua Assignment, we acquired from Dr. Simioni all right, title and interest in a patent family
covering the variant of the FIX gene, carrying an R338L mutation (FIX-Padua; “Padua IP”). Under the Padua Assignment,
we have also licensed certain know-how included in the Padua IP. We will provide Dr. Simioni with an initial license fee and
reimbursement of past expenses, as well as payments that may come due upon the achievement of certain milestone events
related  to  the  development  of  the  Padua  IP  and  may  also  include  royalties  on  a  percentage  of  certain  revenues.  We  have
granted a license back of the Padua IP to Dr. Simioni for therapeutic or diagnostic use of a modified Factor IX protein (other
than  in  connection  with  gene  therapy)  and  any  application  for  non-commercial  research  purposes.  We  have  agreed  to
indemnify Dr. Simioni for claims arising from our research, development, manufacture or commercialization of any product
making  use  of  the  Padua  IP,  subject  to  certain  conditions.   The  Padua  Assignment  will  remain  in  effect,  unless  otherwise
terminated pursuant to the terms of the Padua Assignment, until the later of (i) the expiration date of the last of the patents
within the Padua IP and (ii) the expiration of the payment obligations under the Padua Assignment.

St. Jude Children’s Research Hospital

In  2008,  we  entered  into  a  license  agreement  with  St.  Jude,  which  we  amended  in  2012.  Under  this  license
agreement, St. Jude has granted us an exclusive license, with a right to sublicense, to patent rights relating to expression of
hFIX  in  gene  therapy  vectors,  to  make,  import,  distribute,  use  and  commercialize  products  containing  hFIX  covered  by  a
valid patent claim in the field of gene therapy for treatment or prophylaxis of hemophilia B. In addition, we have a first right
of negotiation regarding any patent applications that are filed by St. Jude for any improvements to the patent rights licensed
to us. The U.S. patent rights will expire in 2028 and the European patents will expire in 2025.

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We  have  agreed  to  pay  St.  Jude  a  royalty  equal  to  a  low  single-digit  percentage  of  net  sales,  if  any,  by  us  or  our
sublicensees of products covered by the licensed patent rights, and a portion of certain amounts we receive from sublicensees
ranging from a mid-single digit to a mid-teen double-digit percentage of such amounts. We have also agreed to pay St. Jude
one-time milestone fees totaling $6.5 million upon the achievement of specified development and regulatory milestones, and
an annual maintenance fee creditable against royalties and milestones in the same year. We have agreed to use commercially
reasonable efforts to diligently develop and commercialize products licensed under this agreement.

The  agreement  will  remain  in  effect  until  no  further  payment  is  due  relating  to  any  licensed  product  under  this
agreement  or  either  we  or  St.  Jude  exercise  our  rights  to  terminate  it.  St.  Jude  may  terminate  the  agreement  in  specified
circumstances relating to our insolvency. We may terminate the agreement for convenience at any time subject to a specified
notice period.

Huntington’s disease and SCA3

Cold Spring Harbor Laboratory

In 2015, we entered into a license agreement with CSHL in which CSHL granted to us an exclusive, sublicensable
license to develop and commercialize certain of CSHL’s patented RNAi-related technology for use in connection with the
treatment or prevention of Huntington’s disease. The standard 20-year patent term for the licensed patents expires in 2031.

In 2018, we entered into an amendment of the license agreement with CSHL that expanded the license to include
the diagnosis, treatment or prevention of all CNS diseases in the Field, including but not limited to Huntington’s disease. In
addition, under the amended license agreement CSHL granted to us an exclusive license for a three-year term to develop and
commercialize  therapeutic  products  for  the  additional  disease  classifications  in  the  Field  of  liver  diseases,  neuromuscular
diseases and cardiovascular diseases. If we meet certain diligence milestones during the initial three-year development term,
we may include exclusively additional disease classifications within the additional Fields on similar terms and conditions as
the CNS diseases.

Under this license agreement, annual fees, development milestone payments and future single-digit royalties on net

sales of a licensed product are payable to CSHL.

Hemophilia A

DRK Blutspendedienst

In 2018, we entered into a research and option agreement with DRK. Under the agreement, we received an option to
exclusively license from DRK patents and other intellectual property in the area of FIX variants potentially useful in treating
Hemophilia  A  and  Hemophilia  B,  and  the  parties  agreed  to  undertake  a  research  plan  to  allow  us  to  evaluate  whether  we
desire to exercise the option. The option was exercised in 2019. The associated Assignment and License Agreement (ALA)
will, if executed, give us a worldwide exclusive, sublicensable license to develop and commercialize under the DRK patents
FIX-variants  for  the  treatment  of  Hemophilia  by  gene  therapy.  We  are  currently  finalizing  discussion  on  execution  of  the
ALA.  The  standard  20-year  patent  terms  for  the  patents  and  patent  applications  that  are  the  subject  of  this  research  and
option agreement will expire in 2029 and 2034 respectively.

Under the proposed terms of the ALA, we would pay an option fee, milestone payments when certain development
milestones are achieved, and a single-digit royalty on net sales of products commercialized under the DRK patents. If we do
not meet certain development milestones in either field of hemophilia A or hemophilia B, we could lose our license to the
DRK intellectual property in that field. We are currently negotiating with DRK the terms of a proposal to apportion the rights
to  intellectual  property  that  was  created  during  the  term  of  the  research  and  option  agreement,  which  may  affect  the  final
terms of the ALA.

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Fabry’s disease

Tokyo Metropolitan Institute of Medical Science (“TMIMS”)

In 2018, we entered into a license agreement with TMIMS. Under the agreement, TMIMS granted us an exclusive,
sublicensable license to develop and commercialize certain TMIM’s patented modified alpha-N-acetylgalactoaminidases for
the treatment of Fabry by gene therapy. The standard 20-year patent term for the patent families which are the subject of this
license agreement expire in 2026 and 2028.

Under the terms of the license agreement we will pay development milestones and a single-digit royalty on net sales

of a commercialized product.

Trade Secrets

In addition to patents and licenses, we rely on trade secrets and know-how to develop and maintain our competitive
position.  For  example,  significant  aspects  of  the  process  by  which  we  manufacture  our  gene  therapies  are  based  on
unpatented  trade  secrets  and  know-how.  We  seek  to  protect  our  proprietary  technology  and  processes  and  obtain  and
maintain ownership of certain technologies, in part, through confidentiality agreements and invention assignment agreements
with our employees, consultants, scientific advisors, contractors and commercial collaborator. We also seek to preserve the
integrity and confidentiality of our data, trade secrets and know-how by maintaining physical security of our premises and
physical and electronic security of our information technology systems.

Trademarks

uniQure is a registered trademark in various jurisdictions including the United States and the European Union. In
2018,  we  applied  for  trademark  protection  for  the  marks  miQURE™  and  Super9,  related  to  our  gene  silencing  and
hemophilia technologies, respectively. We may seek trademark protection for other product candidates and technologies as
and when appropriate.

Competition

The biotechnology and pharmaceutical industries, including in the gene therapy field, are characterized by rapidly
advancing technologies, intense competition and a strong emphasis on intellectual property. We face substantial competition
from many different sources, including large and specialty pharmaceutical and biotechnology companies, academic research
institutions and governmental agencies and public and private research institutions.

We  are  aware  of  numerous  companies  focused  on  developing  gene  therapies  in  various  indications,  including
Applied  Genetic  Technologies  Corp.,  Abeona  Therapeutics,  Adverum  Biotechnologies,  Allergan,  Ally  Therapeutics,
Asklepios  BioPharmaceutical,  Astellas,  AVROBIO,  Axovant  Gene  Therapies,  Bayer,  Biogen,  BioMarin,  bluebird  bio,
CRISPR  Therapeutics,  Editas  Medicine,  Expression  Therapeutics,  Freeline  Therapeutics,  Generation  Bio,  Genethon,
GlaxoSmithKline, Homology Medicines, Intellia Therapeutics, Johnson & Johnson, Krystal Biotech, LogicBio Therapeutics,
Lysogene,  MeiraGTx,  Milo  Biotechnology,  Mustang  Bio,  Novartis,  Orchard  Therapeutics,  Oxford  Biomedica,  Pfizer,
REGENXBIO, Renova Therapeutics, Roche, Rocket Pharmaceuticals, Sangamo Therapeutics, Sanofi, Selecta Biosciences,
Sarepta  Therapeutics,  Solid  Biosciences,  Takeda,  Ultragenyx,  Vivet  Therapeutics,  and  Voyager  Therepeutics,  as  well  as
several  companies  addressing  other  methods  for  modifying  genes  and  regulating  gene  expression.  We  may  also  face
competition with respect to the treatment of some of the diseases that we are seeking to target with our gene therapies from
protein, nucleic acid,  antisense, RNAi and other pharmaceuticals under development or commercialized at pharmaceutical
and biotechnology companies such as Alnylam Pharmaceuticals, Amgen, Bayer, Biogen, BioMarin, CSL Behring, Dicerna
Pharmaceuticals,  Ionis  Pharmaceuticals,  Novartis,  Novo  Nordisk,  Pfizer,  Translate  Bio,  Roche,  Sanofi,  Sobi,  WaVe  Life
Sciences, and numerous other pharmaceutical and biotechnology firms.

We  also  compete  with  existing  standards  of  care,  therapies  and  symptomatic  treatments,  as  well  as  any  new

therapies that may become available in the future for the indications we are targeting.

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Many  of  our  current  or  potential  competitors,  either  alone  or  with  their  collaborators,  have  significantly  greater
financial resources and expertise in research and development, manufacturing, preclinical testing, conducting clinical trials
and  marketing  approved  products  than  we  do.  Mergers  and  acquisitions  in  the  pharmaceutical,  biotechnology  and  gene
therapy  industries  may  result  in  even  more  resources  being  concentrated  among  a  smaller  number  of  our  competitors.
Smaller  or  early-stage  companies  may  also  prove  to  be  significant  competitors,  particularly  through  collaborative
arrangements  with  large  and  established  companies.  These  competitors  also  compete  with  us  in  recruiting  and  retaining
qualified scientific and management personnel and establishing clinical trial sites and patient registration for clinical trials, as
well as in acquiring technologies complementary to, or necessary for, our programs.

The  key  competitive  factors  affecting  the  success  of  all  our  programs  are  likely  to  be  their  efficacy,  safety,
convenience, price and the availability of reimbursement from government and other third-party payers. We also believe that,
due to the small size of the patient populations in the orphan indications we target, being first to market will be a significant
competitive advantage. We believe that our advantages in vector and manufacturing technology will allow us to reach market
in a number of indications ahead of our competitors, and to capture the markets in these indications.

Government Regulation and Reimbursement

Government authorities in the United States, European Union and other countries extensively regulate, among other
things,  the  approval,  research,  development,  preclinical  and  clinical  testing,  manufacture  (including  any  manufacturing
changes),  packaging,  storage,  recordkeeping,  labeling,  advertising,  promotion,  distribution,  marketing,  post-approval
monitoring  and  reporting,  reimbursement,  and  import  and  export  of  pharmaceutical  products,  biological  products  and
medical devices. We believe that all of our product candidates will be regulated as biological products, or biologics, and in
particular, as gene therapies, and will be subject to such requirements and regulations under U.S. and foreign laws. For other
countries  outside  of  the  United  States  and  the  European  Union,  marketing  approval  and  pricing  and  reimbursement
requirements vary from country to country. If we fail to comply with applicable regulatory requirements, we may be subject
to,  among  other  things,  fines,  refusal  to  approve  pending  applications,  suspension  or  withdrawal  of  regulatory  approvals,
product recalls, seizure of products, operating restrictions and criminal prosecution.

Regulation in the United States

In the United States, the FDA regulates biologics under the Public Health Service Act (“PHSA”) and the Federal
Food,  Drug,  and  Cosmetic  Act  (“FDCA”)  and  regulations  and  guidance  implementing  these  laws.  Obtaining  regulatory
approvals and ensuring compliance with applicable statutes and regulatory requirements entails the expenditure of substantial
time  and  financial  resources,  including  payment  of  user  fees  for  applications  to  the  FDA.  All  of  our  current  product
candidates are subject to regulation by the FDA as biologics. An applicant seeking approval to market and distribute a new
biologic in the United States must typically undertake the following:

● completion of preclinical laboratory tests, animal studies and formulation studies in compliance with the FDA’s

current Good Laboratory Practice regulations;

● submission  to  the  FDA  of  an  IND  application  which  allows  human  clinical  trials  to  begin  unless  the  FDA
objects within 30 days; the sponsor of an IND or its legal representative must be based in the United States

● approval by an independent institutional review board (“IRB”) and Institutional Biosafety Committee (“IBC”)

before each clinical trial may be initiated;

● performance  of  adequate  and  well-controlled  human  clinical  trials  in  accordance  with  the  FDA’s  or  EMA’s
good clinical practices (“GCP”) to establish the safety, potency, purity and efficacy of the proposed biological
product for each indication;

● preparation and submission to the FDA of a Biologics License Application (“BLA”);

● satisfactory completion of one or more FDA inspections of the manufacturing facility or facilities at which the
product, or components thereof, are produced to assess compliance with cGMP requirements and to assure that
the facilities, methods and controls are adequate to preserve the product’s identity, strength, quality and purity,
as well as selected clinical trial sites and investigators to determine GCP compliance;

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● approval of the BLA by the FDA, in consultation with an FDA advisory committee, if deemed appropriate by

the FDA; and

● compliance  with  any  post-approval  commitments,  including  Risk  Evaluation  and  Mitigation  Strategies

(“REMS”), and post-approval studies required by the FDA.

Human Clinical Studies in the United States under an IND

Clinical trials involve the administration of the investigational biologic to human subjects under the supervision of
qualified  investigators  in  accordance  with  cGCP  requirements,  which  includes  requirements  for  informed  consent,  study
conduct, and IRB review and approval. A protocol for each clinical trial and any subsequent protocol amendments must be
submitted to the FDA as part of an IND. INDs include preclinical study reports, together with manufacturing information,
analytical  data,  any  available  clinical  data  or  literature,  and  proposed  clinical  study  protocols  among  other  things.  A
clinical  trial  may  not  proceed  in  the  United  States  unless  and  until  an  IND  becomes  effective,  which  is  30  days  after  its
receipt by the FDA. The FDA may raise concerns or questions related to one or more components of an IND if during its
review the FDA determines that study subjects would be exposed to significant risk of illness or injury the trial may be put
on clinical hold.

The  protocol  and  informed  consent  documents  must  also  be  approved  by  an  IRB.  In  the  case  of  gene  therapy
studies, an IBC at the local level must also review and maintain oversight over the particular study, in addition to the IRB.
  The  FDA,  an  IRB,  and  IBC,  or  the  sponsor  may  suspend  or  terminate  a  clinical  trial  at  any  time  on  various  grounds,
including a finding that the research subjects are being exposed to an unacceptable health risk or that research requirements
are not being met. Information about certain clinical trials, including results, must be submitted within specific timeframes
for  listing  on  the  ClinicalTrials.gov  website.  Subsequent  clinical  protocols  and  amendments  must  also  be  submitted  to  an
active  IND  but  are  not  subject  to  the  30-day  review  period  imposed  on  an  original  IND.  There  is  a  risk  that  once  a  new
protocol  or  amendment  is  submitted  to  an  active  IND  there  may  be  an  extended  period  before  the  FDA  may  comment  or
provide feedback. This may result in a need to modify an ongoing clinical trial to incorporate this feedback or even a clinical
hold of the trial.  There is also risk that FDA may not provide comments or feedback but may ultimately disagree with the
design of the study once a BLA is submitted.

Human clinical trials are typically conducted in three sequential phases, which may overlap or be combined:

● Phase I: The biological product is initially introduced into healthy human subjects or patients with the target
disease or condition and tested for safety, dosage tolerance, absorption, metabolism, distribution, excretion and,
if possible, to gain an early understanding of its effectiveness.

● Phase  II:  The  biological  product  is  administered  to  a  limited  patient  population  to  further  identify  possible
adverse  effects  and  safety  risks,  to  preliminarily  evaluate  the  efficacy  of  the  product  for  specific  targeted
diseases and to determine dosage tolerance and optimal dosage.

● Phase  III:  The  biological  product  is  administered  to  an  expanded  patient  population  in  adequate  and  well-
controlled clinical trials to generate sufficient data to statistically confirm the potency and safety of the product
for approval, to establish the overall risk-benefit profile of the product and to provide adequate information for
the labelling of the product.

Additional kinds of data may also help support a BLA or NDA, such as patient experience data and real-world 

evidence.  Real world evidence may also be used to assist in clinical trial design or support an NDA for already approved 
products.  For genetically targeted populations and variant protein targeted products intended to address an unmet medical 
need in one or more patient subgroups with a serious or life threatening rare disease or condition, the FDA may allow a 
sponsor to rely upon data and information previously developed by the sponsor or for which the sponsor has a right of 
reference, that was submitted previously to support an approved application for a product that incorporates or utilizes the 
same or similar genetically targeted technology or a product that is the same or utilizes the same variant protein targeted drug 
as the product that is the subject of the application.

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In addition, under the Pediatric Research Equity Act, or PREA, a BLA or BLA supplement for a new active
ingredient, indication, dosage form, dosage regimen, or route of administration, must contain data that are adequate to assess
the safety and effectiveness of the product for the claimed indications in all relevant pediatric subpopulations, and to support
dosing and administration for each pediatric subpopulation for which the product is safe and effective. The FDA may, on its
own initiative or at the request of the applicant, grant deferrals for submission of some or all pediatric data until after
approval of the product for use in adults, or full or partial waivers from the pediatric data requirements. Orphan products are
also exempt from the PREA requirements.

The manufacture of investigational drugs and biologics for the conduct of human clinical trials is subject to cGMP
requirements. Investigational drugs and biologics and active ingredients and therapeutic substances imported into the United
States are also subject to regulation by the FDA. Further, the export of investigational products outside of the United States is
subject to regulatory requirements of the receiving country as well as U.S. export requirements under the FDCA.

Concurrent with clinical trials, companies usually complete additional animal studies and must also develop
additional information about the chemistry and physical characteristics of the product candidate as well as finalize a
process for manufacturing the product in commercial quantities in accordance with cGMP requirements. The
manufacturing process must be capable of consistently producing quality batches of the product candidate and, among
other things, manufacturers must develop methods for testing the identity, strength, quality, potency, and purity of the
final product. Additionally, appropriate packaging must be selected and tested, and stability studies must be conducted
to demonstrate that the product candidate does not undergo unacceptable deterioration over its shelf life.

FDA Guidance Governing Gene Therapy Products

The  FDA  has  issued  various  guidance  documents  regarding  gene  therapies  that  outline  additional  factors  that  the
FDA will consider at each of the above stages of development and which relate to, among other things, the proper preclinical
assessment  of  gene  therapies;  the  chemistry,  manufacturing,  and  control  information  that  should  be  included  in  an  IND
application; the design and analysis of shedding studies for virus or bacteria based gene therapies; the proper design of tests
to measure product potency in support of an IND or BLA application; and measures to observe delayed adverse effects in
subjects who have been exposed to investigational gene therapies via long-term follow-up.

Compliance with cGMP Requirements

Manufacturers  of  biologics  must  comply  with  applicable  cGMP  regulations,  including  quality  control  and  quality
assurance  and  maintenance  of  records  and  documentation.  Manufacturers  and  others  involved  in  the  manufacture  and
distribution of such products must also register their establishments with the FDA and certain state agencies. Both domestic
and  foreign  manufacturing  establishments  must  register  and  provide  additional  information  to  the  FDA  upon  their  initial
participation  in  the  manufacturing  process.  Establishments  may  be  subject  to  periodic  unannounced  inspections  by
government authorities to ensure compliance with cGMPs and other laws. Discovery of problems may result in a government
entity  placing  restrictions  on  a  product,  manufacturer,  or  holder  of  an  approved  BLA,  and  may  extend  to  requiring
withdrawal of the product from the market, among other consequences. The FDA will not approve an application unless it
determines that the manufacturing processes and facilities are in compliance with cGMP requirements and adequate to assure
consistent production of the product within required specifications.

FDA Programs to Expedite Product Development

The FDA has several programs to expedite product development, including fast track designation and breakthrough
therapy designation. These are outlined in specific FDA guidance. Under the fast track program, the sponsor of a biologic
candidate may request the FDA to designate the product for a specific indication as a fast track product concurrent with or
after the filing of the IND for the product candidate. To be eligible for a fast track designation, the FDA must determine that
a product candidate is intended to treat a serious or life-threatening disease or condition and demonstrates the potential to
address an unmet medical need. This may be demonstrated by clinical or nonclinical data. If granted, the benefits include
greater  interactions  with  the  FDA  and  rolling  review  of  sections  of  the  BLA.  In  some  cases,  a  fast  track  product  may  be
eligible for accelerated approval or priority review.

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Moreover, under the provisions of the Food and Drug Administration Safety and Innovation Act, enacted in 2012, a
sponsor can request designation of a product candidate as a breakthrough therapy. A breakthrough therapy is defined as a
product that is intended, alone or in combination with one or more other products, to treat a serious or life-threatening disease
or  condition,  and  preliminary  clinical  evidence  indicates  that  the  product  may  demonstrate  substantial  improvement  over
existing  therapies  on  one  or  more  clinically  significant  endpoints,  such  as  substantial  treatment  effects  observed  early  in
clinical development. Products designated as breakthrough therapies are eligible for rolling review, intensive guidance on an
efficient  development  program  beginning  as  early  as  Phase  1  trials,  and  a  commitment  from  the  FDA  to  involve  senior
managers and experienced review staff in a proactive collaborative, cross disciplinary review.

Biologics  studied  for  their  safety  and  effectiveness  in  treating  serious  or  life-threatening  illnesses  and  that
provide meaningful therapeutic benefit over existing treatments may receive accelerated approval, which means the FDA
may  approve  the  product  based  upon  a  surrogate  endpoint  that  is  reasonably  likely  to  predict  clinical  benefit,  or  on  a
clinical endpoint that can be measured earlier than irreversible morbidity or mortality, that is reasonably likely to predict
an  effect  on  irreversible  morbidity  or  mortality  or  other  clinical  benefit,  taking  into  account  the  severity,  rarity,  or
prevalence of the condition and the availability or lack of alternative treatments. A biologic candidate approved on this
basis  is  subject  to  rigorous  post-marketing  compliance  requirements,  including  the  completion  of  Phase  4  or  post-
approval clinical trials to confirm the effect on the clinical endpoint. Failure to conduct required post-approval studies,
or confirm a clinical benefit during post-marketing studies, will allow the FDA to withdraw the drug or biologic from
the market on an expedited basis. All promotional materials for drug or biologic candidates approved under accelerated
regulations are subject to prior review by the FDA.

Submission of a BLA

The  results  of  the  preclinical  and  clinical  studies,  together  with  detailed  information  relating  to  the  product’s
chemistry,  manufacture,  controls  and  proposed  labeling,  among  other  things,  are  submitted  to  the  FDA  as  part  of  a  BLA
requesting a license to market the product for one or more indications. The submission of a BLA is subject to an application
user  fee,  currently  exceeding  $2.9  million  in  fiscal  year  2020  (2019:  $2.6  million);  products  with  orphan  designation  are
exempt  from  the  BLA  filing  fee.  The  sponsor  of  an  approved  BLA  is  also  subject  to  annual  program  user  fees  for  each,
currently exceeding $325,000 in fiscal year 2020 (2019: $310,000). Orphan products may also be exempt from program fees
provided  that  certain  criteria  are  met.  These  fees  are  typically  increased  annually.  The  FDA  has  agreed  to  specified
performance goals in the review of BLAs.

Most  such  applications  are  meant  to  be  reviewed  within  ten  months  from  the  filing  acceptance  date  (typically
60 days after date of filing), and most applications for priority review products are meant to be reviewed within six months of
the filing acceptance date (typically 60 days after date of filing). Priority review designation may be assigned to product
candidates that are intended to treat serious conditions and, if approved, would provide significant improvements in the
safety or effectiveness of the treatment, diagnosis, or prevention of the serious condition.

The  FDA  may  request  additional  information  rather  than  accept  an  application  for  filing.  In  this  event,  the
application must be refiled with the additional information. The refiled application is also subject to assessment of content
before the FDA accepts it for review. Once the submission is accepted, the FDA begins an in-depth substantive review. The
FDA  will  assign  a  date  for  its  final  decision  for  the  product  (the  PDUFA  action  date)  but  can  request  an  extension  to
complete review of a product application.

The  FDA  may  issue  an  approval  letter  or  a  complete  response  letter.  An  approval  letter  authorizes  commercial
marketing of the biological product with specific prescribing information for specific indications. A complete response letter
generally outlines the deficiencies in the submission and may require substantial additional testing or information in order for
the  FDA  to  reconsider  the  application.  If  and  when  those  deficiencies  have  been  addressed  to  the  FDA’s  satisfaction  in  a
resubmission of the BLA, the FDA will issue an approval letter. Many drug applications receive complete response letters
from the FDA during their first cycle of FDA review.

If  the  FDA  approves  a  product,  it  may  limit  the  approved  indications  for  use  of  the  product;  require  that
contraindications, warnings or precautions be included in the product labeling, including boxed warnings; require that post-
approval  studies,  including  Phase  IV  clinical  trials,  be  conducted  to  further  assess  a  biologic’s  efficacy  and  safety  after
approval; or require testing and surveillance programs to monitor the product after commercialization. The FDA may prevent
or limit further marketing of a product based on the results of post-market studies or surveillance programs. The FDA may
also not approve label statements that are necessary for successful commercialization and marketing.

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In addition to the above conditions of approval, the FDA also may require submission of a REMS to ensure that the
benefits  of  the  product  candidate  outweigh  the  risks.  The  REMS  plan  could  include  medication  guides,  physician
communication plans, and elements to assure safe use, such as restricted distribution methods, patient registries, or other risk
minimization  tools.  An  assessment  of  the  REMS  must  also  be  conducted  at  set  intervals.  Following  product  approval,  a
REMS may also be required by the FDA if new safety information is discovered and the FDA determines that a REMS is
necessary to ensure that the benefits of the product outweigh the risks.  In guidance, FDA stated that during the review of a
BLA for a gene therapy, it will assess whether a REMS is necessary.  Several gene therapy products that have been approved
by  FDA  have  required  substantial  REMS,  which  included  requirements  for  dispensing  hospital  and  clinic  certification,
training,  adverse  event  reporting,  documentation,  and  audits  and  monitoring  conducted  by  the  sponsor,  among  other
conditions. REMS, such as these, can be expensive and burdensome to implement, and burdensome for hospitals, clinics, and
health care providers to comply with.

Following approval, some types of changes to the approved product, such as adding new indications, manufacturing
changes and additional labeling claims, are subject to further testing requirements and the FDA review and approval. The
product may also be subject to official lot release, meaning that the manufacturer is required to perform certain tests on each
lot of the product. The results of such tests, along with samples, are submitted to FDA for approval before the lot may be
released  for  distribution.  Other  post-approval  requirements  include  reporting  of  cGMP  deviations  that  could  affect  the
identity, potency, purity and overall safety of a distributed product, reporting of adverse effects, reporting new information
regarding  safety  and  efficacy,  maintaining  adequate  record-keeping,  and  complying  with  electronic  record  and  signature
requirements.

Biosimilars and Exclusivity

The Biologics Price Competition and Innovation Act of 2009 (“BPCIA”) which amended the PHSA authorized the
FDA to approve biosimilars under Section 351(k) of the PHSA. Under the BCPIA, a manufacturer may submit an application
for licensure of a biologic product that is biosimilar to or interchangeable with a previously approved biological product or
reference product. In order for the FDA to approve a biosimilar product, it must find that it is highly similar to the reference
product  notwithstanding  minor  differences  in  clinically  inactive  components  and  that  there  are  no  clinically  meaningful
differences  between  the  reference  product  and  proposed  biosimilar  product  in  safety,  purity  or  potency.  A  finding  of
interchangeability requires that a product is determined to be biosimilar to the reference product, and that the product can be
expected  to  produce  the  same  clinical  results  as  the  reference  product  and,  for  products  administered  multiple  times,  the
biologic  and  the  reference  biologic  may  be  switched  after  one  has  been  previously  administered  without  increasing  safety
risks  or  risks  of  diminished  efficacy  relative  to  exclusive  use  of  the  reference  biologic.  An  application  for  a  biosimilar
product may not be submitted to the FDA until four years following approval of the reference product, and it may not be
approved until 12 years thereafter. These exclusivity provisions only apply to biosimilar companies and not companies that
rely  on  their  own  data  and  file  a  full  BLA.  Moreover,  this  exclusivity  is  not  without  limitation.  Certain  changes  and
supplements to an approved BLA, and subsequent applications filed by the same sponsor, manufacturer, licensor, predecessor
in interest, or other related entity do not qualify for the twelve-year exclusivity period.  Further, the twelve-year exclusivity
market period in the U.S. for biologics has been controversial and may be shortened in the future.

Orphan Drug Exclusivity

Under the Orphan Drug Act of 1983, the FDA may designate a biological product as an orphan drug if it is intended
to treat a rare disease or condition that affects fewer than 200,000 individuals in the United States, or more in cases in which
there is no reasonable expectation that the cost of developing and making a biological product available in the United States
for treatment of the disease or condition will be recovered from sales of the product. If a product with orphan designation
receives the first FDA approval, it will be granted seven years of marketing exclusivity, which means that the FDA may not
approve  any  other  applications  for  the  same  product  for  the  same  indication  for  seven  years,  unless  clinical  superiority  is
demonstrated in a head-to-head trial. Competitors may receive approval of different products for the indication for which the
orphan product has exclusivity and may obtain approval for the same product but for a different indication. Orphan product
designation  does  not  convey  any  advantage  in  or  shorten  the  duration  of  the  regulatory  review  and  approval  process.  The
FDA has granted orphan drug designation to AMT-130 for the treatment of Huntington’s disease as well as for etranacogene
dezaparvovec;  meaning  that  they  would  receive  orphan  drug  exclusivity  if  they  are  the  first  products  approved  for  their
respective indications.

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Pediatric Exclusivity

Under the Pediatric Research Equity Act of 2003, pediatric exclusivity provides for the attachment of an additional
six months of marketing protection to the term of any existing regulatory exclusivity in the US, including orphan exclusivity
and  exclusivity  against  biosimilars.  This  six-month  exclusivity  may  be  granted  if  the  FDA  issues  a  written  request  to  the
sponsor  for  the  pediatric  study,  the  sponsor  submits  a  final  study  report  after  receipt  of  the  written  request  and  meets  the
terms and timelines in the FDA’s written request.

Regenerative Advanced Therapy Designation

The 21st Century Cures Act became law in December 2016 and created a new program under Section 3033 in which
the FDA has authority to designate a product as a regenerative medicine advanced therapy (“RMAT”). A drug is eligible for
a  RMAT  designation  if:  1)  it  is  a  regenerative  medicine  therapy  which  is  a  cell  therapy,  therapeutic  tissue  engineering
product, human cell and tissue product, or any combination product using such therapies or products, except those products
already regulated under Section 361 of the PHSA; 2) the drug is intended to treat, modify, reverse, or cure a serious or life-
threatening  disease  or  condition;  and  3)  preliminary  clinical  evidence  indicates  that  the  drug  has  the  potential  to  address
unmet  medical  needs  for  such  disease  or  condition.  A  RMAT  must  be  made  with  the  submission  of  an  IND  or  as  an
amendment  to  an  existing  IND.  FDA  will  determine  if  a  product  is  eligible  for  RMAT  designation  within  60  days  of
submission.  Advantages  of  the  RMAT  designation  include  all  the  benefits  of  the  fast  track  and  breakthrough  therapy
designation programs, including early interactions with the FDA. These early interactions may be used to discuss potential
surrogate or intermediate endpoints to support accelerated approval.  In 2017 FDA stated in draft guidance that human gene
therapies, including genetically modified cells, that lead to a sustained effect on cells or tissues, may meet the definition of a
regenerative therapy.  

FDA Regulation of Companion Diagnostics

We may seek to develop companion diagnostics for use in identifying patients that we believe will respond to our
gene  therapies.  FDA  officials  have  issued  draft  guidance  to  address  issues  critical  to  developing  in  vitro  companion
diagnostics with therapeutics, such as establishing clinical validity, study design, the appropriate patient population and when
the FDA will require that the companion diagnostic and the drug be approved simultaneously. The guidance issued in August
2014  states  that  if  safe  and  effective  use  of  a  therapeutic  product  depends  on  an  in vitro  diagnostic  device,  then  the  FDA
generally will require approval or clearance of the diagnostic device by the Center for Devices and Radiological Health at the
same time that the FDA approves the therapeutic product.

Anti-Kickback Provisions and Requirements

The federal anti-kickback statute prohibits, among other things, knowingly and willfully offering, paying, soliciting
or receiving remuneration to induce or in return for purchasing, leasing, ordering or arranging for the purchase, lease or order
of any healthcare item or service reimbursable under Medicare, Medicaid or other federally financed healthcare programs.
This  statute  has  been  interpreted  to  apply  to  arrangements  between  pharmaceutical  manufacturers  on  the  one  hand  and
prescribers,  purchasers  and  formulary  managers  on  the  other.  Violations  of  the  anti-kickback  statute  are  punishable  by
imprisonment,  criminal  fines,  civil  monetary  penalties  and  exclusion  from  participation  in  federal  healthcare  programs.
Although there are a number of statutory exemptions and regulatory safe harbors protecting certain common activities from
prosecution  or  other  regulatory  sanctions,  the  exemptions  and  safe  harbors  are  drawn  narrowly,  and  practices  that  involve
remuneration intended to induce prescribing, purchases or recommendations may be subject to scrutiny if they do not qualify
for an exemption or safe harbor.

Federal false claims laws prohibit any person from knowingly presenting, or causing to be presented, a false claim
for payment to the federal government, or knowingly making, or causing to be made, a false statement to have a false claim
paid.  Pharmaceutical  and  other  healthcare  companies  have  been  prosecuted  under  these  laws  for  allegedly  inflating  drug
prices  they  report  to  pricing  services,  which  in  turn  were  used  by  the  government  to  set  Medicare  and  Medicaid
reimbursement rates, and for allegedly providing free product to customers with the expectation that the customers would bill
federal  programs  for  the  product.  In  addition,  certain  marketing  practices,  including  off-label  promotion,  have  also  been
alleged by government agencies to violate false claims laws. The majority of states also have statutes or regulations similar to
the federal anti-kickback law and false claims laws, which apply to items and services reimbursed under Medicaid and other
state programs, or, in several states, apply regardless of the payer.

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U.S. Foreign Corrupt Practices Act

The  U.S.  Foreign  Corrupt  Practices  Act,  to  which  we  are  subject,  prohibits  corporations  and  individuals  from
engaging in certain activities to obtain or retain business or to influence a person working in an official capacity. It is illegal
to  pay,  offer  to  pay  or  authorize  the  payment  of  anything  of  value  to  any  foreign  government  official,  government  staff
member, political party or political candidate in an attempt to obtain or retain business or to otherwise influence a person
working in an official capacity.

Coverage, Pricing and Reimbursement

The containment of healthcare costs has become a priority of federal, state and foreign governments, and the prices
of  drugs  have  been  a  focus  in  this  effort.  Third-party  payers  and  independent  non-profit  healthcare  research  organizations
such  as  the  Institute  for  Clinical  and  Economic  Review  are  also  increasingly  challenging  the  prices  charged  for  medical
products  and  services  and  examining  the  medical  necessity,  budget-impact  and  cost-effectiveness  of  medical  products  and
services,  in  addition  to  their  safety  and  efficacy.  If  these  third  party  payers  do  not  consider  a  product  to  be  cost-effective
compared to other available therapies and/or the standard of care, they may not cover the product after approval as a benefit
under their plans or, if they do, measures including prior authorization and step-throughs could be required and/or the level of
payment may not be sufficient to allow a company to sell its products at a profit. The U.S. federal and state governments and
foreign  governments  have  shown  significant  interest  in  implementing  cost  containment  programs  to  limit  the  growth  of
government-paid health care costs, including price controls, restrictions on reimbursement and requirements for substitution
of  generic  products  for  branded  prescription  drugs.  Adoption  of  such  controls  and  measures  and  tightening  of  restrictive
policies in jurisdictions with existing controls and measures, could limit payments for pharmaceuticals.

As a result, the marketability of any product which receives regulatory approval for commercial sale may suffer if
the  government  and  third-party  payers  choose  to  provide  low  coverage  and  reimbursement.  In  addition,  an  increasing
emphasis  on  managed  care  in  the  United  States  has  increased  and  will  continue  to  increase  the  pressure  on  drug  pricing.
Coverage  policies,  third  party  reimbursement  rates  and  drug  pricing  regulation  may  change  at  any  time.  In  particular,  the
Patient Protection and Affordable Care Act contains provisions that may reduce the profitability of drug products, including,
for  example,  increased  rebates  for  drugs  sold  to  Medicaid  programs,  extension  of  Medicaid  rebates  to  Medicaid  managed
care  plans,  mandatory  discounts  for  certain  Medicare  Part  D  beneficiaries  and  annual  fees  based  on  pharmaceutical
companies’ share of sales to federal health care programs. Even if favorable coverage and reimbursement status is attained
for one or more products that receive regulatory approval, less favorable coverage policies and reimbursement rates may be
implemented in the future.

Regulation in the European Union

Product  development,  the  regulatory  approval  process  and  safety  monitoring  of  medicinal  products  and  their
manufacturers in the European Union proceed broadly in the same way as they do in the United States. Therefore, many of
the  issues  discussed  above  apply  similarly  in  the  context  of  the  European  Union.  In  addition,  drugs  are  subject  to  the
extensive price and reimbursement regulations of the various EU member states. The Clinical Trials Directive 2001/20/EC,
as amended (and to be replaced by the Clinical Trial Regulation EU 536/2014), provides a system for the approval of clinical
trials  in  the  European  Union  via  implementation  through  national  legislation  of  the  member  states.  Under  this  system,
approval must be obtained from the competent national authority of an EU member state in which the clinical trial is to be
conducted.  Furthermore,  a  clinical  trial  may  only  be  started  after  a  competent  ethics  committee  has  issued  a  favorable
opinion on the clinical trial application (“CTA”), which must be supported by an investigational medicinal product dossier
with supporting information prescribed by the Clinical Trials Directive and corresponding national laws of the member states
and  further  detailed  in  applicable  guidance  documents.  The  sponsor  of  a  clinical  trial,  or  its  legal  representative,  must  be
based  in  the  European  Economic  Area.  European  regulators  and  ethics  committees  also  require  the  submission  of  adverse
event reports during a study and a copy of the final study report.

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Marketing approval

Marketing  approvals  under  the  European  Union  regulatory  system  may  be  obtained  through  a  centralized  or
decentralized procedure. The centralized procedure results in the grant of a single marketing authorization that is valid for all
—currently  28—EU  member  states.  Pursuant  to  Regulation  (EC)  No  726/2004,  as  amended,  the  centralized  procedure  is
mandatory for drugs developed by means of specified biotechnological processes, and advanced therapy medicinal products
as defined in Regulation (EC) No 1394/2007, as amended. Drugs for human use containing a new active substance for which
the  therapeutic  indication  is  the  treatment  of  specified  diseases,  including  but  not  limited  to  acquired  immune  deficiency
syndrome, neurodegenerative disorders, auto-immune diseases and other immune dysfunctions, as well as drugs designated
as  orphan  drugs  pursuant  to  Regulation  (EC)  No  141/2000,  as  amended,  also  fall  within  the  mandatory  scope  of  the
centralized procedure. Because of our focus on gene therapies, which fall within the category of advanced therapy medicinal
products (“ATMPs”) and orphan indications, our products and product candidates are expected to qualify for the centralized
procedure.

In the marketing authorization application (“MAA”) the applicant has to properly and sufficiently demonstrate the
quality, safety and efficacy of the drug. Guidance on the factors that the EMA will consider in relation to the development
and evaluation of ATMPs have been issued and include, among other things, the preclinical studies required to characterize
ATMPs; the manufacturing and control information that should be submitted in a MAA; and post-approval measures required
to monitor patients and evaluate the long term efficacy and potential adverse reactions of ATMPs. Although these guidelines
are not legally binding, we believe that our compliance with them is likely necessary to gain and maintain approval for any of
our product candidates. The maximum timeframe for the evaluation of an MAA under the centralized procedure is 210 days
after receipt of a valid application subject to clock stops during which the applicant deals with EMA questions.

Market access can be expedited through the grant of conditional authorization for a medicine that may fulfil unmet
needs  which  may  be  granted  provided  that  the  benefit-risk  balance  of  the  product  is  positive.  The  benefit-risk  balance  is
likely to be positive if the applicant is able to provide comprehensive data and the benefit to public health of the medicinal
product's immediate availability on the market outweighs the risks due to need for further data. Such authorizations are valid
for  one  year  and  can  be  renewed  annually.  The  holder  will  be  required  to  complete  specific  obligations  (ongoing  or  new
studies, and in some cases additional activities) with a view to providing comprehensive data confirming that the benefit-risk
balance  is  positive.  Once  comprehensive  data  on  the  product  have  been  obtained,  the  marketing  authorization  may  be
converted into a standard marketing authorization (not subject to specific obligations). Initially, this is valid for 5 years, but
can be renewed for unlimited validity. Applicants for conditional authorizations can benefit from early dialogue with EMA
through scientific advice or protocol assistance and discuss their development plan well in advance of the submission of a
marketing-authorization application. Other stakeholders (e.g. health technology assessment bodies) can be included.

In  addition,  the  priority  medicines  (PRIME)  scheme  for  medicines  that  may  offer  a  major  therapeutic  advantage
over existing treatments, or benefit patients without treatment options based on early clinical data, is intended to support the
development of medicines that target an unmet medical need. This voluntary scheme is based on enhanced interaction and
early  dialogue  with  developers  of  promising  medicines,  to  optimize  development  plans  and  speed  up  evaluation  so  these
medicines can reach patients earlier. Early dialogue and scientific advice also ensure that patients only participate in trials
designed to provide the data necessary for an application, making the best use of limited resources.

The  European  Union  also  provides  for  a  system  of  regulatory  data  and  market  exclusivity.  According  to
Article 14(11) of Regulation (EC) No 726/2004, as amended, and Article 10(1) of Directive 2001/83/EC, as amended, upon
receiving marketing authorization, new chemical entities approved on the basis of complete independent data package benefit
from eight years of data exclusivity and an additional two years of market exclusivity. Data exclusivity prevents regulatory
authorities in the European Union from referencing the innovator’s data to assess a generic (abbreviated) application during
the eight-year period. During the additional two-year period of market exclusivity, a generic marketing authorization can be
submitted, and the innovator’s data may be referenced, but no generic medicinal product can be marketed until the expiration
of the market exclusivity. The overall ten-year period will be extended to a maximum of eleven years if, during the first eight
years  of  those  ten  years,  the  marketing  authorization  holder  obtains  an  authorization  for  one  or  more  new  therapeutic
indications which, during the scientific evaluation prior to their authorization, are held to bring a significant clinical benefit
in comparison with existing therapies. Even if a compound is considered to be a new chemical entity and the innovator is
able to gain the period of data exclusivity, another company nevertheless could also market another version of the drug if
such company obtained marketing authorization based on an

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MAA with a complete independent data package of pharmaceutical test, preclinical tests and clinical trials. The EMA has
also  issued  guidelines  for  a  comprehensive  comparability  exercise  for  biosimilars,  and  for  specific  classes  of  biological
products.

Under  Regulation  (EC)  No  141/2000  article  3  as  amended  (Orphan  Drug  Regulation,  (“ODR”))  a  product  can
benefit from orphan drug status if it is intended for the diagnosis, prevention or treatment of a life-threatening or chronically
debilitating condition affecting not more than five in 10,000 people in the European Community (EC) when the application is
made. The principle benefit of such status is 10 years’ market exclusivity once they are approved preventing the subsequent
approval of similar medicines with similar indications.  

Additional rules apply to medicinal products for pediatric use under Regulation (EC) No 1901/2006, as amended.
Potential incentives include a six-month extension of any supplementary protection certificate granted pursuant to Regulation
(EC) No 469/2009, however not in cases in which the relevant product is designated as an orphan medicinal product pursuant
to  the  ODR.  Instead,  medicinal  products  designated  as  orphan  medicinal  product  may  enjoy  an  extension  of  the  ten-year
market exclusivity period granted under Regulation (EC) No 141/2000, as amended, to twelve years subject to the conditions
applicable to orphan drugs.

Manufacturing and manufacturers’ license

Pursuant  to  Commission  Directive  2003/94/EC  as  transposed  into  the  national  laws  of  the  member  states,  the
manufacturing of investigational medicinal products and approved drugs is subject to a separate manufacturer’s license and
must be conducted in strict compliance with cGMP requirements, which mandate the methods, facilities, and controls used in
manufacturing,  processing,  and  packing  of  drugs  to  assure  their  safety  and  identity.  Manufacturers  must  have  at  least  one
qualified person permanently and continuously at their disposal. The qualified person is ultimately responsible for certifying
that  each  batch  of  finished  product  released  onto  the  market  has  been  manufactured  in  accordance  with  cGMP  and  the
specifications  set  out  in  the  marketing  authorization  or  investigational  medicinal  product  dossier.  cGMP  requirements  are
enforced  through  mandatory  registration  of  facilities  and  inspections  of  those  facilities.  Failure  to  comply  with  these
requirements could interrupt supply and result in delays, unanticipated costs and lost revenues, and subject the applicant to
potential  legal  or  regulatory  action,  including  but  not  limited  to  warning  letters,  suspension  of  manufacturing,  seizure  of
product, injunctive action or possible civil and criminal penalties.

Advertising

In  the  European  Union,  the  promotion  of  prescription  medicines  is  subject  to  intense  regulation  and  control,
including  a  prohibition  on  direct-to-consumer  advertising.  All  medicines  advertising  must  be  consistent  with  the  product’s
approved summary of products characteristics, factual, accurate, balanced and not misleading. Advertising of medicines pre-
approval  or  off-label  is  prohibited.  Some  jurisdictions  require  that  all  promotional  materials  for  prescription  medicines  be
subjected to either prior internal or regulatory review & approval.

Other Regulatory Requirements

A holder of a marketing authorization for a medicinal product is legally obliged to fulfill a number of obligations by
virtue of its status as a marketing authorization holder (“MAH”). The MAH can delegate the performance of related tasks to
third parties, such as distributors or marketing collaborators, provided that this delegation is appropriately documented and
the MAH maintains legal responsibility and liability.

The obligations of an MAH include:

● Manufacturing  and  Batch  Release.  MAHs  should  guarantee  that  all  manufacturing  operations  comply  with
relevant  laws  and  regulations,  applicable  good  manufacturing  practices,  with  the  product  specifications  and
manufacturing  conditions  set  out  in  the  marketing  authorization  and  that  each  batch  of  product  is  subject  to
appropriate release formalities.

● Pharmacovigilance.  MAHs  are  obliged  to  establish  and  maintain  a  pharmacovigilance  system,  including  a
qualified person responsible for oversight, to submit safety reports to the regulators and comply with the good
pharmacovigilance practice guidelines adopted by the EMA.

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● Advertising  and  Promotion.  MAHs  remain  responsible  for  all  advertising  and  promotion  of  their  products,
including  promotional  activities  by  other  companies  or  individuals  on  their  behalf  and  in  some  cases,  must
conduct internal or regulatory pre-approval of promotional materials.

● Medical  Affairs/Scientific  Service.  MAHs  are  required  to  disseminate  scientific  and  medical  information  on

their medicinal products to healthcare professionals, regulators and patients.

● Legal Representation and Distributor Issues. MAHs are responsible for regulatory actions or inactions of their

distributors and agents.

● Preparation, Filing and Maintenance of the Application and Subsequent Marketing Authorization. MAHs must
maintain appropriate records, comply with the marketing authorization’s terms and conditions, fulfill reporting
obligations to regulators, submit renewal applications and pay all appropriate fees to the authorities.

We may hold any future marketing authorizations granted for our product candidates in our own name or appoint an
affiliate  or  a  collaborator  to  hold  marketing  authorizations  on  our  behalf.  Any  failure  by  an  MAH  to  comply  with  these
obligations  may  result  in  regulatory  action  against  an  MAH  and  ultimately  threaten  our  ability  to  commercialize  our
products.

Reimbursement

In  the  European  Union,  the  pricing  and  reimbursement  mechanisms  by  private  and  public  health  insurers  vary
largely  by  country  and  even  within  countries.  In  respect  of  the  public  systems,  reimbursement  for  standard  drugs  is
determined by guidelines established by the legislature or responsible national authority. Some jurisdictions operate positive
and negative list systems under which products may only be marketed once a reimbursement price has been agreed. Other
member states allow companies to determine the prices for their medicines but monitor and control company profits and may
limit or restrict reimbursement. The downward pressure on healthcare costs in general, particularly prescription drugs, has
become very intense. As a result, increasingly high barriers are being erected to the entry of new products and some of EU
countries require the completion of studies that compare the cost-effectiveness of a particular product candidate to currently
available therapies in order to obtain reimbursement or pricing approval. Special pricing and reimbursement rules may apply
to orphan drugs.

Inclusion  of  orphan  drugs  in  reimbursement  systems  tend  to  focus  on  the  medical  usefulness,  need,  quality  and
economic  benefits  to  patients  and  the  healthcare  system  as  for  any  drug.  Acceptance  of  any  medicinal  product  for
reimbursement may come with cost, use and often volume restrictions, which again can vary by country. In addition, results-
based  rules  or  agreements  on  reimbursement  may  apply.  Recently,  a  process  has  been  formalized  that  allows  sponsors  to
receive  parallel  advice  from  EMA  and  HTA’s  for  pivotal  clinical  studies  designed  to  support  marketing  approval.  This
process was followed for etranacogene dezaparvovec.

Orphan Drug Regulation

We have been granted orphan drug exclusivity for etranacogene dezaparvovec for the treatment of hemophilia B as
well as for AMT-130 for the treatment of Huntington’s disease subject to the conditions applicable to orphan drug exclusivity
in the European Union. Regulation (EC) No 141/2000, as amended, states that a drug will be designated as an orphan drug if
its sponsor can establish:

● that  it  is  intended  for  the  diagnosis,  prevention  or  treatment  of  a  life-threatening  or  chronically  debilitating
condition affecting not more than five in ten thousand persons in the Community when the application is made,
or  that  it  is  intended  for  the  diagnosis,  prevention  or  treatment  of  a  life-threatening,  seriously  debilitating  or
serious  and  chronic  condition  in  the  European  Union  and  that  without  incentives  it  is  unlikely  that  the
marketing  of  the  drug  in  the  European  Union  would  generate  sufficient  return  to  justify  the  necessary
investment; and

● that there exists no satisfactory method of diagnosis, prevention or treatment of the condition in question that
has been authorized in the European Union or, if such method exists, that the drug will be of significant benefit
to those affected by that condition.

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Regulation (EC) No 847/2000 sets out further provisions for implementation of the criteria for designation of a drug
as  an  orphan  drug.  An  application  for  the  designation  of  a  drug  as  an  orphan  drug  must  be  submitted  at  any  stage  of
development of the drug before filing of a marketing authorization application.

If an EU-wide community marketing authorization in respect of an orphan drug is granted pursuant to Regulation
(EC) No 726/2004, as amended, the European Union and the member states will not, for a period of 10 years, accept another
application for a marketing authorization, or grant a marketing authorization or accept an application to extend an existing
marketing authorization, for the same therapeutic indication, in respect of a similar drug.

This period may however be reduced to six years if, at the end of the fifth year, it is established, in respect of the
drug concerned, that the criteria for orphan drug designation are no longer met, in other words, when it is shown on the basis
of  available  evidence  that  the  product  is  sufficiently  profitable  not  to  justify  maintenance  of  market  exclusivity.
Notwithstanding the foregoing, a marketing authorization may be granted, for the same therapeutic indication, to a similar
drug if:

● the  holder  of  the  marketing  authorization  for  the  original  orphan  drug  has  given  its  consent  to  the  second

applicant;

● the holder of the marketing authorization for the original orphan drug is unable to supply sufficient quantities

of the drug; or

● the second applicant can establish in the application that the second drug, although similar to the orphan drug

already authorized, is safer, more effective or otherwise clinically superior.

Regulation  (EC)  No  847/2000  lays  down  definitions  of  the  concepts  similar  drug  and  clinical  superiority,  which
concepts have been expanded upon in subsequent Commission guidance. Other incentives available to orphan drugs in the
European Union include financial incentives such as a reduction of fees or fee waivers and protocol assistance. Orphan drug
designation does not shorten the duration of the regulatory review and approval process.

Employees

As  of  December  31,  2019,  we  had  a  total  of  248  employees,  116  of  whom  are  based  in  Amsterdam,  The
Netherlands, and 132 in Lexington, Massachusetts. As of December 31, 2019, 48 of our employees had an M.D. or Ph.D.
degree, or the foreign equivalent. During 2017, we established a works council in the Netherlands. None of our employees
are  subject  to  collective  bargaining  or  other  labor  organizations.  We  believe  that  we  have  good  relations  with  all  of  our
employees and with the works council in the Netherlands.

Corporate Information

uniQure  B.V.  (the  “Company”)  was  incorporated  on  January  9,  2012  as  a  private  company  with  limited  liability
(besloten vennootschap met beperkte aansprakelijkheid) under the laws of the Netherlands. We are a leader in the field of
gene  therapy  and  seek  to  deliver  to  patients  suffering  from  rare  and  other  devastating  diseases  single  treatments  with
potentially curative results. Our business was founded in 1998 and was initially operated through our predecessor company,
Amsterdam Molecular Therapeutics Holding N.V (“AMT”). In 2012, AMT undertook a corporate reorganization, pursuant to
which  uniQure  B.V.  acquired  the  entire  business  and  assets  of  AMT  and  completed  a  share-for-share  exchange  with  the
shareholders  of  AMT.  Effective  February  10,  2014,  in  connection  with  the  initial  public  offering,  the  Company  converted
into  a  public  company  with  limited  liability  (naamloze  vennootschap)  and  changed  its  legal  name  from  uniQure  B.V.  to
uniQure N.V.

The  Company  is  registered  in  the  trade  register  of  the  Dutch  Chamber  of  Commerce  (Kamer  van  Koophandel)
under number 54385229. The Company’s headquarters are in Amsterdam, the Netherlands, and its registered office is located
at Paasheuvelweg 25a, Amsterdam 1105 BP, the Netherlands and its telephone number is +31 20 240 6000.

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From our initial public offering until December 31, 2018 we were an emerging growth company, as defined in the
Jumpstart  Our  Business  Startups  Act  of  2012  (“JOBS  Act”).  On  the  last  business  day  of  our  second  quarter  in  fiscal  year
2018 the aggregate worldwide market value of ordinary shares held by our non-affiliate shareholders exceeded $700 million.
As a result, as of December 31, 2018, we were considered a large accelerated filer and as a consequence lost our status as an
emerging growth company. We are therefore no longer permitted to rely on exemptions from certain disclosure requirements
that are applicable to other public companies that are emerging growth companies.

Our website address is www.uniqure.com. We make available free of charge through our Internet website our annual
reports  on  Form  10-K,  quarterly  reports  on  Form  10-Q  and  current  reports  on  Form  8-K,  and  any  amendments  to  these
reports, as soon as reasonably practicable after we electronically file such material with, or furnish such material to, the SEC.
Also  available  through  our  website’s  “Investors  &  Newsroom:  Corporate  Governance”  page  are  charters  for  the  Audit,
Compensation and Nominations and Corporate Governance committees of our board of directors and our Code of Business
Conduct and Ethics. We are not including the information on our website as a part of, nor incorporating it by reference into,
this report. Additionally, the SEC maintains a website that contains annual, quarterly, and current reports, proxy statements,
and  other  information  that  issuers  (including  us)  file  electronically  with  the  SEC.  The  SEC’s  website  address  is
http://www.sec.gov. Unless the context indicates otherwise, all references to “uniQure” or the “Company” refer to uniQure
and its consolidated subsidiaries.

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Item 1A.  Risk Factors

An  investment  in  our  ordinary  shares  involves  a  high  degree  of  risk.  You  should  carefully  consider  the  following
information about these risks, together with the other information appearing elsewhere in this Annual Report on Form 10-K,
including our financial statements and related notes thereto, before deciding to invest in our ordinary shares. We operate in a
dynamic and rapidly changing industry that involves numerous risks and uncertainties. The risks and uncertainties described
below  are  not  the  only  ones  we  face.  Other  risks  and  uncertainties,  including  those  that  we  do  not  currently  consider
material,  may  impair  our  business.  If  any  of  the  risks  discussed  below  actually  occur,  our  business,  financial  condition,
operating results or cash flows could be materially adversely affected. This could cause the value of our securities to decline,
and you may lose all or part of your investment.

Risks Related to the Development of Our Product Candidates

None of our product candidates have been approved for commercial sale and they might never receive regulatory

approval or become commercially viable. We have never generated any significant revenue from product sales and may
never be profitable.

All of our product candidates are in research or development. We have not generated any significant revenues from

the sale of products and do not expect to generate any revenue before 2022. Our lead product candidates, etranacogene
dezaparvovec (also known as AMT-061) and AMT-130, and any of our other potential product candidates will require
extensive preclinical and/or clinical testing and regulatory approval prior to commercial use. Our research and development
efforts may not be successful. Even if our clinical development efforts result in positive data, our product candidates may not
receive regulatory approval or be successfully introduced and marketed at prices that would permit us to operate profitably.

We  may  encounter  substantial  delays  in  and  impediments  to  the  progress  of  our  clinical  trials  or  fail  to

demonstrate the safety and efficacy of our product candidates.

Clinical  and  non-clinical  development  is  expensive,  time-consuming  and  uncertain  as  to  outcome.  Our  product
candidates are in different stages of clinical or preclinical development, and there is a significant risk of failure or delay in
each  of  these  programs.  We  cannot  guarantee  that  any  preclinical  tests  or  clinical  trials  will  be  completed  as  planned  or
completed on schedule, if at all. A failure of one or more preclinical tests or clinical trials can occur at any stage of testing.
Events that may prevent successful or timely completion of clinical development include, but are not limited to:

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delays in reaching a consensus with regulatory agencies on study design;
delays  in  reaching  agreement  on  acceptable  terms  with  prospective  clinical  research  organizations  (“CROs”)  and
clinical trial sites;
delays  in  receiving  regulatory  authorization  to  conduct  the  clinical  trials  or  a  regulatory  authority  decision  that  the
clinical trial should not proceed;
delays in obtaining required IRB approval at each clinical trial site;
imposition of a clinical hold by regulatory agencies after an inspection of our clinical trial operations or trial sites;
failure  by  CROs,  other  third  parties  or  us  to  adhere  to  clinical  trial  requirements  or  otherwise  properly  manage  the
clinical trial process, including meeting applicable timelines, properly documenting case files, including the retention of
proper case files, and properly monitoring and auditing clinical sites;
failure of sites or clinical investigators to perform in accordance with Good Clinical Practice or applicable regulatory
guidelines in other countries;
difficulty or delays in patient recruiting into clinical trials;
the impact of the potential COVID-19 pandemic on the healthcare system or any clinical trial sites;
delays or deviations in the testing, validation, manufacturing and delivery of our product candidates to the clinical sites;
delays in having patients’ complete participation in a study or return for post-treatment follow-up;
clinical trial sites or patients dropping out of a study;
occurrence  of  serious  adverse  events  associated  with  a  product  candidate  that  are  viewed  to  outweigh  its  potential
benefits; or
changes  in  regulatory  requirements  and  guidance  that  require  amending  or  submitting  new  clinical  protocols,
undertaking additional new tests or analyses or submitting new types or amounts of clinical data.

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Before  obtaining  marketing  approval  from  regulatory  authorities  for  the  sale  of  our  product  candidates,  we  must
conduct extensive clinical trials to demonstrate the safety and efficacy of the product candidates in humans. Such trials and
regulatory  review  and  approval  take  many  years.  It  is  impossible  to  predict  when  or  if  any  of  our  clinical  trials  will
demonstrate that product candidates are effective or safe in humans.

If the results of our clinical trials are inconclusive, or fail to meet the level of statistical significance required for

approval or if there are safety concerns or adverse events associated with our product candidates, we may:

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be delayed in or altogether prevented from obtaining marketing approval for our product candidates;
obtain approval for indications or patient populations that are not as broad as intended or desired;
obtain approval with labeling that includes significant use or distribution restrictions or safety warnings;
be subject to changes with the way the product is administered;
be required to perform additional clinical trials to support approval or be subject to additional post-marketing testing
requirements;
have regulatory authorities withdraw their approval of the product or impose restrictions on its distribution in the form
of a modified risk evaluation and mitigation strategy;
be subject to the addition of labeling statements, such as warnings or contraindications;
be sued; or
experience damage to our reputation.

Because of the nature of the gene therapies we are developing, regulators may also require us to demonstrate long-
term gene expression, clinical efficacy and safety, which may require additional or longer clinical trials, and which may not
be able to be demonstrated to the regulatory authorities’ standards.

Our ability to recruit patients for our trials is often reliant on third parties, such as clinical trial sites. Clinical trial
sites  may  not  have  the  adequate  infrastructure  established  to  handle  gene  therapy  products  or  may  have  difficulty  finding
eligible patients to enroll into a trial.

In addition, we or any collaborators we may have may not be able to locate and enroll enough eligible patients to
participate in these trials as required by the FDA, the EMA or similar regulatory authorities outside the United States and the
European Union. This may result in our failure to initiate or continue clinical trials for our product candidates or may cause
us to abandon one or more clinical trials altogether. Because our programs are focused on the treatment of patients with rare
or  orphan  or  ultra-orphan  diseases,  our  ability  to  enroll  eligible  patients  in  these  trials  may  be  limited  or  slower  than  we
anticipate considering the small patient populations involved and the specific age range required for treatment eligibility in
some  indications.  In  addition,  our  potential  competitors,  including  major  pharmaceutical,  specialty  pharmaceutical  and
biotechnology companies, academic institutions and governmental agencies and public and private research institutions, may
seek to develop competing therapies, which would further limit the small patient pool available for our studies. Also, patients
may be reluctant to enroll in gene therapy trial where there are other therapeutic alternatives available or that may become
available, which may be for various reasons including uncertainty about the safety or effectiveness of the therapeutic and the
possibility that treatment with the therapeutic would preclude future gene therapy treatments.

Any  inability  to  successfully  initiate  or  complete  preclinical  and  clinical  development  could  result  in  additional
costs to us or impair our ability to receive marketing approval, to generate revenues from product sales or obtain regulatory
and  commercialization  milestones  and  royalties.  In  addition,  if  we  make  manufacturing  or  formulation  changes  to  our
product  candidates,  including  changes  in  the  vector  or  manufacturing  process  used,  we  may  need  to  conduct  additional
studies  to  bridge  our  modified  product  candidates  to  earlier  versions.  Clinical  trial  delays  could  also  shorten  any  periods
during which we may have the exclusive right to commercialize our product candidates or allow our competitors to bring
products to market before we do, which could impair our ability to successfully commercialize our product candidates and
may materially harm our business, financial conditions and results of operations.

Our progress in early-stage clinical trials may not be indicative of long-term efficacy in late-stage clinical trials,
and  our  progress  in  trials  for  one  product  candidate  may  not  be  indicative  of  progress  in  trials  for  other  product
candidates.

Study designs and results from previous studies are not necessarily predictive of our future clinical study designs or
results, and initial results may not be confirmed upon full analysis of the complete study data. Our product candidates may
fail  to  show  the  required  level  of  safety  and  efficacy  in  later  stages  of  clinical  development  despite  having  successfully
advanced  through  initial  clinical  studies.  In  2017,  we  announced  our  plans  to  advance  etranacogene  dezaparvovec,  which
includes an AAV5 vector carrying the FIX-Padua transgene, into a pivotal study. While we believe etranacogene

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dezaparvovec and AMT-060, our product candidate that was previously studied in a Phase I/II study, have been demonstrated
to  be  materially  comparable  in  nonclinical  studies  and  manufacturing  quality  assessments,  it  is  possible  that  ongoing  or
future  clinical  studies  of  etranacogene  dezaparvovec  may  show  unexpected  differences  from  AMT-060.  Should  these
differences  have  an  unfavorable  impact  on  clinical  outcomes,  they  may  adversely  impact  our  ability  to  achieve  regulatory
approval or market acceptance of etranacogene dezaparvovec.

In  our  Phase  I/II  clinical  study  of  AMT-060,  we  screened  patients  for  pre-existing  anti-AAV5  antibodies  to
determine  their  eligibility  for  the  trial.  Three  of  the  ten  patients  screened  for  the  study  tested  positive  for  anti-AAV5
antibodies  on  reanalysis  using  a  more  sensitive  antibody  assay.  Since  we  did  not  observe  any  ill-effects  or  correlation
between the level of anti-AAV5 antibodies and clinical outcomes, patients who have anti-AAV5 antibodies are permitted to
enroll in our planned pivotal study of etranacogene dezaparvovec. Since we only have been able to test a limited number of
patients and have limited clinical and pre-clinical data, it is possible that ongoing or future clinical studies may not confirm
these results, and if so, negatively impact the outcome of our study.

In  advance  of  treating  patients  in  the  pivotal  study  of  etranacogene  dezaparvovec,  we  conducted  a  short  study  to
confirm  the  dose  expected  to  be  used  in  the  pivotal  trial.  The  dose-confirmation  study  enrolled  three  patients,  who  were
administered a single dose of 2x1013 gc/kg. We have relied on the short-term data from this study, including FIX activity and
safety outcomes during the weeks following administration of etranacogene dezaparvovec, to confirm the dose to be used in
the pivotal study. Following the results of this study, our Data Monitoring Committee confirmed the dose of 2x1013 gc/kg for
administration  in  the  pivotal  study.  Given  the  limited  number  of  patients  and  short  follow-up  period,  data  from  this  study
may differ materially from the future results of our planned pivotal study of etranacogene dezaparvovec.

A  number  of  companies  in  the  pharmaceutical  and  biotechnology  industries  have  suffered  significant  setbacks  in
later-stage clinical trials even after achieving promising results in early-stage clinical trials. If a larger population of patients
does  not  experience  positive  results  during  clinical  trials,  if  these  results  are  not  reproducible  or  if  our  products  show
diminishing activity over time, our product candidates may not receive approval from the FDA or EMA. Data obtained from
preclinical and clinical activities are subject to varying interpretations, which may delay, limit or prevent regulatory approval.
In  addition,  we  may  encounter  regulatory  delays  or  rejections  because  of  many  factors,  including  changes  in  regulatory
policy during the period of product development. Failure to confirm favorable results from earlier trials by demonstrating the
safety  and  effectiveness  of  our  products  in  later-stage  clinical  trials  with  larger  patient  populations  could  have  a  material
adverse effect on our business, financial condition and results of operations.

Fast  track  product,  breakthrough  therapy,  priority  review,  or  Regenerative  Medicine  Advanced  Therapy
(“RMAT”)  designation  by  the  FDA,  or  access  to  the  PRIME  scheme  by  the  EMA,  for  our  product  candidates  may  not
lead  to  faster  development  or  regulatory  review  or  approval  process,  and  it  does  not  increase  the  likelihood  that  our
product candidates will receive marketing approval.

We  have  obtained  and  may  in  the  future  seek  one  or  more  of  fast  track  designation,  breakthrough  therapy
designation,  RMAT  designation,  PRIME  scheme  access  or  priority  review  designation  for  our  product  candidates.  A  fast
track product designation is designed to facilitate the clinical development and expedite the review of drugs intended to treat
a  serious  or  life-threatening  condition  and  which  demonstrate  the  potential  to  address  an  unmet  medical  need.  A
breakthrough therapy is defined as a drug that is intended, alone or in combination with one or more other drugs, to treat a
serious or life-threatening disease or condition, where preliminary clinical evidence indicates that the drug may demonstrate
substantial improvement over existing therapies on one or more clinically significant endpoints, such as substantial treatment
effects  observed  early  in  clinical  development.  A  RMAT  designation  is  designed  to  accelerate  approval  for  regenerative
advanced  therapies.  Priority  review  designation  is  intended  to  speed  the  FDA  marketing  application  review  timeframe  for
drugs  that  treat  a  serious  condition  and,  if  approved,  would  provide  a  significant  improvement  in  safety  or  effectiveness.
PRIME is a scheme provided by the EMA, similar to the FDA’s breakthrough therapy designation, to enhance support for the
development of medicines that target an unmet medical need.

For drugs and biologics that have been designated as fast track products or breakthrough therapies, or granted access
to the PRIME scheme, interaction and communication between the regulatory agency and the sponsor of the trial can help to
identify the most efficient path for clinical development. Sponsors of drugs with fast track products or breakthrough therapies
may  also  be  able  to  submit  marketing  applications  on  a  rolling  basis,  meaning  that  the  FDA  may  review  portions  of  a
marketing application before the sponsor submits the complete application to the FDA, if the sponsor pays the user fee upon
submission  of  the  first  portion  of  the  marketing  application.  For  products  that  receive  a  priority  review  designation,  the
FDA's  marketing  application  review  goal  is  shortened  to  six  months,  as  opposed  to  ten  to  twelve  months  under  standard
review. RMAT designations may also expedite product candidate development and approval.

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Designation as a fast track product, breakthrough therapy, RMAT, PRIME, or priority review product is within the
discretion of the regulatory agency. Accordingly, even if we believe one of our product candidates meets the relevant criteria,
the agency may disagree and instead determine not to make such designation. In any event, the receipt of such a designation
for a product candidate may not result in a faster development process, review or approval compared to drugs considered for
approval  under  conventional  regulatory  procedures  and  does  not  assure  ultimate  marketing  approval  by  the  agency.  In
addition,  regarding  fast  track  products  and  breakthrough  therapies,  the  FDA  may  later  decide  that  the  products  no  longer
meet the conditions for qualification as either a fast track product, RMAT, or a breakthrough therapy or, for priority review
products, decide that period for FDA review or approval will not be shortened.

We  may  not  be  successful  in  our  efforts  to  use  our  gene  therapy  technology  platform  to  build  a  pipeline  of

additional product candidates.

An element of our strategy is to use our gene therapy technology platform to expand our product pipeline and to
progress these candidates through preclinical and clinical development ourselves or together with collaborators. Although we
currently have a pipeline of programs at various stages of development, we may not be able to identify or develop product
candidates  that  are  safe  and  effective.  Even  if  we  are  successful  in  continuing  to  build  our  pipeline,  the  potential  product
candidates  that  we  identify  may  not  be  suitable  for  clinical  development.  Research  programs  to  identify  new  product
candidates require substantial technical, financial and human resources. We or any collaborators may focus our efforts and
resources  on  potential  programs  or  product  candidates  that  ultimately  prove  to  be  unsuccessful.  If  we  do  not  continue  to
successfully develop and commercialize product candidates based upon our technology, we may face difficulty in obtaining
product revenues in future periods, which could result in significant harm to our business, results of operations and financial
position and materially adversely affect our share price.

Our strategy of obtaining rights to key technologies through in-licenses may not be successful.

We  seek  to  expand  our  product  pipeline  from  time  to  time  in  part  by  in-licensing  the  rights  to  key  technologies,
including  those  related  to  gene  delivery,  genes  and  gene  cassettes.  The  future  growth  of  our  business  will  depend  in
significant part on our ability to in-license or otherwise acquire the rights to additional product candidates or technologies,
particularly  through  our  collaborations  with  academic  research  institutions.  However,  we  may  be  unable  to  in-license  or
acquire  the  rights  to  any  such  product  candidates  or  technologies  from  third  parties  on  acceptable  terms  or  at  all.  The  in-
licensing and acquisition of these technologies is a competitive area, and many more established companies are also pursuing
strategies  to  license  or  acquire  product  candidates  or  technologies  that  we  may  consider  attractive.  These  established
companies may have a competitive advantage over us due to their size, cash resources and greater clinical development and
commercialization capabilities. In addition, companies that perceive us to be competitors may be unwilling to license rights
to us. Furthermore, we may be unable to identify suitable product candidates or technologies within our areas of focus. If we
are unable to successfully obtain rights to suitable product candidates or technologies, our business, financial condition and
prospects could suffer.

Negative  public  opinion  and  increased  regulatory  scrutiny  of  gene  therapy  and  genetic  research  may  damage
public perception of our product candidates or adversely affect our ability to conduct our business or obtain marketing
approvals for our product candidates.

Public  perception  may  be  influenced  by  claims  that  gene  therapy  is  unsafe,  and  gene  therapy  may  not  gain  the
acceptance of the public or the medical community. The risk of cancer remains a concern for gene therapy, and we cannot
assure that it will not occur in any of our planned or future clinical studies. In addition, there is the potential risk of delayed
adverse events following exposure to gene therapy products due to persistent biological activity of the genetic material or
other components of products used to carry the genetic material.

As of December 31, 2019, a total of three patients reported serious adverse events related to the treatment of AMT-
060, our first generation hemophilia B gene therapy, in our Phase I/II trial, including one patient with a short, self-limiting
fever  in  the  first  24  hours  after  treatment  and  two  patients  with  mild,  asymptomatic  elevations  in  liver  transaminases.
Additionally, one patient in our ongoing Phase IIb study of etranacogene dezaparvovec underwent hip surgery due to a pre-
existing condition and was treated perioperatively with short-acting factor replacement. This was reported by the investigator
as a serious adverse event unrelated to etranacogene dezaparvovec.

Adverse events in our clinical trials or those conducted by other parties (even if not ultimately attributable to our
product  candidates),  and  the  resulting  publicity,  could  result  in  increased  governmental  regulation,  unfavorable  public
perception, failure of the medical community to accept and prescribe gene therapy treatments, potential regulatory delays in
the  testing  or  approval  of  our  product  candidates,  stricter  labeling  requirements  for  those  product  candidates  that  are
approved  and  a  decrease  in  demand  for  any  such  product  candidates.  If  any  of  these  events  should  occur,  it  may  have  a
material adverse effect on our business, financial condition and results of operations.

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Risks Related to Our Manufacturing

Our manufacturing facility is subject to significant government regulations and approvals. If we fail to comply

with these regulations or maintain these approvals our business will be materially harmed.

Our manufacturing facility in Lexington is subject to ongoing regulation and periodic inspection by the FDA, EMA
and  other  regulatory  bodies  to  ensure  compliance  with  current  Good  Manufacturing  Practices  (“cGMP”).  Any  failure  to
follow  and  document  our  adherence  to  such  cGMP  regulations  or  other  regulatory  requirements  may  lead  to  significant
delays in the availability of products for commercial sale or clinical study, may result in the termination of or a hold on a
clinical study, or may delay or prevent filing or approval of marketing applications for our products.

Failure  to  comply  with  applicable  regulations  could  also  result  in  the  FDA,  EMA,  or  other  applicable  authorities
taking various actions, including levying fines and other civil penalties; imposing consent decrees or injunctions; requiring us
to  suspend  or  put  on  hold  one  or  more  of  our  clinical  trials;  suspending  or  withdrawing  regulatory  approvals;  delaying  or
refusing  to  approve  pending  applications  or  supplements  to  approved  applications;  requiring  us  to  suspend  manufacturing
activities  or  product  sales,  imports  or  exports;  requiring  us  to  communicate  with  physicians  and  other  customers  about
concerns related to actual or potential safety, efficacy, and other issues involving our products; mandating product recalls or
seizing products; imposing operating restrictions; and seeking criminal prosecutions. Any of the foregoing could materially
harm our business, financial condition and results of operations.

Gene  therapies  are  complex  and  difficult  to  manufacture.  We  could  experience  capacity,  production  or
technology  transfer  problems  that  result  in  delays  in  our  development  or  commercialization  schedules  or  otherwise
adversely affect our business.

The  insect-cell  based  manufacturing  process  we  use  to  produce  our  products  and  product  candidates  is  highly
complex  and  in  the  normal  course  is  subject  to  variation  or  production  difficulties.  Issues  with  any  of  our  manufacturing
processes,  even  minor  deviations  from  the  normal  process,  could  result  in  insufficient  yield,  product  deficiencies  or
manufacturing failures that result in adverse patient reactions, lot failures, insufficient inventory, product recalls and product
liability claims. Additionally, we may not be able to scale up some or all of our manufacturing processes that may results in
delays in regulatory approvals or otherwise adversely affect our ability to manufacture sufficient amounts of our products.

Many factors common to the manufacturing of most biologics and drugs could also cause production interruptions,
including  raw  materials  shortages,  raw  material  failures,  growth  media  failures,  equipment  malfunctions,  facility
contamination, labor problems, natural disasters, disruption in utility services, terrorist activities, or acts of god (including the
effects of the potential COVID-19 pandemic) beyond our control. We also may encounter problems in hiring and retaining
the  experienced  specialized  personnel  needed  to  operate  our  manufacturing  process,  which  could  result  in  delays  in  our
production or difficulties in maintaining compliance with applicable regulatory requirements.

Any problems in our manufacturing processes or facilities could make us a less attractive collaborator for academic
research institutions and other parties, which could limit our access to additional attractive development programs, result in
delays in our clinical development or marketing schedules and materially harm our business.

Our use of viruses, chemicals and other hazardous materials requires us to comply with regulatory requirements

and exposes us to significant potential liabilities.

Our development and manufacturing processes involve the use of viruses, chemicals, other (potentially) hazardous
materials and produce waste products. Accordingly, we are subject to national, federal, state and local laws and regulations in
the United States and the Netherlands governing the use, manufacture, distribution, storage, handling, treatment and disposal
of  these  materials.  In  addition  to  ensuring  the  safe  handling  of  these  materials,  applicable  requirements  require  increased
safeguards  and  security  measures  for  many  of  these  agents,  including  controlling  access  and  screening  of  entities  and
personnel who have access to them, and establishing a comprehensive national database of registered entities. In the event of
an accident or failure to comply with environmental, occupational health and safety and export control laws and regulations,
we could be held liable for damages that result, and any such liability could exceed our assets and resources, and could result
in material harm to our business, financial condition and results of operations.

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Risks Related to Regulatory Approval of Our Products

We cannot predict when or if we will obtain marketing approval to commercialize a product candidate.

The  development  and  commercialization  of  our  product  candidates,  including  their  design,  testing,  manufacture,
safety, efficacy, purity, recordkeeping, labeling, storage, approval, advertising, promotion, sale and distribution, are subject to
comprehensive  regulation  by  the  FDA  and  other  regulatory  agencies  in  the  United  States,  the  EMA  and  other  regulatory
agencies  of  the  member  states  of  the  European  Union,  and  similar  regulatory  authorities  in  other  jurisdictions.  Failure  to
obtain marketing approval for a product candidate in a specific jurisdiction will prevent us from commercializing the product
candidate in that jurisdiction.

The process of obtaining marketing approval for our product candidates in the United States, the European Union,
and  other  countries  is  expensive  and  may  take  many  years,  if  approval  is  obtained  at  all.  Changes  in  marketing  approval
policies  during  the  development  period,  changes  in  or  the  enactment  of  additional  statutes  or  regulations,  or  changes  in
regulatory review for each submitted product application, may cause delays in the approval or rejection of an application.
Regulatory  authorities  have  substantial  discretion  in  the  approval  process  and  may  refuse  to  accept  any  application,  may
decide  that  our  data  are  insufficient  for  approval,  may  require  additional  preclinical,  clinical  or  other  studies  and  may  not
complete  their  review  in  a  timely  manner.  Further,  any  marketing  approval  we  ultimately  obtain  may  be  for  only  limited
indications  or  be  subject  to  stringent  labeling  or  other  restrictions  or  post-approval  commitments  that  render  the  approved
product not commercially viable.

If we experience delays in obtaining marketing approval for any of our product candidates in the United States, the
European Union, or other countries, the commercial prospects of our other product candidates may be harmed and our ability
to generate revenues will be materially impaired.

The risks associated with the marketing approval process are heightened by the status of our products as gene

therapies.

We believe that all our current product candidates will be viewed as gene therapy products by the applicable 
regulatory authorities. While there are a number of gene therapy product candidates under development, in the United States, 
FDA has only approved a limited number of gene therapy products, to date. Accordingly, regulators, like FDA, may have 
limited experience with the review and approval of marketing applications for gene therapy products.  

Both the FDA and EMA have demonstrated caution in their regulation of gene therapy treatments, and ethical and
legal concerns about gene therapy and genetic testing may result in additional regulations or restrictions on the development
and  commercialization  of  our  product  candidates  that  are  difficult  to  predict.  The  FDA  and  the  EMA  have  issued  various
guidance documents pertaining to gene therapy products, with which we likely must comply to gain regulatory approval of
any of our product candidates in the United States or European Union, respectively. The close regulatory scrutiny of gene
therapy products may result in delays and increased costs and may ultimately lead to the failure to obtain approval for any
gene therapy product.

Regulatory  requirements  affecting  gene  therapy  have  changed  frequently  and  continue  to  evolve,  and  agencies  at
both  the  U.S.  federal  and  state  level,  as  well  as  congressional  committees  and  foreign  governments,  have  sometimes
expressed  interest  in  further  regulating  biotechnology.  In  the  United  States,  there  have  been  a  number  of  recent  changes
relating  to  gene  therapy  development.  By  example,  FDA  issued  a  number  of  new  guidance  documents  on  human  gene
therapy development, one of which was specific to human gene therapy for hemophilia and another of which was specific to
rare diseases. Moreover, the U.S. National Institutes of Health, which also has authority over research involving gene therapy
products,  issued  a  proposed  rule  in  October  2018,  seeking  to  streamline  the  oversight  of  such  protocols  and  reduce
duplicative reporting requirements that are already captured within existing regulatory frameworks. Moreover, the European
Commission  conducted  a  public  consultation  in  early  2013  on  the  application  of  EU  legislation  that  governs  advanced
therapy medicinal products, including gene therapy products, which could result in changes in the data we need to submit to
the  EMA  for  our  product  candidates  to  gain  regulatory  approval  or  change  the  requirements  for  tracking,  handling  and
distribution of the products which may be associated with increased costs. In addition, divergent scientific opinions among
the various bodies involved in the review process may result in delays, require additional resources and ultimately result in
rejection. The FDA, EMA, and other regulatory authorities will likely continue to revise and further update its approach to
gene therapies in the coming years. These regulatory agencies, committees and advisory groups and the new regulations and
guidelines they promulgate may lengthen the regulatory review process, require us to perform additional studies, increase our
development  costs,  lead  to  changes  in  regulatory  positions  and  interpretations,  delay  or  prevent  approval  and
commercialization of our product candidates or lead to significant post-approval limitations or restrictions. Delay or failure
to obtain, or unexpected costs in obtaining, the regulatory approval necessary to bring a potential product to market could
decrease our ability to generate sufficient product revenues to maintain our business.

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Our failure to obtain or maintain orphan product exclusivity for any of our product candidates for which we seek
this status could limit our commercial opportunity, and if our competitors are able to obtain orphan product exclusivity
before we do, we may not be able to obtain approval for our competing products for a significant period.

Regulatory  authorities  in  some  jurisdictions,  including  the  United  States  and  the  European  Union,  may  designate
drugs  for  relatively  small  patient  populations  as  orphan  drugs.  Generally,  if  a  product  with  an  orphan  drug  designation
subsequently receives the first marketing approval for the relevant indication, the product is entitled to a period of market
exclusivity, which precludes the FDA or EMA from approving another marketing application for the same drug for the same
indication for that period. The FDA and EMA, however, may subsequently approve a similar drug for the same indication
during the first product's market exclusivity if the FDA or EMA concludes that the later drug is clinically superior in that it is
shown to be safer, more effective or makes a major contribution to patient care.

Orphan drug exclusivity may be lost if the FDA or EMA determines that the request for designation was materially
defective, or if the manufacturer is unable to assure sufficient quantity of the drug to meet the needs of patients with the rare
disease  or  condition  or  if  the  incidence  and  prevalence  of  patients  who  are  eligible  to  receive  the  drug  in  these  markets
materially  increase.  The  inability  to  obtain  or  failure  to  maintain  adequate  product  exclusivity  for  our  product  candidates
could have a material adverse effect on our business prospects, results of operations and financial conditions.

As  appropriate,  we  intend  to  seek  all  available  periods  of  regulatory  exclusivity  for  our  product  candidates.
However, there is no guarantee that we will be granted these periods of regulatory exclusivity or that we will be able to
maintain these periods of exclusivity.

The  FDA  grants  product  sponsors  certain  periods  of  regulatory  exclusivity,  during  which  the  agency  may  not
approve, and in certain instances, may not accept, certain marketing applications for competing drugs. For example, biologic
product  sponsors  may  be  eligible  for  twelve  years  of  exclusivity  from  the  date  of  approval,  seven  years  of  exclusivity  for
drugs  that  are  designated  to  be  orphan  drugs,  and/or  a  six-month  period  of  exclusivity  added  to  any  existing  exclusivity
period or patent life for the submission of FDA requested pediatric data. While we intend to apply for all periods of market
exclusivity  that  we  may  be  eligible  for,  there  is  no  guarantee  that  we  will  receive  all  such  periods  of  market  exclusivity.
Additionally, under certain circumstances, the FDA may revoke the period of market exclusivity. Thus, there is no guarantee
that  we  will  be  able  to  maintain  a  period  of  market  exclusivity,  even  if  granted.  In  the  case  of  orphan  designation,  other
benefits, such as tax credits and exemption from user fees may be available. If we are not able to obtain or maintain orphan
drug designation or any period of market exclusivity to which we may be entitled, we will be materially harmed, as we will
potentially be subject to greater market competition and may lose the benefits associated with programs.

Risks Related to Commercialization

If we are unable to successfully commercialize our product candidates or experience significant delays in doing

so, our business will be materially harmed.

Our ability to generate product revenues will depend on the successful development and eventual commercialization

of our product candidates. The success of our product candidates will depend on many factors, including:

● successful completion of preclinical studies and clinical trials, and other work required by regulators;
● receipt and maintenance of marketing approvals from applicable regulatory authorities;
● our ability to timely manufacture sufficient quantities according to required quality specifications;
● obtaining  and  maintaining  patent  and  trade  secret  protection  and  non-patent,  orphan  drug  exclusivity  for  our

product candidates;

● obtaining and maintaining regulatory approvals using our manufacturing facility in Lexington, Massachusetts;
● launch and commercialization of our products, if approved, whether alone or in collaboration with others;
● identifying  and  engaging  effective  distributors  or  resellers  on  acceptable  terms  in  jurisdictions  where  we  plan  to

utilize third parties for the marketing and sales of our product candidates;

● acceptance of our products, if approved, by patients, the medical community and third-party payers;
● effectively competing with existing therapies and gene therapies based on safety and efficacy profile;
● achieve optimal pricing based on durability of expression, safety and efficacy;
● obtaining and maintaining healthcare coverage and adequate reimbursement;
● complying with any applicable post-approval requirements and maintaining a continued acceptable overall safety

profile; and

● obtaining adequate reimbursement for the total patient population and each subgroup to sustain a viable commercial

business model in U.S. and EU markets.

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Failure  to  achieve  or  implement  any  of  these  elements  could  result  in  significant  delays  or  an  inability  to

successfully commercialize our product candidates, which could materially harm our business.

The affected populations for our gene therapies may be smaller than we or third parties currently project, which

may affect the size of our addressable markets.

Our  projections  of  the  number  of  people  who  have  the  diseases  we  are  seeking  to  treat,  as  well  as  the  subset  of
people with these diseases who have the potential to benefit from treatment with our therapies, are estimates based on our
knowledge and understanding of these diseases. The total addressable market opportunities for these therapies will ultimately
depend upon many factors, including the diagnosis and treatment criteria included in the final label, if approved for sale in
specified  indications,  acceptance  by  the  medical  community,  patient  consent,  patient  access  and  product  pricing  and
reimbursement.

Prevalence  estimates  are  frequently  based  on  information  and  assumptions  that  are  not  exact  and  may  not  be
appropriate, and the methodology is forward-looking and speculative. The use of such data involves risks and uncertainties
and is subject to change based on various factors. Our estimates may prove to be incorrect and new studies may change the
estimated  incidence  or  prevalence  of  the  diseases  we  seek  to  address.  The  number  of  patients  with  the  diseases  we  are
targeting  may  turn  out  to  be  lower  than  expected  or  may  not  be  otherwise  amenable  to  treatment  with  our  products,
reimbursement may not be sufficient to sustain a viable business for all sub populations being studied, or new patients may
become  increasingly  difficult  to  identify  or  access,  any  of  which  would  adversely  affect  our  results  of  operations  and  our
business.

The  addressable  markets  for  AAV-based  gene  therapies  may  be  impacted  by  the  prevalence  of  neutralizing
antibodies  to  the  capsids,  which  are  an  integral  component  of  our  gene  therapy  constructs.  Patients  that  have  pre-existing
antibodies to a particular capsid may not be eligible for administration of a gene therapy that includes this particular capsid.
For  example,  etranacogene  dezaparvovec,  our  gene  therapy  candidate  for  hemophilia  B  patients,  incorporates  an  AAV5
capsid. In our Phase I/II clinical study of AMT-060, we screened patients for pre-existing anti-AAV5 antibodies to determine
their  eligibility  for  the  trial.  Three  of  the  ten  patients  screened  for  the  study  tested  positive  for  anti-AAV5  antibodies  on
reanalysis. However, we did not observe any ill-effects or correlation between the level of anti-AAV5 antibodies and clinical
outcomes  in  these  three  patients,  suggesting  that  patients  who  have  anti-AAV5  antibodies  may  still  be  eligible  for  AAV5-
based gene therapies. Since we only have been able to test a limited number of patients and have limited clinical and pre-
clinical data, it is possible that future clinical studies may not confirm these results. This may limit the addressable market for
etranacogene dezaparvovec and any future revenues derived from the sale of the product, if approved.

Any approved gene therapy we seek to offer may fail to achieve the degree of market acceptance by physicians,

patients, third party payers and others in the medical community necessary for commercial success.

Doctors may be reluctant to accept a gene therapy as a treatment option or, where available, choose to continue to
rely  on  existing  treatments.  The  degree  of  market  acceptance  of  any  of  our  product  candidates  that  receive  marketing
approval in the future will depend on many factors, including:

● the efficacy and potential advantages of our therapies compared with alternative treatments;
● our ability to convince payers of the long-term cost-effectiveness of our therapies and, consequently, the availability

of third-party coverage and adequate reimbursement;

● the cost of treatment with gene therapies, including ours, in comparison to traditional chemical and small-molecule

treatments

● the limitations on use and label requirements imposed by regulators;
● the convenience and ease of administration of our gene therapies compared with alternative treatments;
● the willingness of the target patient population to try new therapies, especially a gene therapy, and of physicians to

administer these therapies;

● the strength of marketing and distribution support;
● the prevalence and severity of any side effects;
● limited access to site of service that can perform the product preparation and administer the infusion; and
● any restrictions by regulators on the use of our products.

A failure to gain market acceptance for any of the above reasons, or any reasons at all, by a gene therapy for which
we receive regulatory approval would likely hinder our ability to recapture our substantial investments in that and other gene
therapies and could have a material adverse effect on our business, financial condition and results of operation.

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If  we  are  unable  to  expand  our  commercialization  capabilities  or  enter  into  agreements  with  third  parties  to
market and sell any of our product candidates for which we obtain marketing approval, we may be unable to generate any
product revenue.

To successfully commercialize any products that may result from our development programs, we need to continue to
expand  our  commercialization  capabilities,  either  on  our  own  or  with  others.  The  development  of  our  own  market
development  effort  is,  and  will  continue  to  be,  expensive  and  time-consuming  and  could  delay  any  product  launch.
Moreover, we cannot be certain that we will be able to successfully develop this capability.

We  may  enter  into  collaborations  regarding  our  other  product  candidates  with  other  entities  to  utilize  their
established marketing and distribution capabilities, but we may be unable to enter into such agreements on favorable terms, if
at  all.  If  any  current  or  future  collaborators  do  not  commit  sufficient  resources  to  commercialize  our  products,  or  we  are
unable to develop the necessary capabilities on our own, we will be unable to generate sufficient product revenue to sustain
our business. We compete with many companies that currently have extensive, experienced and well-funded medical affairs,
marketing and sales operations to recruit, hire, train and retain marketing and sales personnel. We also may face competition
in any search for third parties to assist us with the sales and marketing efforts of our product candidates. Without an internal
team  or  the  support  of  a  third  party  to  perform  marketing  and  sales  functions,  we  may  be  unable  to  compete  successfully
against these more established companies.

If the market opportunities for our product candidates are smaller than we believe they are, our product revenues

may be adversely affected, and our business may suffer.

We  focus  our  research  and  product  development  on  treatments  for  severe  genetic  and  orphan  diseases.  Our
understanding of both the number of people who have these diseases, as well as the subset of people with these diseases who
have the potential to benefit from treatment with our product candidates, are based on estimates. These estimates may prove
to be incorrect and new studies may reduce the estimated incidence or prevalence of these diseases. The number of patients
in  the  United  States,  the  EU  and  elsewhere  may  turn  out  to  be  lower  than  expected,  may  not  be  otherwise  amenable  to
treatment  with  our  products  or  patients  may  become  increasingly  difficult  to  identify  and  access,  all  of  which  would
adversely affect our business, financial condition, results of operations and prospects.

Further, there are several factors that could contribute to making the actual number of patients who receive other
potential  products  less  than  the  potentially  addressable  market.  These  include  the  lack  of  widespread  availability  of,  and
limited  reimbursement  for,  new  therapies  in  many  underdeveloped  markets.  Further,  the  severity  of  the  progression  of  a
disease  up  to  the  time  of  treatment,  especially  in  certain  degenerative  conditions,  could  diminish  the  therapeutic  benefit
conferred by a gene therapy. Lastly, certain patients’ immune systems might prohibit the successful delivery of certain gene
therapy products to the target tissue, thereby limiting the treatment outcomes.

Our gene therapy approach utilizes vectors derived from viruses, which may be perceived as unsafe or may result
in  unforeseen  adverse  events.  Negative  public  opinion  and  increased  regulatory  scrutiny  of  gene  therapy  may  damage
public  perception  of  the  safety  of  our  product  and  product  candidates  and  adversely  affect  our  ability  to  conduct  our
business or obtain regulatory approvals for our product candidates.

Gene  therapy  remains  a  novel  technology.  Public  perception  may  be  influenced  by  claims  that  gene  therapy  is
unsafe, and gene therapy may not gain the acceptance of the public or the medical community. In particular, our success will
depend upon physicians who specialize in the treatment of genetic diseases targeted by our product and product candidates, if
approved,  prescribing  treatments  that  involve  the  use  of  our  product  and  product  candidates,  if  approved,  in  lieu  of,  or  in
addition  to,  existing  treatments  with  which  they  are  familiar  and  for  which  greater  clinical  data  may  be  available.  More
restrictive  government  regulations  or  negative  public  opinion  would  have  an  adverse  effect  on  our  business,  financial
condition,  results  of  operations  and  prospects  and  may  delay  or  impair  the  development  and  commercialization  of  our
product candidates or demand for any products we may develop. For example, earlier gene therapy trials led to several well-
publicized  adverse  events,  including  cases  of  leukemia  and  death  seen  in  other  trials  using  other  vectors.  Serious  adverse
events in our clinical trials, or other clinical trials involving gene therapy products or our competitors’ products, even if not
ultimately attributable to the relevant product candidates, and the resulting publicity, could result in increased government
regulation, unfavorable public perception, potential regulatory delays in the testing

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or  approval  of  our  product  candidates,  stricter  labeling  requirements  for  those  product  candidates  that  are  approved  and  a
decrease in demand for any products for which we obtain marketing approval.

Ethical, legal and social issues may reduce demand for any gene therapy products for which we obtain marketing

approval.

Prior  to  receiving  certain  gene  therapies,  patients  may  be  required  to  undergo  genetic  testing.  Genetic  testing  has
raised  concerns  regarding  the  appropriate  utilization  and  the  confidentiality  of  information  provided  by  genetic  testing.
Genetic tests for assessing a person’s likelihood of developing a chronic disease have focused public attention on the need to
protect the privacy of genetic information. For example, concerns have been expressed that insurance carriers and employers
may use these tests to discriminate on the basis of genetic information, resulting in barriers to the acceptance of genetic tests
by consumers. This could lead to governmental authorities restricting genetic testing or calling for limits on or regulating the
use  of  genetic  testing,  particularly  for  diseases  for  which  there  is  no  known  cure.  Any  of  these  scenarios  could  decrease
demand for any products for which we obtain marketing approval.

If we obtain approval to commercialize any of our product candidates outside of the United States, a variety of

risks associated with international operations could materially adversely affect our business.

We expect that we will be subject to additional risks in commercializing any of our product candidates outside the

United States, including:

•
•
•
•
•
•

•
•

•

different regulatory requirements for approval of drugs and biologics in foreign countries;
reduced protection for intellectual property rights;
unexpected changes in tariffs, trade barriers and regulatory requirements;
economic weakness, including inflation, or political instability in particular foreign economies and markets;
compliance with tax, employment, immigration and labor laws for employees living or traveling abroad;
foreign currency fluctuations, which could result in increased operating expenses and reduced revenues, and other
obligations incident to doing business in another country;
workforce uncertainty in countries where labor unrest is more common than in the United States;
production shortages resulting from any events affecting raw material supply or manufacturing capabilities abroad;
and
business interruptions resulting from geopolitical actions, including war and terrorism or natural disasters including
earthquakes, typhoons, floods and fires.

We face substantial competition, and others may discover, develop or commercialize competing products before

or more successfully than we do.

The  development  and  commercialization  of  new  biotechnology  and  biopharmaceutical  products,  including  gene
therapies,  is  highly  competitive.  We  may  face  intense  competition  with  respect  to  our  product  candidates,  as  well  as  with
respect  to  any  product  candidates  that  we  may  seek  to  develop  or  commercialize  in  the  future,  from  large  and  specialty
pharmaceutical companies and biotechnology companies worldwide, who currently market and sell products or are pursuing
the development of products for the treatment of many of the disease indications for which we are developing our product
candidates.  Potential  competitors  also  include  academic  institutions,  government  agencies  and  other  public  and  private
research  organizations  that  conduct  research,  seek  patent  protection  and  establish  collaborative  arrangements  for  research,
development, manufacturing and commercialization. In recent years, there has been a significant increase in commercial and
scientific interest and financial investment in gene therapy as a therapeutic approach, which has intensified the competition in
this area.

We  are  aware  of  numerous  companies  focused  on  developing  gene  therapies  in  various  indications,  including
Applied  Genetic  Technologies  Corp.,  Abeona  Therapeutics,  Adverum  Biotechnologies,  Allergan,  Ally  Therapeutics,
Asklepios  BioPharmaceutical,  Astellas,  AVROBIO,  Axovant  Gene  Therapies,  Bayer,  Biogen,  BioMarin,  bluebird  bio,
CRISPR  Therapeutics,  Editas  Medicine,  Expression  Therapeutics,  Freeline  Therapeutics,  Generation  Bio,  Genethon,
GlaxoSmithKline, Homology Medicines, Intellia Therapeutics, Johnson & Johnson, Krystal Biotech, LogicBio Therapeutics,
Lysogene,  MeiraGTx,  Milo  Biotechnology,  Mustang  Bio,  Novartis,  Orchard  Therapeutics,  Oxford  Biomedica,  Pfizer,
REGENXBIO, Renova Therapeutics, Roche, Rocket Pharmaceuticals, Sangamo Therapeutics, Sanofi, Selecta Biosciences,
Sarepta Therapeutics, Solid Biosciences, Takeda, Ultragenyx, Vivet Therapeutics, and Voyager

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Therapeutics, as well as several companies addressing other methods for modifying genes and regulating gene expression.
We may also face competition with respect to the treatment of some of the diseases that we are seeking to target with our
gene therapies from protein, nucleic acid,  antisense, RNAi and other pharmaceuticals under development or commercialized
at pharmaceutical and biotechnology companies such as Alnylam Pharmaceuticals, Amgen, Bayer, Biogen, BioMarin, CSL
Behring,  Dicerna  Pharmaceuticals,  Ionis  Pharmaceuticals,  Novartis,  Novo  Nordisk,  Pfizer,  Translate  Bio,  Roche,  Sanofi,
Sobi, WaVe Life Sciences, and numerous other pharmaceutical and biotechnology firms.

Our commercial opportunity could be reduced or eliminated if our competitors develop and commercialize products
that  are  safer,  more  effective,  have  fewer  or  less  severe  side  effects,  are  more  convenient  or  are  less  expensive  than  the
products that we develop. Our competitors also may obtain FDA, EMA or other regulatory approval for their products more
rapidly than we do, which could result in our competitors establishing a strong market position before we are able to enter the
market. Because we expect that gene therapy patients may generally require only a single administration, we believe that the
first gene therapy product to enter the market for a particular indication will likely enjoy a significant commercial advantage
and may also obtain market exclusivity under applicable orphan drug regimes.

Many  of  the  companies  with  which  we  are  competing  or  may  compete  in  the  future  have  significantly  greater
financial  resources  and  expertise  than  we  do  in  research  and  development,  manufacturing,  preclinical  testing,  conducting
clinical  trials,  obtaining  regulatory  approvals  and  marketing  approved  products.  Mergers  and  acquisitions  in  the
pharmaceutical and biotechnology industries may result in more resources being concentrated among a smaller number of
our competitors. Smaller and other early-stage companies may also prove to be significant competitors, particularly through
collaborative  arrangements  with  large  and  established  companies.  These  third  parties  compete  with  us  in  recruiting  and
retaining qualified scientific and management personnel, establishing clinical trial sites and patient registration for clinical
trials, as well as in acquiring technologies complementary to, or necessary for, our programs.

If  we  do  not  achieve  our  projected  development  goals  in  the  timeframes  we  announce  and  expect,  the

commercialization of our product candidates may be delayed and, as a result, our stock price may decline.

For planning purposes, we estimate the timing of the accomplishment of various scientific, clinical, regulatory and
other  product  development  goals,  or  development  milestones.  These  development  milestones  may  include  the
commencement  or  completion  of  scientific  studies,  clinical  trials,  the  submission  of  regulatory  filings,  and  approval  for
commercial  sale.  From  time  to  time,  we  publicly  announce  the  expected  timing  of  some  of  these  milestones.  All  of  these
milestones are based on a variety of assumptions. The actual timing of these milestones can vary dramatically compared to
our  estimates,  in  many  cases  for  reasons  beyond  our  control.  If  we  do  not  meet  these  milestones,  including  those  that  are
publicly announced, the commercialization of our products may be delayed and, as a result, our stock price may decline.

Risks Related to Our Dependence on Third Parties

Our ongoing discussions with BMS to restructure or amend the terms of our collaboration may not be successful

or may result in material changes to these arrangements.

The research term of our collaboration and license agreement with BMS expired in May 2019, and we are currently
in discussions with BMS potentially to restructure or amend that agreement and the other related agreements to eliminate,
reduce  or  alter  our  obligations  under  the  collaboration.  Our  discussions  are  ongoing  and  may  or  may  not  result  in  any
restructuring  or  changes  to  our  collaboration.  If  a  restructuring  of  our  collaboration  with  BMS  were  to  be  concluded,  we
expect  it  would  result  in  a  termination  or  amendment  of  existing  agreements,  or  the  execution  of  new  agreements  that
collectively  could  include  changes  in  the  number  of  future  collaboration  targets  that  may  be  designated  by  BMS,  the
exclusivity  provisions  related  to  collaboration  targets,  our  obligations  to  provide  manufacturing  services  for  collaboration
targets,  as  well  as  changes  in  or  the  elimination  of  our  economic  rights  on  collaboration  targets,  milestone  payments,  and
BMS’s warrants to purchase our ordinary shares, among other potential matters. Any such restructuring, if concluded, may
include additional or different provisions from those described above, and may include economic or other terms that are less
advantageous for us.

Because  the  outcome  of  these  discussions  is  unknown,  we  have  not  taken  into  account  the  impact  of  such
restructuring,  if  any,  on  the  timing  of  recognizing  prepaid  license  revenue,  or  any  other  potential  financial  metrics,  in  our
consolidated financial statements. We will account for any potential changes if and when the agreements are restructured or
amended.

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We  rely  on  third  parties  for  important  aspects  of  our  development  programs.  If  these  parties  do  not  perform
successfully  or  if  we  are  unable  to  enter  into  or  maintain  key  collaboration  or  other  contractual  arrangements,  our
business could be adversely affected.

We  have  in  the  past  entered  into,  and  expect  in  the  future  to  enter  into,  collaborations  with  other  companies  and

academic research institutions with respect to important elements of our development programs.

Any collaboration may pose several risks, including the following:

● collaborators  have  significant  discretion  in  determining  the  efforts  and  resources  that  they  will  apply  to  these

collaborations;

● we may have limited or no control over the design or conduct of clinical trials sponsored by collaborators;
● we  may  be  hampered  from  entering  into  collaboration  arrangements  if  we  are  unable  to  obtain  consent  from  our

licensors to enter into sublicensing arrangements of technology we have in-licensed;

● if any collaborator does not conduct the clinical trials they sponsor in accordance with regulatory requirements or
stated protocols, we will not be able to rely on the data produced in such trials in our further development efforts;

● collaborators may not perform their obligations as expected;
● collaborators may also have relationships with other entities, some of which may be our competitors;
● collaborators  may  not  pursue  development  and  commercialization  of  any  product  candidates  or  may  elect  not  to
continue  or  renew  development  or  commercialization  programs  based  on  clinical  trial  results,  changes  in  the
collaborators' strategic focus or available funding, or external factors, such as an acquisition, that divert resources or
create competing priorities;

● collaborators may delay clinical trials, provide insufficient funding for a clinical trial program, stop a clinical trial
or  abandon  a  product  candidate,  repeat  or  conduct  new  clinical  trials  or  require  a  new  formulation  of  a  product
candidate for clinical testing;

● collaborators could develop, independently or with third parties, products that compete directly or indirectly with
our  products  or  product  candidates,  if,  for  instance,  the  collaborators  believe  that  competitive  products  are  more
likely  to  be  successfully  developed  or  can  be  commercialized  under  terms  that  are  more  economically  attractive
than ours;

● our collaboration arrangements may impose restrictions on our ability to undertake other development efforts that

may appear to be attractive to us;

● product  candidates  discovered  in  collaboration  with  us  may  be  viewed  by  our  collaborators  as  competitive  with
their  own  product  candidates  or  products,  which  may  cause  collaborators  to  cease  to  devote  resources  to  the
commercialization of our product candidates;

● a collaborator with marketing and distribution rights that achieves regulatory approval may not commit sufficient

resources to the marketing and distribution of such product or products;

● disagreements with collaborators, including over proprietary rights, contract interpretation or the preferred course of
development,  could  cause  delays  or  termination  of  the  research,  development  or  commercialization  of  product
candidates, lead to additional responsibilities for us, delay or impede reimbursement of certain expenses or result in
litigation or arbitration, any of which would be time-consuming and expensive;

● collaborators  may  not  properly  maintain  or  defend  our  intellectual  property  rights  or  may  use  our  proprietary
information  in  such  a  way  as  to  invite  litigation  that  could  jeopardize  or  invalidate  our  rights  or  expose  us  to
potential litigation;

● collaborators  may  infringe  the  intellectual  property  rights  of  third  parties,  which  may  expose  us  to  litigation  and

potential liability; and

● collaborations may in some cases be terminated for the convenience of the collaborator and, if terminated, we could
be  required  to  expend  additional  funds  to  pursue  further  development  or  commercialization  of  the  applicable
product or product candidates.

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If  any  collaboration  does  not  result  in  the  successful  development  and  commercialization  of  products  or  if  a
collaborator  were  to  terminate  an  agreement  with  us,  we  may  not  receive  future  research  funding  or  milestone  or  royalty
payments under that collaboration, and we may lose access to important technologies and capabilities of the collaboration.
All the risks relating to product development, regulatory approval and commercialization described herein also apply to the
activities of any development collaborators.

Risks Related to Our Intellectual Property

We rely on licenses of intellectual property from third parties, and such licenses may not provide adequate rights
or  may  not  be  available  in  the  future  on  commercially  reasonable  terms  or  at  all,  and  our  licensors  may  be  unable  to
obtain and maintain patent protection for the technology or products that we license from them.

We  currently  are  heavily  reliant  upon  licenses  of  proprietary  technology  from  third  parties  that  is  important  or
necessary to the development of our technology and products, including technology related to our manufacturing process, our
vector  platform,  our  gene  cassettes  and  the  therapeutic  genes  of  interest  we  are  using.  These  and  other  licenses  may  not
provide adequate rights to use such technology in all relevant fields of use. Licenses to additional third-party technology that
may be required for our development programs may not be available in the future or may not be available on commercially
reasonable terms, which could have a material adverse effect on our business and financial condition.

In  some  circumstances,  we  may  not  have  the  right  to  control  the  preparation,  filing  and  prosecution  of  patent
applications,  or  to  maintain  the  patents,  covering  technology  that  we  license  from  third  parties.  In  addition,  some  of  our
agreements  with  our  licensors  require  us  to  obtain  consent  from  the  licensor  before  we  can  enforce  patent  rights,  and  our
licensor  may  withhold  such  consent  or  may  not  provide  it  on  a  timely  basis.  Therefore,  we  cannot  be  certain  that  these
patents and applications will be prosecuted and enforced in a manner consistent with the best interests of our business. In
addition, if third parties who license patents to us fail to maintain such patents, or lose rights to those patents, the rights we
have licensed may be reduced or eliminated.

Our intellectual property licenses with third parties may be subject to disagreements over contract interpretation,
which could narrow the scope of our rights to the relevant intellectual property or technology or increase our financial or
other obligations to our licensors.

The  agreements  under  which  we  license  intellectual  property  or  technology  from  third  parties  are  complex,  and
certain  provisions  in  such  agreements  may  be  susceptible  to  multiple  interpretations.  The  resolution  of  any  contract
interpretation  disagreement  that  may  arise  could  narrow  what  we  believe  to  be  the  scope  of  our  rights  to  the  relevant
intellectual property or technology, or increase what we believe to be our financial or other obligations under the relevant
agreement, either of which could have a material adverse effect on our business and financial condition.

If  we  fail  to  comply  with  our  obligations  in  our  intellectual  property  licenses  with  third  parties,  we  could  lose

rights that are important to our business.

Our licensing arrangements with third parties may impose diligence, development and commercialization timelines,
milestone  payment,  royalty,  insurance  and  other  obligations  on  us.  If  we  fail  to  comply  with  these  obligations,  our
counterparties may have the right to terminate these agreements either in part or in whole, in which case we might not be
able to develop, manufacture or market any product that is covered by these agreements or may face other penalties under the
agreements. Such an occurrence could materially adversely affect the value of the product candidate being developed under
any such agreement. Termination of these agreements or reduction or elimination of our rights under these agreements may
result in our having to negotiate new or amended agreements with less favorable terms or cause us to lose our rights under
these agreements, including our rights to important intellectual property or technology.

If we are unable to obtain and maintain patent protection for our technology and products, or if the scope of the

patent protection is not sufficiently broad, our ability to successfully commercialize our products may be impaired.

We rely, in part, upon a combination of forms of intellectual property, including in-licensed and owned patents to
protect our intellectual property. Our success depends in a large part on our ability to obtain and maintain this protection in
the  United  States,  the  European  Union,  and  other  countries,  in  part  by  filing  patent  applications  related  to  our  novel
technologies and product candidates. Our patents may not provide us with any meaningful commercial protection, prevent
competitors from competing with us or otherwise provide us with any competitive advantage. For example, patents we own
currently are and may become subject to future patent opposition or similar proceedings, which may result in loss of scope of
some claims or the entire patent. Our competitors may be able to circumvent our owned or licensed patents by developing
similar or alternative technologies or products in a non-infringing manner.

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Successful challenges to our patents may result in loss of exclusivity or freedom to operate or in patent claims being
narrowed, invalidated or held unenforceable, in whole or in part, which could limit our ability to stop others from using or
commercializing similar or identical technology and products, or limit the duration of the patent protection of our technology
and products.

The  patent  prosecution  process  is  expensive,  time-consuming  and  uncertain,  and  we  may  not  be  able  to  file  and
prosecute all necessary or desirable patent applications at a reasonable cost or in a timely manner. It is also possible that we
will fail to identify patentable aspects of our research and development output before it is too late to obtain patent protection.
Additionally,  given  the  amount  of  time  required  for  the  development,  testing  and  regulatory  review  of  new  product
candidates, patents protecting such candidates might expire before or shortly after such candidates are commercialized. As a
result,  our  owned  and  licensed  patent  portfolio  may  not  provide  us  with  sufficient  rights  to  exclude  others  from
commercializing products similar or identical to ours.

The patent position of biotechnology and pharmaceutical companies generally is highly uncertain, involves complex
legal  and  factual  questions  and  has  in  recent  years  been  the  subject  of  much  litigation.  In  addition,  the  laws  of  foreign
countries may not protect our rights to the same extent as the laws of the United States. For example, EU patent law with
respect  to  the  patentability  of  methods  of  treatment  of  the  human  body  is  more  limited  than  U.S.  law.  Publications  of
discoveries in the scientific literature often lag the actual discoveries, and patent applications in the United States and other
jurisdictions are typically not published until 18 months after their priority date, or in some cases at all. Therefore, we cannot
know with certainty whether we were the first to make the inventions or that we were the first to file for patent protection of
the  inventions  claimed  in  our  owned  or  licensed  patents  or  pending  patent  applications.  As  a  result,  the  issuance,  scope,
validity,  enforceability  and  commercial  value  of  our  patent  rights  are  highly  uncertain.  Our  pending  and  future  patent
applications  may  not  result  in  patents  being  issued  that  protect  our  technology  or  products,  in  whole  or  in  part,  or  which
effectively prevent others from commercializing competitive technologies and products. Changes in either the patent laws or
interpretation of the patent laws in the European Union, the United States or other countries may diminish the value of our
patents or narrow the scope of our patent protection. Our inability to obtain and maintain appropriate patent protection for
any one of our products could have a material adverse effect on our business, financial conditions and results of operations.

We  may  become  involved  in  lawsuits  to  protect  or  enforce  our  patents  or  other  intellectual  property,  or  third
parties  may  assert  their  intellectual  property  rights  against  us,  which  could  be  expensive,  time  consuming  and
unsuccessful.

Competitors may infringe our owned or licensed patents or other intellectual property. To counter infringement or
unauthorized use, we may be required to file infringement claims, which can be expensive and time consuming. An adverse
result  in  any  litigation  proceeding  could  put  one  or  more  of  our  patents  at  risk  of  being  invalidated,  maintained  in  more
narrowly amended form or interpreted narrowly.

Even if resolved in our favor, litigation or other legal proceedings relating to intellectual property claims may cause
us to incur significant expenses, increase our operating losses, reduce available resources and could distract our technical and
management personnel from their normal responsibilities. In addition, there could be public announcements of the results of
hearings,  motions  or  other  interim  proceedings  or  developments,  which  could  have  an  adverse  effect  on  the  price  of  our
ordinary shares.

Third  parties  may  initiate  legal  proceedings  alleging  that  we  are  infringing  their  intellectual  property  rights,  the
outcome of which would be uncertain and could have a material adverse effect on the success of our business. For example,
outside  of  the  United  States  two  of  the  patents  we  own  are  subject  to  patent  opposition.  If  these  or  future  oppositions  are
successful or if we are found to otherwise infringe a third party's intellectual property rights, we could be required to obtain a
license  from  such  third  party  to  continue  developing  and  marketing  our  products  and  technology.  We  may  not  be  able  to
obtain the required license on commercially reasonable terms or at all. Even if we could obtain a license, it could be non-
exclusive, thereby giving our competitors access to the same technologies licensed to us. We could be forced, including by
court  order,  to  cease  commercializing  the  infringing  technology  or  product  or  otherwise  to  cease  using  the  relevant
intellectual property. In addition, we could be found liable for monetary damages, including treble damages and attorneys'
fees if we are found to have willfully infringed a patent. A finding of infringement could prevent us from commercializing
our product candidates or force us to cease or materially modify some of our business operations, which could materially
harm our business. Claims that we have misappropriated the confidential information or trade secrets of third parties could
have a similar negative impact on our business.

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For example, we are aware of patents owned by third parties that relate to some aspects of our programs that are still
in  development.  In  some  cases,  because  we  have  not  determined  the  final  methods  of  manufacture,  the  method  of
administration or the therapeutic compositions for these programs, we cannot determine whether rights under such third party
patents will be needed. In addition, in some cases, we believe that the claims of these patents are invalid or not infringed or
will expire before commercialization. However, if such patents are needed and found to be valid and infringed, we could be
required  to  obtain  licenses,  which  might  not  be  available  on  commercially  reasonable  terms,  or  to  cease  or  delay
commercializing certain product candidates, or to change our programs to avoid infringement.

If  we  are  unable  to  protect  the  confidentiality  of  our  proprietary  information  and  know-how,  the  value  of  our

technology and products could be adversely affected.

In  addition  to  seeking  patent  protection,  we  also  rely  on  other  proprietary  rights,  including  protection  of  trade
secrets,  know-how  and  confidential  and  proprietary  information.  To  maintain  the  confidentiality  of  our  trade  secrets  and
proprietary  information,  we  enter  into  confidentiality  agreements  with  our  employees,  consultants,  collaborators  and  other
third  parties  who  have  access  to  our  trade  secrets.  Our  agreements  with  employees  also  provide  that  any  inventions
conceived by the individual in the course of rendering services to us will be our exclusive property. However, we may not
obtain these agreements in all circumstances, and individuals with whom we have these agreements may not comply with
their terms. The assignment of intellectual property rights may not be self-executing, or the assignment agreements may be
breached,  and  we  may  be  forced  to  bring  claims  against  third  parties,  or  defend  claims  that  they  may  bring  against  us,  to
determine  the  ownership  of  what  we  regard  as  our  intellectual  property.  In  addition,  in  the  event  of  unauthorized  use  or
disclosure of our trade secrets or proprietary information, these agreements, even if obtained, may not provide meaningful
protection, particularly for our trade secrets or other confidential information. To the extent that our employees, consultants
or contractors use technology or know-how owned by third parties in their work for us, disputes may arise between us and
those third parties as to the rights in related inventions.

 Adequate  remedies  may  not  exist  in  the  event  of  unauthorized  use  or  disclosure  of  our  confidential  information
including a breach of our confidentiality agreements. Enforcing a claim that a party illegally disclosed or misappropriated a
trade secret is difficult, expensive, and time consuming, and the outcome is unpredictable. In addition, some courts in and
outside  of  the  United  States  are  less  willing  or  unwilling  to  protect  trade  secrets.  If  any  of  our  trade  secrets  were  to  be
lawfully obtained or independently developed by a competitor or other third party, we would have no right to prevent them
from  using  that  technology  or  information  to  compete  with  us.  The  disclosure  of  our  trade  secrets  or  the  independent
development  of  our  trade  secrets  by  a  competitor  or  other  third  party  would  impair  our  competitive  position  and  may
materially harm our business, financial condition, results of operations, stock price and prospects.

Our reliance on third parties may require us to share our trade secrets, which could increase the possibility that a

competitor will discover them or that our trade secrets will be misappropriated or disclosed.

Because  we  collaborate  from  time  to  time  with  various  organizations  and  academic  research  institutions  on  the
advancement  of  our  gene  therapy  platform,  we  must,  at  times,  share  trade  secrets  with  them.  We  seek  to  protect  our
proprietary technology in part by entering into confidentiality agreements and, if applicable, materials transfer agreements,
collaborative  research  agreements,  consulting  agreements  or  other  similar  agreements  with  our  collaborators,  advisors  and
consultants prior to beginning research or disclosing proprietary information. These agreements typically limit the rights of
the  third  parties  to  use  or  disclose  our  confidential  information,  such  as  trade  secrets.  Despite  the  contractual  provisions
employed when working with third parties, the need to share trade secrets and other confidential information increases the
risk that such trade secrets become known by our competitors, are inadvertently incorporated into the technology of others,
or are disclosed or used in violation of these agreements. Given that our proprietary position is based, in part, on our know-
how and trade secrets, a competitor's discovery of our trade secrets or other unauthorized use or disclosure would impair our
competitive position and may have a material adverse effect on our business.

In addition, these agreements typically restrict the ability of our collaborators, advisors and consultants to publish
data  potentially  relating  to  our  trade  secrets.  Our  academic  collaborators  typically  have  rights  to  publish  data,  if  we  are
notified in advance and may delay publication for a specified time in order to secure our intellectual property rights arising
from the collaboration. In other cases, publication rights are controlled exclusively by us, although in some cases we may
share these rights with other parties. We also conduct joint research and development programs that may require us to share
trade secrets under the terms of our research and development partnerships or similar agreements.

Some courts inside and outside the United States are less willing or unwilling to protect trade secrets. If any of our
trade secrets were to be lawfully obtained or independently developed by a competitor, we would have no right to prevent
them, or those to whom they communicate it, from using that technology or information to compete with us.

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Risks Related to Pricing and Reimbursement

We face uncertainty related to insurance coverage of, and pricing and reimbursement for product candidates for

which we may receive marketing approval.

We  anticipate  that  the  cost  of  treatment  using  our  product  candidates  will  be  significant.  We  expect  that  most
patients and their families will not be capable of paying for our products themselves. There will be no commercially viable
market for our product candidates without reimbursement from third party payers, such as government health administration
authorities,  private  health  insurers  and  other  organizations.  Even  if  there  is  a  commercially  viable  market,  if  the  level  of
third-party reimbursement is below our expectations, most patients may not be able to afford treatment with our products and
our revenues and gross margins will be adversely affected, and our business will be harmed.

Government  authorities  and  other  third-party  payers,  such  as  private  health  insurers  and  health  maintenance
organizations, decide for which medications they will pay and, subsequently, establish reimbursement levels. Reimbursement
systems vary significantly by country and by region, and reimbursement approvals must be obtained on a country-by-country
basis. Government authorities and third-party payers have attempted to control costs by limiting coverage and the amount of
reimbursement for particular medications and procedures. Increasingly, third party payers require drug companies to provide
them  with  predetermined  discounts  from  list  prices,  are  exerting  influence  on  decisions  regarding  the  use  of  particular
treatments and are limiting covered indications. Additionally, in the United States and some foreign jurisdictions, pending or
potential  legislative  and  regulatory  changes  regarding  the  healthcare  system  and  insurance  coverage,  could  result  in  more
rigorous coverage criteria and downward pressure on drug prices, and may affect our ability to profitably sell any products
for which we obtain marketing approval.

The  pricing  review  period  and  pricing  negotiations  for  new  medicines  take  considerable  time  and  have  uncertain
results.  Pricing  review  and  negotiation  usually  begins  only  after  the  receipt  of  regulatory  marketing  approval,  and  some
authorities  require  approval  of  the  sale  price  of  a  product  before  it  can  be  marketed.  In  some  markets,  particularly  the
countries  of  the  European  Union,  prescription  pharmaceutical  pricing  remains  subject  to  continuing  direct  governmental
control  and  to  drug  reimbursement  programs  even  after  initial  approval  is  granted  and  price  reductions  may  be  imposed.
Prices of medical products may also be subject to varying price control mechanisms or limitations as part of national health
systems if products are considered not cost-effective or where a drug company's profits are deemed excessive. In addition,
pricing and reimbursement decisions in certain countries can lead to mandatory price reductions or additional reimbursement
restrictions  in  other  countries.  Because  of  these  restrictions,  any  product  candidates  for  which  we  may  obtain  marketing
approval may be subject to price regulations that delay or prohibit our or our partners' commercial launch of the product in a
particular  jurisdiction.  In  addition,  we  or  any  collaborator  may  elect  to  reduce  the  price  of  our  products  to  increase  the
likelihood  of  obtaining  reimbursement  approvals.  If  countries  impose  prices,  which  are  not  sufficient  to  allow  us  or  any
collaborator to generate a profit, we or any collaborator may refuse to launch the product in such countries or withdraw the
product from the market. If pricing is set at unsatisfactory levels, or if the price decreases, our business could be harmed,
possibly  materially.  If  we  fail  to  obtain  and  sustain  an  adequate  level  of  coverage  and  reimbursement  for  our  products  by
third party payers, our ability to market and sell our products would be adversely affected and our business would be harmed.

Due  to  the  generally  limited  addressable  market  for  our  target  orphan  indications  and  the  potential  for  our
therapies to offer therapeutic benefit in a single administration, we face uncertainty related to pricing and reimbursement
for these product candidates.

The relatively small market size for orphan indications and the potential for long-term therapeutic benefit from a
single administration present challenges to pricing review and negotiation of our product candidates for which we may obtain
marketing authorization. Most of our product candidates target rare diseases with relatively small patient populations. If we
are unable to obtain adequate levels of reimbursement relative to these small markets, our ability to support our development
and commercial infrastructure and to successfully market and sell our product candidates for which we may obtain marketing
approval will be adversely affected.

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We also anticipate that many or all of our gene therapy product candidates may provide long-term, and potentially
curative benefit, with a single administration. This is a different paradigm than that of other pharmaceutical therapies, which
often require an extended course of treatment or frequent administration. As a result, governments and other payers may be
reluctant to provide the significant level of reimbursement that we seek at the time of administration of our gene therapies or
may seek to tie reimbursement to clinical evidence of continuing therapeutic benefit over time. Although it is possible that
our product candidates will need to be administered only once, there may be situations in which re-administration is required,
which may further complicate the pricing and reimbursement for these treatments. In addition, considering the anticipated
cost of these therapies, governments and other payers may be particularly restrictive in making coverage decisions. These
factors could limit our commercial success and materially harm our business.

Risks Related to Our Financial Position and Need for Additional Capital

We  have  incurred  significant  losses  to  date,  expect  to  incur  losses  over  the  next  several  years  and  may  never

achieve or maintain profitability.

We had a net loss of $124.2 million in the year ended December 31, 2019, $83.3 million in 2018 and $79.3 million
in  2017.  As  of  December  31,  2019,  we  had  an  accumulated  deficit  of  $659.7  million.  To  date,  we  have  financed  our
operations primarily through the sale of equity securities and convertible debt, venture loans, through upfront payments from
our collaboration partners and, to a lesser extent, subsidies and grants from governmental agencies and fees for services. We
have devoted substantially all our financial resources and efforts to research and development, including preclinical studies
and  clinical  trials.  We  expect  to  continue  to  incur  significant  expenses  and  losses  over  the  next  several  years,  and  our  net
losses may fluctuate significantly from quarter to quarter and year to year.

We anticipate that our expenses will increase substantially as we:
● Build-out  our  commercial  infrastructure  and  seek  marketing  approval  for  any  product  candidates  (including

etranacogene dezaparvovec) that successfully complete clinical trials;

● Advance the clinical development of AMT-130, our Huntington’s disease gene therapy program;
● Continue to build-out our clinical, medical and regulatory capabilities;
● Advance  multiple  research  programs  related  to  gene  therapy  candidates  targeting  liver-directed  and  CNS

diseases;

● Continue to expand, enhance and optimize our technology platform, including our manufacturing capabilities,

next-generation viral vectors and promoters, and other enabling technologies;
● Acquire or in-license rights to new therapeutic targets or product candidates; and
● Maintain,  expand  and  protect  our  intellectual  property  portfolio,  including  in-licensing  additional  intellectual

property rights from third parties.

We  may  never  succeed  in  these  activities  and,  even  if  we  do,  may  never  generate  revenues  that  are  sufficient  to
achieve or sustain profitability. Our failure to become and remain profitable would depress the value of our company and
could  impair  our  ability  to  expand  our  business,  maintain  our  research  and  development  efforts,  diversify  our  product
offerings or even continue our operations.

We will likely need to raise additional funding, which may not be available on acceptable terms, or at all. Failure
to  obtain  capital  when  needed  may  force  us  to  delay,  limit  or  terminate  our  product  development  efforts  or  other
operations  which  could  have  a  material  adverse  effect  on  our  business,  financial  conditions,  results  of  operations  and
cash flows.

We expect to incur significant expenses in connection with our on-going activities and that we will likely need to
obtain substantial additional funding in connection with our continuing operations. In addition, we have based our estimate
of our financing requirements on assumptions that may prove to be wrong, and we could use our capital resources sooner
than we currently expect.

Adequate capital may not be available to us when needed or may not be available on acceptable terms. Our ability to
obtain  debt  financing  may  be  limited  by  covenants  we  have  made  under  our  Second  Amended  and  Restated  Loan  and
Security  Agreement  (as  amended,  the  “2018  Amended  Facility”)  with  Hercules  Technology  Growth  Capital,  Inc.
(“Hercules”) and our pledge to Hercules of substantially all our assets as collateral. If we raise additional capital through the
sale  of  equity  or  convertible  debt  securities,  our  shareholders'  ownership  interest  will  be  diluted,  and  the  terms  of  these
securities may include liquidation or other preferences that adversely affect the rights of holders of our ordinary shares.

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If  we  raise  additional  funds  through  collaborations,  strategic  alliances,  or  marketing,  distribution  or  licensing
arrangements with third parties, we may have to issue additional equity, relinquish valuable rights to our technologies, future
revenue streams, products or product candidates, or grant licenses on terms that may not be favorable to us. If we are unable
to  raise  capital  when  needed  or  on  attractive  terms,  we  could  be  forced  to  delay,  reduce  or  eliminate  our  research  and
development  programs  or  any  future  commercialization  efforts,  which  would  have  a  negative  impact  on  our  financial
condition, results of operations and cash flows.

Our existing and any future indebtedness could adversely affect our ability to operate our business.

As of December 31, 2019, we had $35.0 million of outstanding principal of borrowings under the 2018 Amended
Facility, which we are required to repay in monthly principal installments from January 2022 through June 2023. We could in
the  future  incur  additional  debt  obligations  beyond  our  borrowings  from  Hercules.  Our  existing  loan  obligations,  together
with other similar obligations that we may incur in the future, could have significant adverse consequences, including:

●

●
●

●

●

requiring  us  to  dedicate  a  portion  of  our  cash  resources  to  the  payment  of  interest  and  principal,  reducing  money
available to fund working capital, capital expenditures, research and development and other general corporate purposes;
increasing our vulnerability to adverse changes in general economic, industry and market conditions;
subjecting us to restrictive covenants that may reduce our ability to take certain corporate actions or obtain further debt
or equity financing;
limiting our flexibility in planning for, or reacting to, changes in our business and the industry in which we compete;
and
placing us at a disadvantage compared to our competitors that have less debt or better debt servicing options.

We may not have sufficient funds, and may be unable to arrange for additional financing, to pay the amounts due
under our existing loan obligations. Failure to make payments or comply with other covenants under our existing debt could
result in an event of default and acceleration of amounts due. Under the 2018 Amended Facility, the occurrence of an event
that  would  reasonably  be  expected  to  have  a  material  adverse  effect  on  our  business,  operations,  assets  or  condition  is  an
event  of  default.  If  an  event  of  default  occurs  and  the  lender  accelerates  the  amounts  due,  we  may  not  be  able  to  make
accelerated  payments,  and  the  lender  could  seek  to  enforce  security  interests  in  the  collateral  securing  such  indebtedness,
which includes substantially all our assets.

Risks Related to Other Legal Compliance Matters

Our relationships with customers and third-party payers will be subject to applicable anti-kickback, anti-bribery,
fraud and abuse and other laws and regulations, which, if we are found in violation thereof, could expose us to criminal
sanctions, civil penalties, contractual damages, reputational harm and diminished profits and future earnings.

Healthcare  providers,  physicians  and  third-party  payers  will  play  a  primary  role  in  the  recommendation  and
prescription of any products for which we obtain marketing approval. Our future arrangements with third party payers and
customers  may  expose  us  to  broadly  applicable  anti-bribery  laws,  including  the  Foreign  Corrupt  Practices  Act,  as  well  as
fraud  and  abuse  and  other  healthcare  laws  and  regulations  that  may  constrain  the  business  or  financial  arrangements  and
relationships  through  which  we  would  be  able  to  market,  sell  and  distribute  any  products  for  which  we  obtain  marketing
approval.

Efforts to ensure that our business arrangements with third parties will comply with applicable laws and regulations
will involve substantial costs. If our operations, or the activities of our collaborators, distributors or other third-party agents
are  found  to  be  in  violation  of  any  of  these  laws  or  any  other  governmental  regulations  that  may  apply  to  us,  we  may  be
subject to significant civil, criminal and administrative penalties, damages, fines, imprisonment, exclusion of products from
government funded healthcare programs and the curtailment or restructuring of our operations. The cost associated with any
of these actions could be substantial and could cause irreparable harm to our reputation or otherwise have a material adverse
effect on our business, financial condition and results of operations.

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We  are  subject  to  laws  governing  data  protection  in  the  different  jurisdictions  in  which  we  operate.  The
implementation  of  such  data  protection  regimes  is  complex,  and  should  we  fail  to  fully  comply,  we  may  be  subject  to
penalties that they may have an adverse effect on our business, financial condition and results of operations.

Many national and state laws govern the privacy and security of health information and other personal and private
information. They often differ from each other in significant ways. For instance, the EU has adopted a comprehensive data
protection law called the General Data Protection Regulation (“GDPR”) that took effect in May 2018. The GDPR, together
with the national legislation of the EU member states governing the processing of personal data, impose strict obligations and
restrictions on the ability to collect, analyze and transfer personal data, including health data from clinical trials and adverse
event reporting. In particular, these obligations and restrictions concern the consent of the individuals to whom the personal
data  relates,  the  information  provided  to  the  individuals,  the  transfer  of  personal  data  out  of  the  EU,  security  breach
notifications, security and confidentiality of the personal data, and imposition of substantial potential fines for breaches of
the data protection obligations. The GDPR imposes penalties for non-compliance of up to the greater of EUR 20 million or
4%  of  worldwide  revenue.  Data  protection  authorities  from  the  different  EU  member  states  may  interpret  the  GDPR  and
national laws differently and impose additional requirements, which add to the complexity of processing personal data in the
EU. Guidance on implementation and compliance practices are often updated or otherwise revised. The significant costs of
compliance with, risk of regulatory enforcement actions under, and other burdens imposed by the GDPR as well as under
other regulatory schemes throughout the world related to privacy and security of health information and other personal and
private data could have an adverse impact on our business, financial condition and results of operations.

If we fail to comply with environmental, health and safety laws and regulations, we could become subject to fines

or penalties or incur costs that could harm our business.

We  are  subject  to  numerous  environmental,  health  and  safety  laws  and  regulations,  including  those  governing
laboratory  procedures  and  the  handling,  use,  storage,  treatment  and  disposal  of  hazardous  materials  and  wastes.  Our
operations  involve  the  use  of  hazardous  and  flammable  materials,  including  chemicals  and  biological  materials.  Our
operations  also  produce  hazardous  waste  products.  We  cannot  eliminate  the  risk  of  contamination  or  injury  from  these
materials. We also could incur significant costs associated with civil or criminal fines and penalties for failure to comply with
such laws and regulations.

Although we maintain employer's liability insurance to cover us for costs and expenses we may incur due to injuries
to our employees resulting from the use of hazardous materials, this insurance may not provide adequate coverage against
potential liabilities. We do not maintain insurance for environmental liability or toxic tort claims that may be asserted against
us in connection with our storage or disposal of biological, hazardous or radioactive materials.

In addition, we may incur substantial costs to comply with current or future environmental, health and safety laws
and regulations. These current or future laws and regulations may impair our research, development or production efforts.
Our failure to comply with these laws and regulations also may result in substantial fines, penalties or other sanctions that
could have a material adverse effect on our business, financial condition and results of operations.

Product  liability  lawsuits  could  cause  us  to  incur  substantial  liabilities  and  to  limit  commercialization  of  our

therapies.

We face an inherent risk of product liability related to the testing of our product candidates in human clinical trials
and in connection with product sales. If we cannot successfully defend ourselves against claims that our product candidates
or products caused injuries, we will incur substantial liabilities. Regardless of merit or eventual outcome, liability claims may
result in:

● decreased demand for any product candidates or products that we develop or sell;
● injury to our reputation and significant negative media attention;
● negative publicity or public opinion surrounding gene therapy;
● withdrawal of clinical trial participants;
● significant costs to defend the related litigation;
● substantial monetary awards to trial participants or patients;
● loss of revenue;
● reduced resources of our management to pursue our business strategy; and
● the inability to further develop or commercialize any products that we develop.

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Dependent upon the country where the clinical trial is conducted, we currently hold coverages ranging from EUR
500,000 to EUR 6,500,000 per occurrence and per clinical trial. Such coverage may not be adequate to cover all liabilities
that we may incur. We may need to increase our insurance coverage as we expand our clinical trials. In addition, insurance
coverage is increasingly expensive. We may not be able to maintain insurance coverage at a reasonable cost or in an amount
adequate to satisfy any liability that may arise. In the event insurance coverage is insufficient to cover liabilities that we may
incur, it could have a material adverse effect on our business, financial condition and results of operations.

Healthcare  legislative  and  regulatory  reform  measures  may  have  a  material  adverse  effect  on  our  financial

operations.

Our  industry  is  highly  regulated  and  changes  in  law  may  adversely  impact  our  business,  operations  or  financial
results. The Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act, or
the PPACA, is a sweeping measure intended to, among other things, expand healthcare coverage within the United States,
primarily through the imposition of health insurance mandates on employers and individuals and expansion of the Medicaid
program. Several provisions of the law may affect us and increase certain of our costs.

In  addition,  other  legislative  changes  have  been  adopted  since  the  PPACA  was  enacted.  These  changes  include
aggregate reductions in Medicare payments to providers of 2% per fiscal year, which went into effect on April 1, 2013 and,
following passage of the Bipartisan Budget Act of 2018, will remain in effect through 2027 unless additional Congressional
action is taken. In January 2013, President Obama signed into law the American Taxpayer Relief Act of 2012, which, among
other things, further reduced Medicare payments to several types of providers and increased the statute of limitations period
for  the  government  to  recover  overpayments  to  providers  from  three  to  five  years.  These  laws  may  result  in  additional
reductions  in  Medicare  and  other  healthcare  funding,  which  could  have  a  material  adverse  effect  on  our  customers  and,
accordingly, our financial operations.

We anticipate that the PPACA, as well as other healthcare reform measures that may be adopted in the future, may
result  in  more  rigorous  coverage  criteria  and  an  additional  downward  pressure  on  the  reimbursement  our  customers  may
receive for our products. Further, there have been, and there may continue to be, judicial and Congressional challenges to
certain aspects of the PPACA. For example, the U.S. Tax Cuts and Jobs Act of 2017 includes a provision repealing, effective
January 1, 2019, the tax-based shared responsibility payment imposed by the Affordable Care Act on certain individuals who
fail to maintain qualifying health coverage for all or part of a year that is commonly referred to as the "individual mandate".
Additional  legislative  and  regulatory  changes  to  the  PPACA,  its  implementing  regulations  and  guidance  and  its  policies,
remain possible in the 116th U.S. Congress and under the Trump Administration. However, it remains unclear how any new
legislation  or  regulation  might  affect  the  prices  we  may  obtain  for  any  of  our  product  candidates  for  which  regulatory
approval is obtained. Any reduction in reimbursement from Medicare and other government programs may result in a similar
reduction in payments from private payers. The implementation of cost containment measures or other healthcare reforms
may prevent us from being able to generate revenue, attain profitability or commercialize our products.

Our  internal  computer  systems,  or  those  of  our  collaborators  or  other  contractors  or  consultants,  may  fail  or

suffer security breaches, which could result in a material disruption of our product development programs.

Our  internal  computer  systems  and  those  of  our  current  and  any  future  collaborators  and  other  contractors  or
consultants  are  vulnerable  to  damage  from  computer  viruses,  unauthorized  access,  natural  disasters,  terrorism,  war  and
telecommunication and electrical failures. The size and complexity of our information technology systems, and those of our
collaborators, contractors and consultants, and the large amounts of confidential information stored on those systems, make
such  systems  vulnerable  to  service  interruptions  or  to  security  breaches  from  inadvertent  or  intentional  actions  by  our
employees, third-party vendors and/or business partners, or from cyber-attacks by malicious third parties. Cyber-attacks are
increasing  in  their  frequency,  sophistication  and  intensity,  and  have  become  increasingly  difficult  to  detect.  Cyber-attacks
could  include  the  deployment  of  harmful  malware,  ransomware,  denial-of-service  attacks,  social  engineering  and  other
means to affect service reliability and threaten the confidentiality, integrity and availability of information. Cyber-attacks also
could  include  phishing  attempts  or  e-mail  fraud  to  cause  payments  or  information  to  be  transmitted  to  an  unintended
recipient.

While  we  have  not  experienced  a  system  failure,  accident,  cyber-attack  or  security  breach  that  has  resulted  in  a
material interruption in our operations to date, we have experienced and addressed recent system failures, cyber-attacks and
security  breaches.  In  the  future,  such  events  could  result  in  a  material  disruption  of  our  development  programs  and  our
business operations, whether due to a loss of our trade secrets or other proprietary information or other similar disruptions.
Additionally, any such event that leads to unauthorized access, use or disclosure of personal information, including personal
information regarding our patients or employees, could harm our reputation, cause us not to comply with federal and/or state
breach notification laws and foreign law equivalents and otherwise subject us to liability under laws and

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regulations that protect the privacy and security of personal information. Security breaches and other inappropriate access
can be difficult to detect, and any delay in identifying them may lead to increased harm of the type described above. While
we have implemented security measures to protect our information technology systems and infrastructure, there can be no
assurance that such measures will prevent service interruptions or security breaches that could adversely affect our business
and the further development and commercialization of our product and product candidates could be delayed.

Risks Related to Employee Matters and Managing Growth

Our future success depends on our ability to retain key executives and technical staff and to attract, retain and

motivate qualified personnel.

We  are  highly  dependent  on  hiring,  training,  retaining  and  motivating  key  personnel  to  lead  our  research  and
development, clinical operations and manufacturing efforts. Although we have entered into employment agreements with our
key personnel, each of them may terminate their employment on short notice. We do not maintain key person insurance for
any of our senior management or employees.

The  loss  of  the  services  of  our  key  employees  could  impede  the  achievement  of  our  research  and  development
objectives  and  seriously  harm  our  ability  to  successfully  implement  our  business  strategy.  Furthermore,  replacing  senior
management  and  key  employees  may  be  difficult  and  may  take  an  extended  period  because  of  the  limited  number  of
individuals in our industry with the breadth and depth of skills and experience required to successfully develop gene therapy
products. Competition to hire from this limited pool is intense, and we may be unable to hire, train, retain or motivate these
key personnel on acceptable terms.

If we are unable to continue to attract and retain high quality personnel, our ability to pursue our growth strategy

will be limited.

Risks Related to Our Ordinary Shares

The price of our ordinary shares has been and may in the future be volatile and fluctuate substantially.

Our share price has been and may in the future be volatile. From the start of trading of our ordinary shares on the
NASDAQ Global Select Market on February 4, 2014 through February 26, 2020, the sale price of our ordinary shares ranged
from a high of $82.49 to a low of $4.72. The closing price on February 26, 2020, was $53.56 per ordinary share. The stock
market in general and the market for smaller biopharmaceutical companies in particular, have experienced extreme volatility
that has often been unrelated to the operating performance of particular companies. The market price for our ordinary shares
may be influenced by many factors, including:

● the success of competitive products or technologies;
● results of clinical trials of our product candidates or those of our competitors;
● public perception of gene therapy;
● regulatory delays and greater government regulation of potential products due to adverse events;
● regulatory or legal developments in the European Union, the United States and other countries;
● developments or disputes concerning patent applications, issued patents or other proprietary rights;
● the recruitment or departure of key personnel;
● the level of expenses related to any of our product candidates or clinical development programs;
● the results of our efforts to discover, develop, acquire or in-license additional product candidates or products;
● actual  or  anticipated  changes  in  estimates  as  to  financial  results,  development  timelines  or  recommendations  by

securities analysts;

● variations in our financial results or those of companies that are perceived to be similar to us;
● changes in the structure of healthcare payment systems;
● market conditions in the pharmaceutical and biotechnology sectors;
● mergers,  acquisitions,  licensing  and  collaboration  activity  among  our  peer  companies  in  the  pharmaceutical  and

biotechnology sectors; and

● general economic, industry and market conditions.

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An active trading market for our ordinary shares may not be sustained.

Although our ordinary shares are listed on The NASDAQ Global Select Market, an active trading market for our
shares  may  not  be  sustained.  If  an  active  market  for  our  ordinary  shares  does  not  continue,  it  may  be  difficult  for  our
shareholders  to  sell  their  shares  without  depressing  the  market  price  for  the  shares  or  sell  their  shares  at  all.  Any  inactive
trading  market  for  our  ordinary  shares  may  also  impair  our  ability  to  raise  capital  to  continue  to  fund  our  operations  by
selling shares and may impair our ability to acquire other companies or technologies by using our shares as consideration.

Our directors, executive officers and major shareholders, if they choose to act together, will continue to have a

significant degree of control with respect to matters submitted to shareholders for approval.

Our directors, executive officers and major shareholders holding more than 5% of our outstanding ordinary shares,
in the aggregate, beneficially own approximately 47.3% of our issued shares (including such shares to be issued in relation to
exercisable options to purchase ordinary shares) as at December 31, 2019. As a result, if these shareholders were to choose to
act together, they may be able, as a practical matter, to control many matters submitted to our shareholders for approval, as
well as our management and affairs. For example, these persons, if they choose to act together, could control the election of
the  board  directors  and  the  approval  of  any  merger,  consolidation  or  sale  of  all  or  substantially  all  our  assets.  These
shareholders may have interests that differ from those of other of our shareholders and conflicts of interest may arise.

Provisions of our articles of association or Dutch corporate law might deter acquisition bids for us that might be

considered favorable and prevent or frustrate any attempt to replace our board.

Certain provisions of our articles of association may make it more difficult for a third party to acquire control of us

or effect a change in our board. These provisions include:

● staggered terms of our directors;
● a provision that our directors may only be removed at a general meeting of shareholders by a two-thirds majority of

votes cast representing more than half of the issued share capital of the Company; and

● a requirement that certain matters, including an amendment of our articles of association, may only be brought to

our shareholders for a vote upon a proposal by our board.

We do not expect to pay dividends in the foreseeable future.

We  have  not  paid  any  dividends  since  our  incorporation.  Even  if  future  operations  lead  to  significant  levels  of
distributable profits, we currently intend that earnings, if any, will be reinvested in our business and that dividends will not be
paid until we have an established revenue stream to support continuing dividends. Accordingly, shareholders cannot rely on
dividend income from our ordinary shares and any returns on an investment in our ordinary shares will likely depend entirely
upon any future appreciation in the price of our ordinary shares.

If we fail to maintain an effective system of internal controls, we may be unable to accurately report our results
of operations or prevent fraud or fail to meet our reporting obligations, and investor confidence and the market price of
our ordinary shares may be materially and adversely affected.

If we fail to maintain the adequacy of our internal control over financial reporting, we may not be able to conclude
on an ongoing basis that we have effective internal control over financial reporting. If we fail to maintain effective internal
control over financial reporting, we could experience material misstatements in our financial statements and fail to meet our
reporting obligations, which would likely cause investors to lose confidence in our reported financial information. This could
in turn limit our access to capital markets, harm our results of operations, and lead to a decline in the trading price of our
ordinary shares. Additionally, ineffective internal control over financial reporting could expose us to increased risk of fraud
or  misuse  of  corporate  assets  and  subject  us  to  potential  delisting  from  The  NASDAQ  Global  Select  Market,  regulatory
investigations and civil or criminal sanctions. Our reporting and compliance obligations may place a significant strain on our
management, operational and financial resources and systems for the foreseeable future.

Unfavorable global economic conditions, including those caused by political instability in the United States or by
the U.K.’s recent departure from the European Union (“Brexit”), could adversely affect our business, financial condition
or results of operations.

Our results of operations could be adversely affected by general conditions in the global economy and in the global
financial  markets.  Political  instability  in  the  United  States  and  surrounding  Brexit  has  the  potential  to  disrupt  global
economic  conditions  and  supply  changes.  While  we  do  not  believe  that  our  operations  will  be  directly  adversely  affected
materially by Brexit, we may not be able to anticipate the effects Brexit will have on our suppliers and any collaborators. The
most recent global financial crisis caused extreme volatility and disruptions in the capital and credit markets.

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A severe or prolonged economic downturn, such as the most recent global financial crisis, could result in a variety
of  risks  to  our  business,  including  weakened  demand  for  our  product  candidates  and  our  ability  to  raise  additional  capital
when  needed  on  acceptable  terms,  if  at  all.  A  weak  or  declining  economy  could  strain  our  suppliers,  possibly  resulting  in
supply  disruption,  or  cause  delays  in  payments  for  our  services  by  third-party  payers  or  our  collaborators.  Any  of  the
foregoing  could  harm  our  business  and  we  cannot  anticipate  all  of  the  ways  in  which  the  current  economic  climate  and
financial market conditions could adversely impact our business.

Risks for U.S. Holders

We have in the past qualified and in the future may qualify as a passive foreign investment company, which may

result in adverse U.S. federal income tax consequence to U.S. holders.

Based on our average value of our gross assets, our cash and cash equivalents as well as the price of our shares we
qualified as a passive foreign investment company (“PFIC”) for U.S. federal income tax for 2016 but not in 2017, 2018 or
2019. A corporation organized outside the United States generally will be classified as a PFIC for U.S. federal income tax
purposes in any taxable year in which at least 75% of its gross income is passive income or on average at least 50% of the
gross value of its assets is attributable to assets that produce passive income or are held to produce passive income. Passive
income  for  this  purpose  generally  includes  dividends,  interest,  royalties,  rents  and  gains  from  commodities  and  securities
transactions. Our status in any taxable year will depend on our assets and activities in each year, and because this is a factual
determination made annually after the end of each taxable year, there can be no assurance that we will continue to qualify as
a PFIC in future taxable years. The market value of our assets may be determined in large part by reference to the market
price  of  our  ordinary  shares,  which  is  likely  to  fluctuate,  and  may  fluctuate  considerably  given  that  market  prices  of
biotechnology  companies  have  been  especially  volatile.  If  we  were  considered  a  PFIC  for  the  current  taxable  year  or  any
future taxable year, a U.S. holder would be required to file annual information returns for such year, whether the U.S. holder
disposed  of  any  ordinary  shares  or  received  any  distributions  in  respect  of  ordinary  shares  during  such  year.  In  certain
circumstances a U.S. holder may be able to make certain tax elections that would lessen the adverse impact of PFIC status;
however,  in  order  to  make  such  elections  the  U.S.  holder  will  usually  have  to  have  been  provided  information  about  the
company by us, and we do not intend to provide such information.

The U.S. federal income tax rules relating to PFICs are complex. U.S. holders are urged to consult their tax advisors
with respect to the purchase, ownership and disposition of our shares, the possible implications to them of us being treated as
a  PFIC  (including  the  availability  of  applicable  election,  whether  making  any  such  election  would  be  advisable  in  their
particular  circumstances)  as  well  as  the  federal,  state,  local  and  foreign  tax  considerations  applicable  to  such  holders  in
connection with the purchase, ownership and disposition of our shares.

Any U.S. or other foreign judgments may be difficult to enforce against us in the Netherlands.

Although we now report as a U.S. domestic filer for SEC reporting purposes, we are incorporated under the laws of
the Netherlands. Some of the members of our board and senior management reside outside the United States. As a result, it
may not be possible for shareholders to effect service of process within the United States upon such persons or to enforce
judgments against them or us in U.S. courts, including judgments predicated upon the civil liability provisions of the federal
securities laws of the United States. In addition, it is not clear whether a Dutch court would impose civil liability on us or any
of our Board members in an original action based solely upon the federal securities laws of the United States brought in a
court of competent jurisdiction in the Netherlands.

The United States and the Netherlands currently do not have a treaty providing for the reciprocal recognition and
enforcement of judgments, other than arbitration awards, in civil and commercial matters. Consequently, a final judgment for
payment  given  by  a  court  in  the  United  States,  whether  or  not  predicated  solely  upon  U.S.  securities  laws,  would  not
automatically be recognized or enforceable in the Netherlands. To obtain a judgment which is enforceable in the Netherlands,
the party in whose favor a final and conclusive judgment of the U.S. court has been rendered will be required to file its claim
with  a  court  of  competent  jurisdiction  in  the  Netherlands.  Such  party  may  submit  to  the  Dutch  court  the  final  judgment
rendered by the U.S. court. If and to the extent that the Dutch court finds that the jurisdiction of the U.S. court has been based
on grounds which are internationally acceptable and that proper legal procedures have been observed, the Dutch court will, in
principle, give binding effect to the judgment of the U.S. court, unless such judgment contravenes principles of public policy
of the Netherlands. Dutch courts may deny the recognition and enforcement of punitive damages or other awards. Moreover,
a Dutch court may reduce the amount of damages granted by a U.S. court and recognize damages only to the extent that they
are  necessary  to  compensate  actual  losses  or  damages.  Enforcement  and  recognition  of  judgments  of  U.S.  courts  in  the
Netherlands are solely governed by the provisions of the Dutch Civil Procedure Code.

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Therefore U.S. shareholders may not be able to enforce against us or our board members or senior management who
are residents of the Netherlands or countries other than the United States any judgments obtained in U.S. courts in civil and
commercial matters, including judgments under the U.S. federal securities laws.

The rights and responsibilities of our shareholders and directors are governed by Dutch law and differ in some

important respects from the rights and responsibilities of shareholders under U.S. law.

Although  we  now  report  as  a  U.S.  domestic  filer  for  SEC  purposes,  our  corporate  affairs  are  governed  by  our
articles of association and by the laws governing companies incorporated in the Netherlands. The rights of our shareholders
and  the  responsibilities  of  members  of  our  board  under  Dutch  law  are  different  than  under  the  laws  of  some  U.S.
jurisdictions. In the performance of their duties, our board members are required by Dutch law to consider the interests of
uniQure, its shareholders, its employees and other stakeholders and not only those of our shareholders (as would be required
under  the  law  of  most  U.S.  jurisdictions).  As  a  result  of  these  considerations  our  directors  may  take  action  that  would  be
different than those that would be taken by a company organized under the law of some U.S. jurisdictions.

Item 1B.  Unresolved Staff Comments.

None.

Item 2.  Properties.

Lexington, Massachusetts / United States

We operate an 83,998 square feet GMP qualified manufacturing facility that we lease in Lexington, Massachusetts.
In November 2018, we extended and expanded the facility by leasing an additional 30,655 square feet (as of from June 1,
2019 onwards) of the same building. The expanded and extended lease for the facility terminates in June 2029, and subject to
the provisions of the lease, may be renewed for two subsequent five-year terms.

Amsterdam / The Netherlands

In 2016, we entered into leases for a total of approximately 111,000 square feet facility in Amsterdam. The lease for

this facility terminates in 2032, with an option to extend in increments of five-year periods.

In December 2017, we entered into an agreement to sub-lease three of the seven floors of our Amsterdam facility
for a ten-year term ending on December 31, 2027, with an option for the sub-lessee to extend until December 31, 2031 as
well as an option to break the lease prior to December 31, 2020 subject to the lessee paying a penalty and breaking certain
financial covenants.

We believe that our existing facilities are adequate to meet current needs and that suitable alternative spaces will be

available in the future on commercially reasonable terms.

Item 3.  Legal Proceedings.

None.

Item 4.  Mine Safety Disclosures.

Not applicable.

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Part II

Item  5.    Market  for  Registrant’s  Common  Equity,  Related  Stockholder  Matters  and  Issuer  Purchases  of  Equity
Securities

Our ordinary shares are listed on the NASDAQ Global Select Market under the symbol “QURE”. We have never
paid any cash dividends on our ordinary shares, and we do not anticipate paying cash dividends in the foreseeable future. We
anticipate  that  we  will  retain  all  earnings,  if  any,  to  support  operations  and  to  finance  the  growth  and  development  of  our
business for the foreseeable future.

Unregistered Sales of Equity Securities

During the period covered by this Annual Report on Form 10-K, we have issued the following securities that were

not registered under the Securities Act:

1.

In October 2017, we issued 64,648 ordinary shares to the sellers of the Inocard business in connection with
the amended purchase agreement by which we acquired the Inocard business. No cash consideration was paid for the shares,
as such shares were issued as amended consideration for our previous acquisition of the Inocard business. We deemed the
offer and issuance of these shares to be exempt from registration under the Securities Act in reliance on Regulation S of the
Securities Act, as an offshore offering of securities and such shares were issued as restricted shares. The sellers of the Inocard
business represented to us that they were in compliance with the requirements of Regulation S.

2.

In  December  2017  we  issued  114,172  ordinary  shares  to  certain  of  the  shareholders  of  the  Company
pursuant to exercised warrants for $2.0 million in aggregate cash consideration. The warrants that were exercised were issued
prior  to  the  Company’s  initial  public  offering.  We  deemed  the  sale  and  issuance  of  these  shares  to  be  exempt  from
registration under the Securities Act in reliance on Regulation S of the Securities Act, as an offshore offering of securities
and such shares were issued as restricted shares. The warrant holders represented to us that they were in compliance with the
requirements of Regulation S.

3.

In February 2019 we issued 37,175 ordinary shares to Hercules Capital Inc. pursuant to exercised warrants
for  $0.5  million  in  aggregate  cash  consideration.  We  deemed  the  sale  and  issuance  of  these  shares  to  be  exempt  from
registration under the Securities Act in reliance on Regulation S of the Securities Act, as an offshore offering of securities
and such shares were issued as restricted shares. Hercules Capital Inc. represented to us that they were in compliance with
the requirements of Regulation S.

Use of Proceeds from Registered Securities

On September 10, 2019, we completed a follow-on public offering of 4,891,305 ordinary shares at a public offering
price  of  $46.00  per  ordinary  share,  and  on  September  13,  2019,  we  completed  the  sale  of  an  additional  733,695  ordinary
shares at a public offering price of $46.00 per ordinary share pursuant to the exercise by the underwriters of the option to
purchase additional ordinary shares, resulting in gross proceeds to us of $258.8 million. The net proceeds from this offering
were $242.7 million, after deducting underwriting discounts and commissions of $15.5 million. Additionally, we deducted
$0.6 million of expenses incurred related to this offering from additional paid-in capital. The offer and sale of the shares in
our follow-on offering were registered under the Securities Act pursuant to a registration statement on Form S-3 (File No.
333-216701) which was declared effective by the SEC on May 26, 2017. Following the sale of the shares in connection with
the  closing  of  our  follow-on  offering,  the  offering  terminated.  Goldman  Sachs  &  Co.  LLC,  SVB  Leerink  LLC  and  Stifel,
Nicolaus & Company, Incorporated acted as joint book-running managers. Cantor Fitzgerald & Co. and SunTrust Robinson
Humphrey, Inc. acted as co-lead managers and H.C. Wainwright & Co., LLC, acted as co-manager.

Issuer Stock Repurchases

We  did  not  make  any  purchases  of  our  ordinary  shares  during  the  year  ended  December  31,  2019.  Our  affiliates

made purchases of our ordinary shares as described in “Unregistered Sales of Equity Securities” above.

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Holders

As of February 26, 2020, there were approximately ten holders of record of our ordinary shares. The actual number
of  shareholders  is  greater  than  this  number  of  record  holders,  and  includes  shareholders  who  are  beneficial  owners,  but
whose shares are held in street name by brokers and other nominees. This number of holders of record also does not include
shareholders whose shares may be held in trust by other entities.

Securities Authorized for Issuance Under Equity Compensation Plans

The table below provides information about our Ordinary Shares that may be issued under our 2014 Amended and
Restated Share Option Plan (the “2014 Plan”), our predecessor plan, our Employee Share Purchase Plan and outside these
plans as of December 31, 2019:

Plan Category
2012 Equity Incentive Plan (Equity Compensation Plan Approved by
Security Holders)
2014 Restated Plan (Equity Compensation Plan Approved by Security
Holders)
Employee Share Purchase Plan (Equity Compensation Plan Approved
by Security Holders)
Equity Compensation Plans Not Approved by Security Holders (3)
Total

(a) Number 
of securities 
to be issued 
upon exercise 
of  
outstanding 
options, 
warrants and 
rights

 14,000

 3,431,356

 —
 102,000
 3,547,356

$

$

$
$

(b)
Weighted-
average
exercise
price of
outstanding
options,
warrants
and rights
(1)

(c) Number of
securities remaining
available for future
issuance under
equity compensation
plans (excluding
securities reflected in
column (a))

 9.07  (2)

 —

 16.49

 —
 5.31
 16.14

 3,005,007

 138,207

 —  (4)

 3,143,214

(1) The exercise price for our RSU and earned PSU awards is $0.00 and is included in the weighted average exercise price

of outstanding options, warrants and rights.

(2) The exercise price of outstanding options is denominated in euro and translated to dollar at the foreign exchange rate as

of December 31, 2019.

(3) These  awards  include  inducement  grants  entered  into  by  the  Company  outside  of  the  2014  Restated  Plan  and  the

predecessor plans.

(4) At  the  2019  annual  general  meeting  of  shareholders,  our  Board  of  Directors  was  granted  the  authority  to  issue  a
maximum  of  19.9%  of  the  Company’s  aggregate  issued  capital  outside  of  a  public  offering.  Ordinary  Shares  may  be
issued as part of inducement or other option grants but are not restricted to that purpose.

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Item 6.  Selected Financial Data

The following selected consolidated financial data should be read in conjunction with “Management’s Discussion
and Analysis of Financial Condition and Results of Operations”, the consolidated financial statements and related notes, and
other financial information included in this Annual Report on Form 10-K.

We  derived  the  selected  consolidated  statements  of  operations  and  comprehensive  loss  for  the  years  ended
December  31,  2019,  2018,  and  2017  and  the  selected  consolidated  balance  sheet  data  as  of  December  31,  2019  and  2018
from our audited consolidated financial statements, which are included elsewhere in this Annual Report on Form 10-K.

We  derived  the  selected  consolidated  statements  of  operations  and  comprehensive  loss  for  the  years  ended
December 31, 2016 and 2015 and the selected consolidated balance sheets as of December 31, 2017, 2016 and 2015 from our
audited  consolidated  financial  statements  not  included  in  this  Annual  Report  on  Form  10-K.  Historical  results  are  not
necessarily indicative of the results to be expected in future periods.

We qualified as a U.S. domestic filer for SEC reporting purposes on January 1, 2017, and accordingly have prepared

our financial statements in accordance with U.S. GAAP and report our financials in U.S. dollars.

Years ended December 31, 

2019

2018

2017

2016

2015

(in thousands, except per share data)

  $

 —   $

 —   $

 8   $

 975   $

 4,988

 7,528

 —  

 —  

 2,293
 7,281

 3,756
 11,284

 4,121
 4,638
 4,340
 13,107

 3,940
 7,164
 13,019
 25,098

 —
 3,335
 —
 7,243
 10,578

 (72,510)
 (25,999)
 (98,509)
 1,465

 (94,737)
 (33,544)
 (128,281)
 1,888
 (2,028)
 (121,140)
 3,547
 (3,810)
 (268)
 (2,530)
 (124,201)

 (59,125)
 (23,383)
 (82,508)
 779
 —
 (71,151)
 121
 (2,572)
 (2,496)
 (7,164)
 (83,262)
 1,179
$  (124,201) $  (83,304) $  (79,260) $  (73,374) $  (82,083)

 (74,809)
 (25,305)
 (100,114)
 2,146
 (1,548)
 (88,232)
 2,729
 (2,160)
 4,382
 208
 (83,073)
 (231)

 (72,172)
 (24,635)
 (96,807)
 15,430
 (3,073)
 (71,343)
 117
 (2,232)
 (3,566)
 (2,435)
 (79,459)
 199

 (71,946)
 70
 (2,172)
 1,034
 785
 (72,229)
 (1,145)

 —  

 —  

License revenues
License revenues from related party(1)
Collaboration revenues
Collaboration revenues from related party
Total revenues
Operating expenses:
Research and development expenses
Selling, general and administrative expenses
Total operating expenses
Other income
Other expense
Loss from operations
Interest income
Interest expense
Foreign currency (losses) / gains, net
Other non-operating (expense) / income, net
Loss before income tax expense
Income tax benefit / (expense)
Net loss
Other comprehensive income / (loss), net of income
tax:
Foreign currency translation adjustments net of tax
impact of nil for the year ended December 31, 2019
(2018: $(0.2) million, 2017: $0.2 million, 2016: $(1.1)
million, 2015: $0.7 million)
Total comprehensive loss
Basic and diluted net loss per common share

 (1,556)
$  (123,631) $  (88,565) $  (76,503) $  (73,103) $  (83,639)
 (3.72)
$
(1) Our license revenue for the years ended December 31, 2019 and 2018 reflects the 2018 implementation of ASC 606
Revenue  from  Contracts  with  Customers  using  the  modified  retrospective  method.  License  revenue  for  the  years
ended  December  31,  2017,  2016  and  2015  has  not  been  adjusted.  See  Note  2.3.19  to  our  consolidated  financial
statements.

 (5,261)

 (2.94)

 (2.34)

 (2.93)

 (3.11)

 2,757

 271

 570

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Table of Contents

2019

2018

2016

2015

As of December 31,
2017
in thousands
$  159,371
 209,644
 20,791
 (475,318)
 89,359

Cash and cash equivalents
Total assets(1)
Total debt
Accumulated deficit(2)
Total shareholders’ equity

$  221,626
 262,663
 20,356
 (322,684)
$  127,927
(1) Our  total  assets  as  of  December  31,  2019  reflect  the  implementation  of  ASC  842  Leases  using  the  modified
retrospective method. Total assets as of December 31, 2018, 2017, 2016 and 2015 years have not been adjusted. See
Note 3 to our consolidated financial statements.

$  132,496
 190,265
 20,236
 (396,058)
 63,631

$  234,898
 273,906
 35,471
 (535,506)
$  179,606

$  377,793
 448,630
 36,062
 (659,707)
$  323,058

$

$

(2) Our accumulated deficit as of December 31, 2019 and 2018 reflect the implementation of ASC 606 Revenue from
Contracts  with  Customers  using  the  modified  retrospective  method.  Accumulated  deficit  for  the  years  ended
December 31, 2017, 2016 and 2015 has not been adjusted.

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Item 7.  Management’s Discussion and Analysis of Financial Condition and Results of Operations

The following Management’s Discussion and Analysis of Financial Condition and Results of Operations (“MD&A”)
is  intended  to  help  the  reader  understand  our  results  of  operations  and  financial  condition.  This  MD&A  is  provided  as  a
supplement to, and should be read in conjunction with, our audited consolidated financial statements and the accompanying
notes  thereto  and  other  disclosures  included  in  this  Annual  Report  on  Form  10-K,  including  the  disclosures  under  “Risk
Factors”.  Our  consolidated  financial  statements  have  been  prepared  in  accordance  with  generally  accepted  accounting
principles in the United States (“U.S. GAAP”) and unless otherwise indicated are presented in U.S. dollars.

Except  for  the  historical  information  contained  herein,  the  matters  discussed  this  MD&A  may  be  deemed  to  be
forward-looking  statements.  Forward-looking  statement  are  only  predictions  based  on  management’s  current  views  and
assumptions and involve risks and uncertainties, and actual results could differ materially from those projected or implied.
We make such forward-looking statements pursuant to the safe harbor provisions of the Private Securities Litigation Reform
Act  of  1995  and  other  federal  securities  laws.  Words  such  as  “may,”  “expect,”  “anticipate,”  “estimate,”  “intend,”  and
similar  expressions  (as  well  as  other  words  or  expressions  referencing  future  events,  conditions  or  circumstances)  are
intended to identify forward-looking statements.

Our  actual  results  and  the  timing  of  certain  events  may  differ  materially  from  the  results  discussed,  projected,
anticipated,  or  indicated  in  any  forward-looking  statements.  We  caution  you  that  forward-looking  statements  are  not
guarantees  of  future  performance  and  that  our  actual  results  of  operations,  financial  condition  and  liquidity,  and  the
development of the industry in which we operate may differ materially from the forward-looking statements contained in this
MD&A. In addition, even if our results of operations, financial condition and liquidity, and the development of the industry in
which we operate are consistent with the forward-looking statements contained in this MD&A, they may not be predictive of
results or developments in future periods.

We caution readers not to place undue reliance on any forward-looking statements made by us, which speak only as
of the date they are made. We disclaim any obligation, except as specifically required by law and the rules of the SEC, to
publicly  update  or  revise  any  such  statements  to  reflect  any  change  in  our  expectations  or  in  events,  conditions  or
circumstances on which any such statements may be based, or that may affect the likelihood that actual results will differ
from those set forth in the forward-looking statements.

Overview

We are a leader in the field of gene therapy, seeking to develop single treatments with potentially curative results for
patients  suffering  from  genetic  and  other  devastating  diseases.  We  are  advancing  a  focused  pipeline  of  innovative  gene
therapies, including product candidates for the treatment of hemophilia and Huntington’s disease. We believe our validated
technology  platform  and  manufacturing  capabilities  provide  us  distinct  competitive  advantages,  including  the  potential  to
reduce development risk, cost and time to market. We produce our AAV-based gene therapies in our own facilities with a
proprietary,  commercial-scale,  current  good  manufacturing  practices  (“cGMP”)-compliant,  manufacturing  process.  We
believe our Lexington, Massachusetts-based facility is one of the world's leading, most versatile, gene therapy manufacturing
facilities.

Business developments

Below is a summary of our recent significant business developments:

Hemophilia B program – Etranacogene dezaparvovec (AMT-061)

Etranacogene  dezaparvovec  is  our  lead  gene  therapy  candidate  and  includes  an  AAV5  vector  incorporating  the
FIX-Padua variant. We are currently conducting a pivotal study in patients with severe and moderately-severe hemophilia B.
Etranacogene dezaparvovec has been granted Breakthrough Therapy Designation by the United States FDA and access to the
PRIME initiative by the EMA.

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In  June  2018,  we  initiated  our  Phase  III  HOPE-B  pivotal  trial  of  etranacogene  dezaparvovec.  The  trial  is  a
multinational, multi-center, open-label, single-arm study to evaluate the safety and efficacy of etranacogene dezaparvovec.
After a six-month lead-in period, patients will receive a single intravenous administration of etranacogene dezaparvovec. The
primary endpoint of the study will be based on the FIX activity level achieved following the administration of etranacogene
dezaparvovec, and the secondary endpoints will measure annualized FIX replacement therapy usage, annualized bleed rates
and  safety.  Patients  enrolled  in  the  HOPE-B  trial  will  be  tested  for  the  presence  of  pre-existing  neutralizing  antibodies  to
AAV5 but will not be excluded from the trial based on their titers.

In January 2019, we dosed the first patient in our Phase III HOPE-B hemophilia B pivotal trial and in September

2019, we completed the enrollment of approximately 60 patients in the lead-in phase of the trial.

In  August  2018,  we  initiated  a  Phase  IIb  dose-confirmation  study  of  etranacogene  dezaparvovec.  The  Phase  IIb
study is an open-label, single-dose, single-arm, multi-center trial being conducted in the United States. The objective of the
study was to evaluate the safety and tolerability of etranacogene dezaparvovec and confirm the dose based on FIX activity at
six  weeks  after  administration.    Three  patients  with  severe  hemophilia  were  enrolled  in  this  study  and  received  a  single
intravenous infusion of 2x1013 gc/kg.

In February, May, July and December 2019, we presented updated data from the Phase IIb dose-confirmation study
of  etranacogene  dezaparvovec.  Data  from  the  Phase  IIb  study  of  etranacogene  dezaparvovec  show  that  all  three  patients
experienced increasing and sustained FIX levels after a one-time administration of etranacogene dezaparvovec, with two of
the three patients maintaining FIX activity in the normal range. Mean FIX activity was 41% of normal at 52 weeks of follow-
up,  exceeding  threshold  FIX  levels  generally  considered  sufficient  to  significantly  reduce  the  risk  of  bleeding  events.  The
first patient achieved FIX activity of 50% of normal. FIX activity in the second patient was 31% of normal and in the third
patient  was  41%  of  normal.  The  second  and  third  patients  previously  screen-failed  and  were  excluded  from  another  gene
therapy  study  due  to  pre-existing  neutralizing  antibodies  to  a  different  AAV  vector.  Based  on  the  data  obtained  through
October  24,  2019,  no  patient  experienced  a  material  loss  of  FIX  activity,  reported  any  bleeding  events  or  required  any
infusions of FIX replacement therapy for bleeds. One patient underwent hip surgery due to a pre-existing condition and was
treated perioperatively with short-acting factor replacement. This was reported by the investigator as a serious adverse event
unrelated to etranacogene dezaparvovec.

AMT-060

In  December  2019,  we  also  presented  four-year  follow-up  data  related  to  our  first-generation  hemophilia  B
program. AMT-060, which incorporated a wild-type FIX gene. All 10 patients enrolled in the Phase I/II study continue to
show long-term meaningful clinical impact, including sustained increases in FIX activity and improvements in their disease
state as measured by reduced usage of FIX replacement therapy and decreased bleeding frequency. At up to four years of
follow-up, AMT-060 continues to be well-tolerated, with no new serious adverse events and no development of inhibitors
since the last reported data.

All five patients in the high dose cohort of 2x1013 gc/kg continue to be free of routine FIX replacement therapy at
up to three and a half years after treatment. Based on the last six months of data collected during the fourth year of follow-up,
the  mean  annualized  bleeding  rate  was  zero  compared  to  an  average  of  four  bleeds  during  the  year  prior  to  treatment,
representing  a  100%  reduction.  Steady  state  mean  yearly  FIX  activity  at  three  and  a  half  years  was  7.5%  compared  with
7.1% in the first year, 8.4% in the second and 7.9% in the third year.

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Huntington’s disease program (AMT-130)

AMT-130  is  our  novel  gene  therapy  candidate  for  the  treatment  of  Huntington’s  disease.  AMT-130  utilizes  our
miQURETM proprietary, gene-silencing platform and incorporates an AAV vector carrying a miRNA specifically designed to
silence the huntingtin gene and the potentially highly toxic exon 1 protein fragment. AMT-130 has received orphan drug and
fast track designations from the FDA and Orphan Medicinal Product Designation from the EMA.

In January 2019, our IND application for AMT-130 was cleared by the FDA, thereby enabling us to initiate our
planned Phase I/II clinical study. The Phase I/II protocol is a randomized, imitation surgery-controlled, double-blinded study
conducted at three surgical sites, and multiple referring, non-surgical sites in the U.S. The primary objective of the study is to
evaluate  the  safety,  tolerability  and  efficacy  of  AMT-130  at  two  doses.  In  the  fourth  quarter  of  2019,  we  initiated  patient
screening. Additionally, cGMP clinical material has been manufactured at our Lexington facility and has been released for
shipment.

In  January  2019,  the  U.S.  Patent  and  Trademark  Office  issued  U.S.  Patent  10,174,321  and  in  May  2019  the
European Patent Office issued EP 3237618, both with granted claims that cover the RNA constructs specifically designed to
target  exon1  and  the  embedding  of  these  Huntington’s  disease  RNA  sequences  into  the  miR451  scaffold,  which  we
exclusively license from CSHL. The claims also cover certain expression cassettes comprising the RNA constructs and the
use of gene therapy vectors including AAV vectors encompassing the described expression cassettes.

In February 2019, we presented new preclinical data at the 14th Annual CHDI Huntington’s disease Therapeutics
Conference  that  illustrated  the  therapeutic  potential  of  AMT-130  to  restore  the  function  of  damaged  brain  cells  in
Huntington’s disease and provide a sustained reduction of mutant huntingtin protein.

Preclinical programs

In November 2018, we announced the expansion of our research pipeline with novel AAV gene therapy approaches

to treating hemophilia A, Fabry disease and Spinocerebellar Ataxia Type 3.

Hemophilia A program (AMT-180)

AMT-180  is  our  novel  hemophilia  A  gene  therapy  that  we  believe  has  the  potential  to  treat  all  hemophilia  A
patients  including  those  with  past  and  current  inhibitors.  Approximately  30%  of  patients  with  severe  hemophilia  A  will
develop an inhibitor that neutralizes the infused Factor VIII activity. This patient population has in the past been excluded
from gene therapy approaches in clinical development.

AMT-180  utilizes  an  AAV  vector  incorporating  a  proprietary,  exclusively  licensed,  modified  FIX  gene  that  has
been demonstrated in preclinical studies to convey Factor VIII-independent activity and circumvent inhibitors to Factor VIII.
In May 2019, we presented preclinical proof-of-concept data at the ASGCT Annual Meeting, demonstrating that AMT-180
induced  thrombin  activation,  and  up  to  29%  of  Factor  VIII-independent  activity,  in  FVIII-depleted  human  plasma.  The
studies  further  demonstrated  that  a  single  intravenous  administration  of  AMT-180  resulted  in  sustained,  dose-dependent
hemostatic effect as measured by one-stage clotting assay, and that AMT-180 shows activation kinetics similar to native FIX
and  is  not  hyperactive.  A  pilot  study  in  non-human  primates  demonstrated  that  administration  of  AMT-180  resulted  in
sufficient  FIX  protein  expression  that  may  translate  to  Factor  VIII-independent  activity  in  humans.  No  elevation  of
coagulation activation markers or signs of thrombi formation were observed.

We are currently conducting safety and toxicology studies of AMT-180 to support the submission of a clinical trial

application in 2020.

Spinocerebellar Ataxia Type 3 program (AMT-150)

AMT-150 is our novel gene therapy candidate for the treatment of SCA3, also known as Machado-Joseph disease,
which is caused by a CAG-repeat expansion in the ATXN3 gene that results in an abnormal form of the protein ataxin-3.  At
the  2019  American  Academy  of  Neurology  Annual  Meeting,  we  presented  preclinical  data  on  AMT-150  demonstrating
mechanistic  proof-of-concept  of  the  non-allele-specific  ataxin-3  protein-silencing  approach  by  using  artificial  miRNA
candidates engineered to target the ataxin-3 gene in a SCA3 knock-in mouse model. In this proof-of-concept study, a single
AMT-150 injection in the cerebrospinal fluid resulted in AAV transduction and mutant ataxin-3 lowering at the primary sites
of disease neuropathology, the cerebellum (up to 53%) and the brainstem (up to 65%).  

  We are currently preparing to initiate safety and toxicology studies of AMT-150 to support the submission of an

IND application.

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Fabry disease program (AMT-190)

AMT-190 is our novel gene therapy candidate for the treatment of Fabry disease that comprises of an AAV vector
incorporating a proprietary, exclusively licensed, ModNAGA variant. ModNAGA may have several advantages over other
therapies for Fabry disease, including higher stability in blood, circumvention of inhibitors, better biodistribution in the target
organs, secondary toxic metabolite reduction and improved cross-correction of neighboring cells.

At  the  ASGCT  Annual  Meeting  in  May  2019,  we  presented  data  from  in  vitro  and  in  vivo  studies  showing  that
AMT-190  has  the  potential  to  become  a  one-time  treatment  option  that  could  be  an  improvement  upon  the  enzyme
replacement standard of care with more efficient uptake in the kidney and heart and an improved immunogenicity profile. In
particular, data from a study in wild-type mice showed a single intravenous administration of AMT-190 resulted in a ten- to
twenty-fold  higher  alpha-galactosidase  (“GLA”)  activity  in  the  plasma  compared  to  the  control  group.  Additionally,  in  a
study  in  a  diseased  mouse  model,  GLA  activity  significantly  increased  in  plasma,  and  globotriaosylsphingosine  (“Lyso-
Gb3”) was significantly reduced in target organs after a single dose of AMT-190. Based on the results of these in silico and in
vitro studies, the modifications introduced into NAGA appear to pose a very low immunogenicity risk.

We are currently conducting additional preclinical studies to identify a lead candidate for further safety testing.

BMS collaboration

We entered into a collaboration and license agreement with BMS in May 2015. We have been supporting BMS in
the  discovery,  non-clinical,  analytical  and  process  development  efforts  of  Collaboration  Targets.  For  any  Collaboration
Targets  that  are  advanced,  we  will  be  responsible  for  manufacturing  of  clinical  and  commercial  supplies  using  our  vector
technologies and industrial, proprietary insect-cell based manufacturing platform. BMS has been reimbursing us for all our
research  and  development  costs  in  support  of  the  collaboration  during  the  initial  research  term.  BMS  will  lead  the
development,  regulatory  and  commercial  activities  for  all  four  currently  active  Collaboration  Targets  as  well  as  additional
Collaboration Targets that may be advanced.

In  February  2019,  BMS  requested  a  one-year  extension  of  the  research  term.  In  April  2019,  following  an
assessment of the progress of this collaboration and our expanding proprietary programs, we notified BMS that we did not
intend to agree to an extension of the research term. Accordingly, the initial four-year research term under the collaboration
terminated on May 21, 2019. We are currently in discussions with BMS potentially to restructure or amend the collaboration
and license agreement and other related agreements following the expiration of the research term. Although such discussions
are ongoing and may not result in any change to these arrangements, we believe that the final resolution of these discussions
may result in material changes to our collaboration with BMS.

Padua mutation in human Factor IX patent family

We  own  a  patent  family,  including  patents  and  patent  applications,  directed  to  the  use  of  the  Padua  mutation  in
human FIX for gene therapy. A patent cooperation treaty application was filed on September 15, 2009, and patents have been
issued in the United States, Europe, and Canada. Further applications are pending in the United States, Europe, and Hong
Kong. The issued patents include claims directed to FIX protein with a leucine at the R338 position of the protein sequence,
nucleic  acid  sequences  coding  for  this  protein,  and  therapeutic  applications,  including  gene  therapy.  The  standard  20-year
patent term of patents in this family will expire in 2029.

On  November  5,  2019,  the  USPTO  granted  us  a  third  patent,  U.S.  Patent  Number  10,465,180,  which  covers  any
AAV comprising a nucleic acid encoding a FIX-Padua protein, and promoter sequences, transcription termination and control
elements. The claims also cover FIX-Padua variants with at least 70% sequence identity to FIX-R338L.

On June 13, 2018, we were granted European Patent 2337849 directed to a FIX polypeptide protein. The opposition
period with respect to such patent expired on March 13, 2019, by which time five parties had filed an opposition. On July 25,
2019, we submitted responses to such oppositions with the European Patent Office, or EPO, and expect that oral proceeding
with respect to such oppositions will take place in June and July 2020. In addition, on May 15, 2019, a divisional European
patent application in the FIX-Padua family, EP 3252157, was refused. In September 2019, we filed a notice of appeal with
respect to such refusal. We are also pursuing a European divisional patent application that was filed on May 14, 2019.

On January 4, 2020, a petition seeking Inter Partes Review of the ‘405 Patent was filed by Pfizer, Inc. The petition

seeks to invalidate claims 6 and 9-15 of the ‘405 Patent. We are in the process of responding to the petition.

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Intellectual Property Portfolio in Manufacturing

We continue to strengthen the intellectual property related to our proprietary insect cell-based AAV manufacturing
process.  In  May  2018,  we  announced  that  the  USPTO  granted  U.S.  Patent  Number  9,840,694,  which  includes  claims
covering nanofiltration to selectively remove potential residual baculovirus from the product. We believe this nanofiltration
step  is  important  for  product  quality  and  safety  and  that  nanofiltration  generally  may  be  required  to  comply  with  viral
clearance  standards  established  by  global  regulatory  authorities.  Related  patents  were  previously  granted  in  Europe,  Japan
and several other jurisdictions.

The 9,840,694 patent expands our intellectual property portfolio directed to large-scale manufacturing of AAV in
insect  cells  using  baculovirus  vectors.  Our  portfolio  includes  multiple  important  molecular  and  process-related  patents,  as
well as extensive know-how covering essential production, purification, and processing steps that are necessary for the large-
scale insect cell-based manufacturing and for compliance with the regulatory authorities.

Technology and Manufacturing Platform Developments

In November 2018, we presented our miQURE™ gene silencing platform, which is designed to degrade disease-
causing  genes,  without  off-target  toxicity,  and  induce  silencing  of  the  entire  target  organ  through  secondary  exosome-
mediated  delivery.  Gene  therapy  candidates  designed  with  miQURE™  incorporate  proprietary,  therapeutic  miRNA
constructs that can be delivered using AAVs to potentially provide long-lasting activity. Preclinical studies of miQURE™-
based  gene  therapies  have  demonstrated  several  important  advantages,  including  enhanced  tissue-specificity,  improved
nuclear and cytoplasmic gene lowering and no off-target effects associated with impact to the cellular miRNA or messenger
RNA  transcriptome.  miQURE™  technology  has  been  incorporated  in  AMT-130,  our  investigational  gene  therapy  for
Huntington’s disease, and is expected to be applied to AMT-150 for SCA3.

In October 2018, we presented non-clinical data demonstrating that a next-generation synthetic promoter developed
for  liver-directed  gene  therapy  is  capable  of  generating  up  to  a  40-fold  increase  in  expression  compared  to  a  reference
promoter.  A  “promoter”  is  an  essential  component  of  a  gene  therapy  construct  that  controls  expression  of  a  therapeutic
protein.  Most gene therapies incorporate natural promoters, which have limitations and may not optimize the expression of
genes in specific target cells. Consequently, natural promoters may not be appropriate for gene therapies that require higher
levels of gene expression and tissue specificity. The new promoter may enable us to tailor expression levels required for a
specific therapeutic transgene.

Also, in October 2018, we presented new data demonstrating the ability to manufacture gene therapies using a 500-
liter  single-use,  stirred  tank  reactor  that  has  the  potential  to  significantly  increase  manufacturing  capacity  and  enhance
scalability. We produce our AAV-based gene therapies in our state-of-the-art, Lexington-based manufacturing facility using a
proprietary baculovirus expression vector system.

Financing

On September 10, 2019, we completed a follow-on public offering of 4,891,305 ordinary shares at a public offering
price  of  $46.00  per  ordinary  share,  and  on  September  13,  2019,  we  completed  the  sale  of  an  additional  733,695  ordinary
shares at a public offering price of $46.00 per ordinary share pursuant to the exercise by the underwriters of the option to
purchase  additional  ordinary  shares,  resulting  in  total  gross  proceeds  to  us  of  $258.8  million.  The  net  proceeds  from  this
offering were $242.7 million, after deducting underwriting discounts and commissions and other offering expenses payable
by  us.  We  deducted  $0.6  million  of  expenses  incurred  related  to  this  offering  from  additional  paid-in  capital  in  the
accompanying  consolidated  balance  sheets  and  reflected  this  within  the  proceeds  from  public  offering  of  shares,  net  of
issuance costs within the cash flows from financing activities.

Manufacturing Facility

In  November  2018,  we  entered  into  an  amendment  to  the  lease  on  our  facility  in  Lexington,  Massachusetts.
Pursuant to the terms of the original lease, we leased approximately 53,343 rentable square feet for a term through April 30,
2024. Pursuant to the amended lease, we have leased approximately 30,655 additional square feet of contiguous space for a
term that commenced on June 1, 2019 and runs through June 30, 2029. Additionally, we extended the term of the lease of the
original space through June 2029. The amended lease provides for an aggregate of $15.8 million of rent for the expansion
space and $25.8 million of rent for the original space over the extended term. The amended lease provides for an additional
contribution from the landlord of $1.5 million, which may be used for alterations to the entire premises for a period of 18
months from the commencement of the term on the expansion space. We have two options to renew the amended lease for
terms of five years each, as well as a right of first offer to lease any of the remaining approximately 20,000 square feet of
space in the same building, if that space becomes available for rent.

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Leadership

In  August  2019,  we  promoted  Sander  van  Deventer,  M.D.,  Ph.D.,  to  Executive  Vice  President,  Research  and
Product Development, and Alex Kuta, Ph.D., to Executive Vice President, Operations. Dr. van Deventer, in addition to his
responsibilities  to  being  responsible  for  research,  will  now  also  be  responsible  for  our  product  development.  Dr.  Kuta,  in
addition to regulatory affairs, will now also be responsible for global quality as well as GMP manufacturing at our state-of-
the-art facility in Lexington, Massachusetts. As a result of these changes, we eliminated the Chief Operating Officer role, and
Scott McMillan, Ph.D. retired.

Related Party Transaction

In  August  2019,  we  entered  into  an  Amended  CLA  as  well  as  an  additional  New  CLA  with  our  related  party
4DMT.  In the Amended CLA, we received from 4DMT an exclusive, sublicensable, worldwide license under certain 4DMT
intellectual property rights to research, develop, make, use, and commercialize previously selected AAV capsid variants and
certain associated products using 4DMT proprietary AAV technology for delivery of gene therapy constructs to cells in the
Field. In the New CLA, the parties agreed to research and develop, at 4DMT’s cost, new AAV capsid variants using 4DMT
proprietary AAV technology for delivery of up to six additional transgene constructs in the Field that will be selected by us.

2019 Financial Highlights

Key components of our results of operations include the following:

Total revenues
Research and development expenses
Selling, general and administrative expenses
Net loss

Year ended December 31, 

2019

2018

2017

$

 7,281
 (94,737)
 (33,544)
 (124,201)

(in thousands)
 11,284
$
 (74,809)
 (25,305)
 (83,304)

$  13,107
 (72,172)
 (24,635)
 (79,260)

As  of  December  31,  2019,  we  had  cash  and  cash  equivalents  of  $377.8  million  (December  31,  2018:
$234.9  million).  We  had  a  net  loss  of  $124.2  million  in  2019,  $83.3  million  in  2018  and  $79.3  million  in  2017.  As  of
December 31, 2019, we had an accumulated deficit of $659.7 million (December 31, 2018: $535.5 million). We anticipate
that our loss from operations will increase in the future as we:

● Build-out  our  commercial  infrastructure  and  seek  marketing  approval  for  any  product  candidates  (including

etranacogene dezaparvovec) that successfully complete clinical trials;

● Advance the clinical development of AMT-130 for our Huntington’s disease gene therapy program;
● Continue to build-out our clinical, medical and regulatory capabilities;
● Advance  multiple  research  programs  related  to  gene  therapy  candidates  targeting  liver-directed  and  CNS

diseases;

● Continue to expand, enhance and optimize our technology platform, including our manufacturing capabilities,

next-generation viral vectors and promoters, and other enabling technologies;
● Acquire or in-license rights to new therapeutic targets or product candidates; and
● Maintain,  expand  and  protect  our  intellectual  property  portfolio,  including  in-licensing  additional  intellectual

property rights from third parties.

See “Results of Operations” below for a discussion of the detailed components and analysis of the amounts above.

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Critical Accounting Policies and Estimates

In  preparing  our  consolidated  financial  statements  in  accordance  with  U.S.  GAAP  and  pursuant  to  the  rules  and
regulations  promulgated  by  the  Securities  and  Exchange  Commission  (“SEC”)  we  make  assumptions,  judgments  and
estimates  that  can  have  a  significant  impact  on  our  net  income/loss  and  affect  the  reported  amounts  of  certain  assets,
liabilities,  revenue  and  expenses,  and  related  disclosures.  On  an  ongoing  basis,  we  evaluate  our  estimates  and  judgments,
including those related to the implementation of ASC 842 Leases, recognition of License Revenue in accordance with ASC
606,  BMS  warrants,  share-based  payments  and  corporate  income  taxes  related  to  valuation  allowance.  We  base  our
assumptions,  judgments  and  estimates  on  historical  experience  and  various  other  factors  that  we  believe  to  be  reasonable
under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and
liabilities that are not clear from other sources. Actual results may differ from these estimates under different assumptions or
conditions.  In  making  estimates  and  judgments,  management  employs  critical  accounting  policies.  We  also  discuss  our
critical accounting policies and estimates with the Audit Committee of our Board of Directors.

We  believe  that  the  assumptions,  judgments  and  estimates  involved  in  the  recognition  of  License  Revenue  in
accordance with ASC 606, BMS warrants, share-based payments, corporate income taxes related to valuation allowance and
accounting  for  operating  leases  under  ASC  842  to  be  our  critical  accounting  policies.  Historically,  our  assumptions,
judgments and estimates relative to our critical accounting policies have not differed materially from actual results.

Adoption of ASC 842 Leases on January 1, 2019

On  January  1,  2019,  we  adopted  ASC  842,  “Leases  (Topic  842)”.  We  adopted  the  standard  using  the  modified
retrospective approach with an effective date as of the beginning of the fiscal year, January 1, 2019, to operating leases that
existed on that date. Prior year comparative financial information was not recast under the new standard and continues to be
presented under ASC 840. We elected to utilize the package of practical expedients available for expired or existing contracts
which  allowed  us  to  carryforward  historical  assessments  of  (1)  whether  contracts  are  or  contain  leases,  (2)  lease
classification, and (3) initial direct costs. We performed an assessment and identified the lease facilities as material leases to
be accounted for under ASC 842 as of January 1, 2019. The impact of implementing ASC 842 is summarized below:

-

-

Recognized a $19.0 million operating right-of-use asset and a $28.1 million operating lease liability in relation
to the facilities leased at the Amsterdam and Lexington sites in the Consolidated balance sheet as of January 1,
2019;
Presented  deferred  rent  of  $9.1  million  as  of  December  31,  2018,  as  a  reduction  of  the  right-of-use  asset  as
from January 1, 2019 onwards in the Consolidated balance sheet and as a change within operating cash flows
within accrued expense, other liabilities and operating leases;

We measured the lease liability at the present value of the future lease payments as of January 1, 2019. We used an
incremental borrowing rate to discount the lease payments. We derived the discount rate, adjusted for differences such as in
the  term  and  payment  patterns,  from  our  Hercules  loan  which  was  refinanced  immediately  prior  to  the  January  1,  2019
adoption  date  in  December  2018.  We  valued  the  right-of-use  asset  at  the  amount  of  the  lease  liability  reduced  by  the
remaining December 31, 2018 balance of lease incentives received. We subsequently measure the lease liability at the present
value of the future lease payments as of the reporting date with a corresponding adjustment to the right-to-use asset. Absent a
lease modification we will continue to utilize the January 1, 2019, incremental borrowing rate.

We will continue to recognize lease cost on a straight-line basis and will continue to present these costs as operating
expenses  within  our  Consolidated  statements  of  operations  and  comprehensive  loss.  We  will  continue  to  present  lease
payments  and  landlord  incentive  payments  within  cash  flows  from  operations  within  our  Consolidated  statements  of  cash
flows.

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Adoption of ASC 606 revenue recognition on January 1, 2018

On January 1, 2018 we adopted new revenue recognition policies in accordance with ASC 606. The new revenue
recognition  policies  replace  the  existing  policies  in  accordance  with  ASC  605.  We  elected  to  implement  ASC  606  by
applying  it  to  active  collaboration  arrangements  as  of  January  1,  2018  and  to  record  a  cumulative  adjustment  of  revenue
previously  recognized  to  our  accumulated  loss  as  of  December  31,  2017.  The  impact  of  implementing  ASC  606  is
summarized below:

-

-

-

Recognized $7.5 million of license revenue during the twelve months ended December 31, 2018, related to the
collaboration  with  BMS  compared  to  $4.2  million  that  would  have  been  recognized  in  accordance  with  the
previous revenue recognition policies;
Continued to present revenue recognized during the twelve months ended December 31, 2017, in accordance
with the previous revenue recognition policies;
Decreased the accumulated loss by $24.9 million as of January 1, 2018 and decreased deferred revenue as of
the same date by $24.9 million.

In  accordance  with  the  previous  revenue  recognition  policies  we  had  concluded  that  the  BMS  collaboration
agreement  consisted  of  three  performance  obligations,  (i)  technology  (license  and  target  selections),  know-how  and
manufacturing  in  the  field  of  gene  therapy  and  development  and  active  contribution  to  the  development  through  the  joint
steering  committee  participations,  (ii)  provision  of  employees,  goods  and  services  for  research,  and  (iii)  clinical  and
commercial  manufacturing.  We  determined  that  these  three  performance  obligations  are  substantially  identical  with  the
performance obligations in accordance with our new revenue recognition policies:

(i)

(ii)

(iii)

Providing  access  to  our  technology  and  know-how  in  the  field  of  gene  therapy  as  well  as  actively
contributing  to  the  target  selection,  the  collaboration  as  a  whole,  the  development  during  the  target
selection, the pre-clinical and the clinical phase through participating in joint steering committee and other
governing bodies (“License Revenue”);

Providing pre-clinical research activities (“Collaboration Revenue”); and

Providing clinical and commercial manufacturing services for products (“Manufacturing Revenue”).

License Revenue

We  generate  license  revenue  from  a  $60.1  million  upfront  payment  recorded  on  May  21,  2015,  as  well  as  $15.0
million received in relation to the designation of the second, third and fourth collaboration target in August 2015. We are also
entitled  to  an  aggregate  $16.5  million  in  target  designation  payments  upon  the  selection  of  the  fifth  to  tenth  collaboration
target. We will also be eligible to receive research, development and regulatory milestone payments of up to $254.0 million
for  a  lead  candidate  target  (which  has  been  AMT-126)  and  up  to  $217.0  million  for  each  of  the  other  selected  targets,  if
milestones are achieved. We will include the variable consideration related to the selection of the fifth to tenth collaboration
target, or any of the milestones, in the transaction price once it is considered probable that including these payments in the
transaction price would not result in the reversal of cumulative revenue recognized. We might recognize significant amounts
of  License  Revenue  for  services  performed  in  prior  periods  if  and  when  we  consider  this  probable.  Due  to  the  significant
uncertainty surrounding the development of gene-therapy product candidates and the dependence on BMS’s performance and
decisions we so far did not consider this probable.

Additionally,  we  are  eligible  to  receive  net  sales-based  milestone  payments  and  tiered  mid-single  to  low  double-
digit royalties on product sales. The royalty term is determined on a licensed-product-by-licensed-product and country-by-
country basis and begins on the first commercial sale of a licensed product in a country and ends on the expiration of the last
to expire of specified patents or regulatory exclusivity covering such licensed product in such country or, with a customary
royalty reduction, ten years after such first commercial sale if there is no such exclusivity. These revenues will be recognized
when performance obligations are satisfied.

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Under the previous revenue standard, we recognized License Revenue over the expected performance period on a
straight-line basis commencing on May 21, 2015. In accordance with the new revenue recognition standards, we recognize
License Revenue over the expected performance period based on our measure of progress towards the completion of certain
activities related to our services. We determine such progress by comparing activities performed at the end of each reporting
period with total activities expected to be performed. We estimate total expected activities using a number of unobservable
inputs, such as the probability of BMS designating additional targets, the probability of successfully completing each phase
and  estimated  time  required  to  provide  services  during  the  various  development  stages.  If  available,  we  use  product
candidate-specific  research  and  development  plans.  Alternatively,  we  assume  that  completion  of  the  pre-clinical  phase
requires  an  average  of  four  years  and  that  clinical  development  and  commercial  launch  on  average  require  8.5  years  to
complete.

The estimation of total services at the end of each reporting period involves considerable judgement. The estimated
number of product candidates that BMS will pursue, significantly impacts the amount of License Revenue we recognize. For
example,  if  we  would  increase  the  probability  of  all  additional  targets  being  designated  by  10%  then  the  revenue  for  the
twelve months ended December 31, 2019 would have decreased by approximately $1.9 million to $3.1 million, as we would
be required to render more services in relation to the consideration received.

Collaboration and Manufacturing Revenue

The adoption of the new revenue recognition policies did not materially impact the recognition of Collaboration or

Manufacturing Revenue.

We continue to recognize Collaboration Revenues associated with pre-clinical Collaboration Target specific, non-
clinical,  analytical  and  process  development  activities  that  are  reimbursable  by  BMS  under  our  collaboration  agreement
during  the  initial  research  term  (that  ended  on  May  21,  2019).  We  are  currently  in  discussions  with  BMS  potentially  to
restructure or amend the collaboration and license agreement and other related agreements following the expiration of the
research term. During these discussions, which may be terminated by us or BMS at any time, we have agreed to continue
providing support of the pre-clinical Collaboration Targets, and any related costs will be reimbursed by BMS.

BMS warrants

Pursuant to the BMS CLA, we granted BMS two warrants:

● A  warrant  allowing  BMS  to  purchase  a  specific  number  of  our  ordinary  shares  such  that  its  ownership  will
equal  14.9%  immediately  after  such  purchase.  The  warrant  can  be  exercised  on  the  later  of  (i)  the  date  on
which  we  receive  from  BMS  the  Target  Designation  Fees  (as  defined  in  the  BMS  CLA)  associated  with  the
first  six  new  targets  (a  total  of  seven  Collaboration  Targets);  and  (ii)  the  date  on  which  BMS  designates  the
sixth new target (the seventh Collaboration Target).

● A  warrant  allowing  BMS  to  purchase  a  specific  number  of  our  ordinary  shares  such  that  its  ownership  will
equal  19.9%  immediately  after  such  purchase.  The  warrant  can  be  exercised  on  the  later  of  (i)  the  date  on
which we receive from BMS the Target Designation Fees associated with the first nine new targets (a total of
ten  Collaboration  Targets);  and  (ii)  the  date  on  which  BMS  designates  the  ninth  new  target  (the  tenth
Collaboration Target).

As of December 31, 2019, BMS had designated a total of four Collaboration Targets, and as such, the warrants were

not exercisable.

Pursuant to the terms of the BMS CLA, the exercise price in respect of each warrant is equal to the greater of (i) the
product  of  (A)  $33.84,  and  (B)  a  compounded  annual  growth  rate  of  10%  (or  approximately  $52.39  as  of  December  31,
2019) and (ii) the product of (A) 1.10, and (B) the VWAP for the 20 trading days ending on the date that is five trading days
prior to the date of a notice of exercise delivered by BMS.

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For fair value measurement, we applied a Monte-Carlo simulation. The valuation model incorporates several inputs,
including  the  underlying  share  price  the  reporting  date,  the  risk  free  rate  adjusted  for  the  period  affected,  an  expected
volatility  based  on  our  historical  volatility,  the  expected  yield  on  any  dividends,  and  management's  expectations  on  the
timelines of reaching certain defined trigger events for the exercising of the warrants, as well as our expectations regarding
the number of ordinary shares that would be issued upon exercise of the warrants. Additionally, the model assumes BMS will
exercise the warrants only if it is financially rational to do so. Given the nature of these input parameters, we have classified
the analysis as a level 3 valuation.

The estimated annualized volatility for fair value measurement is 72.5% as of December 31, 2019 (December 31,

2018: 75%) for the warrants.

The  Company  conducted  a  sensitivity  analysis  to  assess  the  impact  on  changes  in  assumptions  on  the  fair  value.
Specifically, the Company examined the impact on the fair market value of the warrants by increasing the volatility by 10%
to 82.5%. A further sensitivity analysis was performed assuming the warrants would be exercised a year later than currently
estimated. The table below illustrates the impact on the fair market valuation associated with these changes in assumptions as
of December 31, 2019.

Base case
Increase volatility by 10% to 82.5%
Extend exercise dates by one year

Share-based payments

     $

Total warrants
in thousands
 3,075
 680
 (31)

We issue share-based compensation awards, in the form of options to purchase ordinary shares, restricted share units
and performance share units, to certain of our employees, executive and non-executive board members, and consultants. We
measure share-based compensation expense related to these awards by reference to the estimated fair value of the award at
the date of grant. The awards are subject to service and/or performance-based vesting conditions. The total amount of the
awards is expensed on a straight-line basis over the requisite vesting period.

We  use  a  Hull  &  White  option  model  to  determine  the  fair  value  of  option  awards.  The  model  captures  early
exercises  by  assuming  that  the  likelihood  of  exercise  will  increase  when  the  share-price  reaches  defined  multiples  of  the
strike price. This analysis is made over the full contractual term.

At each balance sheet date, we revise our estimate of the number of options that are expected to become exercisable.
We recognize the impact of the revision of original estimates, if any, in the statements of operations and comprehensive loss
and  a  corresponding  adjustment  to  equity.  We  expect  all  vested  options  to  be  exercised  over  the  remainder  of  their
contractual life. We consider the expected life of the options to be in line with the average remaining term of the options post
vesting.

We  account  for  share  options  as  an  expense  in  the  statements  of  operations  and  comprehensive  loss  over  the

estimated vesting period, with a corresponding contribution to equity, as they are all equity-classified.

Corporate income taxes

We  are  subject  to  corporate  taxes  in  the  Netherlands  and  the  United  States  of  America.  Significant  judgment  is
required in determining the valuation allowance in relation to our net operating loss carry forwards. We have been incurring
net operating losses in accordance with the respective corporate tax laws in almost all years since we founded our business.
As of December 31, 2019, the total amount of tax losses carried forward under the Dutch tax regime was $414.0 million and
$46.7  million  in  the  United  States  of  America.  We  believe  that  there  is  insufficient  positive  evidence  of  sufficient  taxable
profits  available  to  us,  including  the  implementation  of  possible  and  feasible  tax  strategies,  to  overcome  the  negative
evidence of our loss-making history. We have therefore recorded a $109.9 million valuation allowance and have not recorded
a net deferred tax asset in our Consolidated Balance Sheet.

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Recent Accounting Pronouncements

ASC 842 - Leases (Topic 842)

In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)”. In July 2018, the FASB issued ASU No.
2018-10, “Codification Improvements to Topic 842, Leases” (ASU 2018-10), which provides narrow amendments to clarify
how to apply certain aspects of the new lease standard, and ASU No. 2018-11, “Leases (Topic 842) – Target Improvements”
(ASU 2018-11), which address implementation issues related to the new lease standard. The standard is effective for interim
and annual reporting periods beginning after December 15, 2018. Under the new standard, lessees are required to recognize
the right-of-use assets and lease liabilities that arise from operating leases on the Consolidated balance sheet. We adopted the
standard using the modified retrospective approach with an effective date as of the beginning of our fiscal year, January 1,
2019, to operating leases that existed on that date. Prior year comparative financial information was not recast under the new
standard and continues to be presented under ASC 840.

ASU 2014-09: ASC 606 Revenue from Contracts with Customers

Effective  January  1,  2018  we  adopted  new  revenue  recognition  policies  in  accordance  with  ASC  606.  The  new
revenue recognition policies replace the existing policies in accordance with ASC 605. We elected to implement ASC 606 by
applying  it  to  active  collaboration  arrangements  as  of  January  1,  2018  and  to  record  a  cumulative  adjustment  of  revenue
previously recognized to the accumulated loss as of December 31, 2017.

ASU 2016-01: ASC 825 Recognition and Measurement of Financial Assets and Financial Liabilities

In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition
and Measurement of Financial Assets and Financial Liabilities (“ASU 2016-01”). ASU 2016-01 addresses certain aspects of
recognition,  measurement,  presentation  and  disclosure  of  financial  instruments.  ASU  2016-01  is  effective  for  fiscal  years,
and interim periods within those years, beginning after December 15, 2017, which for the Company is January 1, 2018. ASU
2016-01 did not have a material impact on our consolidated financial statements.

ASU 2016-05: Derivatives and Hedging: Effect of Derivative Contract Novations on Existing Hedge Accounting
Relationships

In March 2016, the FASB issued ASU 2016-05, Derivatives and Hedging: Effect of Derivative Contract Novations
on Existing Hedge Accounting Relationships (“ASU 2016-05”) and ASU 2016-06, Derivatives and Hedging: Contingent Put
and Call Options in Debt Instruments. Both ASUs address issues regarding hedge accounting. The ASUs are effective for
fiscal years, and interim periods within those years, beginning after December 15, 2017, which for the Company is January 1,
2018. Neither ASU 2016-05 nor ASU 2016-06 had a material impact on our consolidated financial statements.

ASU 2017-09: Compensation (topic 718)- scope of modification accounting

In May 2017, the FASB issued ASU 2017-09, Compensation-stock compensation (topic 718)- scope of modification
accounting  (“ASU  2017-09”),  which  provides  clarity  regarding  the  applicability  of  modification  accounting  in  relation  to
share-based payment awards. Under the new guidance, modification accounting is required only if the fair value, the vesting
conditions, or the classification of the award (as equity or liability) changes as a result of the change in terms or conditions.
The effective date for the standard is for fiscal years beginning after December 15, 2017, which for the Company is January
1, 2018. Early adoption is permitted. The new standard is to be applied prospectively. ASU 2017-09 did not have a material
impact on our consolidated financial statements.

ASU 2019-07: Codification Updates to SEC Sections

In  July  2019,  the  FASB  issued  ASU  2019-07,  Codification  Updates  to  SEC  Sections  (“ASU  2019-07”),  which
provides  amendments  to  SEC  Paragraphs  Pursuant  to  SEC  Final  Rule  Releases  No.  33-10532,  Disclosure  Update  and
Simplification,  and  Nos.  33-10231  and  33-10442,  Investment  Company  Reporting  Modernization,  and  Miscellaneous
Updates.  The  effective  date  for  the  standard  is  upon  issuance.  ASU  2017-09  did  not  have  a  material  impact  on  our
consolidated financial statements.

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Recent Accounting Pronouncements Not Yet Effective

ASU 2018-13: Fair Value Measurement

In  August  2018,  the  FASB  issued  ASU  2018-13,  Fair  Value  Measurement  (Topic  820)  which  modifies  the
disclosure  requirements  on  fair  value  measurements.  The  effective  date  for  the  standard  is  fiscal  years  beginning  after
December  15,  2019,  which  for  us  is  January  1,  2020.  Early  adoption  is  permitted.  The  new  disclosure  requirements  for
changes in unrealized gains and losses in other comprehensive income for recurring Level 3 measurements, the range and
weighted  average  of  significant  unobservable  inputs  and  the  amended  requirements  for  the  narrative  description  of
measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented in the
initial fiscal year of adoption. All other amendments should be applied retrospectively. We do not expect ASU 2018-13 to
have a material impact on our consolidated financial statements except for the inclusion of potentially additional disclosures
for Level 3 inputs.

Results of Operations

The following table presents a comparison of the twelve months ended December 31, 2019, 2018 and 2017.

Total revenues
Operating expenses:
Research and development expenses
Selling, general and administrative expenses
Total operating expenses
Other income
Other expense
Loss from operations
Non-operating items, net
Loss before income tax expense
Income tax expense
Net loss

Revenue

2019

2018

2017

2019 vs 2018

2018 vs 2017

   $

 7,281

$

 11,284

(in thousands)
 13,107
$

$

 (4,003) $

 (1,823)

Year ended December 31, 

 (94,737)
 (33,544)
 (128,281)
 1,888
 (2,028)
 (121,140)
 (3,061)
 (124,201)
 —

$  (124,201) $

 (74,809)
 (25,305)
 (100,114)
 2,146
 (1,548)
 (88,232)
 5,159
 (83,073)
 (231)
 (83,304) $

 (72,172)
 (24,635)
 (96,807)
 15,430
 (3,073)
 (71,343)
 (8,116)
 (79,459)
 199
 (79,260) $

 (19,928)

 (8,239)     

 (28,167)
 (258)
 (480)
 (32,908)
 (8,220)
 (41,128)
 231
 (40,897) $

 (2,637)
 (670)
 (3,307)
 (13,284)
 1,525
 (16,889)
 13,275
 (3,614)
 (430)
 (4,044)

We recognize total collaboration revenues associated with development activities that are reimbursable by Chiesi (up
to the July 2017 termination of the collaboration) and BMS under our respective collaboration agreements. In July 2017, we
reacquired development and commercial rights in Europe and other select territories for our gene therapy in hemophilia B
from  Chiesi,  our  previous  co-development  partner.  The  BMS  collaboration  revenues  are  associated  with  pre-clinical
Collaboration  Target  specific,  non-clinical,  analytical  and  process  development  activities  that  are  reimbursable  by  BMS
under  our  collaboration  agreement  during  the  initial  research  term  (that  ended  on  May  21,  2019).  We  are  currently  in
discussions  with  BMS  potentially  to  restructure  or  amend  the  collaboration  and  license  agreement  and  other  related
agreements following the expiration of the research term. During these discussions, which may be terminated by us or BMS
at any time, we have agreed to continue providing support of the pre-clinical Collaboration Targets, and any related costs will
be reimbursed by BMS.

We  recognize  license  revenues  associated  with  the  amortization  of  the  non-refundable  upfront  payment,  target
designation fees and research and development milestone payments we received or might receive from BMS and, until June
2017,  Chiesi.  The  timing  of  these  cash  payments  may  differ  from  the  recognition  of  revenue,  as  revenue  is  deferred  and
recognized  over  the  duration  of  the  performance  period.  We  recognize  other  revenue,  such  as  sales  milestone  payments,
when earned.

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Our revenue for the years ended December 31, 2019, 2018 and 2017 was as follows:

License revenue
Collaboration revenue
Collaboration revenue Chiesi
Total revenues

Year ended December 31, 

2019

2018

2017

2019 vs 2018

2018 vs 2017

$

$

 4,988 $
 2,293
 —
 7,281 $

in thousands

 7,528 $
 3,756
 —
 11,284 $

 4,129 $
 4,340
 4,638
 13,107 $

 (2,540) $
 (1,463)
 —
 (4,003) $

 3,399
 (584)
 (4,638)
 (1,823)

We recognized $5.0 million and $7.5 million of BMS license revenue for the year ended December 31, 2019 and
2018,  respectively,  in  accordance  with  our  new  revenue  recognition  policies  we  adopted  effective  January  1,  2018.  We
recognized $4.1 million of license revenue for the year ended December 31, 2017 in accordance with our previous revenue
recognition policies.

Following the termination of our collaboration with Chiesi in July 2017, we no longer recognize license revenue in
association with the upfront fees received in 2013. We recognized $0.0 million license revenue from Chiesi during the year
ended  December  31,  2017.  We  recognized  our  license  revenue  during  the  year  ended  December  31,  2017,  net  of  a  $0.5
million reduction for amounts previously amortized in relation to a $2.3 million up-front payment that we were required to
repay in 2017 in accordance with the Glybera Termination Agreement.

Collaboration revenue generated during year ended December 31, 2019, from research activities associated with our
BMS-partnered  programs,  was  $2.3  million  compared  to  $3.8  million  and  $4.3  million  for  the  years  ended  December  31,
2018 and December 31, 2017, respectively. We have been providing research services to BMS since the May 2015 effective
date  of  our  collaboration.  The  initial  four-year  research  term  under  the  collaboration  terminated  on  May  21,  2019.  In
February  2019,  BMS  requested  a  one-year  extension  of  the  research  term.    In  April  2019,  following  an  assessment  of  the
progress of this collaboration and the Company’s expanding proprietary programs, we notified BMS that we did not intend to
agree to an extension of the research term but rather preferred to restructure the collaboration to reduce or eliminate certain
of our obligations under it.  During the aforementioned discussions with BMS potentially to restructure or amend the BMS
CLA  and  other  related  agreements,  which  may  be  terminated  by  us  or  BMS  at  any  time,  we  have  agreed  to  continue
providing support of the pre-clinical Collaboration Targets, and any related costs will be reimbursed by BMS.

Following  the  termination  of  our  collaboration  with  Chiesi  in  July  2017,  we  no  longer  recognize  collaboration
revenue  from  our  co-development  of  hemophilia  B  with  Chiesi.  We  recognized  $4.6  million  collaboration  revenue  for  the
year ended December 31, 2017.

Research and development expenses

We  expense  research  and  development  costs  (“R&D”)  as  incurred.  Our  R&D  expenses  generally  consist  of  costs

incurred for the development of our target candidates, which include:

● Employee-related expenses, including salaries, benefits, travel and share-based compensation expense;
● Costs  incurred  for  laboratory  research,  preclinical  and  nonclinical  studies,  clinical  trials,  statistical  analysis  and
report writing, and regulatory compliance costs incurred with clinical research organizations and other third-party
vendors;

● Costs incurred to conduct consistency and comparability studies;
● Costs incurred for the validation of our Lexington facility;
● Costs incurred for the development and improvement of our manufacturing processes and methods;
● Costs associated with our research activities for our next-generation vector and promoter platform;
● Changes in the fair value of the contingent consideration related to our acquisition of InoCard (up to September
30, 2018) as well as the impairment of in process research and development acquired in the three-month period
ended September 30, 2018;

● Facilities, depreciation and other expenses, which include direct and allocated expenses for rent and maintenance

of facilities, insurance and other supplies; and

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Our research and development expenses primarily consist of costs incurred for the research and development of our

product candidates, which include:

● Etranacogene  dezaparvovec  (hemophilia  B).  We  have  incurred  costs  related  to  the  research,  development  and
production of etranacogene dezaparvovec for the treatment of hemophilia B. In June 2018, we initiated a pivotal
study. We completed enrollment of the lead-in phase of the pivotal study in September 2019. In September 2018,
we  completed  patient  dosing  in  our  Phase  IIb  dose-confirmation  study.  Since  we  and  Chiesi  terminated  our
Hemophilia Collaboration Agreement in July 2017, all development expenses have been borne by us (previously
Chiesi reimbursed us for 50% of such costs);

● AMT-130 (Huntington’s disease). We have incurred costs related to preclinical and nonclinical studies of AMT-130

and have been incurring costs related to our Phase I/II trial since February 2019;

● Preclinical research programs. We incur costs related to the research of multiple preclinical gene therapy product

candidates with the potential to treat certain rare and other serious medical conditions; and

● Technology platform development and other related research. We incur significant research and development costs

related to manufacturing and other enabling technologies that are applicable across all our programs.

Our research and development expenses may vary substantially from period to period based on the timing of our
research and development activities, including manufacturing campaigns, regulatory submissions and enrollment of patients
in clinical trials. The successful development of our product candidates is highly uncertain. Estimating the nature, timing or
cost  of  the  development  of  any  of  our  product  candidates  involves  considerable  judgement  due  to  numerous  risks  and
uncertainties associated with developing gene therapies, including the uncertainty of:

● the scope, rate of progress and expense of our research and development activities;
● our ability to successfully manufacture and scale-up production;
● clinical trial protocols, speed of enrollment and resulting data;
● the effectiveness and safety of our product candidates;
● the timing of regulatory approvals; and
● our ability to agree to ongoing development budgets with collaborators who share the costs of our development

programs.

A change in the outcome of any of these variables with respect to our product candidates that we may develop could

mean a significant change in the expenses and timing associated with the development of such product candidate.

Research  and  development  expenses  for  the  year  ended  December  31,  2019  were  $94.7  million,  compared  to
$74.8  million  and  $72.2  million  for  the  years  ended  December  31,  2018  and  2017,  respectively.  Other  research  and
development  expenses  are  separately  classified  in  the  table  below.  These  are  not  allocated  as  they  are  deployed  across
multiple projects under development.

2019

2018

2019 vs 2018

2018 vs 2017

Year ended December 31, 
2017
(in thousands)

Hemophilia B (AMT-060/061)
Huntington's disease (AMT-130)
Programs in preclinical development and platform related
expenses
Total direct research and development expenses

Employee and contractor-related expenses
Share-based compensation expense
Facility expenses
Termination benefits
Changes in fair value of contingent consideration
Impairment loss in process research and development asset
Disposables
Other expenses
Total other research and development expenses

$  16,853 $  8,677 $  2,352 $
 5,862

 3,922

 4,126

 5,710

 2,491
$  26,689 $  17,030 $  12,084 $

 5,810

 8,176 $
 (1,736)

 6,325
 1,940

 3,219
 9,659 $

 (3,319)
 4,946

 34,030
 8,094
 15,181
 —
 —
 —
 8,765
 1,978

 876
 23
 (1,419)
 (1,667)
 (6,800)
 5,499
 911
 268
$  68,048 $  57,779 $  60,088 $  10,269 $  (2,309)

 28,948
 3,968
 12,961
 96
 (3,800)
 5,499
 9,461
 646

 5,082
 4,126
 2,220
 (96)
 3,800
 (5,499)
 (696)
 1,332

 28,072
 3,945
 14,380
 1,763
 3,000
 —
 8,550
 378

Total research and development expenses

$  94,737 $  74,809 $  72,172 $  19,928 $

 2,637

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Direct research and development expenses

Hemophilia B (AMT-060/061)

In the years ended December 31, 2018 and 2019, our external costs for our hemophilia B program were primarily
related to the planning and execution of our Phase III and Phase IIb clinical trials. Regarding the Phase III pivotal trial, the
first patient was enrolled into the lead-in phase in June 2018 and dosed in January 2019.  In September 2019, we completed
enrollment of approximately 60 patients in the lead-in phase of the trial. Our Phase IIb dose-confirmation study was initiated
in January 2018 and dosing occurred in July and August 2018.  

In 2017 and early 2018, we incurred costs related to bridging studies to demonstrate the comparability of our first-
generation product candidate for the treatment of Hemophilia B (AMT-060) with our current product candidate AMT-061. In
addition, we continue to incur cost for the long-term follow-up of patients we dosed as part of our Phase I/II clinical trial of
AMT-060 in 2015 and 2016.

Huntington disease (AMT-130)

In  the  year  ended  December  31,  2019,  our  external  costs  for  the  development  of  Huntington’s  disease  were
primarily related to the preparation of our Phase I/II clinical trial. During 2018 and 2017, the majority of costs were related to
the planning and execution of a GLP toxicology study. In addition, we incurred cost related to the filing of our IND in late
2018 and early 2019. In the year ended December 31, 2017, we primarily incurred cost related to various preclinical research
activities.

Preclinical programs & platform development

In the year ended December 31, 2019, we incurred $5.7 million of costs related to related to our preclinical activities
for product candidates including Hemophilia A (AMT-180), SCA3 (AMT-150) and Fabry (AMT-190)  and enhancement of
our technology compared to $2.5 million in 2018 and $5.8 million in 2017

Other research & development expenses

● We  incurred  $34.0  million  in  employee  and  contractor  expenses  in  the  year  ended  December  31,  2019
compared  to  $28.9  million  in  2018  and  $28.1  million  in  2017.  Our  cost  increased  in  2019  by  $5.1  million
primarily as a result of the recruitment of personnel to support the preclinical and clinical development of our
product  candidates.  Our  cost  increased  in  2018  by  $0.8  million  primarily  because  of  new  personnel  added
during the year in our manufacturing and development organizations;

● We  incurred  $8.1  million  in  share-based  compensation  expenses  in  the  year  ended  December  31,  2019
compared to $4.0 million in 2018 and $3.9 million in 2017. The increase in 2019 compared to 2018 of $4.1
million was driven primarily by the appreciation of our share price and increase in number of grants;

● We incurred $15.2 million in operating expenses and depreciation expenses related to our rented facilities in the
year ended December 31, 2019, compared to $13.0 million in 2018 and $14.4 million in 2017. The increase in
2019  compared  to  2018  of  $2.2  million  primarily  relates  to  extending  and  expanding  (as  of  June  2019)  the
lease of our Lexington facility. The decrease in 2018 compared to 2017 of $1.4 million was largely the result of
our decision to sublet part of our Amsterdam facility in 2018, as well as the costs incurred in 2017 from the
termination of lease contracts associated with our former Amsterdam facilities;

● We recorded no expenses associated with termination benefits attributable to our November 2016 restructuring

in 2019, compared to $0.1 million in 2018 and $1.8 million in 2017;

● We recorded no results related to a change in the fair value of the contingent consideration owed to the sellers
of the InoCard business, compared to an income of $3.8 million in 2018 and compared to an expense of $3.0
million in 2017;

● We incurred no impairment losses in 2019, compared to an impairment loss of $5.4 million on the in-process
research and development asset acquired in the InoCard business combination in 2018. We recorded no such
charge in 2017; and

● We  incurred  $10.7  million  in  costs  compared  to  $10.1  million  in  2018  and  $8.9  million  in  2017  related  to
disposables  that  we  consume  to  produce  materials  to  conduct  our  pre-clinical  and  clinical  trials  and  other
expenses.

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Selling, general and administrative expenses

Our  general  and  administrative  expenses  consist  principally  of  employee,  office,  consulting,  legal  and  other
professional  and  administrative  expenses.  We  incur  expenses  associated  with  operating  as  a  public  company,  including
expenses for personnel, legal, accounting and audit fees, board of directors’ costs, directors' and officers' liability insurance
premiums,  NASDAQ  listing  fees,  expenses  related  to  investor  relations  and  fees  related  to  business  development  and
maintaining  our  patent  and  license  portfolio.  Our  selling  costs  in  2019  include  employee  expenses  as  well  as  professional
fees related to the preparation of a commercial launch of etranacogene dezaparvovec.

Selling, general and administrative expenses for the year ended December 31, 2019 were $33.5 million, compared

to $25.3 million and $24.6 million for the years ended December 31, 2018 and 2017, respectively.

● We incurred $10.5 million in personnel and consulting expenses in 2019 compared to $8.9 million in 2018 and
$8.4  million  in  2017.  The  increase  of  $1.6  million  in  2019  compared  to  2018  was  primarily  driven  by  an
increase in personnel and consulting related expenses to support our growth;

● We incurred $9.4 million of share-based compensation expenses in 2019 compared to $6.7 million in 2018 and
$6.3  million  in  2017.  The  increase  in  2019  compared  to  2018  of  $2.7  million  was  primarily  driven  by  the
appreciation of our share price and increase in number of grants. The increase in 2018 compared to 2017 of
$0.4 million is primarily related to the appreciation of our share price; and

● We  incurred  $6.0  million  in  professional  fees  in  2019  compared  to  $4.2  million  in  2018  and  $4.8  million  in

2017. We regularly incur accounting, audit and legal fees associated with operating as a public company.

Other items, net

In 2019, we recognized $0.7 million in income related to payments received from European authorities to subsidize

our research and development efforts in the Netherlands compared to $1.0 million in 2018 and $1.2 million in 2017.

In January 2018, we began recognizing other income from the subleasing of a portion of our Amsterdam facility. We

present expenses related to such income as other expense.

Following the termination of our collaboration with Chiesi in July 2017, we recognized $13.8 million of income that

was previously treated as deferred revenue. We recognized no such income in 2019 and 2018.

In 2017, we recognized other expense of $1.7 million related to our decision to not seek renewal of the marketing
authorization for the Glybera program, as well as the termination of our collaboration agreements with Chiesi. We did not
recognize any such expenses in 2019 or 2018.

In 2017, we accrued $0.6 million in contract termination costs related to vacated facilities at our Amsterdam site.

We did not recognize any such expenses in 2019 or 2018.

In 2017, we accrued $0.8 million related to various exit activities conducted during the year. We did not recognize

any such expenses in 2019 or 2018.

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Other non-operating items, net

We recognize interest income associated with our cash and cash equivalents.

We hold monetary items and enter into transactions in foreign currencies, predominantly in euros and U.S. dollars.

We recognize foreign exchange results related to changes in these foreign currencies.

We  issued  warrants  to  Hercules  and  lenders  of  a  convertible  loan  in  2013  and  to  BMS  in  2015.  We  recognize
changes  in  the  fair  value  of  these  warrants  within  other  non-operating  income  /  (expense).    Following  the  exercise  of  the
warrants by Hercules in February 2019 we no longer recognize changes in the fair value of these warrants within other non-
operating (expense) / income.

Our non-operating items, net, for the years ended December 31, 2019, 2018 and 2017 were as follows:

Year ended December 31, 

2019

2018

2017

2019 vs 2018

2018 vs 2017

Interest income
Interest expense
Foreign currency (losses) / gains, net
Other non-operating (losses) / gains, net
Total non-operating income, net

    $  3,547     $  2,729     $

(in thousands)
 117     $

 818     $

 (3,810)
 (268)
 (2,530)
$  (3,061)

 (2,160)
 4,382
 208
$  5,159

 (2,232)
 (3,566)
 (2,435)
$  (8,116)

 (1,650)
 (4,650)
 (2,738)
$  (8,220)

 2,612
 72
 7,948
 2,643
$  13,275

We  raised  $85.3  million  in  October  2017,  $138.4  million  in  our  May  2018  and  $242.7  million  in  our  September
2019 public follow-on offering. The resulting increase in our cash on hand increased our interest income in the year ended
December 31, 2019 to $3.5 million compared to $2.7 million in 2018 and $0.1 million in 2017.

In 2019, we recognized a net foreign currency loss of $0.3 million related to our borrowings from Hercules and our

cash and cash equivalents, compared to a net gain of $4.4 million in 2018 and a net loss of $3.6 million in 2017.

In  2019,  we  recognized  a  $2.5  million  loss  related  to  fair  value  changes  of  warrants,  compared  to  a  gain  of
$0.2 million in 2018 and a loss of $2.2 million in 2017. The loss is primarily driven by the increase in fair value of the BMS
warrants.

Financial Position, Liquidity and Capital Resources

As of December 31, 2019, we had cash, cash equivalents and restricted cash of $380.7 million. We currently expect
that  our  cash  and  cash  equivalents  will  be  sufficient  to  fund  operations  into  mid-2022.  The  table  below  summarizes  our
consolidated cash flow data for the years ended December 31:

Cash, cash equivalents and restricted cash at the beginning of the period

Net cash used in operating activities
Net cash used in investing activities
Net cash generated from financing activities

Foreign exchange impact
Cash, cash equivalents and restricted cash at the end of period

2019

$

Year ended December 31, 
2018
(in thousands)
 161,851
$
 (76,037)
 (4,245)
 157,961
 (2,187)
 237,342

$

$

$  237,342
 (98,684)
 (6,647)
 248,821
 (106)
$  380,726

2017

 134,324
 (64,270)
 (5,583)
 90,074
 7,306
 161,851

We have incurred losses and cumulative negative cash flows from operations since our business was founded by our
predecessor  entity  AMT  Therapeutics  Holding  N.V.  (“AMT”)  in  1998.  We  had  a  net  loss  of  $124.2  million  in  2019,
$83.3  million  in  2018,  and  $79.3  million  in  2017.  As  of  December  31,  2019,  we  had  an  accumulated  deficit  of
$659.7 million.

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Sources of liquidity

From  our  first  institutional  venture  capital  financing  in  2006  through  2019,  we  funded  our  operations  primarily
through  private  placements  and  public  offerings  of  equity  securities,  convertible  and  other  debt  securities  and  to  a  lesser
extent upfront, target designation or similar payments from our collaboration partners.

On September 10, 2019, we completed a follow-on public offering of 4,891,305 ordinary shares at a public offering
price  of  $46.00  per  ordinary  share,  and  on  September  13,  2019,  we  completed  the  sale  of  an  additional  733,695  ordinary
shares at a public offering price of $46.00 per ordinary share pursuant to the exercise by the underwriters of the option to
purchase  additional  ordinary  shares,  resulting  in  total  gross  proceeds  to  us  of  $258.8  million.  The  net  proceeds  from  this
offering were $242.7 million, after deducting underwriting discounts and commissions and other offering expenses payable
by  us.  We  deducted  $0.6  million  of  expenses  incurred  related  to  this  offering  from  additional  paid-in  capital  in  the
accompanying  consolidated  balance  sheets  and  reflected  this  within  the  proceeds  from  public  offering  of  shares,  net  of
issuance costs within the cash flows from financing activities.

On  December  6,  2018,  we  signed  an  amendment  to  the  Second  Amended  and  Restated  Loan  and  Security
Agreement (the “2018 Amended Facility”) that both refinanced our existing $20 million credit facility and provided us with
an additional commitment of $30 million (of which $15 million is subject to the discretion of Hercules). At signing, we drew
down an additional $15 million, for a total outstanding amount of $35 million. We have the right to draw another $15 million
through June 30, 2020 subject to the terms of the 2018 Amended Facility.

The  2018  Amended  Facility  extends  the  loan’s  maturity  date  until  June  1,  2023.  The  interest-only  period  was
initially extended from November 2018 to January 1, 2021. The interest-only period was further extended to January 1, 2022
as a result of meeting the provision in the 2018 Amended Facility of raising more than $90.0 million in equity financing. We
met this provision as a result of the follow-on public offering completed in September 2019. As of December 31, 2019, $35
million was outstanding under the 2018 Amended Facility (2018: $35 million). We are required to repay the facility in equal
monthly installments of principal and interest between the end of the interest-only period and the maturity date. The variable
interest  rate  is  equal  to  the  greater  of  (i)  8.85%  or  (ii)  8.85%  plus  the  prime  rate  less  5.50%.  Under  the  2018  Amended
Facility, we paid a facility fee equal to 0.50% of the $35,000,000 loan outstanding and will owe a back-end fee of 4.95% of
the outstanding debt.

On May 7, 2018, we completed a follow-on public offering of 5,175,000 ordinary shares at a public offering price of
$28.50  per  ordinary  share,  resulting  in  gross  proceeds  to  us  of  $147.5  million.  The  net  proceeds  from  this  offering  were
$138.4  million,  after  deducting  underwriting  discounts  and  commissions  and  other  offering  expenses  payable  by  us.  We
deducted  $0.2  million  of  expenses  incurred  related  to  this  offering  from  additional  paid-in  capital  in  the  accompanying
consolidated balance sheet and reflected this within the proceeds from public offering of shares, net of issuance costs with
the cash flows from financing activities.

On October 27, 2017, we completed a follow-on public offering of 5,000,000 ordinary shares at a public offering
price of $18.25 per ordinary share, resulting in gross proceeds to us of $91.3 million. The net proceeds from this offering
were $85.3 million, after deducting underwriting discounts and commissions and other offering expenses payable by us. We
deducted  $0.5  million  of  expenses  incurred  related  to  this  offering  from  additional  paid-in  capital  in  the  accompanying
consolidated balance sheet and reflected this within the proceeds from public offering of shares, net of issuance costs with
the cash flows from financing activities.

We expect to continue to incur losses and to generate negative cash flows. We have no firm sources of additional
funding. Until such time, if ever, as we can generate substantial cash flows from successfully commercializing our product
candidates, we expect to finance our cash needs through a combination of equity offerings, debt financings, collaborations,
strategic alliances and marketing, distribution and licensing arrangements.

We  are  subject  to  covenants  under  our  2018  Amended  Facility  and  may  become  subject  to  covenants  under  any
future  indebtedness  that  could  limit  our  ability  to  take  specific  actions,  such  as  incurring  additional  debt,  making  capital
expenditures  or  declaring  dividends,  which  could  adversely  impact  our  ability  to  conduct  our  business.  In  addition,  our
pledge of assets as collateral to secure our obligations under the 2018 Amended Facility may limit our ability to obtain debt
financing. To the extent we need to finance our cash needs through equity offerings or debt financings, such financing may
be subject to unfavorable terms including without limitation, the negotiation and execution of definitive

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documentation,  as  well  as  credit  and  debt  market  conditions,  and  we  may  not  be  able  to  obtain  such  financing  on  terms
acceptable  to  us  or  at  all.  If  financing  is  not  available  when  needed,  including  through  debt  or  equity  financings,  or  is
available  only  on  unfavorable  terms,  we  may  be  unable  to  meet  our  cash  needs.  If  we  raise  additional  funds  through
collaborations,  strategic  alliances  or  marketing,  distribution  or  licensing  arrangements  with  third  parties,  we  may  have  to
relinquish valuable rights to our technologies, future revenue streams or product candidates or grant licenses on terms that
may not be favorable to us. If we are unable to raise additional funds through equity or debt financings when needed, we may
be required to delay, limit, reduce or terminate our product development or future commercialization efforts or grant rights to
develop and market product candidates that we would otherwise prefer to develop and market ourselves, which could have a
material adverse effect on our business, financial conditions, results of operations and cash flows.

Net Cash used in operating activities

Net cash used in operating activities was $98.7 million for the annual period ended December 31, 2019, and
consisted  of  a  net  loss  of  $124.2  million  adjusted  for  non-cash  items,  including  depreciation  and  amortization  expense  of
$6.7 million, share-based compensation expense of $17.5 million, fair value loss of derivative financial instruments of $2.5
million, unrealized foreign exchange loss of $0.9 million, and a decrease in unamortized deferred revenue of $5.0 million.
Net cash used in operating activities also included changes in operating assets and liabilities of $2.9 million. These changes
primarily related to a net increase in accounts receivable and accrued income, prepaid expenses and other current assets of
$4.8 million and a net increase in accounts payable, accrued expenses, other liabilities and operating leases of $7.7 million
primarily related to our etranacogene dezaparvovec and AMT-130 clinical trials.

Net cash used in operating activities was $76.0 million for the annual period ended December 31, 2018, and
consisted  of  a  net  loss  of  $83.3  million  adjusted  for  non-cash  items,  including  depreciation  and  amortization  expense  of
$12.4  million,  share-based  compensation  expense  of  $10.7  million,  fair  value  gain  of  derivative  financial  instruments  and
contingent consideration of $4.1 million, unrealized foreign exchange gain of $5.5 million, deferred tax of $0.2 million, a
decrease in lease incentives of $0.3 million, and a decrease in unamortized deferred revenue of $8.5 million. Net cash used in
operating activities also included changes in operating assets and liabilities of $2.3 million.

Net cash used in operating activities was $64.3 million for the annual period ended December 31, 2017, and
consisted of a net loss of $79.3 million adjusted for non-cash items, including depreciation and amortization expense of $7.5
million,  share-based  compensation  expense  of  $10.3  million,  fair  value  loss  of  derivative  financial  instruments  and
contingent consideration of $5.2 million, unrealized foreign exchange loss of $4.2 million, deferred tax of $0.2 million, an
increase in lease incentives of $2.2 million, and a decrease in unamortized deferred revenue of $21.1 million. Net cash used
in operating activities also included changes in operating assets and liabilities of $6.4 million.

Net cash used in investing activities

In 2019, we used $6.6 million in our investing activities compared to $4.2 million in 2018 and $5.6 million in 2017.

Build out of Lexington site
Build out of Amsterdam site
Acquisition of licenses and patents
Total investments

2019

2017

Year ended December 31, 
2018
(in thousands)
$  (4,164) $  (1,596) $  (1,426)
 (3,035)
 (1,122)
$  (6,647) $  (4,245) $  (5,583)

 (1,487)
 (996)

 (788)
 (1,861)

In 2019, we invested $4.2 million in our facility in Lexington compared to $1.6 million in 2018 and $1.4 million in
2017.  Our  investments  in  2019  primarily  relate  to  improvements  we  made  to  the  additional  space  rented  as  from  June  1,
2019.

In 2019, we invested $1.5 million in our facility in Amsterdam compared to $0.8 million in 2018 and $3.0 million in

2017.

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Net cash generated from financing activities

We  received  net  proceeds  of  $242.7  million  associated  with  our  public  follow-on  offering  in  September  2019,
$138.4  million  associated  with  our  public  follow-on  offering  in  May  2018  and  $85.3  million  associated  with  our  public
follow-on offering in October 2017.

We  received  net  proceeds  of  $0.5  million  associated  with  the  exercise  of  the  Hercules  warrants  by  Hercules  in

February 2019.

We received net proceeds of $14.8 million associated with the 2018 Amended Facility in December 2018.

In  2019,  we  received  $5.6  million  from  the  exercise  of  options  to  purchase  ordinary  shares  issued  in  accordance

with our share incentive plans, compared to $4.8 million in 2018 and $4.0 million in 2017.

In 2017, we paid $0.6 million contingent consideration in relation to our 2014 acquisition of the InoCard business.

No such disbursements were made in 2019 and 2018.

Funding requirements

We believe our cash and cash equivalents as of December 31, 2019 will enable us to fund our operating expenses
including  our  debt  repayment  obligations  as  they  become  due  and  capital  expenditure  requirements  into  mid-2022.  Our
future capital requirements will depend on many factors, including but not limited to:

● the cost and timing of future commercialization activities, including product manufacturing, marketing, sales and

distribution of any of our product candidates for which we receive marketing approval in the future;

● the amount and timing of revenue, if any, we receive from commercial sales of any product candidates for which

we, or any collaboration partner, receive marketing approval in the future;

● the  scope,  timing,  results  and  costs  of  our  current  and  planned  clinical  trials,  including  those  for  etranacogene

dezaparvovec in hemophilia B and AMT-130 in Huntington’s disease;

● the  scope,  timing,  results  and  costs  of  preclinical  development  and  laboratory  testing  of  our  additional  product

candidates;

● the need for additional resources and related recruitment costs to support the preclinical and clinical development

of our product candidates;

● the need for any additional tests, studies, or trials beyond those originally anticipated to demonstrate the safety or

efficacy of our product candidates and technologies;

● the cost, timing and outcome of regulatory reviews associated with our product candidates;
● our ability to enter into collaboration arrangements in the future;
● the costs and timing of preparing, filing, expanding, acquiring, licensing, maintaining, enforcing and prosecuting

patents and patent applications, as well as defending any intellectual property-related claims;

● the repayments of the principal amount of our venture debt loan with Hercules, which will contractually start in

January 2022 and will run through June 2023;

● the extent to which we acquire or in-license other businesses, products, product candidates or technologies; and
● the costs associated with maintaining quality compliance and optimizing our manufacturing processes, including

the operating costs associated with our Lexington, Massachusetts manufacturing facility;

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Contractual obligations and commitments

The table below sets forth our contractual obligations and commercial commitments as of December 31, 2019, that

are expected to have an impact on liquidity and cash flows in future periods.

Debt obligations (including $11.5 million
interest payments)
Operating lease obligations
Total

Less than 1
year

Between 1
and 2 years

Between 2
and 5 years
(in thousands)

Over 5 years

Total

$

$

 4,119
 5,899
 10,018

$

$

 3,141
 5,522
 8,663

$

$

 39,271
 17,170
 56,441

$

$

 — $

 34,170
 34,170

$

 46,531
 62,761
 109,292

We have obligations to make future payments to third parties that become due and payable on the achievement of
certain development, regulatory and commercial milestones (such as the start of a clinical trial, filing of a Biologics License
Application, approval by the FDA or product launch). We have not included these commitments on our balance sheet or in
the table above because the achievement and timing of these milestones is not fixed and determinable.

We  enter  into  contracts  in  the  normal  course  of  business  with  clinical  research  organizations  (“CROs”)  for
preclinical  research  studies  and  clinical  trials,  research  supplies  and  other  services  and  products  for  operating  purposes.
These contracts generally provide for termination on notice, and therefore are cancelable contracts and not included in the
table of contractual obligations and commitments.

Off-Balance Sheet Arrangements

As  of  December  31,  2019,  we  did  not  have  any  off-balance  sheet  arrangement  as  defined  in  Item  303(a)(4)  of

Regulation S-K.

Item 7A.  Quantitative and Qualitative Disclosures About Market Risk

We are exposed to a variety of financial risks in the normal course of our business, including market risk (including
currency,  price  and  interest  rate  risk),  credit  risk  and  liquidity  risk.  Our  overall  risk  management  program  focuses  on
preservation of capital and the unpredictability of financial markets and has sought to minimize potential adverse effects on
our financial performance and position.

Market Risk

Currency risk

We are exposed to foreign exchange risk arising from various currencies, primarily with respect to the U.S. dollar
and euro and to a lesser extent to the British pound. As our U.S. operating entity primarily conducts its operations in U.S.
dollars, its exposure to changes in foreign currency is insignificant.

Our  Dutch  entities  hold  significant  amounts  of  U.S.  dollars  in  cash  and  cash  equivalents,  have  debt  and  interest
obligations  to  Hercules  denominated  in  U.S.  dollars,  generate  collaboration  revenue  denominated  in  U.S.  dollars,  receive
services  from  vendors  denominated  in  U.S.  dollars  and  occasionally  British  Pounds  and  fund  the  operations  of  our  U.S.
operating entity in U.S. dollars. Foreign currency denominated account receivables and account payables are short-term in
nature (generally 30 to 45 days).

Variations in exchange rates will impact earnings and other comprehensive income. At December 31, 2019, if the
euro had weakened 10% against the U.S. dollar with all other variables held constant, pre-tax earnings for the year would
have  been  $24.7  million  higher  (December  31,  2018:  $12.9  million  higher),  and  other  comprehensive  income  would  have
been $31.9 million lower (December 31, 2018: $9.1 million lower). Conversely, if the euro had strengthened 10% against the
U.S.  dollar  with  all  other  variables  held  constant,  pre-tax  earnings  for  the  year  would  have  been  $24.7  million  lower
(December  31,  2018:  $12.9  million  lower),  and  other  comprehensive  income  would  have  been  $31.8  million  higher
(December 31, 2018: $12.0 million higher).

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We strive to mitigate foreign exchange risk through holding sufficient funds in euro and dollars to finance budgeted

cash flows for the next year.

The  sensitivity  in  other  comprehensive  income  to  fluctuations  in  exchange  rates  is  related  to  the  funding  by  our
Dutch entities of the investing and operating activities of our U.S. based entity as well as from translating the net assets of
our Dutch entities from their functional currency euro into our reporting currency U.S. dollar.

Price risk

The market prices for the provision of preclinical and clinical materials and services, as well as external contracted

research, may vary over time.

The commercial prices of any of our products or product candidates are currently uncertain.

We are not exposed to commodity price risk.

We do not hold investments classified as available-for-sale or at fair value through profit or loss; therefore, we are

not exposed to equity securities price risk.

Interest rate risk

Our interest rate risk arises from short- and long-term debt. In June 2013, we entered into the Hercules Agreement,
which was last amended and restated in December 2018, under which our borrowings bear interest at a variable rate with a
fixed floor. Long-term debt issued at fixed rates expose us to fair value interest rate risk. As of December 31, 2019, the loan
bore an interest rate of 8.85%.

As of December 31, 2019, if interest rates on borrowings had been 1.0% higher/lower with all other variables held

constant, pre-tax earnings for the year would have been $0.3 million (2018: $0.2 million; 2017: $0.2 million) lower/ higher.

Credit Risk

Credit risk is managed on a consolidated basis. Credit risk arises from cash and cash equivalents and deposits with
banks and financial institutions, outstanding receivables and committed transactions with collaboration partners and security
deposits paid to landlords. We currently have no wholesale debtors other than BMS.

We deposited funds as security to our landlords related to our facility in Lexington, Massachusetts and our facility in
Amsterdam. We also deposited funds to the provider of our U.S. corporate credit cards. The deposits are neither impaired nor
past due.

Our  cash  and  cash  equivalents  include  bank  balances,  demand  deposits  and  other  short-term  highly  liquid
investments  (with  maturities  of  less  than  three  months  at  the  time  of  purchase)  that  are  readily  convertible  into  a  known
amount  of  cash  and  are  subject  to  an  insignificant  risk  of  fluctuation  in  value.  Restricted  cash  includes  deposits  made  in
relation to facility leases. Cash, cash equivalents and restricted cash were placed at the following banks:

As of December 31,

2019

2018

Amount

Credit rating

Amount

Credit rating

Bank
Bank of America
Rabobank
Citizens Bank
Total

$

$

 315,720  
 63,262

 1,744  

 380,726

in thousands

Aa2
Aa3
A1

$

$

 30,445  
 205,654

 1,243  

 237,342

Aa3
Aa3
A1

Ratings are by Moody’s.

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Liquidity Risk

We  believe  that  our  existing  cash  and  cash  equivalents  will  enable  us  to  fund  our  operating  expenses  and  capital
expenditure requirements into mid-2022. We manage liquidity through a rolling forecast of our liquidity reserve on the basis
of expected cash flow and raise cash if and when needed, either through the issuance of shares or credit facilities.

The table below analyzes our financial liabilities in relevant maturity groupings based on the length of time until the
contractual maturity date, as of the balance sheet date. Disclosed in the table below are the contractual undiscounted cash
flows. Balances due within 12 months equal their carrying value as the impact of discounting is not significant.

At December 31, 2018
Long-term debt
Accounts payable, accrued expenses and
other current liabilities
Derivative financial instruments
Total
At December 31, 2019
Long-term debt
Accounts payable, accrued expenses and
other current liabilities
Derivative financial instruments
Total

$

$

$

$

Undefined

Less than
1 year

Between
1 - 2 years
in thousands

Between
2 - 5 years

Over 5 years

 — $

 3,119

$

 4,119

$

 40,939

$

—  

 803
 803

$

 11,452
 572
 15,143

 — $

 4,119

$

$

 —  
 —  
$

 4,119

 —  
 —  
$

 40,939

 3,141

$

 39,271

$

 —  

 18,138

 3,075
 3,075

$

 —  
$

 22,257

 —  
 —  
$

 3,141

 —  
 —  
$

 39,271

 —

 —
 —
 —

 —

 —
 —
 —

Due to uncertainty of timing of exercise of warrants by BMS, the amount owed to derivative financial instruments is
classified as undefined in time. As of December 31, 2019, we expect the BMS warrants to be exercised within two and four
years after the balance sheet date.

Item 8.  Financial Statements and Supplementary Data

Our consolidated financial statements and the notes thereto, included in Part IV, Item 15, beginning on page 89, are

incorporated by reference into this Item 8.

Selected quarterly financial data (unaudited)

You should read the following tables presenting our unaudited quarterly results of operations in conjunction with the
consolidated  financial  statements  and  related  notes  contained  elsewhere  in  this  Annual  Report  on  Form  10-K.  We  have
prepared  this  unaudited  information  on  the  same  basis  as  our  audited  consolidated  financial  statements.  Our  quarterly
operating  results  have  fluctuated  in  the  past  and  may  continue  to  do  so  in  the  future  as  a  result  of  a  number  of  factors,
including, but not limited to, the timing and nature of research and development activities.

Summarized quarterly information for the two fiscal years ended December 31, 2019 and 2018, respectively, is as

follows:

Revenue
Net loss
Basic and diluted net loss per ordinary share

For the Quarter Ended
(unaudited)

December 31,
2019

September 30,
2019

June 30,
2019

March 31,
2019

(in thousands, except per share data)

    $

 2,625     $

 1,046     $  2,474     $

 (41,426)
 (0.95)

$

 (23,604)
 (0.58)

   (31,399)
 (0.83)
$

$

$

 1,136
 (27,772)
 (0.74)

Note: basic and diluted net loss per ordinary share for the four quarters in 2019 do not equal the annual reported

amount due to rounding.

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Revenue
Net loss
Basic and diluted net loss per ordinary share

For the Quarter Ended
(unaudited)

December 31,
2018

September 30,
2018

June 30,
2018

March 31,
2018

in thousands, except per share data

    $

 1,608     $

 3,148     $

 3,050     $

 (21,888)
 (0.59)

$

 (22,035)
 (0.59)

 (20,592)
 (0.57)

$

$

$

 3,478
 (18,789)
 (0.59)

Item 9.  Changes in and Disagreements With Accountants on Accounting and Financial Disclosure

None.

Item 9A.  Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Our  management,  with  the  participation  of  our  chief  executive  officer  (“CEO”),  who  also  serves  as  our  chief
financial  officer,  evaluated  the  effectiveness  of  our  disclosure  controls  and  procedures  (as  defined  in  Rules  13a-15(e)  and
15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) as of December 31, 2019. Based on
such  evaluation,  our  CEO  has  concluded  that  as  of  December  31,  2019,  our  disclosure  controls  and  procedures  were
effective.

Management’s Annual Report on Internal Control Over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting,
as  defined  in  Rules  13a-15(f)  and  15d-15(f)  under  the  Exchange  Act.  This  rule  defines  internal  control  over  financial
reporting  as  a  process  designed  by,  or  under  the  supervision  of,  a  company’s  chief  executive  officer  and  chief  financial
officer and effected by our board of directors, management and other personnel, to provide reasonable assurance regarding
the  reliability  of  financial  reporting  and  the  preparation  of  financial  statements  for  external  purposes  in  accordance  with
generally accepted accounting principles and includes those policies and procedures that (1) pertain to the maintenance of
records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company;
(2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in
accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made
only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance
regarding  prevention  or  timely  detection  of  unauthorized  acquisition,  use,  or  disposition  of  our  assets  that  could  have  a
material effect on the financial statements.

We  assessed  the  effectiveness  of  our  internal  control  over  financial  reporting  as  of  December  31,  2019.  This
assessment  was  performed  under  the  direction  and  supervision  of  our  CEO  and  based  on  criteria  established  in  Internal
Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission
(“COSO”).  Our  management’s  assessment  of  the  effectiveness  of  our  internal  control  over  financial  reporting  included
testing and evaluating the design and operating effectiveness of our internal controls. In our management’s opinion, we have
maintained effective internal control over financial reporting as of December 31, 2019, based on criteria established in the
COSO 2013 framework.

Our independent registered public accounting firm, which has audited the consolidated financial statements included
in this Annual Report on Form 10-K, has also issued an audit report on the effectiveness of our internal control over financial
reporting as of December 31, 2019. Their report is filed within this Annual Report on Form 10-K.

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Inherent Limitations of Internal Controls

Our  management,  including  our  CEO,  does  not  expect  that  our  disclosure  controls  and  procedures  or  our  internal
controls will prevent all errors and all fraud. A control system, no matter how well conceived and operated, can provide only
reasonable, not absolute, assurance that the objectives of the control system are met. Because of the inherent limitations in all
control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any,
within the Company have been detected. These inherent limitations include the realities that judgments in decision-making
can  be  faulty,  and  that  breakdowns  can  occur  because  of  a  simple  error  or  mistake.  Additionally,  controls  can  be
circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of the
control. The design of any system of controls also is based in part upon certain assumptions about the likelihood of future
events,  and  there  can  be  no  assurance  that  any  design  will  succeed  in  achieving  its  stated  goals  under  all  potential  future
conditions. Over time, controls may become inadequate because of changes in conditions, or the degree of compliance with
the policies or procedures may deteriorate. Projections of any evaluation of effectiveness to future periods are subject to the
risk  that  controls  may  become  inadequate  because  of  changes  in  conditions,  or  that  the  degree  of  compliance  with  the
policies or procedures may deteriorate. Because of its inherent limitations, internal control over financial reporting may not
prevent or detect misstatements due to error or fraud.

Changes in internal control over financial reporting

During the fourth quarter of 2019, there was no change in our internal control over financial reporting that materially

affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Item 9B.  Other Information

None.

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Item 10.  Directors, Executive Officers and Corporate Governance

Part III

The  information  required  by  this  Item  regarding  our  directors,  executive  directors  and  corporate  governance  is
incorporated into this section by reference to our Proxy Statement for our 2020 Annual Meeting of Shareholders or will be
included in an amendment to this Annual Report on Form 10-K.

Item 11.  Executive Compensation

The  information  required  by  this  Item  regarding  executive  compensation  is  incorporated  into  this  section  by
reference to our Proxy Statement for our 2020 Annual Meeting of Shareholders or will be included in an amendment to this
Annual Report on Form 10-K.

Item 12.  Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

The information required by this Item regarding security ownership of certain beneficial owners, management and
related  stockholder  matters,  our  equity  compensation  plans  and  securities  under  our  equity  compensation  plans,  is
incorporated into this section by reference to our Proxy Statement for our 2020 Annual Meeting of Shareholders or will be
included in an amendment to this Annual Report on Form 10-K.

Item 13.  Certain Relationships and Related Transactions, and Director Independence

The  information  required  by  this  Item  regarding  certain  relationships  and  related  transactions  and  director
independence  is  incorporated  into  this  section  by  reference  to  our  Proxy  Statement  for  our  2020  Annual  Meeting  of
Shareholders or will be included in an amendment to this Annual Report on Form 10-K.

Item 14.  Principal Accounting Fees and Services

The information required by this Item regarding our principal accountant fees and services is incorporated into this
section  by  reference  to  our  Proxy  Statement  for  our  2020  Annual  Meeting  of  Shareholders  or  will  be  included  in  an
amendment to this Annual Report on Form 10-K.

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Item 15.  Exhibits, Financial Statements Schedules

Exhibits, Financial Statements Schedules

Part IV

(a)

Financial Statements. The following consolidated financial statements of uniQure N.V. are filed as part of
this report:

Report of Independent Registered Public Accounting Firm – KPMG Accountants N.V.
Report of Independent Registered Public Accounting Firm – PricewaterhouseCoopers Accountants N.V.
Consolidated Balance Sheets as of December 31, 2019 and 2018
Consolidated Statements of Operations and Comprehensive Loss for the Years Ended December 31, 2019, 2018 and

2017

Consolidated Statements of Shareholders’ Equity for the Years Ended December 31, 2019, 2018 and 2017
Consolidated Statements of Cash Flows for the Years Ended December 31, 2019, 2018 and 2017
Notes to Consolidated Financial Statements for the Years Ended December 31, 2019, 2018 and 2017

Page

91
94
95

96
97
98
99

(b)

(c)

Financial Statements Schedules. Financial Statement Schedules have been omitted because of the absence
of conditions under which they are required or because the required information, where material, is shown
in the financial statements or notes.

Other  Exhibits.  The  Exhibit  Index  immediately  preceding  the  signature  page  of  this  Annual  Report  on
Form 10-K is incorporated herein by reference.

Item 16.  Form 10-K Summary

Not applicable.

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INDEX TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2019, 2018 AND 2017

Report of Independent Registered Public Accounting Firm – KPMG Accountants N.V.
Report of Independent Registered Public Accounting Firm – PricewaterhouseCoopers Accountants N.V.
Consolidated Balance Sheets as of December 31, 2019 and 2018
Consolidated Statements of Operations and Comprehensive Loss for the Years Ended December 31, 2019, 2018 and

2017

Consolidated Statements of Shareholders’ Equity for the Years Ended December 31, 2019, 2018 and 2017
Consolidated Statements of Cash Flows for the Years Ended December 31, 2019, 2018 and 2017
Notes to Consolidated Financial Statements

Page

91
94
95

96
97
98
99

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Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Directors
uniQure N.V.:

Opinions on the Consolidated Financial Statements and Internal Control Over Financial Reporting

We have audited the accompanying consolidated balance sheet of uniQure N.V. and subsidiaries (the Company) as of
December 31, 2019, the related consolidated statements of operations and comprehensive loss, shareholders’ equity, and cash
flows for the year then ended, and the related notes (collectively, the consolidated financial statements). We also have audited
the Company’s internal control over financial reporting as of December 31, 2019, based on criteria established in Internal
Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway 
Commission.  

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the

financial position of the Company as of December 31, 2019, and the results of its operations and its cash flows for the year
then ended, in conformity with U.S. generally accepted accounting principles. Also in our opinion, the Company maintained,
in all material respects, effective internal control over financial reporting as of December 31, 2019 based on criteria
established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the
Treadway Commission.

Change in Accounting Principle

As discussed in Note 6 to the consolidated financial statements, the Company has changed its method of accounting

for leases as of January 1, 2019 due to the adoption of ASC 842, Leases.

Basis for Opinions

The Company’s management is responsible for these consolidated financial statements, for maintaining effective

internal control over financial reporting, and for its assessment of the effectiveness of internal control over financial
reporting, included in the accompanying Management’s Annual Report on Internal Controls Over Financial Reporting. Our
responsibility is to express an opinion on the Company’s consolidated financial statements and an opinion on the Company’s
internal control over financial reporting based on our audits. We are a public accounting firm registered with the Public
Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the
Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and
Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and

perform the audits to obtain reasonable assurance about whether the consolidated financial statements are free of material
misstatement, whether due to error or fraud, and whether effective internal control over financial reporting was maintained in
all material respects.

Our audit of the consolidated financial statements included performing procedures to assess the risks of material

misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the
consolidated financial statements. Our audit also included evaluating the accounting principles used and significant estimates
made by management, as well as evaluating the overall presentation of the consolidated financial statements. Our audit of
internal control over financial reporting included obtaining an understanding of internal control over financial reporting,
assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of
internal control based on the assessed risk. Our audits also included performing such other procedures as we considered
necessary in the circumstances. We believe that our audits provide a reasonable basis for our opinions.

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Definition and Limitations of Internal Control Over Financial Reporting

A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding

the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with
generally accepted accounting principles. A company’s internal control over financial reporting includes those policies and
procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the
transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as
necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that
receipts and expenditures of the company are being made only in accordance with authorizations of management and
directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized
acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.

Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may
deteriorate.

Critical Audit Matters

The critical audit matter communicated below is a matter arising from the current period audit of the consolidated
financial statements that was communicated or required to be communicated to the audit committee and that: (1) relates to
accounts or disclosures that are material to the consolidated financial statements and (2) involved our especially challenging,
subjective, or complex judgments. The communication of a critical audit matter does not alter in any way our opinion on the
consolidated financial statements, taken as a whole, and we are not, by communicating the critical audit matter below,
providing separate opinions on the critical audit matter or on the accounts or disclosures to which they relate.

Assessment of progress made towards completion of the active targets as part of the performance obligation for license
revenue

As described in Notes 2.3.19 and 2.3.23 to the consolidated financial statements, the Company primarily generates

license revenue. In 2015 uniQure entered into a collaboration agreement with BMS. uniQure received substantial upfront and
target designation payments in relation to the collaboration predominantly in 2015. uniQure recognizes the above payments
as license revenue in relation to progress made towards completion of the performance obligation.

We identified the assessment of progress made towards completion of the performance obligation as a critical audit

matter due to the high degree of subjective auditor judgement required to evaluate the key assumptions used in the
Company’s model to estimate progress made towards completion, which included the following:

–

–

–

estimated time required to provide services during the different phases of preclinical and clinical development of
the active target;

probability of successfully completing each such phase;

total expected performance period based on its measure of progress towards the completion of activities.

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The primary procedures we performed to address this critical audit matter included the following:

- We tested certain internal controls over the Company’s process to estimate progress towards completion for license
revenue, including controls over the development of the license revenue recognition model, estimated time to
complete each phase, estimate of the probability of successfully completing each phase, and the estimate of total
expected performance period to complete the development of the active targets.

- We assessed the Company’s estimated progress towards completion as per its internally developed model based on
an industry wide study by reference to the Company’s progress to date and the steps still required to be completed
as per the collaboration agreement.

- We performed sensitivity analyses over the progress measured and total expected performance period to assess the

impact on the Company’s determination of license revenue recognized.

- We reviewed the Company’s joint steering committee communications and collaboration agreement provisions and

performed inquiries of the Company on the progress made.

- We assessed the Company’s estimated probability of moving to the next phase as per its internally developed model
based on an industry wide study by reference to the joint steering committee communications and inquiries of the
Company.

/s/ KPMG Accountants N.V.

We have served as the Company’s auditor since 2019.

Amstelveen, the Netherlands
March 2, 2020

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Report of Independent Registered Public Accounting Firm

To the Management Board and Shareholders of uniQure N.V.:

Opinion on the Financial Statements

We have audited the consolidated balance sheet of uniQure N.V. and its subsidiaries (the “Company”) as of 
December 31, 2018, and the related consolidated statements of operations and comprehensive loss, of shareholders’ equity, 
and of cash flows for each of the two years in the period ended December 31, 2018, including the related notes (collectively 
referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in 
all material respects, the financial position of the Company as of December 31, 2018, and the results of its operations and its 
cash flows for each of the two years in the period ended December 31, 2018 in conformity with accounting principles 
generally accepted in the United States of America.    

Basis for Opinion

These consolidated financial statements are the responsibility of the Company's management. Our responsibility is to 
express an opinion on the Company’s consolidated financial statements based on our audit. We are a public accounting firm 
registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be 
independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and 
regulations of the Securities and Exchange Commission and the PCAOB.  

We conducted our audits of these consolidated financial statements in accordance with the standards of the PCAOB.

Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated
financial statements are free of material misstatement, whether due to error or fraud.

Our audits included performing procedures to assess the risks of material misstatement of the consolidated financial
statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included
examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements. Our
audits also included evaluating the accounting principles used and significant estimates made by management, as well as
evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable
basis for our opinion.

Amsterdam, the Netherlands, February 28, 2019
PricewaterhouseCoopers Accountants N.V.

/s/ R.M.N. Admiraal RA

We served as the Company’s auditor from 2006 to 2019, which includes periods before the Company became subject to SEC
reporting requirements.

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uniQure N.V.

CONSOLIDATED BALANCE SHEETS

December 31, 
2019

December 31, 
2018

(in thousands, except share and per share amounts)

Current assets
Cash and cash equivalents
Accounts receivable and accrued income from related party
Prepaid expenses
Other current assets
Total current assets
Non-current assets
Property, plant and equipment, net
Operating lease right-of-use assets
Intangible assets, net
Goodwill
Restricted cash
Total non-current assets
Total assets
Current liabilities
Accounts payable
Accrued expenses and other current liabilities
Current portion of operating lease liabilities
Current portion of deferred rent (see note 2.3.23)
Current portion of deferred revenue
Total current liabilities
Non-current liabilities
Long-term debt
Operating lease liabilities, net of current portion
Deferred rent, net of current portion (see note 2.3.23)
Deferred revenue, net of current portion
Derivative financial instruments related party
Other non-current liabilities
Total non-current liabilities
Total liabilities
Commitments and contingencies
Shareholders' equity
Ordinary shares, €0.05 par value: 60,000,000 shares authorized at
December 31, 2019 and December 31, 2018 and 43,711,954 and 37,351,653
ordinary shares issued and outstanding at December 31, 2019 and
December 31, 2018, respectively.
Additional paid-in-capital
Accumulated other comprehensive loss
Accumulated deficit
Total shareholders' equity
Total liabilities and shareholders' equity

$

$

$

$

$

$

$

377,793
947
4,718
748
384,206

28,771
26,797
5,427
496
2,933
64,424
448,630

5,681
12,457
5,865
—
7,627
31,630

36,062
31,133
—
23,138
3,075
534
93,942
125,572

234,898
233
1,116
329
236,576

29,179
—
5,201
506
2,444
37,330
273,906

3,792
8,232
—
311
7,634
19,969

35,471
—
8,761
28,861
803
435
74,331
94,300

2,651
986,803
(6,689)
(659,707)
323,058
448,630

$

2,299
720,072
(7,259)
(535,506)
179,606
273,906

The accompanying notes are an integral part of these consolidated financial statements.

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CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

uniQure N.V.

License revenues
License revenues from related party
Collaboration revenues
Collaboration revenues from related party
Total revenues
Operating expenses:
Research and development expenses
Selling, general and administrative expenses
Total operating expenses
Other income
Other expense
Loss from operations
Interest income
Interest expense
Foreign currency (losses) / gains, net
Other non-operating (losses) / gains, net
Loss before income tax expense
Income tax (expense) / benefit
Net loss
Other comprehensive income / (loss), net of income tax:
Foreign currency translation adjustments net of tax impact of nil for the
year ended December 31, 2019 (2018: $(0.2) million and 2017: $0.2
million)
Total comprehensive loss

Basic and diluted net loss per ordinary share
Weighted average shares used in computing basic and diluted net loss per
ordinary share

$

$

$

2017

2019

Year ended December 31, 
2018
(in thousands, except share and per share amounts)
8
4,121
4,638
4,340
13,107

—
7,528
—
3,756
11,284

—
4,988
—
2,293
7,281

(94,737)
(33,544)
(128,281)
1,888
(2,028)
(121,140)
3,547
(3,810)
(268)
(2,530)
(124,201)
—
(124,201) $

(74,809)
(25,305)
(100,114)
2,146
(1,548)
(88,232)
2,729
(2,160)
4,382
208
(83,073)
(231)
(83,304) $

(72,172)
(24,635)
(96,807)
15,430
(3,073)
(71,343)
117
(2,232)
(3,566)
(2,435)
(79,459)
199
(79,260)

570
(123,631) $

(5,261)
(88,565) $

2,757
(76,503)

(3.11) $

(2.34) $

(2.94)

39,999,450

35,639,745

26,984,183

The accompanying notes are an integral part of these consolidated financial statements.

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uniQure N.V.

CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY

Ordinary shares

Additional
paid-in

Accumulated
other

comprehensive Accumulated 

Balance at December 31, 2016
Loss for the period
Other comprehensive income
Follow-on public offering
Shares issued as consideration in a
business combination
Exercises of share options
Exercises of convertible loan warrants
Restricted and performance share units
distributed during the period
Share-based compensation expense
Balance at December 31, 2017
Cumulative effect of retroactive
implementation of ASC 606 Revenue
recognition
Loss for the period
Other comprehensive loss
Follow-on public offering
Exercise of share options
Restricted and performance share units
distributed during the period
Share-based compensation expense
Issuance of ordinary shares relating to
employee stock purchase plan
Balance at December 31, 2018
Loss for the period
Other comprehensive income
Follow-on public offering
Hercules warrants exercise
Exercise of share options
Restricted and performance share units
distributed during the period
Share-based compensation expense
Issuance of ordinary shares relating to
employee stock purchase plan
Balance at December 31, 2019

     No. of shares         Amount        capital      

deficit
(in thousands, except share and per share amounts)
$

     (loss)/income     

(6,557) $ (396,058) $

25,257,420
-
-
5,000,000

64,648
603,740
114,172

$ 1,593
-
-
294

$ 464,653
-
-
84,996

4
32
7

584
4,088
1,946

299,060
-
31,339,040

17
-
$ 1,947

(17)
10,280
$ 566,530

-
2,757
-

(79,260)
-
-

-
-
-

-
-

-
-
-

-
-

$

(3,800) $ (475,318) $

—
—
—
5,175,000
425,074

409,948
—

—
—
—
309
19

24
—

—
—
—
138,052
4,741

(24)
10,708

1,802
—
(5,261)
—
—

—
—

23,116
(83,304)
—

—

—
—

Total
shareholders’
equity

63,631
(79,260)
2,757
85,290

588
4,120
1,953

-
10,280
89,359

24,918
(83,304)
(5,261)
138,361
4,760

—
10,708

2,591
37,351,653
—
—
5,625,000
37,175
453,232

—
$ 2,299
—
—
311
2
25

65
$ 720,072
—
—
242,363
1,271
5,210

$

—

—

65
(7,259) $ (535,506) $ 179,606
(124,201)
(124,201)
—
570
242,674
—
1,273
—
5,235
—

—
570
—
—
—

235,692
—

14
—

(14)
17,533

—
—

—
—

—
17,533

9,202
43,711,954

—
$ 2,651

368
$ 986,803

$

—

368
(6,689) $ (659,707) $ 323,058

—

The accompanying notes are an integral part of these consolidated financial statements

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uniQure N.V.

CONSOLIDATED STATEMENTS OF CASH FLOWS

Cash flows from operating activities
Net loss
Adjustments to reconcile net loss to net cash used in operating activities:

Depreciation, amortization and impairment losses
Share-based compensation expense
Change in fair value of derivative financial instruments and contingent

consideration

Unrealized foreign exchange losses / (gains)
Change in deferred tax expense
Change in lease incentives

Changes in operating assets and liabilities:

Accounts receivable and accrued income, prepaid expenses and other current

assets

Accounts payable
Accrued expenses, other liabilities and operating leases
Deferred revenue

Net cash used in operating activities
Cash flows from investing activities
Purchases of intangible assets
Purchases of property, plant and equipment
Net cash used in investing activities
Cash flows from financing activities
Proceeds from issuance of shares related to employee stock option and purchase

plans

Proceeds from exercises of convertible loan warrants
Proceeds from public offering of shares, net of issuance costs
Proceeds from loan increment
Contingent consideration payment
Proceeds from exercise of warrants
Net cash generated from financing activities
Currency effect cash, cash equivalents and restricted cash
Net increase in cash, cash equivalents and restricted cash
Cash, cash equivalents and restricted cash at beginning of period
Cash, cash equivalents and restricted cash at the end of period
Cash and cash equivalents
Restricted cash related to leasehold and other deposits
Total cash, cash equivalents and restricted cash
Supplemental cash flow disclosures:
Cash paid for interest
Non-cash increases (decreases) in accounts payables related to purchases of

intangible assets and property, plant and equipment

Year ended December 31, 

2019

2018
(in thousands)

2017

$ (124,201)

$ (83,304) $ (79,260)

6,669
17,533

2,530
891
-
-

(4,769)
1,652
6,010
(4,999)
(98,684)

(996)
(5,651)
(6,647)

12,415
10,708

7,543
10,280

(4,054)
(5,502)
231
(330)

1,578
1,065
(382)
(8,462)
(76,037)

(1,861)
(2,384)
(4,245)

5,194
4,222
209
2,215

9,715
(1,670)
(1,640)
(21,078)
(64,270)

(1,122)
(4,461)
(5,583)

5,603
-
242,718
-
-
500
248,821
(106)
143,384
237,342
$ 380,726
$ 377,793
2,933
$ 380,726

4,825
-
138,361
14,775
-
-
157,961
(2,187)
75,491
161,851
$ 237,342
$ 234,898
2,444
$ 237,342

4,044
1,322
85,290
-
(582)
-
90,074
7,306
27,527
134,324
$ 161,851
$ 159,371
2,480
$ 161,851

$

$

(3,117)

313

$

$

2,141

$

1,624

(48) $

(1,557)

The accompanying notes are an integral part of these consolidated financial statements.

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uniQure N.V.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

1.

General business information

uniQure (the “Company”) was incorporated on January 9, 2012 as a private company with limited liability (besloten
vennootschap met beperkte aansprakelijkheid) under the laws of the Netherlands. The Company is a leader in the field of
gene  therapy  and  seeks  to  deliver  to  patients  suffering  from  rare  and  other  devastating  diseases  single  treatments  with
potentially curative results. The Company’s business was founded in 1998 and was initially operated through its predecessor
company,  Amsterdam  Molecular  Therapeutics  (AMT)  Holding  N.V  (“AMT”).  In  2012,  AMT  undertook  a  corporate
reorganization, pursuant to which uniQure B.V. acquired the entire business and assets of AMT and completed a share-for-
share exchange with the shareholders of AMT. Effective February 10, 2014, in connection with its initial public offering, the
Company converted into a public company with limited liability (naamloze vennootschap) and changed its legal name from
uniQure B.V. to uniQure N.V.

The  Company  is  registered  in  the  trade  register  of  the  Dutch  Chamber  of  Commerce  (Kamer  van  Koophandel)
under number 54385229. The Company’s headquarters are in Amsterdam, the Netherlands, and its registered office is located
at Paasheuvelweg 25a, Amsterdam 1105 BP, the Netherlands and its telephone number is +31 20 240 6000. The Company’s
website address is www.uniqure.com.

The  Company’s  ordinary  shares  are  listed  on  the  NASDAQ  Global  Select  Market  and  trades  under  the  symbol

“QURE”.

2.

Summary of significant accounting policies

2.1         Basis of preparation

The  Company  prepared  its  consolidated  financial  statements  in  compliance  with  generally  accepted  accounting
principles in the U.S. (“U.S. GAAP”). Any reference in these notes to applicable guidance is meant to refer to authoritative
U.S. GAAP as found in the Accounting Standards Codification (“ASC”) and Accounting Standards Update (“ASU”) of the
Financial Accounting Standards Board (“FASB”).

The consolidated financial statements have been prepared under the historical cost convention, except for derivative

financial instruments and contingent consideration, which are recorded at fair value through profit or loss.

The consolidated financial statements are presented in U.S. dollars, except where otherwise indicated. Transactions
denominated  in  currencies  other  than  U.S.  dollars  are  presented  in  the  transaction  currency  with  the  U.S.  dollar  amount
included in parenthesis, converted at the foreign exchange rate as of the transaction date.

The  consolidated  financial  statements  presented  have  been  prepared  on  a  going  concern  basis  based  on  the
Company’s  cash  and  cash  equivalents  as  of  December  31,  2019  and  the  Company’s  budgeted  cash  flows  for  the  twelve
months following the issuance date.

2.2         Use of estimates

The preparation of consolidated financial statements, in conformity with U.S. GAAP and SEC rules and regulations,
requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure
of contingent assets and liabilities at the date of the consolidated financial statements and reported amounts of revenues and
expenses during the reporting period. Estimates and assumptions are primarily made in relation to revenue recognition in the
determination  and  measurement  of  performance  obligations  and  assessment  of  the  performance  period  over  which  license
revenue  is  recognized,  income  taxes,  including  the  realization  of  deferred  tax  assets,  fair  value  of  derivative  financial
instruments,  share-based  compensation,  measurement  of  accrued  expenses  which  have  not  yet  been  invoiced  as  of  the
balance  sheet  date  and  business  combinations  including  contingent  consideration  payable.  If  actual  results  differ  from  the
Company’s  estimates,  or  to  the  extent  these  estimates  are  adjusted  in  future  periods,  the  Company’s  results  of  operations
could either benefit from, or be adversely affected by, any such change in estimate.

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2.3         Accounting policies

The principal accounting policies applied in the preparation of these consolidated financial statements are set out

below. These policies have been consistently applied to all the years presented, unless otherwise stated.

2.3.1      Consolidation

The  consolidated  financial  statements  comprise  the  financial  statements  of  the  Company  and  its  subsidiaries.
Subsidiaries are all entities over which the Company has a controlling financial interest either through variable interest or
through voting interest. Currently, the Company has no involvement with variable interest entities.

Inter-company transactions, balances, income and expenses on transactions between uniQure entities are eliminated
in  consolidation.  Profits  and  losses  resulting  from  inter-company  transactions  that  are  recognized  in  assets  are  also
eliminated. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies
adopted by the Company.

2.3.2      Current versus non-current classification

The  Company  presents  assets  and  liabilities  in  the  consolidated  balance  sheets  based  on  current  and  non-current

classification.

The term current assets is used to designate cash and other assets or resources commonly identified as those that are
reasonably  expected  to  be  realized  in  cash  or  sold  or  consumed  during  the  normal  operating  cycle  of  the  business.  The
Company’s normal operating cycle is twelve months. All other assets are classified as non-current.

The term current liabilities is used principally to designate obligations whose liquidation is reasonably expected to
require the use of existing resources properly classifiable as current assets, or the creation of other current liabilities. Current
liabilities are expected to be settled in the normal operating cycle. The Company classifies all other liabilities as non-current.

Deferred tax assets and liabilities are classified as non-current assets and liabilities, if any.

2.3.3      Foreign currency translation

The functional currency of the Company and each of its entities (with the exception of uniQure Inc.) is the euro (€).
This represents the currency of the primary economic environment in which the entities operate. The functional currency of
uniQure Inc. is the U.S. dollar ($). The consolidated financial statements are presented in U.S. dollars.

Foreign  currency  transactions  are  measured  and  recorded  in  the  functional  currency  using  the  exchange  rates
prevailing  at  the  dates  of  the  transactions.  Foreign  exchange  gains  and  losses  resulting  from  the  settlement  of  such
transactions and from the re-measurement of monetary assets and liabilities denominated in foreign currencies at exchange
rates prevailing at balance sheet date are recognized in profit and loss.

Upon consolidation, the assets and liabilities of foreign operations are translated into the functional currency of the
shareholding entity at the exchange rates prevailing at the balance sheet date; items of income and expense are translated at
monthly  average  exchange  rates.  The  consolidated  assets  and  liabilities  are  translated  from  uniQure  N.V.’s  functional
currency,  euro,  into  the  reporting  currency  U.S.  dollar  at  the  exchange  rates  prevailing  at  the  balance  sheet  date;  items  of
income  and  expense  are  translated  at  monthly  average  exchange  rates.  Issued  capital  and  additional  paid-in  capital  are
translated  at  historical  rates  with  differences  to  the  balance  sheet  date  rate  recorded  as  translation  adjustments  in  other
comprehensive  income  /  loss.  The  exchange  differences  arising  on  translation  for  consolidation  are  recognized  in
“accumulated  other  comprehensive  income  /  loss”.  On  disposal  of  a  foreign  operation,  the  component  of  other
comprehensive income / loss relating to that particular foreign operation is recognized in profit or loss.

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2.3.4      Fair value measurement

The Company measures certain assets and liabilities at fair value, either upon initial recognition or for subsequent
accounting or reporting. ASC 820, Fair Value Measurements and Disclosures requires disclosure of methodologies used in
determining the reported fair values and establishes a hierarchy of inputs used when available. The three levels of the fair
value hierarchy are described below:

● Level 1 - Valuations based on unadjusted quoted prices in active markets for identical assets or liabilities that

the Company has the ability to access at the measurement date.

● Level  2  -  Valuations  based  on  quoted  prices  for  similar  assets  or  liabilities  in  markets  that  are  not  active  or

models for which the inputs are observable, either directly or indirectly.

● Level 3 - Valuations that require inputs that reflect the Company’s own assumptions that are both significant to

the fair value measurement and are unobservable.

To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the
determination  of  fair  value  requires  more  judgment.  Accordingly,  the  degree  of  judgment  exercised  by  the  Company  in
determining fair value is greatest for instruments categorized as Level 3. A financial instrument’s level within the fair value
hierarchy is based on the lowest level of any input that is significant to the fair value measurement.

Items measured at fair value on a recurring basis include financial instruments and contingent consideration (note 4,
“Fair  value  measurement”).  The  carrying  amount  of  cash  and  cash  equivalents,  accounts  receivable  from  collaborators,
prepaid expenses, other assets, accounts payable, accrued expenses and other current liabilities reflected in the consolidated
balance sheets approximate their fair values due to their short-term maturities.

2.3.5      Business combination

On  July  31,  2014,  the  Company  closed  its  acquisition  of  InoCard  GmbH  (“InoCard”).  This  transaction  was
accounted  for  as  a  business  combination  under  the  acquisition  method  of  accounting.  Accordingly,  the  tangible  and
intangible assets acquired, and liabilities assumed were recorded at fair value as of the date of acquisition, with the excess
purchase  price  recorded  as  goodwill.  The  estimated  fair  values  of  the  assets  acquired,  and  liabilities  assumed  were
determined using the methods discussed in the following paragraphs and required significant judgment and estimates, which
could materially differ from actual values and fair values determined using different methods or assumptions.

a.           Goodwill

Goodwill represents the excess of the purchase price over the fair value of the net assets acquired when accounted
for  using  the  acquisition  method  of  accounting  for  business  combinations.  Goodwill  is  not  amortized  but  is  evaluated  for
impairment  within  the  Company’s  single  reporting  unit  on  an  annual  basis  in  the  fourth  quarter,  or  more  frequently  if  an
event occurs or circumstances change that would more-likely-than-not reduce the fair value of the Company’s reporting unit
below its carrying amount. The Company has not recognized any impairment charges related to goodwill.

b.           Acquired research and development

Acquired  research  and  development  (“Acquired  R&D”)  represents  the  fair  value  assigned  to  intangible  assets  in
incomplete research projects that the Company acquires through business combinations. The amounts are capitalized and are
accounted  for  as  indefinite-lived  intangible  assets,  subject  to  impairment  testing  until  completion,  abandonment  of  the
projects or when the research findings are commercialized through a revenue-generating project. Upon successful completion
or  commercialization  of  a  project,  uniQure  will  make  a  determination  as  to  the  then  useful  life  of  the  intangible  asset,
generally  determined  by  the  period  in  which  the  substantial  majority  of  the  cash  flows  are  expected  to  be  generated,  and
begin amortization. In case of abandonment, the asset will be written-off.

See note 6, “Intangible assets,” for additional information.

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c.           Contingent consideration

Each reporting period, the Company revalues the contingent consideration obligations associated with this business
combination to their fair value and records changes in the fair value within research and development expenses. Changes in
contingent consideration result from changes in assumptions regarding the probabilities of successful achievement of related
milestones, the estimated timing in which milestones are achieved and the discount rate used to estimate the fair value of the
liability. Payments made soon after the acquisition date are recorded as cash flows from financing activities, and payments,
or the portion of the payments, not made soon after the acquisition date are recorded as cash flows from operating activities.

See note 4, “Fair value measurement,” for additional information.

2.3.6      Notes to the consolidated statements of cash flows

The consolidated statements of cash flows have been prepared using the indirect method. The cash disclosed in the
consolidated  statements  of  cash  flows  is  comprised  of  cash  and  cash  equivalents.  Cash  and  cash  equivalents  include  bank
balances, demand deposits and other short-term highly liquid investments (with maturities of less than three months at the
time  of  purchase)  that  are  readily  convertible  into  a  known  amount  of  cash  and  are  subject  to  an  insignificant  risk  of
fluctuation in value.

Cash  flows  denominated  in  foreign  currencies  have  been  translated  at  the  average  exchange  rates.  Exchange
differences,  if  any,  affecting  cash  and  cash  equivalents  are  shown  separately  in  the  consolidated  statements  of  cash  flows.
Interest paid and received, and income taxes are included in net cash (used in) provided by operating activities.

2.3.7      Segment information

Operating segments are identified as a component of an enterprise for which separate discrete financial information
is available for evaluation by the chief operating decision maker, or decision-making group, in making decisions on how to
allocate  resources  and  assess  performance.  The  Company  views  its  operations  and  manages  its  business  as  one  operating
segment, which comprises the discovery, development and commercialization of innovative gene therapies.

2.3.8      Net loss per share

The Company follows the provisions of ASC 260, Earnings Per Share. In accordance with these provisions, loss per

share is calculated by dividing net loss by the weighted average number of common shares outstanding during the period.

Diluted net loss per share reflects the dilution that would occur if share options or warrants to issue common stock
were exercised, or performance or restricted share units were distributed. However, potential common shares are excluded if
their effect is anti-dilutive. The Company currently has no dilutive securities due to the net loss position and as such, basic
and diluted net loss per share are the same for the periods presented.

2.3.9      Impairment of long-lived assets

Long-lived assets, which include property, plant, and equipment and finite-lived intangible assets, are reviewed for
impairment whenever events or changes in circumstances indicate that the carrying value of an asset or asset group may not
be recoverable. Right-of-use assets are also reviewed for impairment in accordance with ASC 360. The recoverability of the
carrying value of an asset or asset group depends on the successful execution of the Company’s business initiatives and its
ability to earn sufficient returns on approved products and product candidates. When such events or changes in circumstances
occur,  the  Company  assesses  recoverability  by  determining  whether  the  carrying  value  of  such  assets  will  be  recovered
through the undiscounted expected future cash flows. If the future undiscounted cash flows are less than the carrying amount
of these assets, the Company recognizes an impairment loss based on the excess of the carrying value over the fair value of
the  assets.  Fair  value  is  determined  through  various  valuation  techniques,  including  discounted  cash  flow  models,  quoted
market values, and third-party independent appraisals, as considered necessary.

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Goodwill is not amortized but is evaluated for impairment within the Company’s single reporting unit on an annual
basis, during the fourth quarter, or more frequently if an event occurs or circumstances change that would more-likely-than-
not  reduce  the  fair  value  of  the  Company’s  reporting  unit  below  its  carrying  amount.  The  Company  performs  the  same
quantitative analysis discussed above for long-lived assets and finite-lived intangible assets.

2.3.10    Intangible assets

Acquired  licenses  have  a  finite  useful  life  and  are  carried  at  cost  less  accumulated  amortization  and  impairment
losses. Amortization is calculated using the straight-line method to allocate the cost of licenses over their estimated useful
lives (generally 20 years unless a license expires prior to that date).

2.3.11    Property, plant and equipment

Property, plant and equipment is comprised mainly of laboratory equipment, leasehold improvements, construction-
in-progress (“CIP”) and office equipment. All property, plant and equipment is stated at cost less accumulated depreciation.
CIP  consists  of  capitalized  expenses  associated  with  construction  of  assets  not  yet  placed  into  service.  Depreciation
commences on CIP once the asset is placed into service based on its useful life determined at that time.

Maintenance and repairs that do not improve or extend the lives of the respective assets are expensed as incurred.
Upon disposal, the related cost and accumulated depreciation is removed from the accounts and any resulting gain or loss on
the transaction is recognized in the consolidated statements of operations and comprehensive loss.

Depreciation is calculated using the straight-line method over the estimated useful lives of the assets (or in the case

of leasehold improvements a shorter lease term), which are as follows:

·    Leasehold improvements
·    Laboratory equipment
·    Office equipment

    Between 10 – 15 years

5 years
Between 3 – 5 years

2.3.12    Other (non) current assets

Deposits  paid  are  either  presented  as  other  current  assets  or  as  other  non-current  assets  based  on  duration  of  the

underlying contractual arrangement. Deposits are classified as restricted cash and primarily relate to facility leases.

2.3.13    Accounts receivable

Accounts  receivables  are  amounts  due  from  services  provided  to  the  Company’s  collaboration  partner  and  are

purely trade receivables.

2.3.14    Prepaid expenses

Prepaid expenses are amounts paid in the period, for which the benefit has not been realized, and include payments
made for insurance and research and clinical contracts. The related expense will be recognized in the subsequent period as
incurred.

2.3.15    Accounts payable and accrued expenses

Accounts payables are invoiced amounts related to obligations to pay for goods or services that have been acquired

in the ordinary course of business from suppliers. Accounts payables are recognized at the amounts invoiced by suppliers.

Accrued expenses are recognized for goods or services that have been acquired in the ordinary course of business.

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2.3.16    Long-term debt

Long-term  debt  is  initially  recognized  at  cost  and  presented  net  of  original  issue  discount  or  premium  and  debt
issuance  costs  on  the  consolidated  balance  sheets.  Amortization  of  debt  discount  and  debt  issuance  costs  is  recognized  as
interest expense in profit and loss over the period of the debt, using the effective interest rate method.

2.3.17    Pensions and other post-retirement benefit plans

The  Company  has  a  defined  contribution  pension  plan  for  all  employees  at  its  Amsterdam  facility  in  the
Netherlands, which is funded by the Company through payments to an insurance company, with individual accounts for each
participants’ assets. The Company has no legal or constructive obligation to pay further contributions if the plan does not
hold  sufficient  assets  to  pay  all  employees  the  benefits  relating  to  services  rendered  in  the  current  and  prior  periods.  The
contributions are expensed as incurred. Prepaid contributions are recognized as an asset to the extent that a cash refund or a
reduction in the future payments is available.

Starting  in  2016,  the  Company  adopted  a  qualified  401(k)  Plan  for  all  employees  at  its  Lexington  facility  in  the
USA,  which  offers  both  a  pre-tax  and  post-tax  (Roth)  component.  Employees  may  contribute  up  to  50%  of  their  pre-tax
compensation, which is subject to IRS statutory limits for each calendar year. The Company matches $0.50 for every $1.00
contributed to the plan by participants up to 6% of base compensation. Employer contributions are recognized as they are
contributed, as long as the employee is rendering services in that period. If employer contributions are made in periods after
an individual retires or terminates, the estimated cost is accrued during the employee’s service period.

2.3.18    Share-based compensation

The Company accounts for its share-based compensation awards in accordance with ASC 718, Compensation-Stock

Compensation.

All of the Company’s share-based compensation plans for employees are equity-classified.

ASC  718  requires  all  share-based  compensation  to  employees,  including  grants  of  employee  options,  restricted
share  units,  performance  share  units  and  modifications  to  existing  instruments,  to  be  recognized  in  the  consolidated
statements of operations and comprehensive loss based on their grant-date fair values, net of an estimated forfeiture rate, over
the requisite service period. Forfeitures of employee options are recognized as they occur. The requirements of ASC 718 are
also applied to nonemployee share-based payment transactions except for specific guidance on certain inputs to an option-
pricing model and the attribution of cost.

The Company uses a Hull & White option model to determine the fair value of option awards. The model captures
early exercises by assuming that the likelihood of exercises will increase when the share-price reaches defined multiples of
the strike price. This analysis is performed over the full contractual term.

2.3.19    Revenue recognition

The  Company  primarily  generates  revenue  from  its  collaboration,  research  and  license  agreements  with  its

collaboration partners for the development and commercialization of its product candidates.

Revenue recognition in accordance with ASC 606:

On January 1, 2018 the Company adopted new revenue recognition policies in accordance with ASC 606 using the
modified retrospective approach. The new revenue recognition policies replace the revenue recognition standards under ASC
605.  The  Company  elected  to  implement  ASC  606  by  applying  it  to  active  collaboration  arrangements  as  of  the  Initial
Application  Date  and  to  record  a  cumulative  adjustment  of  revenue  previously  recognized  to  accumulated  loss  as  of
December  31,  2017.  See  note  2.3.23  “Recently  Adopted  Accounting  Pronouncements”  and  note  3  “Collaboration
arrangements and concentration of credit risk” for additional information.

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Revenue recognition for the year ended December 31, 2017:

During the year ended December 31, 2017 the Company applied ASC 605.

The Company recognized revenue when earned and realized or realizable. Accordingly, revenue was recognized for

each unit of accounting when all of the following criteria were met:

● Persuasive evidence of an arrangement exists;

● Delivery has occurred or services have been rendered;

● The seller´s price to the buyer is fixed or determinable;

● Collectability is reasonably assured.

Amounts  received  prior  to  satisfying  the  revenue  recognition  criteria  are  recorded  as  deferred  revenue  in  the

Company’s consolidated balance sheets.

Multiple element arrangements were analyzed to determine whether the deliverables within the agreement can be
separated or whether they must be accounted for as a single unit of accounting. Deliverables under an agreement are required
to be accounted for as separate units of accounting provided that (i) a delivered item has value to the customer on a stand-
alone  basis;  and  (ii)  if  the  agreement  includes  a  general  right  of  return  relative  to  the  delivered  item,  the  delivery  or
performance of the undelivered item is considered probable and substantially in the control of the vendor. The allocation of
consideration  amongst  the  deliverables  under  the  agreement  is  derived  using  a  “best  estimate  of  selling  price”  if  vendor
specific objective evidence and third-party evidence of fair value are not available. If the delivered element does not have
stand-alone value or if the fair value of any of the undelivered elements cannot be determined, the arrangement is accounted
for as a single unit of accounting.

a. License revenues under ASC 605

License revenues consisted of up-front payments, target selection payments, milestone payments and royalties.

Up-front and target selection payments

Up-front payments, target selection payments or similar non-refundable payments were initially reported as deferred
revenue on the consolidated balance sheets and were recognized as revenue on a straight-line basis over the period of the
performance obligation. The estimated period of the performance obligation is re-assessed at each balance sheet date.

Milestone payments and royalties

Research-based milestone payments were recognized as revenues either on achievement of such milestones if the
milestones  were  considered  substantive  or  over  the  period  the  Company  has  continuing  performance  obligations,  if  the
milestones  were  not  considered  substantive.  When  determining  if  a  milestone  is  substantive,  the  Company  considered  the
following factors:

● The degree of certainty in achieving the milestone;
● The frequency of milestone payments;
● The Company’s efforts, which result in achievement of the milestone;
● The amount of the milestone payment relative to the other deliverables and payment terms; and
● Whether the milestone payment is related to future performance or deliverables.

Sales-based milestone payments and royalties were recognized in earnings when earned.

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b.     Collaboration revenue under ASC 605

Collaboration  revenue  consists  of  revenue  generated  from  collaborative  research  and  development  arrangements.
Services may include the provision of Company staff, consultants or other third-party vendors engaged by the Company in
relation to a collaboration program and the manufacturing of gene therapeutic products to the extent these were reimbursed
through the respective collaborative research and development program.

Collaboration revenues, which were related to reimbursements from collaborators for the Company’s performance
of research and development services under the respective agreements, were recognized on the basis of labor hours valued at
a  contractually  agreed  rate.  Collaboration  revenues  include  reimbursements  for  related  out-of-pocket  expenses.  Cost
reimbursements to which the Company was entitled under agreements were recognized as collaboration revenues in the same
quarter of the recorded cost they were intended to compensate.

2.3.20    Other income, other expense

The  Company  receives  certain  government  and  regional  grants,  which  support  its  research  efforts  in  defined
projects,  and  include  contributions  towards  the  cost  of  research  and  development.  These  grants  generally  provide  for
reimbursement  of  approved  costs  incurred  as  defined  in  the  respective  grants  and  are  deferred  and  recognized  in  the
statements of operations and comprehensive loss over the period necessary to match them with the costs they are intended to
compensate, when it is probable that the Company has complied with any conditions attached to the grant and will receive
the reimbursement.

The  Company’s  other  income  also  consists  of  income  from  the  subleasing  of  the  Amsterdam  facility  while  other

expense consists of expenses incurred in relation to the subleasing income.

Income from releasing outstanding deferred revenue in relation to the termination of the collaboration with Chiesi in

2017 is presented as other income in 2017 with no such income in 2018 and 2019.

Cost incurred in 2017 in relation to terminating the marketing of its Glybera program, as well as costs associated
with exiting its prior Amsterdam facilities and its Heidelberg site are presented as other expenses with no such expenses in
2018 and 2019.

2.3.21    Research and development expenses

Research and development costs are expensed as incurred. Research and development expenses generally consist of
laboratory research, clinical trials, statistical analysis and report writing, regulatory compliance costs incurred with clinical
research  organizations  and  other  third-party  vendors  (including  post-approval  commitments  to  conduct  consistency  and
comparability studies). In addition, research and development expenses consist of start-up and validation costs related to the
Company’s  Lexington  facility  and  the  development  and  improvement  of  the  Company’s  manufacturing  processes  and
methods.

2.3.22    Income taxes

Income taxes are recorded in accordance with ASC 740, Income Taxes, which provides for deferred taxes using an
asset  and  liability  approach.  The  Company  recognizes  deferred  tax  assets  and  liabilities  for  the  expected  future  tax
consequences of events that have been included in the financial statements or tax returns. Deferred tax assets and liabilities
are  determined  based  on  the  difference  between  the  financial  statement  carrying  amount  and  the  tax  bases  of  assets  and
liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse.

Valuation allowances are provided, if based upon the weight of available evidence, it is more-likely-than-not that
some or all of the deferred tax assets will not be realized. Recognized tax positions are measured at the largest amount of tax
benefit  that  is  greater  than  50  percent  likely  of  being  realized  upon  settlement.  The  determination  as  to  whether  the  tax
benefit will more-likely-than-not be realized is based upon the technical merits of the tax position as well as consideration of
the  available  facts  and  circumstances.  As  of  December  31,  2019,  and  2018,  the  Company  did  not  have  any  significant
unrecognized tax benefits.

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2.3.23 Recently Adopted Accounting Pronouncements

ASC 842 - Leases (Topic 842)

In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)”. In July 2018, the FASB issued ASU No.
2018-10, “Codification Improvements to Topic 842, Leases” (ASU 2018-10), which provides narrow amendments to clarify
how to apply certain aspects of the new lease standard, and ASU No. 2018-11, “Leases (Topic 842) – Target Improvements”
(ASU 2018-11), which address implementation issues related to the new lease standard. The standard is effective for interim
and annual reporting periods beginning after December 15, 2018. Under the new standard, lessees are required to recognize
the right-of-use assets and lease liabilities that arise from operating leases on the Consolidated balance sheet. The Company
adopted the standard using the modified retrospective approach with an effective date as of the beginning of the Company’s
fiscal year, January 1, 2019, to operating leases that existed on that date. Prior year comparative financial information was
not recast under the new standard and continues to be presented under ASC 840. The Company elected to utilize the package
of  practical  expedients  available  for  expired  or  existing  contracts  which  allowed  the  Company  to  carryforward  historical
assessments of (1) whether contracts are or contain leases, (2) lease classification, and (3) initial direct costs. The Company
performed  an  assessment  and  identified  the  lease  facilities  as  leases  to  be  accounted  for  under  ASC  842  as  of  January  1,
2019.  The  Company  elected  to  implement  ASC  842  by  applying  the  modified  retrospective  approach,  which  allows  the
Company  to  restrict  the  application  of  the  new  guidance  to  operating  leases  as  of  January  1,  2019.  The  impact  of
implementing ASC 842 is summarized below:

-

-

Recognized a $19.0 million operating right-of-use asset and a $28.1 million operating lease liability in relation to
the facilities leased at the Amsterdam and Lexington sites in the Consolidated balance sheet as of January 1, 2019;

Presented deferred rent of $9.1 million as of December 31, 2018, as a reduction of the right-of-use asset as from
January  1,  2019  onwards  in  the  Consolidated  balance  sheet  and  as  a  change  within  operating  cash  flows  within
accrued expense, other liabilities and operating leases;

The Company measured the lease liability at the present value of the future lease payments as of January 1, 2019.
The Company used an incremental borrowing rate to discount the lease payments. The Company derived the discount rate,
adjusted for differences such as in the term and payment patterns, from the Company’s loan from Hercules Capital, which
was refinanced immediately prior to the January 1, 2019 adoption date in December 2018. The right-of-use asset is valued at
the amount of the lease liability reduced by the remaining December 31, 2018 balance of lease incentives received. The lease
liability  is  subsequently  measured  at  the  present  value  of  the  future  lease  payments  as  of  the  reporting  date  with  a
corresponding  adjustment  to  the  right-to-use  asset.  Absent  a  lease  modification,  the  Company  will  continue  to  utilize  the
January 1, 2019, incremental borrowing rate.

The Company will continue to recognize lease cost on a straight-line basis and will continue to present these costs
as operating expenses within the Consolidated statements of operations and comprehensive loss. The Company will continue
to  present  lease  payments  and  landlord  incentive  payments  within  cash  flows  from  operations  within  the  Consolidated
statements of cash flows.

The financial results for year ended December 31, 2019, is presented under the new standard, while the comparative
periods  presented  are  not  adjusted  and  continue  to  be  reported  in  accordance  with  the  Company’s  historical  accounting
policy.

Refer to note 6, “Right-of-use asset and lease liabilities” for further information.

ASU 2014-09: ASC 606 Revenue from Contracts with Customers

Effective  January  1,  2018  the  Company  adopted  new  revenue  recognition  policies  in  accordance  with  ASC  606
using the modified retrospective approach. The new revenue recognition policies replace the revenue recognition standards
under  ASC  605.  The  Company  elected  to  implement  ASC  606  by  applying  it  to  active  collaboration  arrangements  as  of
January  1,  2018  and  to  record  a  cumulative  adjustment  of  revenue  previously  recognized  to  the  accumulated  loss  as  of
December 31, 2017. The impact of implementing ASC 606 is summarized below:

-

Recognized $7.5 million of license revenue during the twelve months ended December 31, 2018, related to the
collaboration  with  BMS  compared  to  $4.2  million  that  would  have  been  recognized  in  accordance  with  the
previous revenue recognition policies;

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-

-

Continued to present revenue recognized during the twelve months ended December 31, 2017 and December
31, 2016, in accordance with the previous revenue recognition policies;

Decreased the accumulated loss by $24.9 million as of January 1, 2018 and decreased deferred revenue as of
the same date by $24.9 million.

In  accordance  with  the  previous  revenue  recognition  policies  the  Company  had  concluded  that  the  BMS
collaboration agreement consisted of three performance obligations, (i) technology (license and target selections), know-how
and manufacturing in the field of gene therapy and development and active contribution to the development through the joint
steering  committee  participations,  (ii)  provision  of  employees,  goods  and  services  for  research,  and  (iii)  clinical  and
commercial  manufacturing.  The  Company  determined  that  these  three  performance  obligations  are  substantially  identical
with the performance obligations in accordance with its new revenue recognition policies:

(i)

(ii)

(iii)

Providing  access  to  its  technology  and  know-how  in  the  field  of  gene  therapy  as  well  as  actively
contributing  to  the  target  selection,  the  collaboration  as  a  whole,  the  development  during  the  target
selection, the pre-clinical and the clinical phase through participating in joint steering committee and other
governing bodies (“License Revenue”);

Providing pre-clinical research activities (“Collaboration Revenue”); and

Providing clinical and commercial manufacturing services for products (“Manufacturing Revenue”).

License Revenue

The Company previously recognized License Revenue over the expected performance period on a straight-line basis
commencing on May 21, 2015. The Company now recognizes License Revenue over the expected performance period based
on its progress toward the completion of its services (see note 3 for a detailed discussion).

Collaboration and Manufacturing Revenue

The adoption of the new revenue recognition policies did not materially impact the recognition of Collaboration or

Manufacturing Revenue.

ASU 2016-01: ASC 825 Recognition and Measurement of Financial Assets and Financial Liabilities

In January 2016, the FASB issued ASU 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition
and Measurement of Financial Assets and Financial Liabilities (“ASU 2016-01”). ASU 2016-01 addresses certain aspects of
recognition,  measurement,  presentation  and  disclosure  of  financial  instruments.  ASU  2016-01  is  effective  for  fiscal  years,
and interim periods within those years, beginning after December 15, 2017, which for the Company was January 1, 2018.
ASU 2016-01 did not have a material impact on the Company’s consolidated financial statements.

ASU 2016-05: Derivatives and Hedging: Effect of Derivative Contract Novations on Existing Hedge Accounting
Relationships

In March 2016, the FASB issued ASU 2016-05, Derivatives and Hedging: Effect of Derivative Contract Novations
on Existing Hedge Accounting Relationships (“ASU 2016-05”) and ASU 2016-06, Derivatives and Hedging: Contingent Put
and Call Options in Debt Instruments. Both ASUs address issues regarding hedge accounting. The ASUs are effective for
fiscal years, and interim periods within those years, beginning after December 15, 2017, which for the Company was January
1, 2018. Neither ASU 2016-05 nor ASU 2016-06 had a material impact on the Company’s consolidated financial statements.

ASU 2017-09: Compensation (topic 718)- scope of modification accounting

In  May  2017,  the  FASB  issued  ASU  2017-09,  Compensation-Stock  Compensation  (topic  718)-  Scope  of
Modification Accounting (“ASU 2017-09”), which provides clarity regarding the applicability of modification accounting in
relation to share-based payment awards. Under the new guidance, modification accounting is required only if the fair value,
the vesting conditions, or the classification of the award (as equity or liability) changes as a result of the change in terms or
conditions. The effective date for the standard is for fiscal years beginning after December 15, 2017, which for the Company
was January 1, 2018. The new standard was to be applied prospectively. ASU 2017-09 did not have a material impact on the
Company’s consolidated financial statements.

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ASU 2019-07: Codification Updates to SEC Sections

In  July  2019,  the  FASB  issued  ASU  2019-07,  Codification  Updates  to  SEC  Sections  (“ASU  2019-07”),  which
provides  amendments  to  SEC  Paragraphs  Pursuant  to  SEC  Final  Rule  Releases  No.  33-10532,  Disclosure  Update  and
Simplification,  and  Nos.  33-10231  and  33-10442,  Investment  Company  Reporting  Modernization,  and  Miscellaneous
Updates.  The  effective  date  for  the  standard  is  upon  issuance.  ASU  2017-09  did  not  have  a  material  impact  on  the
Company’s consolidated financial statements.

Recent Accounting Pronouncements Not Yet Effective

ASU 2018-13: Fair Value Measurement

In  August  2018,  the  FASB  issued  ASU  2018-13,  Fair  Value  Measurement  (Topic  820)  which  modifies  the
disclosure  requirements  on  fair  value  measurements.  The  effective  date  for  the  standard  is  fiscal  years  beginning  after
December  15,  2019,  which  for  the  Company  is  January  1,  2020.  Early  adoption  is  permitted.  The  new  disclosure
requirements for changes in unrealized gains and losses in other comprehensive income for recurring Level 3 measurements,
the  range  and  weighted  average  of  significant  unobservable  inputs  and  the  amended  requirements  for  the  narrative
description  of  measurement  uncertainty  should  be  applied  prospectively  for  only  the  most  recent  interim  or  annual  period
presented in the initial fiscal year of adoption. All other amendments should be applied retrospectively. The Company does
not  expect  ASU  2018-13  to  have  a  material  impact  on  its  consolidated  financial  statements  except  for  the  inclusion  of
potentially additional disclosures for Level 3 inputs.

3.            Collaboration arrangements and concentration of credit risk

In  the  years  ended  December  31,  2019,  and  December  31,  2018,  the  Company  generated  all  collaboration  and

license revenues from its collaboration and license agreement with BMS.

The  Company  and  Chiesi  Farmaceutici  S.p.A.  (“Chiesi”)  terminated  their  collaboration  in  2017.  As  a  result,  the

Company is not required to provide any further services to Chiesi.

Since June 2015, BMS has been considered a related party due to the combination of its equity investment in the
Company (December 31, 2019: 2.4 million ordinary shares or 5.5% of outstanding ordinary shares), the warrants as well as
the obligations arising from the collaboration and license agreement the Company and BMS entered into in May 2015.

Services to the Company’s collaboration partners are rendered by the Dutch operating entity. Total collaboration and

license revenue generated from these partners are as follows:

Bristol Myers Squibb
Chiesi Farmaceutici S.p.A (terminated in 2017)
Total

2019

Years ended December 31, 

2018

(in thousands)

7,281
—
7,281

$

$

11,284
—
11,284

$

$

$

$

2017

8,461
4,646
13,107

Amounts owed by BMS in relation to the collaboration services are as follows:

Bristol Myers Squibb
Total

109

December 31, 
2019

December 31, 
2018

$
$

(in thousands)
947
947

$
$

233
233

    
    
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BMS collaboration

In  May  2015,  the  Company  entered  into  a  collaboration  and  license  agreement  (the  “BMS  CLA”)  and  various
related agreements with BMS that provide BMS with exclusive access to the Company’s gene therapy technology platform
for  the  research,  development  and  commercialization  of  therapeutics  aimed  at  multiple  targets  in  cardiovascular  and  other
diseases  (“Collaboration  Targets”).  During  the  initial  research  term  of  the  BMS  CLA,  the  Company  supported  BMS  in
discovery,  non-clinical,  analytical  and  process  development  efforts  in  respect  of  the  Collaboration  Targets.  For  any
Collaboration Targets that may be advanced, the Company will be responsible for manufacturing of clinical and commercial
supplies using the Company’s vector technologies and industrial, proprietary insect-cell based manufacturing platform. BMS
reimburse the Company for all its research and development costs in support of the collaboration during the initial research
term, and will lead development, regulatory and commercial activities for any Collaboration Targets that may be advanced.
The BMS CLA provides that the companies may collaborate on up to ten Collaboration Targets in total. The Company has
agreed to certain restrictions on its ability to work independently of the collaboration, either directly or indirectly through any
affiliate or third party, on certain programs that would be competitive with the collaboration programs.

BMS initially designated four Collaboration Targets, including S100A1 for congestive heart failure (“AMT-126”).
In October 2018, the Company and BMS completed a heart function proof-of-concept study of AMT-126 in a pre-clinical,
diseased  animal  model.  The  study  demonstrated  deoxyribonucleic  acid  delivery  and  expression  of  S100A1  in  the
myocardium,  thereby  validating  the  Company’s  vector  delivery  platform  in  the  animal  model.  The  data  did  not  show  a
benefit  on  heart  function  at  six  months  and,  consequently,  the  Joint  Steering  Committee  for  the  collaboration  decided  to
discontinue  work  on  S100A1.  The  Company  impaired  a  $5.4  million  acquired  research  and  development  asset  associated
with the program and released a contingent liability of $3.8 million related to the acquisition of the asset to income in the
year  ended  December  31,  2018.  In  April  2019,  BMS  designated  a  new  cardiovascular  Collaboration  Target  to  replace
S100A1. As a result, BMS has designated a total of four Collaboration Targets as of December 31, 2019.

The  initial  four-year  research  term  under  the  collaboration  terminated  on  May  21,  2019.  In  February  2019,  BMS
requested  a  one-year  extension  of  the  research  term.  In  April  2019,  following  an  assessment  of  the  progress  of  this
collaboration  and  the  Company’s  expanding  proprietary  programs,  the  Company  notified  BMS  that  the  Company  did  not
intend to agree to an extension of the research term but rather preferred to restructure or amend the collaboration to reduce or
eliminate certain of the Company’s obligations under it.

Accordingly, the Company is currently in discussions with BMS potentially to restructure or amend the BMS CLA
and other related agreements. It is currently uncertain whether a change to the BMS CLA will be agreed and, if agreed, what
the specific terms of any such change may be. As a consequence, the Company has not taken into account the impact of such
change, if any, on the timing of recognition of the prepaid License Revenue if and when the BMS CLA and other related
agreements have been restructured or amended. The final resolution of these discussion may or may not result in material
changes to the Company’s collaboration with BMS.

The  Company  evaluated  the  BMS  CLA  and  determined  that  its  performance  obligations  in  accordance  with  its

adoption of ASC 606 on January 1, 2018, are as follows:

(i)

(ii)

(iii)

Providing  access  to  its  technology  and  know-how  in  the  field  of  gene  therapy  as  well  as  actively
contributing  to  the  target  selection,  the  collaboration  as  a  whole,  the  development  during  the  target
selection, the pre-clinical and the clinical phase through participating in joint steering committee and other
governing bodies (“License Revenue”);

Providing  pre-clinical  Collaboration  Target  specific,  non-clinical,  analytical  and  process  development
services during the initial research term, which ended on May 21, 2019 (“Collaboration Revenue”); and

Providing  clinical  and  commercial  manufacturing  services  for  Collaboration  Targets  (“Manufacturing
Revenue”). To date the Company has not generated any Manufacturing Revenue.

During  the  aforementioned  discussions  with  BMS  potentially  to  restructure  or  amend  the  BMS  CLA  and  other
related agreements, which may be terminated by the Company or BMS at any time, the Company agreed, subject to certain
conditions, to continue providing support of the pre-clinical Collaboration Targets, and any related costs will be reimbursed
by BMS.

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License Revenue – BMS

The Company recognized $5.0 million of License Revenue for the year ended December 31, 2019 (December 31,
2018: $7.5 million, December 31, 2017: $4.1 million) in relation to a $60.1 million upfront payment recorded on May 21,
2015, as well as $15.0 million received in relation to the designation of the second, third and fourth Collaboration Targets in
August 2015 (together “Consideration”).

The Company would be entitled to an aggregate $16.5 million in target designation payments upon the selection of
the  fifth  through  tenth  Collaboration  Targets.  The  Company  would  also  be  eligible  to  receive  research,  development  and
regulatory milestone payments of up to $254.0 million for a lead Collaboration Target and up to $217.0 million for each of
the  other  selected  Collaboration  Targets,  if  defined  milestones  are  achieved.  The  Company  would  include  the  variable
consideration related to the selection of the fifth to tenth Collaboration Target, or any of the milestones, in the transaction
price once it is considered probable that including these payments in the transaction price would not result in the reversal of
cumulative  revenue  recognized.  The  Company  would  recognize  significant  amounts  of  License  Revenue  for  services
performed in prior periods if and when the Company considers this probable. Due to the significant uncertainty surrounding
the development of gene-therapy product candidates and the dependence on BMS’s performance and decisions, the Company
does not currently consider this probable.

Additionally, the Company is eligible to receive net sales-based milestone payments and tiered mid-single to low
double-digit  royalties  on  product  sales.  The  royalty  term  is  determined  on  a  licensed-product-by-licensed-product  and
country-by-country  basis  and  begins  on  the  first  commercial  sale  of  a  licensed  product  in  a  country  and  ends  on  the
expiration of the last to expire of specified patents or regulatory exclusivity covering such licensed product in such country
or, with a customary royalty reduction, ten years after the first commercial sale if there is no such exclusivity. These revenues
will be recognized when performance obligations are satisfied.

Under  the  previous  revenue  standard,  the  Company  recognized  License  Revenue  over  the  expected  performance
period on a straight-line basis commencing on May 21, 2015. In accordance with the new revenue recognition standards, the
Company recognizes License Revenue over the expected performance period based on its measure of progress towards the
completion  of  certain  activities  related  to  its  services.  The  Company  determines  such  progress  by  comparing  activities
performed at the end of each reporting period with total activities expected to be performed. The Company estimates total
expected activities using a number of unobservable inputs, such as the probability of BMS designating additional targets, the
probability  of  successfully  completing  each  phase  and  estimated  time  required  to  provide  services  during  the  various
development  stages.  If  available,  the  Company  uses  product  candidate-specific  research  and  development  plans.
Alternatively,  the  Company  assumes  that  completion  of  the  pre-clinical  phase  requires  an  average  of  four  years  and  that
clinical development and commercial launch on average require 8.5 years.

The estimation of total services at the end of each reporting period involves considerable judgement. The estimated
number of Collaboration Targets that BMS will pursue significantly impacts the amount of License Revenue the Company
recognizes.  For  example,  if  the  Company  would  increase  the  probability  of  all  additional  Collaboration  Targets  being
designated by 10% then the revenue for the annual period ended December 31, 2019 would have decreased by approximately
$1.9 million, as the Company would be required to render more services in relation to the Consideration received.

Collaboration Revenue – BMS

The  Company  recognizes  Collaboration  Revenues  associated  with  pre-clinical  Collaboration  Target  specific,  non-
clinical,  analytical  and  process  development  activities  that  are  reimbursable  by  BMS  under  its  collaboration  agreement
during the initial research term (that ended on May 21, 2019). The Company is currently in discussions with BMS potentially
to restructure or amend the collaboration and license agreement and other related agreements following the expiration of the
research term. During these discussions, which may be terminated by the Company or BMS at any time, the Company has
agreed to continue providing support of the pre-clinical Collaboration Targets, and any related costs will be reimbursed by
BMS.

The Company has provided target-specific research and development services to BMS, and, subject to the outcome
of  the  discussions  with  BMS,  may  continue  to  do  so.  Collaboration  Revenue  related  to  these  contracted  services  is
recognized when performance obligations are satisfied.

The Company generated $2.3 million collaboration revenue for the year ended December 31, 2019 (December 31,

2018: $3.8 million; December 31, 2017: $4.3 million).

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Manufacturing Revenue – BMS

BMS and the Company also entered into a Master Clinical Supply Agreement in April 2017 for the Company to
supply gene therapy products during the clinical phase as well as into a binding term sheet to supply gene therapy products
during the commercial phase to BMS. Revenues from product sales will be recognized when earned. To date the Company
has not supplied any clinical and commercial gene therapy product to BMS.

Chiesi collaboration

In 2013, the Company entered into two agreements with Chiesi, one for the co-development and commercialization
of  the  hemophilia  B  program  (the  “Hemophilia  Collaboration  Agreement”)  and  one  for  the  commercialization  of  Glybera
(the “Glybera Agreement”, and together with the Collaboration Agreement, the “Chiesi Agreements”) in Europe and selected
territories.

In  April  2017,  the  parties  agreed  to  terminate  the  Glybera  Agreement.  As  of  October  2017,  the  Company  is  not
required to supply Glybera to Chiesi. In July 2017, the parties terminated the Hemophilia Collaboration Agreement and the
Company reacquired rights associated with its hemophilia B program in Europe and selected territories.

License Revenue – Chiesi

Upon the closing of the Chiesi Agreements on June 30, 2013, the Company received €17.0 million ($22.1 million)
in  non-refundable  up-front  payments.  The  Company  determined  that  the  up-front  payments  constituted  a  single  unit  of
accounting that should be amortized as License Revenue on a straight-line basis over the performance period of July 2013
through  September  2032.  In  July  2017,  the  Company  fully  released  the  outstanding  deferred  revenue  and  recorded  $13.8
million other income during the year ended December 31, 2017.

The  Company  recognized  no  License  Revenue  for  the  year  ended  December  31,  2019  (December  31,  2018:  nil;
December 31, 2017: $0.0 million). The Company recognized the License Revenue for the year ended December 31, 2017,
net of a $0.5 million reduction for amounts previously amortized and repaid by the Company in accordance with the Glybera
Termination Agreement in 2017.

Collaboration Revenue – Chiesi

Prior  to  the  termination  of  the  Hemophilia  Collaboration  Agreement  up  to  June  30,  2017,  Chiesi  reimbursed  the
Company for 50% of the agreed research and development efforts related to hemophilia B. These reimbursable amounts have
been presented as Collaboration Revenue.

The Company generated no Collaboration Revenue for the year ended December 31, 2019 (December 31, 2018: nil;

December 31, 2017: $4.6 million) from the co-development of hemophilia B.

4.            Fair value measurement

The  Company  measures  certain  financial  assets  and  liabilities  at  fair  value,  either  upon  initial  recognition  or  for

subsequent accounting or reporting.

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The carrying amount of cash and cash equivalents, accounts receivable from collaborators, prepaid expenses, other
assets,  accounts  payable,  accrued  expenses  and  other  current  liabilities  reflected  in  the  consolidated  balance  sheets
approximate their fair values due to their short-term maturities.

The  Company’s  only  material  financial  assets  measured  at  fair  value  using  Level  1  inputs  is  cash  and  cash

equivalents.

Liabilities  measured  at  fair  value  using  Level  3  as  of  December  31,  2019  inputs  consisted  of  derivative  financial

instruments. Changes in Level 3 items during the years ended December 31, 2019, 2018 and 2017 are as follows:

Contingent
     consideration     

Derivative
financial

instruments     

Total

Balance at December 31, 2016
Exercises of convertible loan warrants
Net losses recognized in profit or loss
Contingent consideration paid
Currency translation effects
Balance at December 31, 2017
Net gains recognized in profit or loss
Currency translation effects
Balance at December 31, 2018
Net losses recognized in profit or loss
Exercise of warrants
Currency translation effects
Balance at December 31, 2019

Derivative financial instruments

$

$

$

$

1,838
—
3,002
(1,181)
305
3,964
(3,846)
(118)

$

(in thousands)
62
$
(631)
2,192
—
12
1,635
(208)
(52)
1,375
2,530
(770)
(60)
3,075

— $
—
—
—
— $

$

$

$

$

1,900
(631)
5,194
(1,181)
317
5,599
(4,054)
(170)
1,375
2,530
(770)
(60)
3,075

The  Company  issued  derivative  financial  instruments  related  to  its  collaboration  with  BMS  and  in  relation  to  the

issuance of the Hercules Technology Growth Corp. (“Hercules”) loan facility.

BMS warrants

Pursuant to the BMS CLA, the Company granted BMS two warrants:

● A warrant allowing BMS to purchase a specific number of uniQure ordinary shares such that its ownership will
equal 14.9%  immediately  after  such  purchase.  The  warrant  can  be  exercised  on  the  later  of  (i)  the  date  on
which the Company receives from BMS the Target Designation Fees (as defined in the BMS CLA) associated
with  the  first  six  new  targets  (a  total  of  seven  Collaboration  Targets);  and  (ii)  the  date  on  which  BMS
designates the sixth new target (the seventh Collaboration Target); and

● A warrant allowing BMS to purchase a specific number of uniQure ordinary shares such that its ownership will
equal 19.9%  immediately  after  such  purchase.  The  warrant  can  be  exercised  on  the  later  of  (i)  the  date  on
which the Company receives from BMS the Target Designation Fees associated with the first nine new targets
(a total of ten Collaboration Targets); and (ii) the date on which BMS designates the ninth new target (the tenth
Collaboration Target).

As of December 31, 2019, BMS had designated a total of four Collaboration Targets, and as such, the warrants were

not exercisable.

Pursuant to the terms of the BMS CLA the exercise price in respect of each warrant is equal to the greater of (i) the
product of (A) $33.84, multiplied by (B) a compounded annual growth rate of 10% (or approximately $52.39 as of December
31, 2019) and (ii) the product of (A) 1.10 multiplied by (B) the VWAP for the 20 trading days ending on the date that is five
trading days prior to the date of a notice of exercise delivered by BMS.

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The fair value of the warrants as of December 31, 2019 is $3.1 million (December 31, 2018: $0.8 million). During
the  year  ended  December  31,  2019,  the  Company  recognized  a  $2.3  million  loss  in  non-operating  income  /  expense
(December  31,  2018:  $0.5  million  gain;  December  31,  2017:  $1.2  million  loss)  related  to  fair  value  changes  of  the  BMS
warrants.  As  of  December  31,  2019,  BMS  had  designated  a  total  of  four  Collaboration  Targets,  and  as  such,  the  warrants
were  not  exercisable.  The  Company  estimated  the  exercise  of  the  warrants  to  occur  within  two  and  four  years  after  the
balance sheet date. The Company classified the derivative financial liabilities as non-current at the balance sheet date.

The Company used Monte-Carlo simulations to determine the fair market value of the BMS warrants. The valuation
model incorporates several inputs, the risk-free rate adjusted for the period affected, an expected volatility based on historical
Company volatility, the expected yield on any dividends and management’s expectations on the timelines of reaching certain
defined  trigger  events  for  the  exercising  of  the  warrants,  as  well  as  management’s  expectations  regarding  the  number  of
ordinary shares that would be issued upon exercise of the warrants. All of these represent Level 3 inputs. Additionally, the
model assumes BMS will exercise the warrants only if it is financially rational to do so.

The  Company  conducted  a  sensitivity  analysis  to  assess  the  impact  on  changes  in  assumptions  on  the  fair  value.
Specifically, the Company examined the impact on the fair market value of the warrants by increasing the volatility by 10%
to 82.5%. A further sensitivity analysis was performed assuming the warrants would be exercised a year later than currently
estimated. The table below illustrates the impact on the fair market valuation associated with these changes in assumptions as
of December 31, 2019.

Base case
Increase volatility by 10% to 82.5%
Extend exercise dates by one year

Hercules loan facility

     $

Total warrants
in thousands
3,075
680
(31)

On June 14, 2013, the Company entered into a venture debt loan facility (the “Original Facility”) with Hercules (see
note 8, “Long-term debt”) pursuant to a Loan and Security Agreement (the “Loan Agreement”), which included a warrant
maturing on February 5, 2019. The warrant was not closely related to the host contract and was accounted for separately as a
derivative  financial  liability  measured  at  fair  value  though  profit  or  loss.  The  warrant  included  in  the  Original  Facility
remained in place following the 2014, 2016 and 2018 amendments of the loan. The Hercules warrants were exercised as of
February 1, 2019. The Company issued 37,175 ordinary shares at $34.25 following the exercise of all Hercules warrants and
receipt of $0.5 million from Hercules. As a result, the fair value of this derivative, recorded in other current liabilities, as of
December  31,  2019  is  nil  (December  31,  2018:  $0.6  million).  During  the  year  ended  December  31,  2019,  the  Company
recognized a $0.2 million loss in other non-operating income / (expense) (December 31, 2018: $0.3 million loss; December
31, 2017: $0.3 million loss) related to fair value changes of the Hercules warrants.

Contingent consideration

In connection with the Company’s acquisition of the InoCard business (“InoCard”) in 2014, the Company recorded
contingent consideration related to amounts potentially payable to InoCard’s former shareholders. The amounts payable in
accordance with the sale and purchase agreement (as amended in August 2017) are contingent upon realization of milestones
associated with its S100A1 protein research program. Following the discontinuation of the research program the Company
since 2018 no longer expects to realize those milestones and recorded a $3.8 million gain within research and development
expenses for the year ended December 31, 2018, to release the liability to profit and loss. Accordingly, the fair value of the
contingent liability as of December 31, 2019 amounted to nil (December 31, 2018: nil).

The Company made $1.2 million in milestone payments related to the liability during the year ended December 31,
2017, 50% of which were settled through the issuance of 64,648 restricted ordinary shares on October 2, 2017. In addition, in
2017, the parties modified the conditions of the agreed milestone payments, including a reduction of the percentage of any
future milestone that can be settled in the form of Company ordinary shares from 100% to 50%. The Company recorded $2.3
million expenses in research and development cost in the year ended December 31, 2017, related to the increase in fair value
of the contingent consideration resulting from these modifications.

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5.            Property, plant and equipment, net

The following table presents the Company’s property, plant and equipment as of December 31:

Leasehold improvements
Laboratory equipment
Office equipment
Construction-in-progress
Total property, plant, and equipment
Less accumulated depreciation
Property, plant and equipment, net

December 31, 
2019

December 31, 
2018

in thousands

$

$

34,611
18,232
4,212
341
57,396
(28,625)
28,771

$

$

32,462
16,685
2,853
73
52,073
(22,894)
29,179

Total  depreciation  expense  was  $6.0  million  for  the  year  ended  December  31,  2019  (December  31,  2018:  $6.5
million, December 31, 2017: $7.0 million). Depreciation expense is allocated to research and development expenses to the
extent  it  relates  to  the  Company’s  manufacturing  facility  and  equipment.  All  other  depreciation  expenses  are  allocated  to
selling, general and administrative expense.

The following table summarizes property, plant and equipment by geographic region.

Lexington, Massachusetts (United States of America)
Amsterdam (the Netherlands)
Total

6.         Right-of-use asset and lease liabilities

     December 31, 

     December 31, 

2019

2018

$

$

in thousands

15,490
13,281
28,771

$

$

14,598
14,581
29,179

The Company adopted ASU 2016-02 “Leases (Topic 842)” as well as ASU 2018-10 and ASU 2018-11, which both
relate to improvements to ASC 842. The Company adopted the standard using the modified retrospective approach with an
effective  date  as  of  the  beginning  of  the  Company’s  fiscal  year,  January  1,  2019  (“new  lease  accounting  standard”).  The
standard requires the balance sheet recognition for leases. Prior years were not recast under the new standard and therefore,
those  amounts  are  presented    in  accordance  with  the  requirements  of  the  previously  effective  lease  standard  ASC  840
(“historic lease accounting standard”). The Company elected to utilize practical expedients available for expired or existing
contracts which allowed the Company to carryforward historical assessments of (1) whether contracts are or contain leases,
(2) lease classification, and (3) initial direct costs.

The  Company’s  most  significant  leases  relate  to  office  and  laboratory  space  under  the  following  operating  lease

agreements:

Lexington, Massachusetts / United States

In July 2013, the Company entered into a lease for a facility in Lexington, Massachusetts, United States. The term
of the lease commenced in November 2013, was set for 10 years starting from the 2014 rent commencement date and is non-
cancellable. Originally, the lease for this facility had a termination date of 2024. In November 2018, the term was expanded
by five years to June 2029. The lease continues to be renewable for two subsequent five-year terms. Additionally, the lease
was expanded to include an additional 30,655 square feet within the same facility and for the same term. The lease of the
expansion space commenced on June 1, 2019.

The contractually fixed annual increase of lease payments through 2029 for both the extension and expansion lease

have been included in the lease payments.

Amsterdam / The Netherlands

In March 2016, the Company entered into a 16-year lease for a facility in Amsterdam, the Netherlands and

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amended this agreement in June 2016. The Company consolidated its three Amsterdam sites into the new site at the end of
May 2017. The lease for the new facility terminates in 2032, with an option to extend in increments of five-year periods. The
lease contract includes variable lease payments related to annual increases in payments based on a consumer price index.

On  December  1,  2017,  the  Company  entered  into  an  agreement  to  sub-lease  three  of  the  seven  floors  of  its
Amsterdam  facility  for  a  ten-year  term  ending  on  December  31,  2027,  with  an  option  for  the  sub-lessee  to  extend  until
December 31, 2031. The fixed lease payments to be received during the remaining eight-year term amount to $8.9 million
(EUR 7.9 million) as of December 31, 2019.

Operating lease liabilities

As no implicit rate in relation to the three above facility leases and other equipment leases was readily available, the
Company  used  an  incremental  borrowing  rate  to  discount  the  lease  payments.  The  Company  derived  the  discount  rates,
adjusted for differences such as in the term and payment patterns, from the Company’s loan from Hercules Capital, which
was refinanced in December 2018.

The components of lease cost in accordance with the new lease accounting standard were as follows:

Operating lease cost
Variable lease cost
Sublease income
Total lease cost

Year ended
December 31, 2019
(in thousands)

$

$

4,474
507
(1,053)
3,928

The  rent  expense  in  accordance  with  the  historical  lease  accounting  standard  for  the  years  ended  December  31,
2018, and December 31, 2017 was calculated on a straight-line basis over the term of the lease and considers $12.2 million of
lease incentives received. Aggregate rent expense was as follows:

Rent expense-Lexington
Rent expense-Amsterdam
Total rent expense

Year ended December 31, 

2018

2017

$

$

1,583
1,667
3,250

$

$

1,103
2,503
3,606

The  table  below  presents  the  lease-related  assets  and  liabilities  recorded  on  the  Consolidate  balance  sheet  in

accordance with the new lease accounting standard.

Assets

Operating lease right-of-use assets

Liabilities
Current

Current operating lease liabilities

Non-current

Non-current operating lease liabilities

Total lease liabilities

Other information

     December 31, 2019

(in thousands)

$

26,797

5,865

31,133
36,998

$

The  weighted-average  remaining  lease  term  as  of  December  31,  2019  is  10.3  years  and  the  weighted-average

discount rate as of this date is 11.33%.

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The table below presents supplemental cash flow and non-cash information related to leases required in accordance

with the new lease accounting standard.

Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows for operating leases 1)

Right-of-use asset obtained in exchange for lease obligation
Operating lease 2)

Year ended

December 31, 2019

(in thousands)

$

$

4,717

9,002

(1) The Company has received $1.5 million of landlord incentive payments as of December 31, 2019, which are not

included in the cash paid amounts.)  

(2) The Company capitalized $19.0 million of operating right-of-use assets upon adoption of the new lease standard

on January 1, 2019 that are not included in the movement for the year ended December 31, 2019.)

Undiscounted cash flows

The table below reconciles the undiscounted cash flows as of December 31, 2019, for each of the first five years and
the total of the remaining years to the operating lease liabilities recorded on the Consolidated balance sheet as of December
31, 2019 in accordance with the new lease accounting standard.

Lexington

Amsterdam1)

Other1)

Total

2020
2021
2022
2023
2024
Thereafter
Total lease payments

Less: amount of lease payments representing interest payments
Present value of lease payments
Less: current operating lease liabilities
Non-current operating lease liabilities

$

3,360
3,455
3,552
3,650
4,146
20,745
$ 38,908

(15,014)
23,894
(3,360)
$ 20,534

$

$

$

$

(in thousands)
2,365
1,892
1,892
1,892
1,892
13,084
23,017

$

141
141
—
—
—
—
282

$

5,866
5,488
5,444
5,542
6,038
33,829
$ 62,207

(10,178)
12,839
(2,364)
10,475

$

(17)
265
(141)
124

(25,209)
36,998
(5,865)
$ 31,133

(1) Payments are due in EUR and have been translated at the foreign exchange rate as of December 31, 2019, of

$1.12 / €1.00)

As of December 31, 2018, aggregate minimum lease payments under the historical accounting standard ASC 840

(excluding payments from the sub-lease agreement) for the calendar years and lease incentives received were as follows:

2019
2020
2021
2022
2023
Thereafter
Total minimum lease payments

Lexington

Amsterdam1)
(in thousands)

Total

$

$

2,707 $
3,360
3,455
3,552
3,650
24,892
41,616 $

1,963 $
1,970
1,970
1,970
1,970
16,085
25,926 $

4,670
5,330
5,425
5,522
5,620
40,977
67,544

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7.            Intangible assets

a.            Acquired licenses

The following table presents the Company’s acquired licenses as of December 31:

Licenses
Less accumulated amortization and impairment
Licenses, net

     December 31,       December 31, 

2019

2018

(in thousands)

$

$

8,317
(2,890)
5,427

$

$

7,528
(2,327)
5,201

All  intangible  assets  are  owned  by  uniQure  biopharma  B.V,  a  subsidiary  of  the  Company.  The  acquired  licenses

have a weighted average remaining life of 10.7 years as of December 31, 2019.

During  the  year  ended  December  31,  2019,  the  Company  capitalized  $1.0  million  of  expenditures  related  to
contractual milestone payments under existing license agreements. During the year ended December 31, 2018, the Company
capitalized $1.9 million of expenditures related to contractual milestone payments under existing license agreements as well
as  costs  incurred  in  relation  to  entering  into  new  license  agreements.    During  the  year  ended  December  31,  2018,  the
Company disposed a number of fully amortized, expired licenses.

As of December 31, 2019, the estimated future amortization expense for each of the five succeeding years and the

period thereafter is as follows:

Years

2020
2021
2022
2023
2024
Thereafter
Total

Amount
in thousands

582
573
545
545
515
2,667
5,427

$

$

The carrying amount of the Company’s licenses by licensor is set out below.

Protein Sciences Corporation
St. Jude Children’s Hospital
Other
Total

     December 31, 

     December 31, 

2019

2018

$

$

in thousands

1,911
1,404
2,112
5,427

$

$

2,084
633
2,484
5,201

The amortization expense related to licenses for the year ended December 31, 2019 was $0.6 million (December 31,

2018: $0.4 million; December 31, 2017: $1.0 million).

b.            Acquired research and development (“Acquired R&D”)

The Company acquired research and development assets as part of its acquisition of InoCard in July 2014. Based on
the review of pre-clinical data associated with those assets, the Company does not expect that it will pursue further research
related to those assets. Accordingly, the Company recorded a $5.4 million impairment loss within research and development
expenses in the year ended December 31, 2018, to reduce the asset’s carrying amount to its fair value of nil.

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8.            Accrued expenses and other current liabilities

Accrued expenses and other current liabilities include the following items:

Accruals for services provided by vendors-not yet billed
Personnel related accruals and liabilities
Derivative financial liability warrants (see note 4)
Total

December 31, 
2019

December 31, 
2018

(in thousands)

$

$

5,425
7,032
—
12,457

$

$

1,999
5,688
545
8,232

9.            Long-term debt

On June 14, 2013, the Company entered into a venture debt loan facility with Hercules, which was amended and
restated on June 26, 2014, and again on May 6, 2016 (“2016 Amended Facility”). The 2016 Amended Facility extended the
maturity date from June 30, 2018, to May 1, 2020. As of December 31, 2017, and December 31, 2016, $20.0 million was
outstanding. The interest rate was adjustable and was the greater of (i) 8.25% or (ii) 8.25% plus the prime rate less 5.25%.
Under  the  2016  Amended  Facility,  the  interest  rate  initially  was  8.25%  per  annum.  The  interest-only  payment  period  was
extended by 12 months to November 30, 2018 as a result of raising more than $50.0 million in equity financing in October
2017.

On December 6, 2018, the Company signed an amendment to the Second Amended and Restated Loan and Security
Agreement that both refinanced the existing $20 million 2016 Amended Facility and provided an additional commitment of
$30 million (of which $15 million is subject to the discretion of Hercules) (the “2018 Amended Facility”). At signing, the
Company drew down an additional $15 million for a total of $35 million outstanding. The Company has the right to draw
another $15 million through June 30, 2020 subject to the terms of the 2018 Amended Facility. The 2018 Amended Facility
extends the loan’s maturity date from May 1, 2020 until June 1, 2023. The interest-only period was initially extended from
November 2018 to January 1, 2021. The interest-only period was further extended to January 1, 2022 as a result of meeting
the provision in the 2018 Amended Facility of raising more than $90.0 million in equity financing. The Company met this
provision as a result of the follow-on public offering completed in September 2019. The Company is required to repay the
facility in equal monthly installments of principal and interest between the end of the interest-only period and the maturity
date. The interest rate continues to be adjustable and is the greater of (i) 8.85% or (ii) 8.85% plus the prime rate less 5.50%
per annum.

Under the 2018 Amended Facility, the Company paid a facility fee of 0.50% of the $35 million outstanding as of
signing and will owe a back-end fee of 4.95% of the outstanding debt. In addition, in May 2020 the Company owes a back-
end fee of 4.85% of $20 million, which is the amount of debt raised under the 2016 Amended Facility.

The amortized cost (including interest due presented as part of accrued expenses and other current liabilities) of the

2018 Amended Facility was $36.3 million as of December 31, 2019, compared to $35.7 million as of December 31, 2018,
and is recorded net of discount and debt issuance costs. The foreign currency loss on the loan was $0.7 million in 2019
(2018: loss of $0.9 million; 2017: gain of $2.6 million). The fair value of the loan approximates its carrying amount. Inputs
to the fair value of the loan are considered Level 3 inputs.

Interest expense recorded during the years ended December 31 was as follows:

Years

2019
2018
2017

$

Amount
in millions

3.7
2.0
2.2

As a covenant in the 2018 Amended Facility, the Company has periodic reporting requirements and is required to
keep  a  minimum  cash  balance  deposited  in  bank  accounts  in  the  United  States,  equivalent  to  the  lesser  of  65%  of  the
outstanding  balance  of  principal  due  or  100%  of    worldwide  cash  and  cash  equivalents.  This  restriction  on  cash  and  cash
equivalents only relates to the location of the cash and cash equivalents, and such cash and cash equivalents can be used

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at the discretion of the Company. In combination with other covenants, the 2018 Amended Facility restricts the Company’s
ability  to,  among  other  things,  incur  future  indebtedness  and  obtain  additional  debt  financing,  to  make  investments  in
securities or in other companies, to transfer assets, to perform certain corporate changes, to make loans to employees, officers
and directors, and to make dividend payments and other distributions. The Company secured the facilities by pledging the
shares in its subsidiaries, substantially all its receivables, moveable assets as well as the equipment, fixtures, inventory and
cash of uniQure Inc.

The 2018 Amended Facility contains provisions that include the occurrence of a material adverse effect, as defined
therein, which would entitle Hercules to declare all principal, interest and other amounts owed by the Company immediately
due and payable. As of December 31, 2019, the Company was in compliance with all covenants and provisions.

The aggregate maturities of the loan, including $11.5 million of coupon interest payments and financing fees, for

each of the 41 months subsequent to December 31, 2019, are as follows:

Years

2020
2021
2022
2023
Total

10.          Shareholders’ equity

Amount
in thousands

4,119
3,141
25,002
14,269
46,531

$

$

As of December 31, 2019, the Company’s authorized share capital is €3.0 million (exchange rate as of December
31, 2019, of $1.12 / €1.00; $3.4 million), divided into 60,000,000 ordinary shares, each with a nominal value of €0.05. Under
Dutch law, the authorized share capital is the maximum capital that the Company may issue without amending its articles of
association.

All ordinary shares issued by the Company were fully paid. Besides the minimum amount of share capital to be held

under Dutch law, there are no distribution restrictions applicable to the equity of the Company.

As of December 31, 2019, and 2018 and 2017 the Company’s reserves were restricted for payment of dividends for

accumulated foreign currency translation losses of $6.7 million, $7.3 million and $3.8 million, respectively.

On  September  10,  2019,  the  Company  completed  a  follow-on  public  offering  of  4,891,305  ordinary  shares  at  a
public  offering  price  of  $46.00  per  ordinary  share,  and  on  September  13,  2019,  the  Company  completed  the  sale  of  an
additional  733,695  ordinary  shares  at  a  public  offering  price  of  $46.00  per  ordinary  share  pursuant  to  the  exercise  by  the
underwriters of the option to purchase additional ordinary shares, resulting in total gross proceeds to the Company of $258.8
million. The net proceeds to the Company from this offering were $242.7 million, after deducting underwriting discounts and
commissions  and  other  offering  expenses  payable  by  the  Company.  The  Company  deducted  $0.6  million  of  expenses
incurred related to this offering from additional paid-in capital in the accompanying consolidated balance sheets and reflected
this within the proceeds from public offering of shares, net of issuance costs within the cash flows from financing activities.

On  May  7,  2018,  the  Company  completed  a  follow-on  public  offering  of  5,175,000  ordinary  shares  at  a  public
offering price of $28.50 per ordinary share, resulting in gross proceeds to the Company of $147.5 million. The net proceeds
to the Company from this offering were $138.4 million, after deducting underwriting discounts and commissions and other
offering expenses payable by the Company. The Company deducted $0.2 million of expenses incurred related to this offering
from additional paid-in capital in the accompanying consolidated balance sheet and reflected this within the proceeds from
public offering of shares, net of issuance costs within the cash flows from financing activities.

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On October 27, 2017, the Company completed a follow-on public offering of 5,000,000 ordinary shares at a public
offering price of $18.25 per ordinary share, resulting in gross proceeds to the Company of $91.3 million. The net proceeds to
the  Company  from  this  offering  were  $85.3  million,  after  deducting  underwriting  discounts  and  commissions  and  other
offering expenses payable by the Company. The Company deducted $0.5 million of expenses incurred related to this from
additional paid in capital in the accompanying consolidated balance sheet and reflected this within the proceeds from public
offering of shares, net of issuance costs within the cash flows from financing activities.

In February 2019 the Company issued 37,175 ordinary shares to Hercules pursuant to exercised warrants for $0.5
million  in  aggregate  cash  consideration.  The  Company  deemed  the  sale  and  issuance  of  these  shares  to  be  exempt  from
registration under the Securities Act in reliance on Regulation S of the Securities Act, as an offshore offering of securities
and  such  shares  were  issued  as  restricted  shares.  Hercules  represented  to  us  that  they  were  in  compliance  with  the
requirements of Regulation S.

In December 2017 the Company issued a total of 114,172 restricted ordinary shares in relation to the exercise of
128,710 warrants issued to former lenders of a loan, which was converted into equity in July 2013 prior to the Company’s
initial public offering. The ordinary shares were issued at an exercise price of €10.10, or approximately $12.0 depending on
the foreign exchange rate as of the date of warrant exercise. In 2017, certain of these lenders (Forbion and Coller) qualified
as related parties to the Company at the time of the transaction.

On October 2, 2017, the Company issued 64,648 ordinary shares to the sellers of the Inocard business in connection
with the amended purchase agreement by which the Company acquired the Inocard business. No cash consideration was paid
for the shares, as such shares were issued as amended consideration for the previous acquisition of the Inocard business. The
Company deemed the offer and issuance of these shares to be exempt from registration under the Securities Act in reliance
on Regulation S of the Securities Act, as an offshore offering of securities and such shares were issued as restricted shares.
The  sellers  of  the  Inocard  business  represented  to  the  Company  that  they  were  in  compliance  with  the  requirements  of
Regulation S.

On May 2, 2018, the Company and Leerink mutually terminated with immediate effect the September 2017 Sales
Agreement with Leerink for an at-the-market offering program (“ATM program”). The ATM program allowed for the offer
and sale of up to 5 million ordinary shares at prevailing market prices from time to time. The Company did not offer or sell
any ordinary shares under the ATM program.

11.          Share-based compensation

Share-based  compensation  expense  recognized  by  classification  included  in  the  consolidated  statements  of

operations and comprehensive loss was as follows:

Research and development
Selling, general and administrative
Total

$

$

2019

Year ended December 31, 
2018
(in thousands)
3,994
$
6,699
10,693

$

$

$

8,029
9,439
17,468

2017

3,945
6,335
10,280

Share-based compensation expense recognized by award type was as follows:

Award type
Share options
Restricted share units (“RSUs”)
Performance share units (“PSUs”)
Total

2019

Year ended December 31, 
2018
(in thousands)

2017

$

$

7,896
4,117
5,455
17,468

$

$

4,766
3,020
2,907
10,693

$

$

3,246
2,588
4,446
10,280

As of December 31, 2019, the unrecognized compensation cost related to unvested awards under the various share-

based compensation plans were:

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Award type
Share options
Restricted share units
Performance share units
Total

     Unrecognized    Weighted average

share-based     
compensation
expense

remaining
period for
     recognition     

(in thousands)

(in years)

$

$

19,750
7,035
5,711
32,496

2.90
1.90
1.78
2.49

The Company satisfies the exercise of share options and vesting of RSUs and PSUs through newly issued shares.

The Company’s share-based compensation plans include the 2014 Amended and Restated Share Option Plan (the
“2014 Plan”) and inducement grants under Rule 5653(c)(4) of the NASDAQ Global Select Market with terms similar to the
2014 Plan (together the “2014 Plans”). The Company previously had a 2012 Equity Incentive Plan (the “2012 Plan”).

At the general meeting of shareholders on January 9, 2014, the Company’s shareholders approved the adoption of
the 2014 Plan. At the annual general meetings of shareholders in June 2015, 2016 and 2018, uniQure shareholders approved
amendments of the 2014 Plan, increasing the shares authorized for issuance by 1,070,000 shares in 2015, 3,000,000 in 2016
and 3,000,000 shares in 2018, for a total of 8,601,471 shares.

Share options

Share options are priced on the date of grant and, except for certain grants made to non-executive directors, vest
over a period of four years. The first 25% vests after one year from the initial grant date and the remainder vests in equal
quarterly installments over years two, three and four. Certain grants to non-executive directors vest in full after one year. Any
options that vest must be exercised by the tenth anniversary of the initial grant date.

2014 Plan

The following tables summarize option activity under the Company’s 2014 Plans for the year ended December 31,

2019:

Number of
     ordinary shares     

Weighted average
exercise price

Weighted average
     remaining contractual life     

Aggregate intrinsic
value

Options

Outstanding at December 31, 2018
Granted
Forfeited
Expired
Exercised
Outstanding at December 31, 2019
Thereof, fully vested and exercisable at
December 31, 2019
Thereof, outstanding and expected to vest at
December 31, 2019

$
2,673,712
647,526
$
(202,926) $
(543) $
(434,665) $
2,683,104
$

1,336,767

1,346,337

$

$

15.09
40.31
20.09
12.26
11.91
21.29

13.76

28.76

Outstanding and expected to vest at
December 31, 2018

1,599,797

$

17.96

in years

7.98

$

(in thousands)
39,616

7.46

6.62

8.29

135,238

77,394

57,844

Total weighted average grant date fair value of options issued
during the period (in $ millions)
Granted to directors and officers during the period (options, grant
date fair value $ in millions)
Proceeds from option sales during the period (in $ millions)

223,097

$

$
$

15.3

4.1
5.2

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The following table summarizes information about the weighted average grant-date fair value of options during the

years ended December 31:

Granted, 2019
Granted, 2018
Granted, 2017
Vested, 2019
Forfeited, 2019

     Weighted average

Options
647,526
937,832
1,295,350
698,127
(202,926)

grant‑date fair value
23.57
$
15.90
3.87
10.38
12.09

The  following  table  summarizes  information  about  the  weighted  average  grant-date  fair  value  of  options  at

December 31:

Outstanding and expected to vest, 2019
Outstanding and expected to vest, 2018

Options
1,346,337
1,599,797

     Weighted average

grant‑date fair value
17.05
$
10.83

The fair value of each option issued is estimated at the respective grant date using the Hull & White option pricing

model with the following weighted-average assumptions:

Assumptions
Expected volatility
Expected terms
Risk free interest rate
Expected dividend yield

2019
70%-75%
10 years

Year ended December 31, 
2018
75%-80%
10 years
1.92% - 2.87% 2.67% - 3.20% 2.39% - 2.81%
0%

2017
75%-80%
10 years

0%

0%

The Hull & White option model captures early exercises by assuming that the likelihood of exercises will increase

when the share price reaches defined multiples of the strike price. This analysis is performed over the full contractual term.
The following table summarizes information about options exercised during the years ended December 31:

2019
2018
2017

Restricted Share Units (RSUs)

Exercised
during the year

Intrinsic value
in thousands

$

434,665
388,203
198,552

17,700
7,515
1,291

The following table summarizes the RSU activity for the year ended December 31, 2019:

Non-vested at December 31, 2018
Granted
Vested
Forfeited
Non-vested at December 31, 2019

Total weighted average grant date fair value of RSUs granted during the period (in $
millions)
Granted to directors and officers during the period (shares, $ in millions)

123

RSU
     Weighted average

Number of
ordinary shares
412,321
198,504
(205,583)
(34,412)
370,830

109,349

$
$
$
$
$

$
$

grant-date fair
value

16.49
38.63
15.31
20.62
28.62

7.7
4.0

    
 
 
 
    
 
 
    
    
    
    
 
 
 
 
 
    
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The  following  table  summarizes  information  about  the  weighted  average  grant-date  fair  value  of  RSUs  granted

during the years ended December 31:

2019
2018
2017

Granted
during the year
198,504
262,599
603,350

     Weighted average

grant‑date fair value
38.63
$
23.61
5.86

The following table summarizes information about the total fair value of RSUs that vested during the years ended

December 31:

2019
2018
2017

$

Total fair value
(in thousands)
10,152
8,546
2,917

RSUs vest over one  to  three years.  RSUs  granted  to  non-executive  directors  will  vest  one year  from  the  date  of

grant.

Performance Share Units (PSUs)

The following table summarizes the PSU activity for the year ended December 31, 2019:

Non-vested at December 31, 2018
Granted
Vested
Non-vested at December 31, 2019
PSUs awarded but not yet earned
Total non-vested and discretionary PSUs

PSU
     Weighted average

Number of
ordinary shares
$
377,169
132,362
$
(30,109) $
479,422
$
$
83,489
$
562,911

grant-date fair
value

16.73
31.71
11.83
21.17
71.66
28.66

Total weighted average grant date fair value of PSUs granted
and awarded during the period (in $ millions)

$

10.2

In January 2019, the Company awarded PSUs to its executives and other members of senior management. These
PSUs  were  earned  in  January  2020  based  on  the  Board’s  assessment  of  the  level  of  achievement  of  agreed  upon
performance targets through December 31, 2019. The PSUs awarded for the year ended December 31, 2019 will vest on
the third anniversary of the grant, subject to the grantee’s continued employment.

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The following table summarizes information about the weighted average grant-date fair value, determined at of the

date these were earned, of PSUs granted during the years ended December 31:

2019
2018
2017

Granted
during the year
132,362

     Weighted average

grant‑date fair value
31.71
$
—
— $
17.15
$

550,570

The following table summarizes information about the total fair value of PSUs that vested during the years ended

December 31:

2019
2018
2017

$

Total fair value
(in thousands)
1,056
1,350
1,730

Employee Share Purchase Plan (“ESPP”)

In June 2018 the Company’s shareholders adopted and approved an ESPP allowing the Company to issue up to
150,000 ordinary shares. The ESPP is intended to qualify under Section 423 of the Internal Revenue Code of 1986. Under
the ESPP, employees are eligible to purchase ordinary shares through payroll deductions, subject to any plan limitations.
The  purchase  price  of  the  shares  on  each  purchase  date  is  equal  to  85%  of  the  lower  of  the  closing  market  price  on  the
offering date or the closing market price on the purchase date of each three-month offering period. During the year ended
December  31,  2019,  9,202  shares  have  been  issued  (December  31,  2018:  2,591).  As  of  December  31,  2019,  a  total  of
138,207 ordinary shares remains available for issuance under the ESPP plan.

2012 Plan

The following table summarizes option activity under the Company’s 2012 Plan for the year ended December 31,

2019:

     Options     

Weighted average
exercise price

Weighted average
     remaining contractual life     

Aggregate intrinsic
value

2012 plan

Outstanding at December 31, 2018
Exercised
Forfeited
Expired
Outstanding, fully vested and exercisable at
December 31, 2019

Proceeds from option sales (in million)

32,567
€
(18,567) €
— €
— €

14,000

€

$

5.23
3.07
—
—

8.09

0.1

in years

3.62

$

(in thousands)
939

3.10

876

The following table summarizes information about options exercised during the years ended December 31:

2019
2018
2017

Exercised
during the year

18,567
40,251
405,188

Intrinsic value
(in thousands)
1,014
$
964
1,176

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12.          Expenses by nature

Operating expenses excluding expenses presented in other expenses included the following expenses by nature:

Employee-related expenses
Laboratory and development expenses
Office and housing expenses
Legal and advisory expenses
Depreciation, amortization and impairment expenses
Patent and license expenses
Other operating expenses
Total

2017

2019

Years ended December 31, 
2018
(in thousands)
$ 46,254
23,596
7,281
7,748
12,415
1,202
1,618
$ 100,114

$ 59,130
30,130
10,588
11,297
6,669
1,654
8,813
$ 128,281

$ 46,373
  17,737
9,327
8,121
6,779
817
7,653
$ 96,807

Details of employee-related expenses for the years ended December 31 are as follows:

Years ended December 31, 
2018
in thousands, except for employee numbers

2019

2017

Wages and salaries
Share-based compensation expenses
Consultant expenses
Social security costs
Health insurance
Pension costs-defined contribution plans
Other employee expenses
Total
Number of employees at the end of the period

13.          Other non-operating income / (expense)

$

$

32,029
17,533
2,464
2,727
1,933
650
1,794
59,130
248

$

$

26,646
10,708
2,974
2,231
1,750
628
1,317
46,254
212

$

$

25,131
10,280
4,758
2,077
1,536
802
1,789
46,373
202

Other non-operating income / (expense) consists of changes in the fair value of derivative financial instruments.

Other non-operating income:
Derivative gains
Total other non-operating income:
Other non-operating expense:
Derivative losses
Finance expenses
Total other non-operating expense:
Other non-operating income / (expense), net

2019

Years ended December 31, 
2018
(in thousands)

2017

$

$

— $
—

(2,530)
—
(2,530)
(2,530) $

208
208

—
—
—
208

$

$

—
—

(2,192)
(243)
(2,435)
(2,435)

The Company recorded a net loss of $2.3 million for the year ended December 31, 2019, compared to a net gain of
$0.5  million  and  a  net  loss  of  $1.2  million  for  the  years  ended  December  31,  2018  and  December  31,  2017,  respectively,
related to the derivative financial instruments issued as part of its collaboration with BMS and a net loss of $0.2 million for
the year ended December 31, 2019 (December 31, 2018: $0.3 million net loss; December 31, 2017: $0.3 million net loss)
related to warrants issued to Hercules (see note 4, “Fair value measurement”). Also, the Company recognized a $0.7 million
loss for the year ended December 31, 2017, related to warrants issued in connected with the 2013 convertible loan.

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14.          Income taxes

a.           Income tax benefit / (expense)

No current tax charges or liabilities were recorded in 2019 by the Company’s Dutch and U.S entities. Due to the
uncertainty  surrounding  the  realization  of  favorable  tax  attributes  in  future  tax  returns,  the  Company  has  recorded  a  full
valuation allowance against the Company’s net deferred tax assets.

For the years ended December 31, 2019, 2018 and 2017, loss before income taxes consists of the following:

Dutch operations
U.S. operations
Foreign operations
Total

$

$

2019

(111,820)
(12,381)

Years ended December 31, 
2018
(in thousands)
(85,721)
$
2,646
3
(83,073)

—  
$

$

$

(124,201)

2017

(60,966)
(18,493)
—
(79,459)

The income tax benefit / (expense) for the years ended December 31, 2019, 2018 and 2017, consists of the following:

Current tax (expense) / benefit

Dutch operations
U.S. operations
Foreign operations
     Total current income tax (expense) / benefit

Deferred tax (expense) / benefit  

Dutch operations
U.S. operations
Foreign operations
     Total deferred income tax (expense) / benefit

Total income tax (expense) / benefit

Years ended December 31, 
     2019      2018      2017

(in thousands)

$ — $ — $ —
  —   —   —
  —
(10)
$ — $ (22) $ (10)

(22)

$ — $ (209) $ 209
  —   —   —
  —   —   —
$ — $ (209) $ 209
$ — $ (231) $ 199

b.           Tax rate reconciliation

The  reconciliation  of  the  amount  of  income  tax  benefit  /  (expense)  that  would  result  from  applying  the  Dutch
statutory income tax rate to the Company’s reported amount of income tax benefit / (expense) for the years ended December
31, 2019, 2018 and 2017, is as follows:

Loss before income tax expense for the period
Expected income tax benefit at the tax rate enacted in the Netherlands (25%)
Difference in tax rates between the Netherlands and foreign countries
Net change in valuation allowance
Non-deductible expenses
Change in fair value of contingent consideration
Income tax (expense) / benefit

2019

2017

Years ended December 31, 
2018
(in thousands)
$ (124,201) $ (83,073) $ (79,459)
19,865
  20,768
1,664
(106)
(17,358)
  (19,207)
(3,248)
(2,648)
(724)
962
199
(231) $

31,050
(495)
(25,583)
(4,972)

—  
— $

$

Non-deductible expenses predominantly relate to share-based compensation expenses for an amount of $4.4 million
in  2019  (2018:  $2.7  million;  2017:  $2.5  million)  and  non-deductible  results  on  derivative  financial  instruments  of  $0.6
million (2018: $0.0 million; 2017: $0.5 million).

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c.           Significant components of deferred taxes

The  tax  effects  of  temporary  differences  and  carryforwards  that  give  rise  to  significant  portions  of  deferred  tax

assets and deferred tax liabilities at December 31, 2019 and 2018 are as follows:

     Years ended December 31, 

2019

2018

(in thousands)

Deferred tax assets:
Net operating loss carryforwards
Intangible assets
Lease liabilities
Property, plant and equipment
Deferred revenue
Accrued expenses and other current liabilities
Gross deferred tax asset
Less valuation allowance
Net deferred tax asset
Right-of-use asset
Net deferred tax liability
Net deferred tax asset / (liability)

$

$

$

$

99,644
770
7,861
761
6,676
628
$ 116,340
(109,856)
6,484
(6,484)
(6,484)

$

$
$

$
— $

74,529
847
—
561
7,481
1,682
85,100
(85,100)
—
—
—
—

Changes in the valuation allowance were as follows:

January 1,
Changes related to reduction of deferred revenue recorded in equity upon
implementation of ASC 606 Revenue recognition as of January 1, 2018
Changes recorded in profit and loss
Increase/(Reduction) related to 2019 and 2018, respectively, Dutch tax reforms
Reduction related to 2017 US tax reform
Other changes including currency translation effects
December 31,

Years ended December 31, 

2019

2018

2017

$

85,100

(in thousands)
$ 93,682

$ 82,642

—
25,583
4,059
—
(4,886)
$ 109,856

(6,229)
  19,207
(15,670)
—
(5,890)
$ 85,100

—
  19,080
—
(1,722)
(6,318)
$ 93,682

Included within changes recorded in profit and loss for the year ended December 31, 2019 is the utilization of $3.7
million of U.S. net operating loss carryforwards ($4.5 million utilization for the year ended December 31, 2018 and $0.0 for
the year ended December 31, 2017).

The valuation allowance at December 31, 2019 was primarily related to net operating loss carryforwards that, in the
judgment  of  management,  are  not  more-likely  than-not  to  be  realized.  Management  considered  projected  future  taxable
income and tax-planning strategies in making this assessment. There is also a portion of the valuation allowance for deferred
tax assets for which subsequently measured tax benefits will be credited directly to contributed capital as it relates to follow-
on offering costs. As of December 31, 2019, that amount was $6.9 million ($3.3 million as of December 31, 2018).

In the Netherlands, changes to corporate taxes were enacted in December 2019. The changes increase the corporate
tax rate from 22.55% to 25.00% for the fiscal year 2020 and decrease the corporate tax rate to 21.7%, effective January 1,
2021. The Company remeasured its deferred tax assets and liabilities using a rate of 21.7% instead of the 20.5% rate effective
in 2019 as it does not expect to utilize any of its loss carryforwards prior to 2021. This resulted in a $4.1 million increase of
both  the  gross  deferred  tax  asset  and  the  valuation  allowance  in  the  year  ended  December  31,  2019.  A  tax  reform  in
December  2018  limited  the  carryforward  of  tax  losses  arising  from  January  1,  2019,  to  six  years  after  the  end  of  the
respective period. Tax losses incurred prior to this date continue to expire nine years after the end of the respective period.
The 2018 Dutch tax reform had initially lowered the tax rate from 25.0% to 20.5%. This rate reduction was partially reversed
through the 2019 Dutch tax reform.

The  Dutch  fiscal  unity  has  as  of  December  31,  2019  an  estimated  $414.0  million  (2018:  $311.7  million;  2017:

$246.0 million) of taxable losses that can be offset in the following six to eight years. The expiration dates of these Dutch

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losses  are  summarized  in  the  following  table.  In  the  year  ended  December  31,  2019  unused  tax  losses  of  $20.7  million
(December 31, 2018: $20.0 million) expired.

Loss expiring

2020

2021

$ 18,479

$ 13,905

2022
(in thousands)
$ 23,664

2023

     2024-2027

$ 23,047

$ 334,859

In the U.S., the tax act known as the Tax Cuts and Jobs Act (“the Act”) was enacted on December 22, 2017. The Act
reduced  the  corporate  tax  rate  from  35%  to  21%,  effective  January  1,  2018.  As  a  foreign  domiciled  entity,  the  most
significant  impact  of  the  Act  related  to  the  tax  rate  applicable  to  the  Company’s  U.S.  operating  entity,  resulting  in  a  $1.7
million  reduction  of  both  the  gross  deferred  tax  asset  and  the  valuation  allowance  in  the  year  ended  December  2017.  In
addition, the Act limits the utilization of tax losses incurred after January 1, 2018, to 80% of taxable income. The Company
did not identify any further significant impacts related to the Act during 2018. The tax losses incurred prior to January 1,
2018  are  approximately  $55.1  million.  As  of  December  31,  2019,  the  estimated  remaining  tax  losses  available  for  carry
forward are $46.7 million. These losses will expire between 2035 and 2037.

Under the provision of the Internal Revenue Code, the U.S. net operating losses may become subject to an annual
limitation in the event of certain cumulative exchange in the ownership interest of significant shareholders over a three-year
period  in  excess  of  50  percent,  as  defined  under  Section  382  and  383  of  the  Internal  Revenue  Code.  This  could  limit  the
amount  of  tax  attributes  that  can  be  utilized  annually  to  offset  future  taxable  income  or  tax  liabilities.  The  amount  of  the
annual limitation is determined based on the value of the Company immediately prior to the ownership change. Subsequent
ownership changes may further affect the limitation.

There are no significant unrecognized tax benefits as of December 31, 2019 and 2018.

15.          Basic and diluted earnings per share

Diluted earnings per share is calculated by adjusting the weighted average number of ordinary shares outstanding,
assuming conversion of all potentially dilutive ordinary shares. As the Company has incurred a loss in the years presented,
all potentially dilutive ordinary shares would have an antidilutive effect, if converted, and thus have been excluded from the
computation of loss per share.

The potentially dilutive ordinary shares are summarized below:

BMS warrants
Stock options under 2014 Plans
Non-vested RSUs and earned PSUs
Stock options under 2012 Plan
Hercules warrants (exercised February 1, 2019)
Employee share purchase plan
Total potential dilutive ordinary shares

16.          Commitments and contingencies

Years ended December 31, 

2019

2018

2017

(ordinary shares)

8,893,000
2,683,104
850,252
14,000
—
485
12,440,841

8,575,000
2,673,712
789,490
32,567
37,175
1,012

6,800,000
2,456,433
1,194,737
72,818
37,175
—
12,108,956 10,561,163

In the course of its business, the Company enters as a licensee into contracts with other parties with regard to the
development  and  marketing  of  its  pipeline  products.  Among  other  payment  obligations,  the  Company  is  obligated  to  pay
royalties to the licensors based on future sales levels and milestone payments whenever specified development, regulatory
and commercial milestones are met. As both future sales levels and the timing and achievement of milestones are uncertain,
the financial effect of these agreements cannot be estimated reliably.

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17.        Related party transaction

On  August  20,  2019,  the  Company  promoted  Sander  van  Deventer,  M.D.,  Ph.D.,  to  Executive  Vice  President,
Research  and  Product  Development,  and  Alex  Kuta,  Ph.D.,  to  Executive  Vice  President,  Operations.  Dr.  van  Deventer,  in
addition to his responsibilities for research, will now also be responsible for the Company’s product development. Dr. Kuta,
in addition to regulatory affairs, will now also be responsible for global quality as well as GMP manufacturing at uniQure’s
state-of-the-art  facility  in  Lexington,  Massachusetts.  As  a  result  of  these  changes,  the  Company  eliminated  the  Chief
Operating Officer role, and Scott McMillan, Ph.D. retired from uniQure.

In  August  2019,  the  Company  entered  into  an  Amended  and  Restated  Agreement  Collaboration  and  License
Agreement  (“Amended  CLA”)  as  well  as  an  additional  new  Collaboration  and  License  Agreement  (“New  CLA”)  with  its
related party 4DMT Molecular Therapeutics, Inc. (“4DMT”). In the Amended CLA, the Company received from 4DMT an
exclusive, sublicensable, worldwide license under certain 4DMT intellectual property rights to research, develop, make, use,
and commercialize previously selected AAV capsid variants and certain associated products using 4DMT proprietary AAV
technology for delivery of gene therapy constructs to cells in the central nervous system and the liver (“the Field”). In the
New CLA, the parties agreed to research and develop, at 4DMT’s cost, new AAV capsid variants using 4DMT proprietary
AAV technology for delivery of up to six additional transgene constructs in the Field that will be selected by the Company.

On June 13, 2018, the Company shareholders voted to approve the appointment of Robert Gut, M.D., Ph.D. as a
non-executive  director  on  our  Board  of  Directors.  On  August  20,  2018,  Dr.  Gut  was  appointed  as  the  Company’s  Chief
Medical  Officer  following  his  resignation  as  a  non-executive  director.  On  October  24,  2018,  at  an  extraordinary  general
meeting,  the  Company’s  shareholders  voted  to  approve  the  appointment  of  Dr.  Gut  as  executive  director  on  the  Board  of
Directors.  Dr.  Gut’s  annual  base  salary  will  be  $425,000  and  he  will  be  eligible  for  an  annual  bonus  of  40%  of  his  base
salary. Dr. Gut was granted 35,000 restricted stock units vesting in equal installments over three years as well as an option to
purchase 70,000 ordinary shares of the Company that will vest over a period of four years. In addition, Dr. Gut retains his
option to purchase 10,000 ordinary shares vesting over three years, which he was granted upon his appointment as a non-
executive director in June 2018.

On  August  7,  2017,  the  Company  appointed  Dr.  Sander  van  Deventer  as  its  Chief  Scientific  Officer  and  General
Manager of its Amsterdam site. Dr. van Deventer served on the Company’s Board of Directors until September 14, 2017. Dr.
van Deventer has resigned as Managing Partner of Forbion Capital Partners and became an Operating Partner with Forbion
Capital  Partners  for  up  to  50%  of  his  time.  Dr.  van  Deventer  is  entitled  to  €200,000  gross  annual  salary  (“Base  Salary”),
including an 8% holiday allowance to be paid annually in May based upon the previous year’s gross annual salary. Dr. van
Deventer will also be eligible for a bonus amounting to a maximum of 40% of his annual gross salary, such amount to be
determined by the Board of Directors. On September 20, 2017, Dr. van Deventer was granted an option to purchase 150,000
shares with an exercise price of $8.49, in accordance with the Company’s Amended and Restated 2014 Share Incentive Plan.

18.         Subsequent events

None.

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Exhibit
No.

EXHIBIT INDEX

Description

3.1 Amended  Articles  of  Association  of  the  Company  (incorporated  by  reference  to  Exhibit  3.1  of  the  Company’s
annual report on Form 10-K for the year ended December 31, 2018 (file no. 0001-36294) filed with the Securities
and Exchange Commission).

4.1* Description  of  the  Registrant’s  Securities  Registered  Pursuant  to  Section  12  of  the  Securities  Exchange  Act  of

1934.

10.1t 2014 Share Incentive Plan (incorporated by reference to Exhibit 4.3 of the Company's registration statement on

Form S-8 (file no. 333-225629) filed with the Securities and Exchange Commission).

10.2t Form  of  Inducement  Share  Option  Agreement  under  2014  Share  Incentive  Plan  (incorporated  by  reference  to
Exhibit 10.2 of the Company's annual report on Form 10-K (file no. 001-36294) for the period ending December
31, 2016 filed with the Securities and Exchange Commission).

10.3t Form of Share Option Agreement under 2014 Share Incentive Plan (incorporated by reference to Exhibit 10.3 of
the Company's annual report on Form 10-K (file no. 001-36294) for the period ending December 31, 2016 filed
with the Securities and Exchange Commission).

10.4t Form of Restricted Stock Unit Award under the 2014 Share Incentive (incorporated by reference to Exhibit 10.4
of  the  Company's  annual  report  on  Form  10-K  (file  no.  001-36294)  for  the  period  ending  December  31,  2017
filed with the Securities and Exchange Commission).

10.5t Form  of  Performance  Stock  Unit  Award  under  the  2014  Share  Incentive  Plan  (incorporated  by  reference  to
Exhibit 10.4 of the Company's annual report on Form 10-K (file no. 001-36294) for the period ending December
31, 2017 filed with the Securities and Exchange Commission).

10.6t Employment Agreement dated December 9, 2014 between uniQure, Inc. and Matthew Kapusta (incorporated by
reference  to  Exhibit  10.6  of  the  Company's  annual  report  on  Form  10-K  (file  no.  001-36294)  for  the  period
ending December 31, 2016 filed with the Securities and Exchange Commission).

10.7t Amendment to the Employment Agreement between uniQure, Inc. and Matthew Kapusta, dated March 14, 2017
(incorporated by reference to Exhibit 10.7 of the Company's annual report on Form 10-K (file no. 001-36294) for
the period ending December 31, 2016 filed with the Securities and Exchange Commission).

10.8t Amendment to the Employment Agreement between uniQure, Inc. and Matthew Kapusta, dated October 26, 2017
(incorporated by reference to Exhibit 10.1 of the Company’s quarterly report on Form 10-Q (file no. 001-36294)
for the period ending on September 31, 2017 filed with the Securities and Exchange Commission).

10.10 Patent  License  Agreement  (L-107-2007),  effective  as  of  May  2,  2007,  by  and  between  the  Company  and  the
National  Institutes  of  Health,  as  amended  on  December  31,  2009,  May  31,  2013  and  November  11,  2013
(incorporated by reference to Exhibit 10.1 of the Company’s quarterly report on Form 10-Q (file no. 001-36294)
for the period ending on March 31, 2017 filed with the Securities and Exchange Commission).

10.11 Patent  License  Agreement  (L-116-2011),  effective  as  of  August  10,  2011,  by  and  between  the  Company  and
National Institutes of Health, as amended on May 31, 2013 and November 11, 2013 (incorporated by reference to
Exhibit  10.2  of  the  Company’s  quarterly  report  on  Form  10-Q  (file  no.  001-36294)  for  the  period  ending  on
March 31, 2017 filed with the Securities and Exchange Commission).

10.15 Warrant Agreement, dated as of September 20, 2013, by and among the Company, uniQure Biopharma B.V. and
Hercules  Technology  Growth  Capital,  Inc.  (incorporated  by  reference  to  Exhibit  10.18  of  the  Company's
registration statement on Form F-1 (file no. 333-193158) filed with the Securities and Exchange Commission).

10.18 Lease relating to 113 Hartwell Avenue, Lexington, Massachusetts, dated as of July 24, 2013, by and between the
Company and King113 Hartwell LLC (incorporated by reference to Exhibit 10.28 of the Company's registration
statement on Form F-1 (file no. 333-193158) filed with the Securities and Exchange Commission).

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10.19

10.20

10.21

10.22†

10.26

10.27†

10.28†

10.29†

10.30†

10.31†

10.32

10.34t

10.35t

Business  Acquisition  Agreement,  dated  as  of  February  16,  2012,  by  and  among  Amsterdam  Molecular
Therapeutics  (AMT)  Holding  N.V.,  the  Company  and  the  other  Parties  listed  therein  (incorporated  by
reference  to  Exhibit  10.29  of  the  Company's  registration  statement  on  Form  F-1  (file  no.  333-193158)  filed
with the Securities and Exchange Commission).

Deed of Assignment of Certain Assets and Liabilities of Amsterdam Molecular Therapeutics (AMT) Holding
N.V.,  dated  as  of  April  5,  2012,  by  and  among  Amsterdam  Molecular  Therapeutics  (AMT)  Holding  B.V.,
Amsterdam Molecular Therapeutics (AMT) Holding IP B.V. and Amsterdam Molecular Therapeutics (AMT)
Holding N.V. (incorporated by reference to Exhibit 10.30 of the Company's registration statement on Form F-1
(file no. 333-193158) filed with the Securities and Exchange Commission).

Agreement  for  Transfer  of  Certain  Assets  and  Liabilities  of  Amsterdam  Molecular  Therapeutics  (AMT)
Holding  N.V.,  dated  as  of  February  16,  2012,  by  and  among  Amsterdam  Molecular  Therapeutics  (AMT)
Holding  B.V.,  Amsterdam  Molecular  Therapeutics  (AMT)  Holding  IP  B.V.  and  Amsterdam  Molecular
Therapeutics (AMT) Holding N.V. (incorporated by reference to Exhibit 10.31 of the Company's registration
statement on Form F-1 (file no. 333-193158) filed with the Securities and Exchange Commission).

Collaboration and License Agreement, dated January 17, 2014, by and between uniQure biopharma B.V. and
4D  Molecular  Therapeutics,  LLC  (incorporated  by  reference  to  Exhibit  10.32  of  the  Company's  registration
statement on Form F-1 (file no. 333-193158) filed with the Securities and Exchange Commission).

Second Amended and Restated Loan and Security Agreement, dated as of May 6, 2016 by and among uniQure
Biopharma  B.V.,  uniQure,  Inc.,  uniQure  IP  B.V.,  the  Company's  subsidiaries  listed  therein,  and  Hercules
Technology Growth Capital, Inc (incorporated by reference to Exhibit 10.30 of the Company's annual report
on  Form  10-K  (file  no.  001-36294)  for  the  period  ending  December  31,  2016  filed  with  the  Securities  and
Exchange Commission.

Collaboration  and  License  Agreement  by  and  between  uniQure  Biopharma  B.V.  and  Bristol-Myers  Squibb
Company dated April 6, 2015 (incorporated by reference to Exhibit 4.30 of the Company's annual report on
Form 20-F (file no. 001-36294) filed with the Securities and Exchange Commission).

Share Subscription Agreement by and between uniQure N.V. and Bristol-Myers Squibb Company dated April
6, 2015 (incorporated by reference to Exhibit 4.31 of the Company's annual report on Form 20-F (file no. 001-
36294) filed with the Securities and Exchange Commission).

Investor Agreement by and between uniQure Biopharma B.V. and Bristol-Myers Squibb Company dated April
6, 2015 (incorporated by reference to Exhibit 4.32 of the Company's annual report on Form 20-F (file no. 001-
36294) filed with the Securities and Exchange Commission).

Seventh  Collaboration  Warrant  Agreement  dated  April  6,  2015  issued  to  Bristol-Myers  Squibb  Company
(incorporated by reference to Exhibit 4.33 of the Company's annual report on Form 20-F (file no. 001-36294)
filed with the Securities and Exchange Commission).

Tenth  Collaboration  Warrant  Agreement  dated  April  6,  2015  issued  to  Bristol-Myers  Squibb  Company
(incorporated by reference to Exhibit 4.34 of the Company's annual report on Form 20-F (file no. 001-36294)
filed with the Securities and Exchange Commission).

Lease relating to Paasheuvelweg 25, dated as of March 7, 2016, by and between 52 IFH GmbH & Co. KG and
uniQure biopharma B.V. (incorporated by reference to Exhibit 10.36 of the Company's annual report on Form
10-K (file no. 001-36294) for the period ending December 31, 2016 filed with the Securities and Exchange
Commission).

Employment  Agreement  dated  August  4,  2017  between  uniQure  biopharma  B.V.  and  Sander  van  Deventer
(incorporated  by  reference  to  Exhibit  10.2  of  the  Company’s  quarterly  report  on  Form  10-Q  (file  no.  001-
36294) for the period ending on June 30, 2017 filed with the Securities and Exchange Commission).

Employment  Agreement  dated  July  10,  2017  between  uniQure,  Inc.  and  Scott  McMillan  (incorporated  by
reference to Exhibit 10.3 of the Company’s quarterly report on Form 10-Q (file no. 001-36294) for the period
ending on June 30, 2017 filed with the Securities and Exchange Commission).

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10.36t Employment Agreement dated July 15, 2017 between uniQure biopharma B.V. and Christian Klemt (incorporated
by reference to Exhibit 10.4 of the Company’s quarterly report on Form 10-Q (file no. 001-36294) for the period
ending on June 30, 2017 filed with the Securities and Exchange Commission).

10.37† Assignment  and  License  Agreement  dated  April  17,  2017  between  Professor  Paolo  Simioni  and  uniQure
biopharma B.V. (incorporated by reference to Exhibit 10.1 of the Company’s periodic report on Form 8-K (file
no. 001-36294) filed on October 19, 2017 with the Securities and Exchange Commission).

10.38t  Employment Agreement dated August 20, 2018 by and between uniQure, Inc. and Dr. Robert Gut (incorporated
by reference to Exhibit 10.38 of the Company’s annual report on Form 10-K for the year ended December 31,
2018 (file no. 0001-36294) filed with the Securities and Exchange commission).

10.39 Amendment No. 1 to Second Amended and Restated Loan and Security Agreement dates as of December 6, 2018
by and among uniQure Biopharma B.V., uniQure, Inc., uniQure IP B.V., the Company, and Hercules Technology
Growth Capital, Inc (incorporated by reference to Exhibit 10.1 of the Company's current report on Form 8-K (file
no. 001-36294) filed with the Securities and Exchange Commission) filed on December 10, 2018.

10.40 First Amendment Lease relating to 113 Hartwell Avenue, Lexington, Massachusetts, dated as of July 24, 2013, by
and  between  the  Company  and  King113  Hartwell  LLC  (incorporated  by  reference  to  Exhibit  10.1  of  the
Company's current report on form 8-K (file no. 001-36294) filed with the Securities and Exchange Commission)
filed on November 15, 2018.

10.41t Employee Share Purchase Plan (incorporated by reference to Exhibit 4.2 of the Company's registration statement

on Form S-8 (file no. 333-225629) filed with the Securities and Exchange Commission) filed on June 14, 2018.

10.42 Second Amendment Lease relating to 113 Hartwell Avenue, Lexington Massachusetts, dated as of June 17, 2019,
by  and  between  the  Company  and  King  113  Hartwell  LLC  (incorporated  by  reference  to  Exhibit  10.42  of  the
Company’s quarterly report on Form 10-Q (file no. 001-36294) for the period ending on June 30, 2019 filed with
the Securities and Exchange Commission).

10.43 Form of Share Option Agreement, effective June 18, 2019, under the 2014 Share Incentive Plan (incorporated by
reference to Exhibit 10.43 of the Company’s quarterly report on Form 10-Q (file no. 001-36294) for the period
ending on June 30, 2019 filed with the Securities and Exchange Commission).

10.44t Amended  and  Restated  Employment  Agreement,  executed  September  17,  2019,  by  and  between  the  Company
and Dr. Kuta (incorporated by reference to Exhibit 10.1 of the Company’s current report on Form 8-K (file no.
001-36294) filed with the Securities and Exchange Commission) filed on September 20, 2019.

10.45t Employment  Agreement,  executed  September  17,  2019,  by  and  between  the  Company  and  Dr.  Sander  van
Deventer (incorporated by reference to Exhibit 10.2 of the Company’s current report on form 8-K (file no. 001-
36294) filed with the Securities and Exchange Commission) filed on September 20, 2019.

10.46t Separation  Agreement,  executed  September  16,  2019,  by  and  between  the  Company  and  Dr.  Scott  McMillan
(incorporated by reference to Exhibit 10.3 of the Company’s current report on form 8-K (file no. 001-36294) filed
with the Securities and Exchange Commission) filed on September 20, 2019.

10.47 Amended and Restated Collaboration and License Agreement by and between 4D Molecular Therapeutics, Inc
and uniQure biopharma B.V., dated August 6, 2019 (incorporated by reference to Exhibit 10.4 of the Company’s
quarterly report on Form 10-Q (file no. 001-36294) for the period ending on September 30, 2019 filed with the
Securities and Exchange Commission).

10.48 Collaboration and License Agreement by and between 4D Molecular Therapeutics, Inc and uniQure biopharma
B.V., dates August 6, 2019 (incorporated by reference to Exhibit 10.5 of the Company’s quarterly report on Form
10-Q (file no. 001-36294) for the period ending on September 30, 2019 filed with the Securities and Exchange
Commission).

10.49*t Amended  and  Restated  Employment  Agreement,  executed  March  1,  2020  by  and  between  uniQure  biopharma

B.V. and Christian Klemt.

10.50*t Amended and Restated Employment Agreement, executed March 1, 2020 by and between uniQure Inc. and Dr.

Robert Gut.

10.51*t Amended  and  Restated  Employment  Agreement,  executed  March  1,  2020  by  and  between  uniQure  Inc.  and

Maria Cantor.

133

Table of Contents

10.52*t

14.1

21.1*

23.1*

23.2*

24.1*

31.1*

31.2*

32.1*

101*

Amended and Restated Employment Agreement, executed March 1, 2020 by and between uniQure Inc. and
Jonathan Garen.

Code of Ethics (incorporated by reference to Exhibit 14.1 of the Company's annual report on Form 10-K (file
no.  001-36294)  for  the  period  ending  December  31,  2016  filed  with  the  Securities  and  Exchange
Commission).

Subsidiaries of the Company.

Consent of Independent Registered Public Accounting Firm – KPMG Accountants N.V.

Consent of Independent Registered Public Accounting Firm – PricewaterhouseCoopers Accountants N.V.

Power of Attorney (incorporated by reference to the signature page of this Annual Report on Form 10-K).

Rule 13a-14(a)/15d-14(a) Certification of Chief Executive Officer.

Rule 13a-14(a)/15d-14(a) Certification of Chief Financial Officer.

Section 1350 Certification.

The following materials from the Company’s Annual Report on Form 10-K for the year ended December 31,
2019, formatted in Inline XBRL (eXtensible Business Reporting Language): (i) Consolidated Balance Sheets,
(ii) Consolidated Statements of Operations and Comprehensive Income (Loss), (iii) Consolidated Statements
of Shareholders’ Equity, (iv) Consolidated Statements of Cash Flows and (v) Notes to Consolidated Financial
Statements.

104*

The cover page from the Company’s Annual Report on Form 10-K for the year ended December 31, 2019, has
been formatted in Inline XBRL.

† Confidential treatment requested as to certain portions, which portions have been omitted and filed separately with the

Securities and Exchange Commission

Filed herewith

Indicates a management contract or compensatory plan or arrangement.  

*

t

134

Table of Contents

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly

caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

SIGNATURES

UNIQURE, N.V.

By:

/s/ MATTHEW KAPUSTA
Matthew Kapusta
Chief Executive Officer
(Principal Executive and Financial Officer)

POWER OF ATTORNEY

KNOW  ALL  PERSONS  BY  THESE  PRESENTS,  that  each  person  whose  signature  appears  below  constitutes  and
appoints  Matthew  Kapusta  and  Christian  Klemt,  jointly  and  severally,  his  or  her  attorney-in-fact,  with  the  power  of
substitution, for him or her in any and all capacities, to sign any amendments to this Annual Report on Form 10-K and to file
the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission,
hereby ratifying and confirming all that each of said attorneys-in-fact, or his or her substitute or substitutes, may do or cause
to be done by virtue hereof.

Pursuant  to  the  requirements  of  the  Securities  Exchange  Act  of  1934,  this  Annual  Report  on  Form  10-K  has  been

signed below by the following persons on behalf of the Registrant and in the capacities and on the dates indicated.

Signatures

Title

Date

/s/ MATTHEW KAPUSTA

Matthew Kapusta

/s/ ROBERT GUT
Robert Gut

/s/ CHRISTIAN KLEMT
Christian Klemt

/s/ PHILIP ASTLEY SPARKE
Philip Astley Sparke

/s/ JACK KAYE
Jack Kaye

/s/ DAVID SCHAFFER
David Schaffer

/s/ PAULA SOTEROPOULOS
Paula Soteropoulos

/s/ MADHAVAN BALACHANDRAN
Madhavan Balachandran

/s/ JEREMY P. SPRINGHORN
Jeremy P. Springhorn

/s/ DAVID MEEK
David Meek

Chief Executive Officer, Chief Financial Officer
and Director (Principal Executive and Financial
Officer)

March 2, 2020

Executive Director

March 2, 2020

Chief Accounting Officer

March 2, 2020

Director

Director

Director

Director

Director

Director

Director

135

March 2, 2020

March 2, 2020

March 2, 2020

March 2, 2020

March 2, 2020

March 2, 2020

March 2, 2020

    
    
DESCRIPTION OF THE REGISTRANT’S SECURITIES
REGISTERED PURSUANT TO SECTION 12 OF THE
SECURITIES EXCHANGE ACT OF 1934

Exhibit 4.1

The following description sets forth certain material terms and provisions of uniQure N.V.’s (“uniQure N.V.”,
“we,”  “us,”  and  “our”)  securities  that  are  registered  under  Section  12  of  the  Securities  Exchange  Act  of  1934,  as
amended. The description below of our ordinary shares and provisions of our articles of association are summaries and
are qualified by reference to our articles of association and the applicable provisions of Dutch law.

DESCRIPTION OF CAPITAL STOCK

The following description of the general terms and provisions of our ordinary shares is a summary only and
therefore is not complete and is subject to, and qualified in its entirety by reference to, the terms and provisions of our
articles of association. Our articles of association have been filed with the SEC as an exhibit to the Annual Report on
Form 10-K of which this Exhibit 4.1 is a part and you should read the articles for provisions that may be important to
you.

Authorized Ordinary Shares

        Our articles of association provide an authorized share capital of 60,000,000 ordinary shares, each with a nominal
value per share of €0.05.

Form of Ordinary Shares

        We issue our ordinary shares in registered book-entry form and such shares are not certificated.

NASDAQ Global Market Listing

        Our ordinary shares are listed on The NASDAQ Global Market under the symbol "QURE."

Comparison of Dutch corporate law and our Articles of Association and Delaware corporate law

        The following comparison between Dutch corporate law, which applies to us, and Delaware corporate law, the law
under  which  many  publicly  listed  companies  in  the  United  States  are  incorporated,  discusses  additional  matters  not
otherwise described in this exhibit. This summary is subject to Dutch law, including Book 2 of the Dutch Civil Code and
Delaware corporation law, including the Delaware General Corporation Law.

Corporate governance

Duties of directors

        The Netherlands.    We have a one tier board structure consisting of our executive directors and non-executive
directors.  Under  the  one-tier  board  structure,  both  the  executive  and  non-executive  directors  will  be  collectively
responsible for the management performed by the one-tier board and for the general policy and strategy of a company.
The executive directors are responsible for the day-to-day management of a company. The non-executive directors are
responsible for supervising the conduct of, and providing advice to, the executive directors and for providing supervision
with respect to the company's general state of affairs. Each executive director and non-executive director has a duty to
act  in  the  corporate  interest  of  the  company.  Under  Dutch  law,  the  corporate  interest  extends  to  the  interests  of  all
corporate  stakeholders,  such  as  shareholders,  creditors,  employees,  customers  and  suppliers.  The  duty  to  act  in  the
corporate  interest  of  the  company  also  applies  in  the  event  of  a  proposed  sale  or  split-up  of  a  company,  whereby  the
circumstances  generally  dictate  how  such  duty  is  to  be  applied.  Any  resolution  of  the  board  regarding  a  significant
change in the identity or character of a company requires shareholders' approval.

 
        Delaware.    The board of directors bears the ultimate responsibility for managing the business and affairs of a
corporation. In discharging this function, directors of a Delaware corporation owe fiduciary duties of care and loyalty to
the corporation and to its stockholders. Delaware courts have decided that the directors of a Delaware corporation are
required to exercise informed business judgment in the performance of their duties. Informed business judgment means
that the directors have informed themselves of all material information reasonably available to them. Delaware courts
have  also  imposed  a  heightened  standard  of  conduct  upon  directors  of  a  Delaware  corporation  who  take  any  action
designed to defeat a threatened change in control of the corporation. In addition, under Delaware law, when the board of
directors of a Delaware corporation approves the sale or break-up of a corporation, the board of directors may, in certain
circumstances, have a duty to obtain the highest value reasonably available to the stockholders.

Director terms

        The Netherlands.    Under Dutch law, executive directors of a listed company are generally appointed for a term of
a maximum of four years and reappointed for a term of a maximum of four years at a time. Non-executive directors of a
listed company are generally appointed for a term of a maximum of four years and reappointed once for another term of
a maximum of four years. Non-executive directors of a listed company may subsequently be reappointed for a term of a
maximum of two years, which reappointment may be extended by at most two years. Our executive and non-executive
directors  are,  in  principle,  appointed  by  the  general  meeting  of  shareholders  upon  the  binding  nomination  of  the  non-
executive directors.

        The general meeting of shareholders is entitled at all times to suspend or dismiss a director. The general meeting of
shareholders  may  only  adopt  a  resolution  to  suspend  or  dismiss  such  director  by  at  least  a  two-thirds  majority  of  the
votes cast, if such majority represents more than half of the issued share capital of the company.

                Delaware.       The  Delaware  General  Corporation  Law  generally  provides  for  a  one-year  term  for  directors,  but
permits  directorships  to  be  divided  into  up  to  three  classes  with  up  to  three-year  terms,  with  the  years  for  each  class
expiring in different years, if permitted by a company's certificate of incorporation, an initial bylaw or a bylaw adopted
by the stockholders. A director elected to serve a term on such a classified board may not be removed by stockholders
without cause. There is no limit in the number of terms a director may serve.

Director vacancies

        The Netherlands.    Under Dutch law, directors are appointed by the general meeting of shareholders. Under our
articles  of  association,  directors  are,  in  principle,  appointed  by  the  general  meeting  of  shareholders  upon  the  binding
nomination by the non-executive directors. However, the general meeting of shareholders may at all times overrule such
binding nomination by a resolution adopted by at least a two-thirds majority of the votes cast, provided such majority
represents more than half of the issued share capital of our company. If the general meeting of shareholders overrules the
binding nomination, the non-executive directors must make a new nomination.

        Delaware.    The Delaware General Corporation Law provides that vacancies and newly created directorships may
be filled by a majority of the directors then in office (even though less than a quorum) unless (1) otherwise provided in
the certificate of incorporation or bylaws of the corporation or (2) the certificate of incorporation directs that a particular
class  of  stock  is  to  elect  such  director,  in  which  case  any  other  directors  elected  by  such  class,  or  a  sole  remaining
director elected by such class, will fill such vacancy.

Conflict-of-interest transactions

                The  Netherlands.        Pursuant  to  Dutch  law  and  our  articles  of  association,  directors  may  not  take  part  in  any
discussion or decision-making that involves a subject or transaction in relation to which they have a personal direct or
indirect conflict of interest with us. Our articles of association provide that if as a result thereof, the board is unable to
act the resolution will be adopted by the general meeting of shareholders.

                Delaware.        The  Delaware  General  Corporation  Law  generally  permits  transactions  involving  a  Delaware
corporation and an interested director of that corporation if:

·

·

·

the  material  facts  as  to  the  director's  relationship  or  interest  are  disclosed  and  a  majority  of  disinterested
directors consent;

the material facts are disclosed as to the director's relationship or interest and a majority of shares entitled to
vote thereon consent; or

the transaction is fair to the corporation at the time it is authorized by the board of directors, a committee of the
board of directors or the stockholders.

Shareholder rights

Voting rights

        The Netherlands.    In accordance with Dutch law and our articles of association, each issued ordinary share confers
the right to cast one vote at the general meeting of shareholders. Each holder of ordinary shares may cast as many votes
as it holds shares. Shares that are held by us or our direct or indirect subsidiaries do not confer the right to vote. Dutch
law does not permit cumulative voting for the election of executive directors and non-executive directors.

        For each general meeting of shareholders, a record date will be applied with respect to ordinary shares in order to
establish which shareholders are entitled to attend and vote at a specific general meeting of shareholders. Such record
date is set by the board. The record date and the manner in which shareholders can register and exercise their rights will
be set out in the convocation notice of the meeting.

        Delaware.    Under the Delaware General Corporation Law, each stockholder is entitled to one vote per share of
stock, unless the certificate of incorporation provides otherwise. In addition, the certificate of incorporation may provide
for cumulative voting at all elections of directors of the corporation, or at elections held under specified circumstances.
Either  the  certificate  of  incorporation  or  the  bylaws  may  specify  the  number  of  shares  and/or  the  amount  of  other
securities that must be represented at a meeting in order to constitute a quorum, but in no event will a quorum consist of
less than one third of the shares entitled to vote at a meeting.

        Stockholders as of the record date for the meeting are entitled to vote at the meeting, and the board of directors may
fix a record date that is no more than 60 nor less than ten days before the date of the meeting, and if no record date is set
then the record date is the close of business on the day next preceding the day on which notice is given, or if notice is
waived then the record date is the close of business on the day next preceding the day on which the meeting is held. The
determination of the stockholders of record entitled to notice or to vote at a meeting of stockholders shall apply to any
adjournment of the meeting, but the board of directors may fix a new record date for the adjourned meeting.

Shareholder proposals

        The Netherlands.    Pursuant to our articles of association, extraordinary general meetings of shareholders will be
convened by the board or by those who are authorized by law or pursuant to our articles of association to do so. Pursuant
to Dutch law, one or more shareholders representing at least one-tenth of the issued share capital of the company may
request the Dutch courts to order that they be authorized by the court to convene a general meeting of shareholders. The
court shall disallow the request if it does not appear that the applicants have previously requested the board to convene a
general meeting of shareholders and the board has taken the necessary steps so that the general meeting of shareholders
could be held within six weeks after the request.

        The agenda for a general meeting of shareholders must include such items requested by one or more shareholders
representing at least 3% of the issued share capital of a company or such lower percentage as the articles of association
may provide. Our articles of association do not state such lower percentage.

        Delaware.    Delaware law does not specifically grant stockholders the right to bring business before an annual or
special meeting. However, if a Delaware corporation is subject to the SEC's proxy rules, a stockholder who owns at least
$2,000  in  market  value,  or  1%  of  the  corporation's  securities  entitled  to  vote,  may  propose  a  matter  for  a  vote  at  an
annual or special meeting in accordance with those rules.

Action by written consent

                The  Netherlands.        Under  Dutch  law,  the  articles  of  association  of  a  company  may  provide  that  shareholders'
resolutions may be adopted in writing without holding a general meeting of shareholders, provided that the resolution is
adopted  unanimously  by  all  shareholders  that  are  entitled  to  vote.  For  a  listed  company,  this  method  of  adopting
resolutions is not feasible.

        Delaware.    Although permitted by Delaware law, publicly listed companies do not typically permit stockholders of
a corporation to take action by written consent.

Appraisal rights

        The Netherlands.    The concept of appraisal rights does not exist under Dutch law. However, pursuant to Dutch law
a  shareholder  who  for  its  own  account  contributes  at  least  95%  of  our  issued  share  capital  may  initiate  proceedings
against  our  minority  shareholders  jointly  for  the  transfer  of  their  shares  to  it.  The  proceedings  are  held  before  the
Enterprise Chamber (Ondernemingskamer). The Enterprise Chamber may grant the claim for squeeze-out in relation to
all minority shareholders and will determine the price to be paid for the shares, if necessary after appointment of one or
three experts who will offer an opinion to the Enterprise Chamber on the value to be paid for the shares of the minority
shareholders.

        Furthermore, in accordance with Directive 2005/56/EC of the European Parliament and the Council of October 26,
2005  on  cross-border  mergers  of  limited  liability  companies,  Dutch  law  provides  that,  to  the  extent  the  acquiring
company in a cross-border merger is organized under the laws of another EU member state, a shareholder of a Dutch
disappearing  company  who  has  voted  against  the  cross-border  merger  may  file  a  claim  with  the  Dutch  company  for
compensation. The compensation is to be determined by one or more independent experts.

                Delaware.       The  Delaware  General  Corporation  Law  provides  for  stockholder  appraisal  rights,  or  the  right  to
demand payment in cash of the judicially determined fair value of the stockholder's shares, in connection with certain
mergers and consolidations.

Shareholder suits

        The Netherlands.    In the event a third party is liable to a Dutch company, only a company itself can bring a civil
action  against  that  third  party.  An  individual  shareholder  does  not  have  the  right  to  bring  an  action  on  behalf  of  a
company. This individual shareholder may, in its own name, have an individual right to take action against such third
party  in  the  event  that  the  cause  for  the  liability  of  that  third  party  also  constitutes  a  tortious  act  directly  against  that
individual shareholder. The Dutch Civil Code provides for the possibility to initiate such action collectively. A collective
action can be instituted by a foundation or an association whose objective is to protect the rights of a group of persons
having similar interests. The collective action itself cannot result in an order for payment of monetary damages but may
only  result  in  a  declaratory  judgment  (verklaring  voor  recht).  In  order  to  obtain  compensation  for  damages,  the
foundation or association and the defendant may reach—often on the basis of such declaratory judgment—a settlement.
A Dutch court may declare the settlement agreement binding upon all the injured parties with an opt-out choice for an
individual injured party. An individual injured party may also itself—outside the collective action—institute a civil claim
for damages.

        Delaware.    Under the Delaware General Corporation Law, a stockholder may bring a derivative action on behalf
of  the  corporation  to  enforce  the  rights  of  the  corporation.  An  individual  also  may  commence  a  class  action  suit  on
behalf of himself and other similarly situated stockholders where the requirements for maintaining a class action under
Delaware law have been met. A person may institute and maintain such a suit only if that person was a stockholder at the
time of the transaction which is the subject of the suit. In addition, under Delaware case law, the plaintiff normally must
be a stockholder at the time of the transaction that is the subject of the suit and throughout the duration of the derivative
suit. Delaware law also requires that the derivative plaintiff make a demand on the directors of the corporation to assert
the corporate claim before the suit may be prosecuted by the derivative plaintiff in court, unless such a demand would be
futile.

Repurchase of shares

        The Netherlands.    Under Dutch law, a company such as ours may not subscribe for newly issued shares in its own
share capital. Such company may, however, subject to certain restrictions under Dutch law and its articles of association,
acquire shares in its own share capital. We may acquire fully paid-up shares in our own share capital at any time for no
valuable consideration. Furthermore, subject to certain provisions of Dutch law and our articles of association, we may
repurchase fully paid-up shares in our own share capital if (1) such repurchase would not cause our shareholders' equity
to fall below an amount equal to the sum of the paid-up and called-up part of the issued share capital and the reserves we
are required to maintain pursuant to applicable law and (2) we would not as a result of such repurchase hold more than
50% of our own issued share capital.

                Other  than  shares  acquired  for  no  valuable  consideration,  ordinary  shares  may  only  be  acquired  following  a
resolution of our board, acting pursuant to an authorization for the repurchase of shares granted by the general meeting
of shareholders. An authorization by the general meeting of shareholders for the repurchase of shares can be granted for
a  maximum  period  of  18  months.  Such  authorization  must  specify  the  number  of  shares  that  may  be  acquired,  the
manner in which these shares may be acquired and the price range within which the shares may be acquired. Our board
has  been  authorized,  for  a  period  of  18  months  to  be  calculated  from  the  date  of  the  annual  general  meeting  of
shareholders held on June 13, 2018, to cause the repurchase of ordinary shares by us of up to 10% of our issued share
capital, for a price per share between the nominal value of the ordinary shares and an amount of 110% of the highest
price  of  the  ordinary  shares  officially  quoted  on  any  of  the  official  stock  markets  we  are  listed  on  during  any  of  30
banking days preceding the date the repurchase is effected or proposed.

        No authorization of the general meeting of shareholders is required if fully paid-up ordinary shares are acquired by
us with the intention of transferring such ordinary shares to our employees under an applicable employee stock purchase
plan, provided such ordinary shares are officially quoted on any of the official stock markets.

        Delaware.    Under the Delaware General Corporation Law, a corporation may purchase or redeem its own shares
unless the capital of the corporation is impaired or the purchase or redemption would cause an impairment of the capital
of the corporation. A Delaware corporation may, however, purchase or redeem out of capital any of its preferred shares
or, if no preferred shares are outstanding, any of its own shares if such shares will be retired upon acquisition and the
capital of the corporation will be reduced in accordance with specified limitations.

Anti-takeover provisions

                The  Netherlands.        Under  Dutch  law,  various  protective  measures  are  possible  and  permissible  within  the
boundaries set by Dutch statutory law and Dutch case law. We have adopted several provisions that may have the effect
of making a takeover of our company more difficult or less attractive, including:

·

·

·

the staggered four-year terms of our directors, as a result of which only approximately one-fourth of our non-
executive directors will be subject to election in any one year;

a  provision  that  our  directors  may  only  be  removed  at  the  general  meeting  of  shareholders  by  a  two-thirds
majority of votes cast representing more than half of our issued share capital; and

requirements that certain matters, including an amendment of our articles of association, may only be brought
to our shareholders for a vote upon a proposal by our board.

        Delaware.    In addition to other aspects of Delaware law governing fiduciary duties of directors during a potential
takeover,  the  Delaware  General  Corporation  Law  also  contains  a  business  combination  statute  that  protects  Delaware
companies  from  hostile  takeovers  and  from  actions  following  the  takeover  by  prohibiting  some  transactions  once  an
acquirer has gained a significant holding in the corporation.

·

·

·

Section 203 of the Delaware General Corporation Law prohibits "business combinations," including mergers,
sales and leases of assets, issuances of securities and similar transactions by a corporation or a subsidiary with
an interested stockholder that beneficially owns 15% or more of a corporation's voting stock, within three years
after the person becomes an interested stockholder, unless: the transaction that will cause the person to become
an interested stockholder is approved by the board of directors of the target prior to the transactions;

after  the  completion  of  the  transaction  in  which  the  person  becomes  an  interested  stockholder,  the  interested
stockholder  holds  at  least  85%  of  the  voting  stock  of  the  corporation  not  including  shares  owned  by  persons
who  are  directors  and  representatives  of  interested  stockholders  and  shares  owned  by  specified  employee
benefit plans; or

after  the  person  becomes  an  interested  stockholder,  the  business  combination  is  approved  by  the  board  of
directors  of  the  corporation  and  holders  of  at  least  66.67%  of  the  outstanding  voting  stock,  excluding  shares
held by the interested stockholder.

               A  Delaware  corporation  may  elect  not  to  be  governed  by  Section  203  by  a  provision  contained  in  the  original
certificate  of  incorporation  of  the  corporation  or  an  amendment  to  the  original  certificate  of  incorporation  or  to  the
bylaws of the company, which amendment must be approved by a majority of the shares entitled to vote and may not be
further amended by the board of directors of the corporation. Such an amendment is not effective until twelve months
following its adoption.

Inspection of books and records

                The  Netherlands.        Our  board  provides  the  shareholders,  at  the  general  meeting  of  shareholders,  with  all
information  that  the  shareholders  require  for  the  exercise  of  their  powers,  unless  doing  so  would  be  contrary  to  an
overriding interest of ours. Our board must give reason for electing not to provide such information on the basis of an
overriding interest.

                Delaware.        Under  the  Delaware  General  Corporation  Law,  any  stockholder  may  inspect  certain  of  the
corporation's books and records, for any proper purpose, during the corporation's usual hours of business.

Removal of directors

        The Netherlands.    Under our articles of association, the general meeting of shareholders is at all times entitled to
suspend or dismiss a director. The general meeting of shareholders may only adopt a resolution to suspend or dismiss
such a member by at least a two-thirds majority of the votes cast, provided such majority represents more than half of
the issued share capital of our company.

        Delaware.    Under the Delaware General Corporation Law, any director or the entire board of directors may be
removed, with or without cause, by the holders of a majority of the shares then entitled to vote at an election of directors,
except  (1)  unless  the  certificate  of  incorporation  provides  otherwise,  in  the  case  of  a  corporation  whose  board  is
classified, stockholders may effect such removal only for cause, or (2) in the case of a corporation having cumulative
voting, if less than the entire board is to be removed, no director may be removed without cause if the votes cast against
his removal would be sufficient to elect him if then cumulatively voted at an election of the entire board of directors, or,
if there are classes of directors, at an election of the class of directors of which he is a part.

Preemptive rights

        The Netherlands.    Under Dutch law, in the event of an issuance of ordinary shares, each shareholder will have a
pro rata preemptive right in proportion to the aggregate nominal value of the ordinary shares held by such holder (with
the exception of ordinary shares to be issued to employees or ordinary shares issued against a contribution other than in
cash).  Under  our  articles  of  association,  the  preemptive  rights  in  respect  of  newly  issued  ordinary  shares  may  be
restricted or excluded by a resolution of the general meeting of shareholders upon proposal of our board. The general
meeting of shareholders may designate our board to restrict or exclude the preemptive rights in respect of newly issued
ordinary  shares.  Such  designation  can  be  granted  for  a  period  not  exceeding  five  years.  A  resolution  of  the  general
meeting of shareholders to restrict or exclude the preemptive rights or to designate the board as the authorized body to
do so requires a two-thirds majority of the votes cast, if less than one half of our issued share capital is represented at the
meeting.

        At our annual general meeting of shareholders held on June 13, 2018, the general meeting of shareholders resolved
to  authorize  our  board  for  a  period  of  18  months  with  effect  from  the  date  of  the  meeting  to  restrict  or  exclude
preemptive  rights  accruing  to  shareholders  in  connection  with  the  issue  of  ordinary  shares  or  rights  to  subscribe  for
ordinary shares.

        Delaware.    Under the Delaware General Corporation Law, stockholders have no preemptive rights to subscribe for
additional  issues  of  stock  or  to  any  security  convertible  into  such  stock  unless,  and  to  the  extent  that,  such  rights  are
expressly provided for in the certificate of incorporation.

Dividends

        The Netherlands.    Dutch law provides that dividends may be distributed after adoption of the annual accounts by
the  general  meeting  of  shareholders  from  which  it  appears  that  such  dividend  distribution  is  allowed.  Moreover,
dividends  may  be  distributed  only  to  the  extent  that  the  shareholders'  equity  exceeds  the  amount  of  the  paid-up  and
called-up part of the issued share capital of the company and the reserves that must be maintained under the law or the
articles  of  association.  Interim  dividends  may  be  declared  as  provided  in  the  articles  of  association  and  may  be
distributed to the extent that the shareholders' equity exceeds the amount of the paid-up and called-up part of the issued
share capital of the company and the reserves that must be maintained under the law or the articles of association, as
apparent from an interim statement of assets and liabilities.

        Under our articles of association, any amount of profit may be carried to a reserve as our board determines. After
reservation  by  our  board  of  any  profit,  the  remaining  profit  will  be  at  the  disposal  of  the  shareholders.  Our  corporate
policy  is  to  only  make  a  distribution  of  dividends  to  our  shareholders  after  the  adoption  of  our  annual  accounts
demonstrating that such distribution is legally permitted. However, our board is permitted to declare interim dividends
without the approval of the general meeting of shareholders.

                Dividends  will  be  made  payable  not  later  than  thirty  days  after  the  date  they  were  declared  unless  the  body
declaring the dividend determines a different date. Claims to dividends not made within five years and one day from the
date that such dividends became payable will lapse and any such amounts will be considered to have been forfeited to us
(verjaring).

        Delaware.    Under the Delaware General Corporation Law, a Delaware corporation may pay dividends out of its
surplus (the excess of net assets over capital), or in case there is no surplus, out of its net profits for the fiscal year in
which  the  dividend  is  declared  and/or  the  preceding  fiscal  year  (provided  that  the  amount  of  the  capital  of  the
corporation is not less than the aggregate amount of the capital represented by the issued and outstanding stock of all
classes  having  a  preference  upon  the  distribution  of  assets).  In  determining  the  amount  of  surplus  of  a  Delaware
corporation, the assets of the corporation, including stock of subsidiaries owned by the corporation, must be valued at
their fair market value as determined by the board of directors, without regard to their historical book value. Dividends
may be paid in the form of shares, property or cash.

Shareholder vote on certain reorganizations

        The Netherlands.    Under Dutch law, the general meeting of shareholders must approve resolutions of the board
relating to a significant change in the identity or the character of the company or the business of the company, which
includes:

·

·

·

a transfer of the business or virtually the entire business to a third party;

the entry into or termination of a long-term cooperation of the company or a subsidiary with another legal entity
or company or as a fully liable partner in a limited partnership or general partnership, if such cooperation or
termination is of a far-reaching significance for the company; and

the  acquisition  or  divestment  by  the  company  or  a  subsidiary  of  a  participating  interest  in  the  capital  of  a
company  having  a  value  of  at  least  one  third  of  the  amount  of  its  assets  according  to  its  balance  sheet  and
explanatory  notes  or,  if  the  company  prepares  a  consolidated  balance  sheet,  according  to  its  consolidated
balance sheet and explanatory notes, according to the last adopted annual accounts of the company.

        Delaware.    Under the Delaware General Corporation Law, the vote of a majority of the outstanding shares of
capital  stock  entitled  to  vote  thereon  generally  is  necessary  to  approve  a  merger  or  consolidation  or  the  sale  of  all  or
substantially all of the assets of a corporation. The Delaware General Corporation Law permits a corporation to include
in its certificate of incorporation a provision requiring for any corporate action the vote of a larger portion of the stock or
of any class or series of stock than would otherwise be required.

        Under the Delaware General Corporation Law, no vote of the stockholders of a surviving corporation to a merger is
needed, however, unless required by the certificate of incorporation, if (1) the agreement of merger does not amend in
any  respect  the  certificate  of  incorporation  of  the  surviving  corporation,  (2)  the  shares  of  stock  of  the  surviving
corporation are not changed in the merger and (3) the number of shares of common stock of the surviving corporation
into which any other shares, securities or obligations to be issued in the merger may be converted does not exceed 20%
of  the  surviving  corporation's  common  stock  outstanding  immediately  prior  to  the  effective  date  of  the  merger.  In
addition, stockholders may not be entitled to vote in certain mergers with other corporations that own 90% or more of
the outstanding shares of each class of stock of such corporation, but the stockholders will be entitled to appraisal rights.

Remuneration of directors

        The Netherlands.    Under Dutch law and our articles of association, we must adopt a remuneration policy for our
directors. Such remuneration policy shall be adopted by the general meeting of shareholders upon the proposal of our
non-executive directors. The remuneration of our executive directors will be determined by our non-executive directors
with due observance of our remuneration policy; the remuneration of our non-executive directors will be determined by
the board with due observance of our remuneration policy.

        Delaware.    Under the Delaware General Corporation Law, the stockholders do not generally have the right to
approve the compensation policy for directors or the senior management of the corporation, although certain aspects of
executive compensation may be subject to binding or advisory stockholder votes due to the provisions of U.S. federal
securities and tax law, as well as stock exchange requirements.

Transfer Agent and Registrar

        Computershare Trust Company, N.A. serves as transfer agent and registrar for our ordinary shares.

Exhibit 10.49

EMPLOYMENT AGREEMENT PURSUANT TO
SECTION 7:610 (et seq.) of the Dutch Civil
Code (DCC)

March 1, 2020

Employment agreement between

(1)           uniQure biopharma B.V., a company with limited liability (besloten vennootschap met beperkte aansprakelijkheid),
with registered office at Amsterdam and principal place of business at Paasheuvelweg 25a, (1105 BP) Amsterdam
(the Employer); and

(2)           Christian Klemt ;  (the Employee);

each “a Party”, collectively, “the Parties”.

The Parties agree as follows:

1              Commencement date Agreement and position

1.1           On March 1, 2020 (the “Effective Date”),  this employment agreement (the “Agreement”) will become effective and
Employee  shall  continue  his  employment  with  Employer  in  the  same  role  with  the  Employer,  i.e.,  the  position  of
Chief Accounting Officer.  Employee undertakes to perform all the activities as set out in Exhibit A (Job Description)
and that can reasonably be assigned to him by or on behalf of the Employer and which are related to the Employer's
business. To the best of his ability in doing so, the Employee will comply with the instructions given to him by or on
behalf of the Employer.

1.2                      This  Agreement  replaces  and  supersedes  the  prior  Employment  Agreement  dated  August  7,  2017,  which  is

contemporaneously terminated as of the Effective Date of this Agreement.

1.3                      The  Employer  shall  be  entitled  to  assign  other  duties  than  the  usual  activities  of  the  Employee,  or  to  alter  the

position of the Employee if in the reasonable opinion of the Employer the business circumstances so require.

1.4           The Employee shall not be engaged in any business activity which, in the judgment of the Employer, conflicts with

Employee’s ability to carry out his duties for the Employer.

1.5           The work will be performed at the office of the Employer at Paasheuvelweg 25a (1105 BP) in Amsterdam provided,
however,  that  the  Employee  shall  be  required  to  travel  from  time  to  time  for  business  purposes.  The  Employer
reserves the right to change the location where the work is performed after consultation with the Employee.

1.6           The normal working hours for a full-time, 1.0 FTE position are 40 hours per week. The working hours are normally

8.5 hours a day with a thirty (30)  minute lunch break.

2              Term and termination Agreement

2.1           The Agreement has been entered into for an indefinite period of time.

Paasheuvelweg 25a
P.O. Box 22506
1100 DA Amsterdam, NL

Chamber of Commerce:
34275365
legal entity: uniQure biopharma B.V.

T: +31 20 240 6000
F: +31 20 240 6020

www.uniQure.com
info@uniQure.com

1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2.2          The Agreement will in any event, without notice being required, terminate as of the first day of the month following

the date the Employee reaches the State pension age (AOW-gerechtigde leeftijd).

2.3          The Agreement can be terminated by each of the Parties with due observance of the statutory notice period of 4

months for the Employer and 2 months for the Employee.

2.4          Severance Payments.

2.4.1       lf the Agreement is terminated on the initiative of Employer, other than in the case of summary dismissal as referred
to  in  article  7:677  of  the  Dutch  Civil  Code,  long-term  illness  (article  7:669  section  3  under  b  Dutch  Civil  Code)  or
severely culpable acts or omissions by Employee as referred to in article 7:669 section 3 under the Dutch Civil Code,
Employer shall grant the Employee severance pay equal to 100% of (i) the annual prorated base salary,  plus (ii) the
amount  of  the  Target  Bonus    (i.e.,    Thirty-Five  percent  (35%)  of    the  annual  Pro-rata  Base  Salary  (as  defined  in
Clause 3)), (hereinafter: 'Severance Pay') subject to deductions that are authorized by Employee and/or required by
applicable laws and regulations.

2.4.2       lf the Agreement is terminated on the initiative of Employer within the period beginning ninety (90) days before and
continuing  until  twelve  (12)  months  after  a  Change  of  Control  (as  defined  below),  long-term  illness  (article  7:669
section  3  under  b  Dutch  Civil  Code)  or  severely  culpable  acts  or  omissions  by  Employee  as  referred  to  in  article
7:669  section  3  under  the  Dutch  Civil  Code,  clause    2.4.1  shall  not  apply  and,  instead,  Employer  shall  grant  the
Employee  severance  pay  equal  to  150%  of  (i)  the  annual  prorated  base  salary,    plus  (ii)  the  amount  of  the  Target
Bonus  (i.e.,  Thirty-Five  percent  (35%)  of  the  annual  Pro-rata  Base  Salary),  (hereinafter:  'Severance  Pay  on  a
Change of Control') subject to deductions that are authorized by Employee and/or required by applicable laws and
regulations.    Employer  shall  not  owe  any  payments  or  partial  payments  of  any  kind  under  both  clauses  2.4.1  and
2.4.2, which are mutually exclusive.

2.4.3       If Severance Pay under clause 2.4.1 or Severance Pay on a Change of Control under clause 2.4.2 is owed to the
Employee, then the Employer shall grant the Employee additional severance pay equal to a  prorated Target Bonus
amount for the year of termination as provided in this clause (the “Pro-rata Bonus”). The Pro-rata Bonus shall be the
product of the formula B x D/365 where B represents the Target Bonus (i.e., Thirty-Five percent (35%) of the annual
Pro-rata Base Salary)), and D represents the number of days elapsed in the calendar year through the date of the
separation of Executive’s employment from the Employer.

2.4.4       lf and insofar as Employee is entitled to the transition payment as referred to in article 7:673 of the Dutch Civil Code,
this transition payment shall be deemed to be factored into the Severance pay,  the Severance pay on a Change of
Control, and the Pro-Rata Bonus.

2.4.5       In the event of a termination under this clause 2.4, the Employer shall provide 4 months' notice to the Employee. The
Employer, in its sole discretion subject to applicable law, may choose to put the Employee on garden leave at any
time during the notice period. Garden leave will be considered equal to continuation of full-time employment, but the
Employee will be released from his working duties. In the event that the Employee is placed on garden leave, the
amount of the severance pay under this clause 2.4 will be reduced by an amount equivalent to the salary during the
Employee's garden leave, and the effective date of the

Paasheuvelweg 25a
P.O. Box 22506
1100 DA Amsterdam, NL

Chamber of Commerce:
34275365
legal entity: uniQure biopharma B.V.

T: +31 20 240 6000
F: +31 20 240 6020

www.uniQure.com
info@uniQure.com

2

 
 
 
 
 
 
 
 
 
 
garden  leave  shall  be  the  date  of  the  separation  of  Executive’s  employment  from  the  Employer  for  purposes  of
calculating the Pro-rata Bonus of clause 2.4.3.

2.4.6       In the event of a Change of Control as defined below, the vesting conditions that may apply to any stock options,
restricted shares, restricted stock units, performance stock units or other grants of equity held by Executive pursuant
to  this  Agreement  and  the  Company’s  Amended  and  Restated  2014  Share  Incentive  Plan  will  be  automatically
waived and shall be deemed fully vested immediately prior to the Change of Control event. All Stock Options will be
deemed  to  be  fully  exercisable  commencing  on  the  date  of  and  immediately  prior  to  the  Change  of  Control  and
ending on the eighteen (18) month anniversary of the Change of Control or, if earlier, the expiration of the term of
such Stock Options.

2.4.7              For  purposes  of  this  Agreement,  “Change  of  Control”  shall  mean  the  date  on  which  any  of  the  following  events

occurs:

2.4.7.1    any “person,” as such term is used in Sections 13(d) and 14(d) of the United States Securities Exchange Act of 1934,
as amended (the “Act”) (other than uniQure N.V. (the “Company”), any of its subsidiaries, or any trustee, fiduciary or
other  person  or  entity  holding  securities  under  any  employee  benefit  plan  or  trust  of  the  Company  or  any  of  its
subsidiaries), together with all “affiliates” and “associates” (as such terms are defined in Rule 12b-2 under the Act) of
such person, shall become the “beneficial owner” (as such term is defined in Rule 13d-3 under the Act), directly or
indirectly, of securities of the Company representing forty (40) percent or more of the combined voting power of the
Company’s  then  outstanding  securities  having  the  right  to  vote  in  an  election  of  the  Board  (“Voting  Securities”)  (in
such case other than as a result of an acquisition of securities directly from the Company); or

2.4.7.2    a majority of the members of the Board is replaced during any 12-month period by directors whose appointment or
election is not endorsed by a majority of the members of the Board before the date of the appointment or election; or

2.4.7.3        the  consummation  of  (i)  any  consolidation  or  merger  of  the  Company  where  the  stockholders  of  the  Company,
immediately  prior  to  the  consolidation  or  merger,  would  not,  immediately  after  the  consolidation  or  merger,
beneficially own (as such term is defined in Rule 13d-3 under the Act), directly or indirectly, shares representing in
the  aggregate  more  than  fifty  (50)  percent  of  the  voting  shares  of  the  Company  issuing  cash  or  securities  in  the
consolidation  or  merger  (or  of  its  ultimate  parent  corporation,  if  any),  or  (ii)  any  sale  or  other  transfer  (in  one
transaction or a series of transactions contemplated or arranged by any party as a single plan) of all or substantially
all of the assets of the Company.

3             Salary, bonus, equity and holiday allowance

3.1          The Employee’s annual salary will be EUR Two Hundred Forty Thousand (€  240,000)  gross (the “Pro-rata Base
Salary”),  including an 8% holiday allowance on the basis of full-time employment. The salary, including the holiday
allowance,  shall  be  paid  in  12  equal,    monthly  instalments  ultimately  by  the  end  of  each  calendar  month.    The
Employee will work on a fulltime basis, 1,0 FTE and, therefore, the actual monthly salary is EUR Twenty Thousand
 (€ 20,000).  In case of part time employment, all earnings will be pro-rated.

Paasheuvelweg 25a
P.O. Box 22506
1100 DA Amsterdam, NL

Chamber of Commerce:
34275365
legal entity: uniQure biopharma B.V.

T: +31 20 240 6000
F: +31 20 240 6020

www.uniQure.com
info@uniQure.com

3

 
 
 
 
 
 
 
 
 
 
 
3.2          The Employee shall be eligible for a bonus payment amounting to a target amount of Thirty-Five percent (35%) of his
Pro-rata Base Salary (the “Target Bonus”). The Employee’s eligibility for  a Target Bonus or any other bonus payment
shall be dependent on the Employer guidelines and is at the full discretion of the Board.

3.3          Except as provided in clause 2.4, bonus payments, if any, will not be taken into account for the calculation of any
possible  severance  payment  upon  termination  of  the  Agreement.    To  be  eligible  for  any  bonus  pursuant  to  this
Agreement  or  otherwise  pursuant  to  Employee’s  employment  with  Employer,  Employee  must  be  in  service  of
Employer on the date any bonus is paid.

4             Overtime

The  Employee  undertakes  to  work  overtime  at  the  request  of  the  Employer.  The  Employer  does  not  pay  any
compensation for overtime.

5             Expenses

5.1           The costs for travelling from home to office shall be compensated in accordance with the Employer policy.

5.2                    To  the  extent  that  the  Employer  has  given  prior  approval  for  business  travels,  the  Employer  shall  reimburse
reasonable  travel  and  accommodation  expenses  relating  to  such  business  travel  incurred  by  the  Employee  in  the
performance  of  his  duties  upon  submission  of  all  the  relevant  invoices  and  vouchers  within  30  days  following
completion of the business travel.

6              Holidays

6.1                    The  Employee  is  entitled  to  30  business  days  holiday  per  year  or  a  pro  rata  portion  thereof  if  the  Agreement

commences and/or terminates during the calendar year and/or the Employee works part-time.

6.2          The statutory holiday days (20 days of the 30 per year on full time employment) shall be forfeited after 6 months after

the end of the year in which the holiday days were accrued.

6.3          The Employer shall determine the commencement and the end of the holiday in consultation with the Employee. The

Employee shall take his holidays in the period that the activities best allow this.

7             Illness

In the event of illness in the sense of section 7:629 Dutch Civil Code, the Employee must report sick to the Employer
as soon as possible, but no later than 9 a.m. on the first day of illness. The Employee undertakes to comply with the
rules related to reporting and inspection in the case of illness, as adopted from time to time by the Employer.

8             Insurance

The Employer will comply with the obligations under the Dutch Health Care Insurance Act.

Paasheuvelweg 25a
P.O. Box 22506
1100 DA Amsterdam, NL

Chamber of Commerce:
34275365
legal entity: uniQure biopharma B.V.

T: +31 20 240 6000
F: +31 20 240 6020

www.uniQure.com
info@uniQure.com

4

 
 
 
 
 
 
 
 
 
 
9             Pension

The Employee shall be entitled to participate in the pension scheme of the Employer following Employer guidelines.

10           Confidentiality obligation

10.1        Both during the term of the Agreement and after the Agreement has been terminated for any reason whatsoever, the
Employee shall not make any statements in any way whatsoever to anyone whomsoever (including other personnel
of  the  Employer,  unless  these  should  be  informed  of  anything  in  connection  with  the  work  they  perform  for  the
Employer), regarding matters, activities and interests of a confidential nature related to the business of the Employer
and/or the Employer’s affiliates, of which the Employee became aware within the scope of his work for the Employer
and  the  confidential  nature  of  which  he  is  or  should  be  aware  (“Confidential  Information”).  The  Confidential
Information includes, inter alia, information about the Employer’s products, processes and services, including but not
limited  to,  information  relating  to  research,  development,  inventions,  manufacture,  purchasing,  engineering,
marketing, merchandising and selling.

10.2        For all oral and written publications by the Employee, which can or could harm the interests of the Employer, prior
approval from the Employer has to be obtained. This approval shall only be refused on sincere grounds based on
those interests.

10.3        All information exchanged via the Employer’s email system is considered to be Employer’s proprietary information

and should be taken care of accordingly.

10.4                The  Employee  agrees  that  the  confidentiality  obligations  set  forth  in  this  clause  10  supersede  the  Employee’s
obligations  to  any  other  company,  fund  or  other  organization  with  which  the  Employee  may  have  a  relationship
(“Affiliated Entities”) and that any Confidential Information that Employee receives will only be used within the scope
of his employment under this Agreement or any successor agreement with Employer and will not be used during the
course of his relationship, or communicated through by any means to, any Affiliated Entity.

11           Documents

The  Employee  is  prohibited  from  in  any  way  having  documents  and/or  correspondence  and/or  other  information
carriers and/or copies thereof in his possession that belong to the Employer and/or to the Employer’s affiliates, with
the exception of the extent to which and as long as required for the performance of his activities for the Employer. In
any event, the Employee is required, even without any request being made to that end, to return such documents
and/or correspondence and/or other information carriers and/or copies thereof to the Employer immediately upon the
end of the Agreement, or in the event the Employee is on non-active duty for any reason whatsoever.

12           Ban on ancillary jobs

During the term of the Agreement, without the prior written consent of the Employer, the Employee shall not accept
any paid work or time-consuming unpaid work at or for third parties and will refrain from doing business for his own
account.

Paasheuvelweg 25a
P.O. Box 22506
1100 DA Amsterdam, NL

Chamber of Commerce:
34275365
legal entity: uniQure biopharma B.V.

T: +31 20 240 6000
F: +31 20 240 6020

www.uniQure.com
info@uniQure.com

5

 
 
 
 
 
 
 
 
 
 
13           Non-competition and business relationship clause

13.1        Both during the term of the Agreement and for a period of one year after the Agreement has been terminated for any
reason whatsoever, without the prior written consent of the Employer, the Employee shall not be engaged or involved
or have any share in any manner whatsoever, directly or indirectly, whether on his own behalf or for third parties, in
any enterprise which conducts activities in a field similar to or otherwise competing with that of the Employer and/or
the Employer’s affiliates, nor act, in any manner whatsoever, directly or indirectly, whether on his own behalf or for
third parties, as an intermediary in relation to such activities.

13.2        Both during the term of the Agreement and for a period of one year after the Agreement has been terminated for any
reason  whatsoever,  without  the  prior  written  consent  of  the  Employer,  the  Employee  shall  not  perform  or  have
performed  professional  services  in  connection  with  any  product  or  research  or  development  or  commercialization
that  competes  with  products,  or  research  or  development  or  commercialization  of  Employer,  directly  or  indirectly,
whether on his own behalf or for third parties, nor enter into contacts,  in that respect, directly or indirectly, whether
on  his  own  behalf  or  for  third  parties,  with  clients  and/or  relations  of  the  Employer  and/or  the  Employer’s  affiliates
and/or purchasers of products and/or services of the Employer and/or the Employer's affiliates.

13.3                Clients  and/or  relations  of  the  Employer  and/or  the  Employer’s  affiliates  such  as  set  out  in  article  13.2  of  this
Agreement  shall  in  all  events  mean  relations  of  the  Employer  and/or  the  Employer’s  affiliates  with  which  the
Employer has or has had (business) contact in any manner whatsoever throughout the course of, or otherwise prior
to the termination of, the Agreement.

13.4        Both during the term of the Agreement and for a period of one year after the Agreement has been terminated for any
reason  whatsoever,  without  the  prior  written  consent  of  the  Employer,  the  Employee  shall  refrain  from  becoming
engaged or involved in any manner whatsoever, directly or indirectly, whether on his own behalf or for third parties, in
actively  enticing  away,  taking  (or  causing  to  have  taken)  into  employment,  nor  make  use  of,  in  any  manner
whatsoever,  directly  or  indirectly,  whether  on  his  own  behalf  or  for  third  parties,  the  type  of  work  of  employees  or
persons who in a period of one year prior to the termination of the Agreement of the Employee are or have been in
the employment of the Employer and/or the Employer’s affiliates.

13.5        Employee acknowledges and agrees to adhere to this clause as the Employer has a serious business interest in
binding  the  Employee  to  the  non-competition  and  business  relationship  clause,  due  to  the  fact  that  (i)  within  the
organization  of  the  Employer  competition-sensitive  information  as  well  as  confidential  information  related  to  the
Employer  and  its  clients  and  relations,  such  as  but  not  limited  to  products,  or  research  or  development  or
commercialization  of  Employer  (“Sensitive  Business  Information”)  are  available  and  (ii)  in  the  position  of  Chief
Accounting Officer the Employee has access to this Sensitive Business Information and/or will become aware of
this  Sensitive  Business  Information  and/or  will  maintain  (commercial)  contacts  with  clients,  suppliers,  competitors
etc. Given the aforesaid considerations (i) and (ii) in this clause, combined with the education and capacities of the
Employee,  the  Employer  has  a  well-founded  fear  that  its  business  interest  will  be  harmed  substantially  if  the
Employee performs competing activities as set forth in clauses 13.1 up to and including 13.5 of the Agreement within
a period of 12 months after termination of the Agreement.

Paasheuvelweg 25a
P.O. Box 22506
1100 DA Amsterdam, NL

Chamber of Commerce:
34275365
legal entity: uniQure biopharma B.V.

T: +31 20 240 6000
F: +31 20 240 6020

www.uniQure.com
info@uniQure.com

6

 
 
 
 
 
 
 
 
 
 
13.6        13.1. to 13.5 shall not apply in the case of summary dismissal as referred to in article 7:677 of the Dutch Civil Code.

14            Intellectual and industrial property

14.1 

  The  Employer 

the
maker/producer/designer/breeder  of  all  that  which  is  made,  created,  improved,  produced,  designed,  invented  or
discovered by the Employee during his activities performed for the Employer (the Works).

is  or  will  be  considered 

fullest  extent  allowed  by 

to  be, 

law, 

the 

to 

14.2        The Employee is obliged to fully and comprehensibly disclose all Works to the Employer in writing immediately after
they  are  created  or  after  the  creation  becomes  known  to  the  Employee,  and  in  any  case  at  the  request  of  the
Employer.

14.3        The Employee hereby transfers and assigns all his rights to and in connection with the Works to the Employer in

advance.

14.4        The Employee is obliged, at first request of the Employer, to transfer and assign to the Employer all rights to and in
connection with the Works that do not belong to the Employer by operation of law (van rechtswege), and that are not
transferred  to  the  Employer  pursuant  to  article  14.3  of  this  Agreement.  This  concerns  all  rights,  anywhere  in  the
world,  to  and  arising  from  or  in  connection  with  the  Works.  This  obligation  of  the  Employee  remains  in  force  even
after the end of this Agreement.

14.5        The Employee agrees to perform, to the extent necessary and/or at the request of the Employer, such further acts as
may be necessary or desirable to apply for, obtain and/or maintain protection for the Works, inter alia by means of
the establishment of intellectual and industrial property rights. The Employee hereby grants permission and power of
attorney to the Employer to the extent necessary to carry out every required act on behalf of the Employee to obtain
protection for the Works, or to transfer the Works and any rights relating thereto, to the Employer. The Employer will
compensate  the  reasonable  costs  made  in  respect  hereof,  in  so  far  as  the  payment  that  the  Employee  receives
pursuant to article 3.1 of this Agreement cannot be considered as compensation for such costs. This obligation of the
Employee remains in force even after the end of the Agreement.

14.6        The Employee acknowledges that the payment ex article 3.1 of this Agreement includes a reasonable compensation
for  any  possible  deprivation  of  any  intellectual  and  industrial  property  rights.  To  the  extent  legally  possible,  the
Employee hereby waives his right to any additional compensation with respect to the Works.

15           Gifts

In  connection  with  the  performance  of  his  duties,  the  Employee  is  prohibited  from  accepting  or  stipulating,  either
directly or indirectly, any commission, reimbursement or payment, in whatever form, or gifts from third parties. The
foregoing does not apply to standard promotional gifts having little monetary value.

16            Penalty clause

In  the  event  the  Employee  acts  in  violation  of  any  of  the  obligations  under  the  articles  10  through  15  of  this
Agreement, the Employee shall, contrary to section 7:650 paragraphs 3, 4

Paasheuvelweg 25a
P.O. Box 22506
1100 DA Amsterdam, NL

Chamber of Commerce:
34275365
legal entity: uniQure biopharma B.V.

T: +31 20 240 6000
F: +31 20 240 6020

www.uniQure.com
info@uniQure.com

7

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
and  5  Dutch  Civil  Code,  without  notice  of  default  being  required,  forfeit  to  the  Employer  for  each  such  violation,  a
penalty in the amount of EUR 10.000,00 as well as a penalty of EUR 1.000,00 for each day such violation has taken
place and continues. Alternatively, the Employer will be entitled to claim full damages.

17           Transfer of an undertaking

The Employee shall remain under the obligation to adhere the set out in the articles 10 through 16 of this Agreement
vis-à-vis  the  Employer,  if  the  enterprise  of  the  Employer  or  a  part  thereof  is  transferred  to  a  third  party  within  the
meaning of section 7:662 and onwards Dutch Civil Code and this Agreement terminates before or at the time of such
transfer, whereas in the event of continuation of the Agreement the Employee would have entered the employment
of the acquirer by operation of law.

18           Other arrangements

Subject  to  the  provisions  in  this  Agreement,  the  arrangements  related  to  employment  conditions  adopted  by  the
Employer from time to time, as laid down in the Employee Handbook are applicable. A copy of these arrangements
has been provided to the Employee. By signing this agreement, the Employee acknowledges to have received and
understood the Employee Handbook and the Insider Trading Policy.

19           Employment costs regulation

The  conditions  of  employment  costs  regulation  determined  by  the  Employer  apply.  In  this  context,  the  Employer
reserves the right at its sole discretion to modify certain fringe benefits, without any compensation in return.

20            Amendment clause

20.1        The Employer reserves the right to unilaterally amend the Agreement and the arrangements referred to in article 18
of this Agreement if it has such a serious interest in that respect entailing that the interests of the Employee must
yield to that in accordance with standards of reasonableness and fairness.

20.2        The Employer reserves the right to unilaterally amend the Agreement and the arrangements referred to in article 18

of this Agreement in the event of a relevant amendment of the law.

21            Applicable law, no collective labour agreement

21.1         This Agreement is governed by Dutch law.

21.2         The Agreement is not subject to any collective labour agreement.

Paasheuvelweg 25a
P.O. Box 22506
1100 DA Amsterdam, NL

Chamber of Commerce:
34275365
legal entity: uniQure biopharma B.V.

T: +31 20 240 6000
F: +31 20 240 6020

www.uniQure.com
info@uniQure.com

8

 
 
 
 
 
 
 
 
 
 
 
THIS AGREEMENT has been entered into on the date stated at the beginning of this Agreement

uniQure biopharma B.V.

    Employee

  /s/ Lilly Burggraaf
By: Lilly Burggraaf
Title:VP, Global Human Resources

  /s/ Christian Klemt
  By: Christian Klemt

Paasheuvelweg 25a
P.O. Box 22506
1100 DA Amsterdam, NL

Chamber of Commerce:
34275365
legal entity: uniQure biopharma B.V.

T: +31 20 240 6000
F: +31 20 240 6020

www.uniQure.com
info@uniQure.com

9

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit A

Job description Chief Accounting Officer

Position and Duties. During the Term, Executive shall serve the Company as its Chief Accounting Officer (“CAO”), reporting
directly to the uniQure Chief Executive Officer (the “CEO”). Executive’s duties will include but not be limited to:

§

Lead, design and staff the global financial accounting, reporting, financial planning and analysis, corporate tax,
treasury and information technology functions;

§ Serve as the principal strategic accounting and tax advisor related to financial transactions and structure as well as in

relation to licensing, joint venture or other collaboration transactions to the Company, the CEO, and Senior
Management Team;

§ Present quarterly financial updates to the Board of directors and the audit committee;
§ Review corporate transaction agreements and a wide-range of business agreements, including joint ventures,

mergers and acquisitions, debt/equity financings, and other special projects requiring the advice of the Company’s
CAO;

§ Responsible for annual reports and other securities law filings under the Securities Exchange Act of 1934 and the

Securities Act of 1933 as well as other filings of financial reports required by laws and regulations;

§ Serve as in substance Principal Financial Officer in terms of designing and implementing internal controls over

financial reporting as well as leading the annual evaluation of the effectiveness of disclosure controls and procedures
(as defined in Rules 13a‑15(e) and 15d‑15(e) under the Securities Exchange Act of 1934;

§ Manage the foreign exchange exposure of the Company;
§ Manage relationship with existing lenders, compliance of debt covenants as well as the renewal of existing debt

financings;

§ Responsible for stock plan administration, including Section 16 filings;
§ Responsible to develop, design and implement tax strategies;
§ Responsible for transfer pricing;
§ Responsible for cash management and funding of group entities;
§ Coordinate and lead the directors’ and officers insurance process;
§ Participate in the definition and development of corporate policies, procedures and programs and provide continuing

advice and guidance on financial, tax, accounting and information technology matters;

Any other duties as may from time to time be assigned to you by the CEO and which are consistent with Executive's status as
a senior executive and the Company’s CAOs.

Paasheuvelweg 25a
P.O. Box 22506
1100 DA Amsterdam, NL

Chamber of Commerce:
34275365
legal entity: uniQure biopharma B.V.

T: +31 20 240 6000
F: +31 20 240 6020

www.uniQure.com
info@uniQure.com

10

 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 10.50

EMPLOYMENT AGREEMENT

THIS AMENDED AND RESTATED EMPLOYMENT AGREEMENT (this “Agreement”) is made and

entered into as of March 1, 2020 (the “Effective Date”), by and between uniQure, Inc., 113 Hartwell Avenue,
Lexington, MA 02421 (together with any and all of its affiliates, the “Company”) and Dr. Robert Gut (the
“Executive”).

WITNESSETH:

WHEREAS, the Company wishes to continue to employ Executive as Chief Medical Officer.

WHEREAS, Executive wishes to continue to be employed by the Company and to serve in such capacity

under the terms and conditions set forth in this Agreement.

WHEREAS, the Company and Executive are party to that certain Employment Agreement (the “Prior

Employment Agreement”) dated August 20, 2018 as subsequently amended.

WHEREAS, the Company and Executive desire to terminate the Prior Employment Agreement and

contemporaneously replace the Prior Employment Agreement with this Agreement without any overlap, gap or
discontinuity in the employment of the Executive.

NOW, THEREFORE, in consideration of the mutual promises and covenants contained herein and intending

to be legally bound hereby, the Company and Executive agree as follows.

1.         Employment.  The Company hereby agrees to continue to employ Executive, and Executive hereby

accepts such continued employment by the Company, as a full-time employee for the period and upon the terms and
conditions contained in this Agreement.  The Prior Employment Agreement is hereby terminated as of the Effective
Date.

2.         Term. Executive’s term of employment with the Company under this Agreement shall begin on the
Effective Date and shall continue in force and effect from year to year unless terminated earlier in accordance with
Section 19 (the “Term”).

3.         Position and Duties. During the Term, Executive shall serve the Company as its Chief Medical

Officer, reporting directly to the uniQure Chief Executive Officer (the “CEO”). Executive’s duties will include but
not be limited to:

§ Responsible for leading the strategy and development of the medical function consisting of
Clinical Operations, Medical Affairs, Global Drug Safety, Global Quality Management,
Medical Information and External Medical Relations.

§ Ensuring that uniQure is equipped to develop and market pharmaceutical products according to

all applicable medical scientific, regulatory, ethical and legal standards

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§ Support uniQure’s value proposition of marketing and pipeline products to design of the

clinical and regulatory strategy in the context of the corporate strategy. Portfolio selection is
conducted together with management.

§ Develop and recommend the clinical development strategy for new drug candidates from

research to regulatory approval and beyond taking into account the constraints of a small and
creative biotechnology firm

§ Provide leadership in being the key uniQure spokesperson to external and internal bodies on

medical and scientific issues related to uniQure’s products

§ Manage the Global Drug Safety according to all local and international requirements
§ Ensure GCP compliance of all clinical trials
§ Responsible for scientific publication strategy
§ Actively partner with the commercial organization to promote the scientific and medical value

of uniQure’s products

§ Develop budget plans for all functions under the CMO and ensure program expenses in line

with approved budget.

§ Communicate effectively all medical objectives and activities with the company's management

and other functional areas.

§ Any other duties as may from time to time be reasonably assigned to you by the Company.

Executive will perform other duties consistent with the job description previously provided and as may be
customarily provided by a person in such position.

4.         During the Term, Executive shall devote full business time, best efforts, skill, knowledge, attention

and energies to the advancement of the Company’s business and interests and to the performance of Executive’s
duties and responsibilities as an employee of the Company. Executive shall abide by the rules, regulations,
instructions, personnel practices and policies of the Company and any changes therein that may be adopted from
time to time by the Company.

This Agreement will not affect Executive’s existing role as a Director of the Company, except that Executive

understands that he likely will be considered a non-independent, executive-director and that he will not receive
separate compensation as a member of the Board of Directors of the Company (the “Board”).  Executive agrees to
at all times abide by the policies and decisions of the Board with respect to this Agreement, any conflicts of interest,
determinations of independence, compositions of committees of the Board, compensation as a member of the
Board, and any other issues related to his role as a member of the Board, and Executive agrees to take any
reasonable and appropriate actions required to resolve such issues.

5.         During the Term, Executive shall not be engaged in any business activity which, in the judgment of

the Company, conflicts with Executive’s duties hereunder, whether or not such activity is pursued for pecuniary
advantage. Should Executive wish to provide any services to any other person or entity other than the Company or
to serve on the board of directors of any other entity or organization, Executive shall submit a written request to the
Company for consideration and approval by the Company, which approval shall not unreasonably be withheld. If
the Company later makes a reasonable, good faith determination that Executive’s continued service on another
entity’s board would be detrimental to the Company, it will give Executive thirty (30) days’ written

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notice that it is revoking the original approval, and Executive will resign from the applicable board within thirty
(30) days after receipt of such notice.  Notwithstanding the foregoing, Executive may engage in civic and charitable
organizations and manage his personal and business affairs during normal business hours provided such activities
do not, individually or collectively, interfere with the performance of his duties hereunder.

6.         Location.  Executive shall perform the services hereunder from the Company’s USA headquarters at
113 Hartwell Avenue, Lexington MA, USA; provided, however, that Executive shall be required to travel from time
to time for business purposes, including, without limitation, to the Company’s facilities in Amsterdam, Netherlands.

7.         Compensation and Benefits.

(a)        Base Salary. For all services rendered by Executive under this Agreement, the Company will

pay Executive a base salary at the annual rate of Four Hundred Forty-Two Thousand Five
Hundred Thirty-Five dollars ($442,535), which shall be reviewed annually by the CEO for
adjustment (the base salary in effect at any time, the “Base Salary”). Executive’s Base Salary
shall be paid in bi-weekly installments, less withholdings as required by law and deductions
authorized by Executive, and payable pursuant to the Company’s regular payroll practices in
effect at the time and as may be changed from time to time, subject to the terms of this
agreement.

(b)        Discretionary Bonus. Following the end of each calendar year and subject to the approval of

the Company, Executive shall be eligible for a target retention and performance bonus of
Forty percent (40%) of the annual Base Salary based on performance and the Company’s
performance and financial condition during the applicable calendar year, as determined by the
Company in its sole discretion (a “Bonus”). In any event, Executive must be an active
employee of the Company as of the 1st of October of the relevant calendar year and on the
date the Bonus is distributed in order to be eligible for and to earn any Bonus, as it also
serves as an incentive to remain employed by the Company.

(c)        Expenses Related to Relocation. The Company will reimburse executive for the expenses
associated with Executive’s relocation of himself and his family to the Boston area
(“Relocation Expenses”) to a maximum net amount (i.e., grossed-up to be net of taxes) of
One Hundred Twenty-Five Thousand Dollars and No Cents (US $125,000.00) (the “Total
Relocation Amount”).  The Total Relocation Amount consists of a first relocation amount of
Seventy-Five Thousand Dollars ($75,000) (the “Initial Relocation Amount”) that is available
as of Executive’s original Start Date, i.e., August 20, 2018 and a second relocation amount of
Fifty Thousand Dollars ($50,000) that is available as of November 1, 2019 (the
“Supplemental Relocation Amount”).  The Relocation Expenses include the following:

Gut
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a)   monthly local temporary housing costs (which may include furnished housing and/or
rental furniture/housewares), for a maximum of 12 months, if required;

c)   the expenses associated with Executive’s (and his partner) ‘house hunting’ visits to
the       Boston area;

d)   travel and lodging expenses incurred in Executive’s weekly commutes to his current
residence;

e)   moving expenses;

f)   other expenses associated with Executive’s and his family’s move to the Boston area that
are not expressly set forth above, provided that for any expense greater than $1,000 Executive
shall obtain written approval from SVP Human Resources prior to incurring the expense.

(c)        Reimbursement of the Supplemental Relocation Amount.  Executive agrees that he shall

forfeit and be obligated to re-pay the full amount of the Relocation Expenses paid pursuant to
the Supplemental Relocation Amount if, prior to November 1, 2020: (a) Executive resigns
without Good Reason as defined in Section 19 (f); or (b) Executive is terminated for Cause as
defined in Section 19(c). If Executive’s employment terminates between the one-year
anniversary of the Amendment Effective Date and 180 days after the one-year anniversary of
the Amendment Effective Date, Executive’s obligation to re-pay the Relocation Expenses
paid pursuant to the Supplemental Relocation Amount shall be pro-rated according to the
following formula: repayment obligation = RE x (1 – D/180) (RE represents the full amount
of Relocation Expenses Executive received pursuant to the Supplemental Relocation
Amount; D represents the number of days elapsed after the one-year anniversary of the
Amendment Effective Date). Executive expressly authorizes the Company to deduct this
amount from any wages or other accrued compensation or other amounts that the Company
pays to Executive if his employment terminates pursuant to subsection (a) above or if his
termination under subsection (b) above is undisputed.  Executive may be reimbursed pursuant
to the Supplemental Relocation Amount for Relocation Expenses that were incurred prior to
the Amendment Effective Date, provided that such reimbursement otherwise complies with
the terms of this Agreement.

8.         Equity.  Executive will be eligible for future equity grants pursuant to the Company’s policies and

procedures.  All such equity grants shall be subject to the express terms and conditions of this Employment
Agreement.

9.         Retirement and Welfare Benefits. Executive is eligible to participate in any and all benefit programs

that the Company establishes and makes available to its employees from time to time, provided that Executive is
eligible under (and subject to all provisions of) the plan

Gut
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Initials _____

 
 
 
 
 
documents that govern those programs. These include medical, dental and disability insurances. Benefits are subject
to change at any time in the Company’s sole discretion.

10.       Paid Time Off and Holidays.  Executive is eligible for 4 weeks of paid vacation per calendar year

(prorated for any partial year during the term) to be taken at such times as may be approved in advance by the
Company. Executive is also entitled to all paid holidays observed by the Company in the United States. Executive
shall have all rights and be subject to all obligations and responsibilities with respect to paid time off and holidays
as are set forth in the Company’s employee manual or other applicable policies and procedures, which may provide
for benefits greater than but not less than those provided in this Agreement.

11.       Expense Reimbursement. During the Term, Executive shall be reimbursed by the Company for all

necessary and reasonable expenses incurred by Executive in connection with the performance of Executive’s duties
hereunder (including business trips to the uniQure Amsterdam headquarters). Executive shall keep an itemized
account of such expenses, together with vouchers and/or receipts verifying the same, and submit for reimbursement
on a monthly basis. Any such expense reimbursement will be made in accordance with the Company’s travel and
expense policies governing reimbursement of expenses as are in effect from time to time.

12.       Withholding.  All amounts set forth in this Agreement are on a gross, pre-tax basis and shall be
subject to all applicable federal, state, local and foreign withholding, payroll and other taxes, and the Company may
withhold from any amounts payable to Executive (including any amounts payable pursuant to this Agreement) in
order to comply with such withholding obligations.

13.       IP and Restrictive Covenants.  The Company’s agreement to enter into this Agreement is contingent

upon Executive’s execution of the Company’s Confidentiality, Developments, and Restrictive Covenants
Agreement, attached as Exhibit A to this Agreement. Nothing in this Agreement or the Confidentiality,
Developments, and Restrictive Covenants Agreement shall prohibit or restrict Executive from initiating
communications directly with, responding to any inquiry from, providing testimony before, providing confidential
information to, reporting possible violations of law or regulation to, or filing a claim or assisting with an
investigation directly with a self-regulatory authority or a government agency or entity, including the Equal
Employment Opportunity Commission, the Department of Labor, the National Labor Relations Board, the
Department of Justice, the Securities and Exchange Commission, Congress, any agency Inspector General or any
other federal, state or local regulatory authority (collectively, the “Regulators”), or from making other disclosures
that are protected under the whistleblower provisions of state or federal law or regulation.  Executive does not need
the prior authorization of the Company to engage in conduct protected by this subsection, and Executive does not
need to notify the Company that Executive has engaged in such conduct.  Please take notice that federal law
provides criminal and civil immunity to federal and state claims for trade secret misappropriation to individuals who
disclose trade secrets to their attorneys, courts, or government officials in certain, confidential circumstances that
are set forth at 18 U.S.C. §§ 1833(b)(1) and 1833(b)(2), related to the reporting or investigation of a suspected
violation of the law, or in connection with a lawsuit for retaliation for reporting a suspected violation of the law.

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14.       At-Will Employment.  This Agreement shall not be construed as an agreement, either express or
implied, to employ Executive for any stated term, and shall in no way alter the Company’s policy of employment at-
will, under which both the Company and Executive remain free to end the employment relationship for any reason,
at any time, with or without Cause or notice. Similarly, nothing in this Agreement shall be construed as an
agreement, either express or implied, to pay Executive any compensation or grant Executive any benefit beyond the
end of employment with the Company.

15.       Conflicting Agreements.  Executive acknowledges and represents that by executing this Agreement

and performing Executive’s obligations under it, Executive will not breach or be in conflict with any other
agreement to which Executive is a party or is bound, and that Executive is not subject to any covenants against
competition or similar covenants that would affect the performance of Executive’s obligations for the Company.

16.       No Prior Representations.  This Agreement and its exhibits constitute all the terms of Executive’s
hire and supersedes all prior representations or understandings, whether written or oral, relating to the terms and
conditions of Executive’s employment.

17.       Change of Control.  In the event of a Change of Control as defined below, the vesting conditions that
may apply to any options, restricted shares, restricted stock units, performance stock units or other grants of equity
held by Executive pursuant to this Agreement and the Company’s Amended and Restated 2014 Share Incentive Plan
will be automatically waived, and all the Stock Options will be deemed to be fully exercisable commencing on the
date of the Change of Control and ending on the eighteen (18) month anniversary of the Change of Control or, if
earlier, the expiration of the term of such Stock Options. For purposes of this Agreement, “Change of Control” shall
mean the date on which any of the following events occurs:

(a)        any “person,” as such term is used in Sections 13(d) and 14(d) of the Securities Exchange

Act of 1934, as amended (the “Act”) (other than the Company, any of its subsidiaries, or any
trustee, fiduciary or other person or entity holding securities under any employee benefit plan
or trust of the Company or any of its subsidiaries), together with all “affiliates” and
“associates” (as such terms are defined in Rule 12b-2 under the Act) of such person, shall
become the “beneficial owner” (as such term is defined in Rule 13d-3 under the Act), directly
or indirectly, of securities of the Company representing forty (40) percent or more of the
combined voting power of the Company’s then outstanding securities having the right to vote
in an election of the Board (“Voting Securities”) (in such case other than as a result of an
acquisition of securities directly from the Company); or

(b)        a majority of the members of the Board is replaced during any 12-month period by directors

whose appointment or election is not endorsed by a majority of the members of the Board
before the date of the appointment or election; or

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(c)        the consummation of (i) any consolidation or merger of the Company where the stockholders

of the Company, immediately prior to the consolidation or merger, would not, immediately
after the consolidation or merger, beneficially own (as such term is defined in Rule 13d-3
under the Act), directly or indirectly, shares representing in the aggregate more than fifty (50)
percent of the voting shares of the Company issuing cash or securities in the consolidation or
merger (or of its ultimate parent corporation, if any), or (ii) any sale or other transfer (in one
transaction or a series of transactions contemplated or arranged by any party as a single plan)
of all or substantially all of the assets of the Company.

18.       RESERVED.

19.       Termination.  The Term shall continue until the termination of Executive’s employment with the

Company as provided below.

(a)        Events of Termination. Executive’s employment, Base Salary and any and all other rights of

Executive under this Agreement or otherwise as an employee of the Company will terminate:

(i)         upon the death of Executive;

(ii)       upon the Disability of Executive (immediately upon notice from either party to the

other). For purposes hereof, the term “Disability” shall mean an incapacity by
accident, illness or other circumstances which renders Executive mentally or
physically incapable of performing the duties and services required of Executive
hereunder on a full-time basis for a period of at least 120 consecutive days.

(iii)      upon termination of Executive for Cause;

(iv)       upon the resignation of employment by Executive without Good Reason (upon sixty

(60) days’ prior written notice);

(v)        upon termination by the Company for any reason other than those set forth in

Sections 19(a)(i) through 19(a)(iv) above;

(vi)       upon voluntary resignation of employment by Executive for Good Reason as

described in Section 19(f), below;

(vii)     upon a Change of Control Termination as described in Section 19(g), below.

(b)        In the event Executive’s termination occurs pursuant to Sections 19(a)(i) - (iv) above,

Executive will be entitled only to the Accrued Benefits through the termination date. The
Company will have no further obligation to pay any compensation of any kind (including,
without limitation, any Bonus or

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portion of a Bonus that otherwise may have become due and payable to Executive with
respect to the year in which such termination date occurs), or severance payment of any kind,
unless otherwise provided herein. For purposes of this Agreement, Accrued Benefits shall
mean (i) payment of Base Salary through the termination date, (ii) payment of any Bonus for
performance periods completed prior to the termination date, (iii) any payments or benefits
under the Company’s benefit plans that are vested, earned or accrued prior to the termination
date (including, without limitation, earned but unused vacation); and (iv) payment of
unreimbursed business expenses incurred by Executive.

(c)        For purposes of this Agreement, “Cause” shall mean the good faith determination by the

Company after written notice from the Company to Executive that one or more of the
following events has occurred and stating with reasonable specificity the actions that
constitute Cause and the specific reasonable cure (related to subsections (i) and (viii) below):

(i)        Executive has willfully or repeatedly failed to perform Executive’s material duties and
such failure has not been cured after a period of thirty (30) days’ written notice;

(ii)       any reckless or grossly negligent act by Executive having the foreseeable effect of
injuring the interest, business or reputation of the Company, or any of its parents,
subsidiaries or affiliates in any material respect;

(iii)      Executive’s evidenced use of any illegal drug, or illegal narcotic, or excessive

amounts of alcohol (as determined by the Company in its reasonable discretion) on
Company property or at a function where Executive is working on behalf of the
Company;

(iv)       the indictment on charges or conviction for (or the procedural equivalent of

conviction for), or entering of a guilty plea or plea of no contest with respect to a
felony;

(v)        the conviction for (or the procedural equivalent of conviction for), or entering of a
guilty plea or plea of no contest with respect to a misdemeanor which, in the
Company’s reasonable judgment, involves moral turpitude deceit, dishonesty or fraud;
except that, in the event that Executive is indicted on charges for a misdemeanor set
forth in this subsection 19(c)(v), the Company may elect, in its sole discretion, to
place Executive on administrative garden leave with or without continuation of full
compensation and benefits under this Agreement during the pendency of the
proceedings;

(vi)       conduct by or at the direction of Executive constituting misappropriation or

embezzlement of the property of the

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Company, or any of its parents or affiliates (other than the occasional, customary and
de minimis use of Company property for personal purposes);

(vii)     a breach by Executive of a fiduciary duty owing to the Company, including the

misappropriation of (or attempted misappropriation of) a corporate opportunity or
undisclosed self-dealing;

(viii)    a material breach by Executive of any material provision of this Agreement, any of
the Company’s written employment policies or Executive’s fiduciary duties to the
Company, which breach, if curable, remains uncured for a period of thirty (30) days
after receipt by Executive of written notice of such breach from the Company, which
notice shall contain a reasonably specific description of such breach and the specific
reasonable cure requested by the Supervisory Board; and

(ix)      any breach of Executive’s Confidentiality, Developments, and Restrictive Covenants

Agreement.

(d)        The definition of Cause set forth in this Agreement shall govern for purposes of Executive’s

equity compensation and any other compensation containing such a concept.

(e)        Notice Period for Termination Under Section 19(a)(iv). Upon a termination of Executive
under Section 19(a)(iv), during the notice period the Company may, in its sole discretion,
relieve Executive of all of Executive’s duties, responsibilities, and authority, may restrict
Executive’s access to Company property, and may take other appropriate measures deemed
necessary under the circumstances.

(f)        Termination by Executive for Good Reason. During the Term, Executive may terminate this
Agreement at any time upon thirty (30) days’ written notice to the Company for Good
Reason. For purposes of this Agreement, “Good Reason” shall mean that Executive has
complied with the Good Reason Process (hereinafter defined) following the occurrence of
any of the following actions undertaken by the Company without Executive’s express prior
written consent: (i) the material diminution in Executive’s responsibilities, authority and
function; (ii) a material reduction in Executive’s Base Salary, provided, however, that Good
Reason shall not be deemed to have occurred in the event of a reduction in Executive’s Base
Salary which is pursuant to a salary reduction program affecting the CEO and all or
substantially all other senior management employees of the Company and that does not
adversely affect Executive to a greater extent than other similarly situated employees;
provided, however that such reduction may not exceed twenty (20%) percent; (iii) a material
change in the geographic location at which Executive provides services to

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the Company (i.e., outside a radius of fifty (50) miles from Lexington, Massachusetts); or (iv)
a material breach by the Company of this Agreement or any other material agreement
between Executive and the Company concerning the terms and conditions of Executive’s
employment, benefits or Executive’s compensation (each a “Good Reason Condition”).

“Good  Reason  Process”  shall  mean  that:  (i)  Executive  has  reasonably  determined  in  good
faith that a Good Reason Condition has occurred; (ii) Executive has notified the Company in
writing  of  the  first  occurrence  of  the  Good  Reason  Condition  within  60  days  of  the  first
occurrence  of  such  condition;  (iii)  Executive  has  cooperated  in  good  faith  with  the
Company’s efforts, for a period not less than thirty (30) days following such notice (the “Cure
Period”),  to  remedy  the  condition;  (iv)  notwithstanding  such  efforts,  the  Good  Reason
Condition continues to exist; and (v) Executive terminates employment within sixty (60) days
after  the  end  of  the  Cure  Period.  If  the  Company  cures  to  Executive’s  satisfaction  (not
unreasonably  withheld)  the  Good  Reason  condition  during  the  Cure  Period,  Good  Reason
shall be deemed not to have occurred.

(g)       Termination As A Result of A Change Of Control. For purposes of this Agreement, “Change

of Control Termination” shall mean any of the following:

(i)         Any termination by the Company of Executive’s employment, other than for Cause
(as defined in Section 19(c), above), that occurs within the period beginning ninety
(90) days before and continuing until twelve (12) months after the Change of Control;
or

(ii)       Any resignation by Executive for Good Reason (as defined in Section 19(f), above),

that occurs within twelve (12) months after the Change of Control.

(iii)      For purposes of this Section 19(g), “Change of Control” shall have the same meaning

as defined above in Section 17.

(h)       Separation Benefits. Should Executive experience a termination of employment during the
Term pursuant to Section 19(a)(v), (vi) or (vii) above, in addition to the Accrued Benefits
Executive shall also be entitled to:

(i)         Lump Sum Severance Payment:

a.    In the case of a termination of employment during the Term pursuant to
Section 19(a)(v) or (vi) above: a lump sum severance payment equal to 100% of the
sum of (A) Executive’s annual Base Salary and (B) Executive’s target Bonus amount
pursuant to

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Section 7(b) hereof  (i.e., Forty percent (40%) of Executive’s annual Base Salary);

(ii)       In the case of a termination of employment during the Term pursuant to Section 19(a)
(vii) above: a lump sum severance payment equal to 150% of the sum of (A)
Executive’s annual Base Salary and (B) Executive’s target Bonus amount pursuant to
Section 7(b) hereof  (i.e., Forty percent (40%) of Executive’s annual Base Salary);

(iii)      a Pro-rata Bonus paid at the target bonus amount for the year of termination, as set

forth in and subject to Section 7(b); as used in this Agreement, the term “Pro-rata
Bonus” shall mean the product of the formula B x D/365 where B represents the
target Bonus  (i.e.,  Forty percent (40%) of Executive’s annual Base Salary), and D
represents the number of days elapsed in the calendar year through the date of the
separation of Executive’s employment from the Company.

(iv)       Provided that Executive and Executive’s eligible dependents, if any, are participating

in the Company’s group health, dental and vision plans on the termination date and
elect on a timely basis to continue that participation in some or all of the offered plans
through the federal law commonly known as “COBRA,” the Company will pay or
reimburse Executive for Executive’s full COBRA premiums (i.e., employer and
employee portion) until the earlier to occur of: (a) the expiration of the COBRA
Payment Term (as defined below), (b) the date Executive becomes eligible to enroll in
the health, dental and/or vision plans of another employer, (c) the date Executive
(and/or Executive’s eligible dependents, as applicable) is no longer eligible for
COBRA coverage, or (d) the Company in good faith determines that payments under
this paragraph would result in a discriminatory health plan pursuant to the Patient
Protection and Affordable Care Act of 2010, as amended, and any guidance or
regulations promulgated thereunder (collectively, “PPACA”). Executive agrees to
notify the Company promptly if Executive becomes eligible to enroll in the plans of
another employer or if Executive or any of Executive’s dependents cease to be
eligible to continue participation in the Company’s plans through COBRA.  “COBRA
Payment Term” mean (x) in the case of a termination of employment during the Term
pursuant to Section 19(a)(v) or (vi) above, the twelve (12) month anniversary of
Executive’s termination date, and (y) in the case of a termination of employment
during the Term pursuant to Section 19(a)(vii) above, the eighteen (18) month
anniversary of Executive’s termination date.

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To avoid duplication of severance payments, any amount paid under this subsection shall be
offset against any severance amounts that may be owed by the Company to Executive
pursuant to any of Company’s Change of Control guidelines as may be adopted or amended.

20.       General Release of Claims. Notwithstanding any provision of this agreement, all severance payments

and benefits described in Section 19 of this Agreement (except for payment of the Accrued Benefits) are
conditioned upon the execution, delivery to the Company, and expiration of any applicable revocation period
without a notice of revocation having been given by Executive, all by the 30th day following the termination date of
a General Release of Claims by and between Executive (or Executive’s estate) and the Company in the form
attached as Exhibit B to this Agreement. (In the event of Executive’s death or incapacity due to Disability, the
release will be revised for signature accordingly.) Provided any applicable timing requirements set forth above have
been met, the payments and benefits will be paid or provided to Executive as soon as administratively practicable
(but not later than forty-five (45) days) following the date Executive signs and delivers the General Release to the
Company and any applicable revocation period has expired without a notice of revocation having been given. Any
severance or termination pay will be the sole and exclusive remedy, compensation or benefit due to Executive or
Executive’s estate upon any termination of Executive’s employment (without limiting Executive’s tights under any
disability, life insurance, or deferred compensation arrangement in which Executive participates or at the time of
such termination of employment or any Option Agreements or any other equity agreements to which Executive is a
party). If such 45-day period spans two calendar years, payment will be paid after such 45-day period and
revocation period have expired.

21.       Certain Company Remedies.  Executive acknowledges that Executive’s promised services and
covenants are of a special and unique character, which give them peculiar value, the loss of which cannot be
reasonably or adequately compensated for in an action at law, and that, in the event there is a breach hereof by
Executive, the Company will suffer irreparable harm, the amount of which will be impossible to ascertain.
Accordingly, the Company shall be entitled, if it so elects, to institute and prosecute proceedings in any court of
competent jurisdiction, either at law or in equity, to obtain damages for any breach of this Agreement, or to enjoin
Executive from committing any act in breach of this Agreement. The remedies granted to the Company in this
Agreement are cumulative and are in addition to remedies otherwise available to the Company at law or in equity.

22.       Indemnification.

(a)        The Company agrees that Executive shall be entitled to indemnification to the fullest extent
permitted by Delaware law and under the Company’s articles of incorporation, bylaws and
any other corporate-related plan, program or policy. In addition, for a period of at least three
(3) years after Executive’s termination of employment, the Company shall maintain a
directors and officers liability insurance policy under which Executive shall be included as a
“Covered Person.”

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(b)        In addition, and for the sake of clarity, the Company hereby specifically agrees that (i) if

Executive is made a party, or is threatened to be made a party, to any “Proceeding” (defined
as any threatened or actual action, suit or proceeding whether civil, criminal, administrative,
investigative, appellate or other) by reason of the fact that (1) Executive is or was an
employee, officer, director, agent, consultant or representative of the Company, or (2) is or
was serving at the request of the Company as employee, officer, director, agent, consultant or
representative of another person, or (ii) if any “Claim” (defined as any claim, demand,
request, investigation, dispute, controversy, threat, discovery request or request for testimony
or information) is made, or threatened to be made, that arises out of or relates to Executive’s
service in any of the foregoing capacity or to the Company, then Executive shall be
indemnified and held harmless by the Company to the fullest extent permitted by applicable
law, against any and all costs, expenses, liabilities and losses (including, without limitation,
attorney’s fees, judgments, interest, expenses of investigation, penalties, fines, taxes or
penalties and amounts paid or to be paid in settlement) incurred or suffered by Executive in
connection therewith, except with respect to any costs, expenses, liabilities or losses (A) that
were incurred of suffered as a result of Executive’s willful misconduct, gross negligence or
knowing violation of any written agreement between Executive and the Company, (B) that a
court of competent jurisdiction determines to have resulted from Executive’s knowing and
fraudulent acts; provided, however, that the Company shall provide such indemnification
only if (I) notice of any such Proceeding is given promptly to the Company, by Executive;
(II) the Company is permitted to participate in and assume the defense of any such
Proceeding; (III) such cost, expense, liability or loss results from the final judgment of a court
of competent jurisdiction or as a result of a settlement entered into with the prior written
consent of the Company; and (IV) in the case of any such Proceeding (or part thereof)
initiated by Executive, such Proceeding (or part thereof) was authorized in advance in writing
by the Company. Such indemnification shall continue even if Executive has ceased to be an
employee, officer, director, agent, consultant or representative of the Company until all
applicable statute of limitations have expired, and shall inure to the benefit of Executive’s
heirs, executors and administrators. The Company shall pay directly or advance to Executive
all costs and expenses incurred by Executive in connection with any such Proceeding or
Claim (except for Proceedings brought by the Company against Executive for claims other
than shareholder derivative actions) within 30 days after receiving written notice requesting
such an advance. Such notice shall include, to the extent required by applicable law, an
undertaking by Executive to repay the amount advanced if Executive was ultimately
determined not to be entitled to indemnification against such costs and expenses

23.       Miscellaneous.

(a)       Right to Offset. The Company may offset any undisputed amounts Executive owes the

Company at the time of Executive’s termination of employment (including any payment of
Accrued Benefits or separation

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pay), except for secured or unsecured loans, against any amounts the Company owes
Executive hereunder, subject in all cases to the requirements of Section 409A of the Code.

(b)       Cooperation. Executive agrees that, during and after Executive’s employment with the

Company, subject to reimbursement of Executive’s reasonable expenses, Executive will
cooperate fully with the Company and its counsel with respect to any matter (including,
without limitation, litigation, investigations, or governmental proceedings) in which
Executive was in any way involved during Executive’s employment with the Company.
Executive shall render such cooperation in a timely manner on reasonable notice from the
Company, and at such times and places as reasonably acceptable to Executive and the
Company. The Company, following Executive’s termination of employment, exercises
commercially reasonable efforts to schedule and limit its need for Executive’s cooperation
under this paragraph so as not to interfere with Executive’s other personal and professional
commitments.

(c)       Company Documents and Property. Upon termination of Executive’s employment with the

Company, or at any other time upon the request of Company, Executive shall forthwith
deliver to Company any and all documents, notes, notebooks, letters, manuals, prints,
drawings, block diagrams, photocopies of documents, devices, equipment, keys, security
passes, credit cards, hardware, data, databases, source code, object code, and data or
computer programming code stored on an optical or electronic medium, and any copies
thereof, in the possession of or under the control of Executive that embodies any confidential
information of the Company. Executive agrees to refrain from purging or deleting data from
any Company-owned equipment, including email systems, in connection with Executive’s
termination. To the extent that Executive possesses any data belonging to Company on any
storage media owned by Executive (for example, a home computer’s hard disk drive, portable
data storage device, etc.), Executive agrees that Executive will work cooperatively with the
Company to return such data and ensure it is removed from Executive’s devices in a manner
that does not adversely impact any personal data. Executive agrees not to take any steps to
delete any Company data from any device without first obtaining Company’s written
approval. Executive agrees to cooperate with Company if Company requests written or other
positive confirmation of the return or destruction of such data from any personal storage
media. Nothing herein shall be deemed to prohibit Executive from retaining (and making
copies of): Executive’s personal non-business-related correspondence files; or (ii) documents
relating to Executive’s personal compensation, benefits, and obligations, and documents
reasonably necessary to prepare personal income tax returns.

(d)       Waivers. No waiver of any provision will be effective unless made in writing and signed by
the waiving party. The failure of any party to require the performance of any term or
obligation of this Agreement does

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not prevent subsequent enforcement of that term or obligation. The waiver by any party of
any breach of this Agreement does not waive any subsequent breach.

(e)       Section 409A.  This Agreement is intended to comply with Section 409A of the Code, and its
corresponding regulations, or an exemption thereto, and payments may only be made under
this Agreement upon an event and in a manner permitted by Section 409A of the Code, to the
extent applicable.  Severance benefits under this Agreement are intended to be exempt from
Section 409A of the Code under the “short-term deferral” exception, to the maximum extent
applicable, and then under the “separation pay” exception, to the maximum extent
applicable.  Notwithstanding anything in this Agreement to the contrary, if required by
Section 409A of the Code, if Executive is considered a “specified employee” for purposes of
Section 409A of the Code and if payment of any amounts under this Agreement is required to
be delayed for a period of six months after separation from service pursuant to Section 409A
of the Code, payment of such amounts shall be delayed as required by Section 409A of the
Code, and the accumulated amounts shall be paid in a lump-sum payment within 10 days
after the end of the six-month period.  If Executive dies during the postponement period prior
to the payment of benefits, the amounts withheld on account of Section 409A of the Code
shall be paid to the personal representative of Executive’s estate within 60 days after the date
of Executive’s death. All payments to be made upon a termination of employment under this
Agreement may only be made upon a “separation from service” under Section 409A of the
Code.  For purposes of Section 409A of the Code, each payment hereunder shall be treated as
a separate payment, and the right to a series of installment payments under this Agreement
shall be treated as a right to a series of separate payments.  In no event may Executive,
directly or indirectly, designate the fiscal year of a payment.  Notwithstanding any provision
of this Agreement to the contrary, in no event shall the timing of Executive’s execution of the
General Release, directly or indirectly, result in Executive’s designating the fiscal year of
payment of any amounts of deferred compensation subject to Section 409A of the Code, and
if a payment that is subject to execution of the General Release could be made in more than
one taxable year, payment shall be made in the later taxable year. All reimbursements and in-
kind benefits provided under this Agreement shall be made or provided in accordance with
the requirements of Section 409A of the Code, including, where applicable, the requirement
that (i) any reimbursement be for expenses incurred during the period specified in this
Agreement, (ii) the amount of expenses eligible for reimbursement, or in-kind benefits
provided, during a fiscal year not affect the expenses eligible for reimbursement, or in-kind
benefits to be provided, in any other fiscal year, (iii) the reimbursement of an eligible expense
be made no later than the last day of the fiscal year following the year in which the expense is

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incurred, and (iv) the right to reimbursement or in-kind benefits not be subject to liquidation
or exchange for another benefit.

(f)        Governing Law; Consent to Exclusive Jurisdiction and Venue. This Agreement and all

questions relating to its validity, interpretation, performance and enforcement (including,
without limitation, provisions concerning limitations of actions), shall be governed by and
construed in accordance with the laws of the Commonwealth of Massachusetts
(notwithstanding any conflict-of-laws doctrines of such state or other jurisdiction to the
contrary), and without the aid of any canon, custom or rule of law requiring construction
against the draftsman. The parties hereby consent and submit to the exclusive jurisdiction of
the federal and state courts in the Commonwealth of Massachusetts, and to exclusive venue
in any Massachusetts federal court and/or Massachusetts state court located in Suffolk
County, for any dispute arising from this Agreement.

(g)        Notices. Any notices, requests, demands, and other communications described in this

Agreement are sufficient if in writing and delivered in person or sent postage prepaid, by
certified or registered U.S. mail or by FedEx/UPS to Executive at Executive’s last known
home address and a copy by e-mail to Executive, or in the case of the Company, to the
attention of the CFO or SVP HR, copy to the CEO at the main office of uniQure, N.V. Any
notice sent by U.S. mail shall be deemed given for all purposes 72 hours from its deposit in
the U.S. mail, or the next day if sent by overnight delivery.

(h)        Successors and Assigns. Executive may not assign this Agreement, by operation of law or

otherwise, without the Company’s prior written consent. Without the Company’s consent, any
attempted transfer or assignment will be void and of no effect. The Company may assign its
rights under this Agreement if the Company consolidates with or merges into any other
entity, or transfers substantially all of its properties or assets to any other entity, provided that
such entity expressly agrees to be bound by the provisions hereof. This Agreement will inure
to the benefit of and be binding upon the Company and Executive, their respective
successors, executors, administrators, heirs, and permitted assigns.

(i)         Counterparts; Facsimile. This Agreement may be executed in two or more counterparts,

each of which shall be an original and all of which together shall constitute one and the same
instrument. This Agreement may be executed by facsimile transmission, PDF, electronic
signature or other similar electronic means with the same force and effect as if such signature
page were an original thereof.

(j)         Severability. The provisions of this Agreement are independent of and separable from each

other, and no provision shall be affected or rendered invalid or unenforceable by virtue of the
fact that for any reason any other

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provision or provisions may be invalid or unenforceable in whole or in part.

(k)       Enforceability. If any portion or provision of the Agreement is declared illegal or

unenforceable by a court of competent jurisdiction, the remainder of the Agreement will not
be affected, and each remaining portion and provision of this Agreement will be valid and
enforceable to the fullest extent permitted by law.

(l)        Survival. Sections 13,  20,  21, and the Company’s Confidentiality, Developments, and

Restrictive Covenants Agreement (Exhibit A) and all other provisions necessary to give
effect thereto, shall survive the termination of Executive’s employment for any reason.

(m)      Recoupment and Other Policies. All payments under this Agreement shall be subject to any

applicable clawback and recoupment policies and other policies that may be implemented by
the Board from time to time, including, without limitation, the Company’s right to recover
amounts in the event of a financial restatement due in whole or in part to fraud or misconduct
by one or more of the Company’s executives or in the event Executive violates any applicable
restrictive covenants in favor of the Company to which Executive is subject.

(n)       Entire Agreement; Amendment. This Agreement contains the entire understanding among the
parties hereto with respect to the subject matter hereof, and supersedes all prior and
contemporaneous agreements and understandings, inducements or conditions, express or
implied, oral or written, between the parties hereto (including without limitation any prior
employment agreements between the parties hereto); provided, however, that any agreements
referenced in this Agreement or executed herewith are not superseded. The express terms
hereof control and supersede any course of performance and/or usage of the trade
inconsistent with any of the terms hereof. This Agreement may be amended or modified only
by a written instrument signed by Executive and by a duly authorized representative of the
Company.

(o)       Section Headings. The section headings in this Agreement are for convenience only, form no

part of this Agreement and shall not affect its interpretation.

[This space intentionally left blank.]

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IN WITNESS WHEREOF, the parties have executed and delivered this Agreement as of the date first above

written.

uniQure, Inc.

By: /s/ Matthew Kapusta
  Name: Matthew Kapusta

Title: Chief Executive Officer

EXECUTIVE

/s/ Robert Gut
Dr. Robert Gut
Title: Chief Medical Officer

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EXHIBIT A
UNIQURE, INC.
 CONFIDENTIALITY, INVENTIONS, AND
RESTRICTIVE COVENANTS AGREEMENT

This Confidentiality, Inventions, and Restrictive Covenants Agreement (the “Agreement”) is made between
uniQure,  Inc.  (“uniQure”),  and  Robert  Gut  (the  "Employee")  (collectively,  the  “Parties”)  in  conjunction  with  an
Employment Agreement providing additional severance and other benefits dated March 1, 2020.

In exchange for uniQure’s agreement to employ Employee in a capacity of high trust and confidence and/or
in which Employee will develop or receive highly sensitive Confidential Information and in which Employee may
develop customer or supplier Goodwill, and for other good and valuable consideration, including the compensation
and benefits referred to herein and/or provided for in Employee’s offer letter or employment agreement, the receipt
and sufficiency of which are hereby acknowledged, Employee hereby agrees as follows:

1.         Employment At Will.  Employee agrees that Employee remains an “at will” employee of uniQure
and that Employee may terminate Employee’s employment at any time.  Employee further agrees that uniQure may
similarly  terminate  Employee’s  employment  at  any  time  as  per  the  Employment  Agreement  between  the
Parties.  This agreement does not create a contract for employment for any specified duration, either expressly or by
implication.

2.                  Subsequent  Material  Changes  in  Employment.    Even  though  the  nature  of  Employee’s
relationship  with  uniQure  is  as  an  “at  will”  employee,  the  Parties  have  entered  into  this  Agreement  with  the
understanding that it is possible that Employee’s position, title, duties and responsibilities could increase, decrease,
develop, evolve, or otherwise change in a material way in the future and, in light of that understanding, the Parties
nevertheless intend that this Agreement shall follow Employee throughout the entire course of Employee’s or her
employment with uniQure and that any such subsequent material change shall not affect either the enforceability or
the validity of this Agreement.

3.                  Non-disclosure  of  Confidential  Information.    Employee  acknowledges  that,  for  Employee  to
perform Employee’s duties properly, Employee will have access to and uniQure must necessarily entrust Employee
with certain proprietary and confidential business information (the "Confidential Information").  Employee agrees
that, during the term of Employee’s employment with uniQure and at all times thereafter, regardless of the reason
for  termination  of  employment,  Employee  will  not  disclose  any  Confidential  Information  or  use  it  in  any  way,
except with prior written authorization and on behalf of uniQure, whether or not such Confidential Information is
produced by Employee's own efforts.

a.          For purposes of this Agreement, “Confidential Information” means all original and copies of
all  material,  data,  documents,  and  information  in  any  format  (including  without  limitation  all  hardcopy,
softcopy, electronic, web, and computer-based information, documents, data files, records, videos, pictures,
and  recordings)  which  constitutes  confidential  and/or  trade  secret  information  as  further  defined  in  this
Agreement

Confidentiality, Development and
Restrictive Covenant Agreement

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and/or Massachusetts law.  Examples of Confidential Information include, but are not limited to:

§ All such information and knowledge about uniQure and the products, services, standards,

specifications, procedures, business methods and techniques which are not in the public domain
or generally known in the industry;
business development plans and activities, including the identity and characteristics of uniQure’s
current and prospective customers, vendors, suppliers, or any other type of business relationship;
information concerning pending and prospective mergers, acquisitions, or other types of
transactions;
the prices, terms and conditions of uniQure's contracts or agreements with its current and
prospective customers, vendors, suppliers, or any other type of business relationship;
the identities, needs and requirements of uniQure's current and prospective customers, vendors,
suppliers, or any other type of business relationship;
cost and pricing policies and data, including the costs of uniQure’s business and all results of its
business operations;
financial information, including but not limited to results from operations, results relating to
various brands, profit/loss and revenue figures, transaction data, account information;
facility and data security-related information, including door access codes, computer access
codes, security system PINs, computer system user identification information, passwords and
remote access codes;
personnel information; and
intellectual property, including any patents, trademarks or servicemarks, of uniQure.

§

§

§

§

§

§

§

§
§

b.         Employee further acknowledges that the development or acquisition of such Confidential
Information is the result of great effort and expense by uniQure, that the Confidential Information is critical
to  the  survival  and  success  of  uniQure,  and  that  the  unauthorized  disclosure  or  use  of  the  Confidential
Information would cause uniQure irreparable harm.

4.         Inventions and Developments:

a.          Disclosure:  Employee shall promptly and fully disclose to uniQure any and all writings,
inventions,  products,  ideas,  discoveries,  developments,  methods,  techniques,  technical  data,  processes,
formulas,  improvements,  know-how,  biological  or  chemical  materials,  compositions  and  scientific  or
business innovations (whether or not reduced to practice and whether or not protectable under state, federal
or  foreign  patent,  copyright,  trade  secret  or  similar  laws)  (collectively  the  “Inventions”)  that  Employee
makes,  conceives,  devises,  invents,  creates,  develops  or  writes,  either  solely  or  jointly  with  others,  either
within or without uniQure, during the period of Employee's employment with uniQure.

b.                  Further  Assurances:    Upon  and/or  following  disclosure  of  each  Invention  to  uniQure,

Employee will, during Employee's employment and at any time thereafter, at

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the request and cost of uniQure, sign, execute, make and do all such deeds, instruments, documents, acts and
things as uniQure and its duly authorized agents may reasonably require to apply for, obtain and vest in the
name  of  uniQure  alone  (unless  uniQure  otherwise  directs)  letters  patent,  copyrights  or  other  analogous
protection in any country throughout the world, including all right, title and interest in the Inventions, and
when  so  obtained  or  vested  to  renew  and  restore  the  same;  and  to  defend  any  opposition  proceedings  in
respect  of  such  applications  and  any  opposition  proceedings  or  petitions  or  applications  for  revocation  of
such letters patent, copyright or other analogous protection.

c.                  Works  Made  For  Hire:    Employee  acknowledges  that  all  written  or  computer  coded
materials  manifested  in  documents,  systems  design,  disks,  tapes,  drawings,  reports,  specifications,  data,
memoranda  or  otherwise  prepared  in  whole  or  in  part  by  Employee,  jointly  or  singly,  in  the  course  of
Employee's  employment,  whether  on  uniQure’s  time  or  on  Employee’s  own  time,  including  without
limitation all Inventions, shall be "works made for hire" under the Copyright Act of 1976 (the "Copyright
Act"), and shall be the sole property of uniQure and uniQure shall be the sole author of such works within
the meaning of the Copyright Act.  All such works (the “Work Product”), as well as all copies of such works
in whatever medium, shall be owned exclusively by uniQure and Employee hereby expressly disclaims any
and all interests in such works.  If the copyright to any such work shall not be the property of uniQure by
operation  of  law,  Employee  hereby  and  without  further  consideration,  irrevocably  assigns  to  uniQure  all
right, title and interest in such work, including all so-called "moral rights," and will assist uniQure and its
nominees  in  every  proper  way,  at  uniQure's  expense,  to  secure,  maintain  and  defend  for  uniQure's  own
benefit copyrights and any extensions and renewals thereof on such work, including translations thereof in
any and all countries, such work to be and to remain the property of uniQure whether copyrighted or not.  If
the foregoing moral rights cannot be so assigned under the applicable laws of the countries in which such
rights exist, Employee hereby waives such moral rights and consents to any action of uniQure that would
violate such rights in the absence of such consent.  Employee warrants that no Work Product shall contain
any material owned by any third party, except as disclosed to uniQure pursuant to subsection (b), and that as
to any such material, Employee shall have all rights necessary to provide to uniQure the full, unrestricted
benefits to such material as incorporated into the Work Product.

d.                  Assignment:    Without  in  any  way  limiting  the  foregoing,  Employee  hereby  assigns  to
uniQure all right, title and interest to all Inventions, including but not limited to patent rights and copyrights.

e.                  Power  of  Attorney:    In  the  event  uniQure  is  unable,  after  reasonable  effort,  to  secure
Employee's signature on any letters patent, copyright or other analogous protection relating to an Invention,
whether because of Employee's physical or mental incapacity or for any other reason whatsoever, Employee
hereby  irrevocably  designates  and  appoints  uniQure  and  its  duly  authorized  officers  and  agents  as
Employee’s agent and attorney-in-fact, to act for and in Employee’s behalf and stead to execute and file any
such application or applications and to do all other lawfully permitted acts to further the prosecution thereon
with the same legal force and effect as if executed by Employee.

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f.          Employee Developments:  Employee represents that all developments, inventions, works of
authorship or other intellectual property rights to which Employee claims ownership as of the date of this
Agreement (the "Employee Developments"), and which the parties agree are excluded from this Agreement,
are  listed  in  Exhibit  A  attached  hereto.    If  no  such  Employee  Developments  are  listed  on  Exhibit  A,
Employee represents that there are no such Employee Developments at the time of signing this Agreement.

g.         After the date hereof, Employee will promptly disclose to uniQure and uniQure agrees to
receive  all  disclosures  in  confidence,  any  improvements,  discoveries,  software,  designs  or  writing  of
Employee that exist, regardless of the state of completion, to determine if they shall be deemed Inventions.

5.         Restrictive Covenants:

a.          For the purposes of this Section:

“Competing Products and Services” means any product, process, therapy or service of any person or organization
other than uniQure that is in development or has been commercialized and that involves a gene therapy or the
manufacture of a gene therapy: (i) for the treatment of any disease for which uniQure has a product or therapy on
the market or in any phase of development during the term of Employee’s employment with uniQure, including,
without limitation, any such products in the field of cardiovascular, central nervous system, liver or metabolic
disease, or (ii) using an adeno-associated virus serotype (AAV); or (iii) that otherwise is directly competitive (or, for
any products, processes, therapies or services in the development stage, would be directly competitive, if marketed
or sold) with any uniQure product or therapy on the market or in any phase of development during the term of
Employee’s employment with uniQure.

“Competing Organization” means any legal entity, including, without limitation, any company, corporation,
partnership, sole proprietorship, bureau, ministry or agency, that develops, makes, uses, sells, imports, distributes,
sells Competing Products and Services or otherwise consults or assists with such activities.

“Prohibited Activities” means any specific types of services performed by the Employee for uniQure or its affiliates
at any time during the two (2) years preceding the termination of employment.

b.                  Non-Solicitation  and  Non-Acceptance:    Employee  agrees  that  during  Employee’s
employment and for a period of eighteen (18) months after the termination of employment for any reason,
Employee shall not directly or indirectly:

i.                    recruit,  solicit,  or  hire  any  employee,  consultant,  independent  contractor  who
performed  services  for  uniQure,  or  induce  or  attempt  to  induce  any  such  employee,  consultant,  or
independent  contractor,  to  reduce  or  discontinue  Employee’s  employment,  contractual,  or  other
affiliation with uniQure;

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ii.                  contact  or  accept  business  from  any  individual  or  entity  that  was  an  actual  or
prospective  customer  or  business  relationship  of  uniQure  and  that  Employee  serviced,  had  contact
with, or learned Confidential Information about during employment at uniQure, for the purpose of
soliciting the sale of or selling Competing Products and Services to such individual or entity and/or
to divert any portion of that individual’s or entity’s business away from uniQure.

c.          Non-competition:  Employee agrees that during Employee’s employment and for a period of
twelve (12) months after the termination of employment (the “Non-Competition Period”), except in the case
where Employee is terminated by uniQure without cause, Employee shall not directly or indirectly, perform
Prohibited  Activities  (whether  as  an  employee,  consultant,  independent  contractor,  member  of  a  board  of
directors,  or  in  any  other  capacity)  to  a  Competing  Organization  within  the  Geographic  Area  assigned  to
Employee in Employee’s position(s) with uniQure, or where Employee provided services or had a material
presence  or  influence,  during  any  time  within  the  last  two  (2)  years  of  employment  with  uniQure. 
Notwithstanding  the  foregoing,  nothing  herein  shall  prevent  Employee  from  becoming  employed  by  or
otherwise  rendering  services  to  a  Competing  Organization  whose  business  is  diversified,  if  the  scope  of
Employee’s  services  to  such  Competing  Organization  is  limited  to  identifiable  parts,  segments,  entities  or
business  units  of  such  business  that,  are  not  engaged  in  providing  or  producing  Competing  Services.
Employee  agrees  that  if  Employee  seeks  to  become  employed  or  otherwise  renders  services  to  such  a
Competing  Organization  during  the  restricted  period,  prior  to  Employee’s  employment  or  rendering  such
services, (i) Employee shall provide uniQure with written assurance from such Competing Organization and
from  Employee  that  Employee  will  not  render  services  directly  or  indirectly  in  connection  with  any
Competing  Services,  and  (ii)  Employee  receives  written  approval  of  Employee’s  intended  employment  or
rendering such services (such approval shall not be unreasonably withheld and shall be provided by uniQure
within ten (10) days from receipt of the written assurances set forth in subsection (i)).  uniQure may, in its
sole  discretion,  waive  all  or  a  portion  of  the  Non-Competition  Period.    uniQure  and  Employee  mutually
agree that the following consideration offered to Employee in Employee’s employment agreement supports
Employee’s  promises,  undertakings,  and  obligations  under  this  Section  5(c)  regarding  post-employment
non-competition:  the  equity  grants  associated  with  Employees  Employment  Agreement,  bonus  payments
and additional severance benefits, which consideration Employee acknowledges and agree is adequate, fair,
reasonable, and mutually agreed upon. The “Geographic Area” assigned to Employee is worldwide.

d.         Nothing contained herein shall preclude Employee from participating, directly or indirectly,

as a passive investor in the securities of any publicly-traded corporation.

e.         Disclosure of Agreement to Subsequent Employers: During the eighteen (18) month period
following Employee’s termination of employment from uniQure for any reason, Employee agrees to disclose
this  Agreement  to  every  subsequent  employer  by  which  Employee  may  subsequently  be  employed  or
otherwise engaged in exchange for compensation

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f.                    Disclosure  of  Future  Employment  to  uniQure.  For  a  period  of  one  (1)  year  after  the
termination of employment with the Company for any reason, Employee shall promptly notify the Company
of any change of address, and of any subsequent employment (stating the name and address of the employer
and the title and duties of the position) or other business activity. In the event Employee fails to comply with
this paragraph the non-solicitations, non-acceptance and noncompete periods set forth in paragraphs 5(a)-(c)
shall be tolled, and shall commence with the date of the entry of a preliminary injunction

g.         Reasonableness of Temporal Scope:    Employee  agrees  that  the  temporal  restrictions  set
forth in this Section are fair and are reasonably required for the protection of uniQure’s legitimate business
interests in light of Employee’s substantial role as an employee of uniQure.

h.                  Reasonableness  of  Geographic  Scope:    Employee  agrees  that  the  geographic  scope  on

Employee’s obligations set forth in this Section is both appropriate and reasonable.

i.          Tolling of Post-Employment Obligations:  If it is later determined by a court of competent
jurisdiction  that  injunctive  relief  is  warranted  to  prevent  Employee  from  engaging  in  certain  post-
employment  conduct,  then  the  restrictive  periods  shall  be  tolled  for  the  lesser  of  the  period  of  time  that
Employee  is  determined  by  a  court  of  competent  jurisdiction  to  have  had  already  been  engaging  in  the
prohibited conduct prior to the injunction and the maximum period allowed by law.  The Parties intend that
uniQure  shall  be  entitled  to  full  restrictive  periods  of  post-employment  conduct  that  does  not  breach  or
threaten to breach this Agreement.

6.                  Specific  Performance.    Employee  acknowledges  that  a  breach  of  this  Agreement  will  cause
irreparable  injury  to  uniQure,  that  uniQure's  remedies  at  law  will  be  inadequate  in  case  of  any  such  breach  or
threatened  breach,  and  that  uniQure  will  be  entitled  to  preliminary  injunctive  relief,  without  bond,  and  other
injunctive relief in case of any such breach or threatened breach.

7.         Waivers.  The waiver by uniQure or Employee of any action, right or condition in this Agreement,
or of any breach of a provision of this Agreement, shall not constitute a waiver of any other occurrences of the same
event.

8.         Survival, Binding Effect.  This Agreement shall survive the termination of Employee’s employment
with uniQure regardless of the manner of such termination and shall be binding upon Employee and Employee’s
heirs, executors and administrators.

9.         Assignability by uniQure.  This Agreement is assignable by uniQure and inures to the benefit of
uniQure, its subsidiaries, affiliated corporations, successors and assignees. This Agreement, being personal, is not
assignable by Employee.

10.       Severability.  The covenants of this Agreement are intended to be separable, and the expressions
used therein are intended to refer to divisible entities. Accordingly, the invalidity of all or any part of any section of
this  Agreement  shall  not  render  invalid  the  remainder  of  this  Agreement  or  of  such  section.    If,  in  any  judicial
proceeding, any provision of this Agreement is

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found to be so broad as to be unenforceable, it is hereby agreed that such provision shall be interpreted to be only so
broad as to be enforceable.

11.       Notice of Immunity Rights.  You shall not be held criminally or civilly liable under any Federal or
State trade secret law for the disclosure of confidential information or a trade secret that is made in confidence to a
Federal, State, or local government official or to an attorney solely for the purpose of reporting or investigating a
suspected violation of law. You shall not be held criminally or civilly liable under any Federal or State trade secret
law for the disclosure of confidential information or a trade secret that is made in a complaint or other document
filed  in  a  lawsuit  or  other  proceeding,  if  such  filing  is  made  under  seal.  An  individual  who  files  a  lawsuit  for
retaliation by an employer for reporting a suspected violation of law may disclose the confidential information or
trade  secret  to  the  attorney  of  the  individual  and  use  the  confidential/trade  secret  information  in  the  court
proceeding, provided that the individual files any document containing the confidential information or trade secret
under seal and does not disclose the confidential information or trade secret, except pursuant to court order.

12.              Protected  Rights.    Nothing  contained  in  this  Agreement  limits  your  ability  to  file  a  charge  or
complaint  with  the  Equal  Employment  Opportunity  Commission,  the  National  Labor  Relations  Board,  the
Occupational Safety and Health Administration, the Securities and Exchange Commission or any other federal, state
or local governmental agency or commission ("Government Agencies"). You further recognize that this Agreement
does  not  limit  your  ability  to  communicate  with  any  Government  Agencies  or  otherwise  participate  in  any
investigation or proceeding that may be conducted by any Government Agency, including providing documents or
other  information,  without  notice  to  uniQure.  This  Agreement  does  not  limit  your  right  to  receive  an  award  for
information provided to any Government Agencies.

13.       Governing Law.  This Agreement shall be governed by and construed in accordance with the laws
of the Commonwealth of Massachusetts, but not the Commonwealth’s laws concerning conflict of laws, and shall
be deemed to have been made in Massachusetts.

14.       Consent To Exclusive Jurisdiction/Venue.  The Parties hereby consent and submit to the exclusive
jurisdiction of the federal and state courts in the Commonwealth of Massachusetts, and to exclusive venue in any
Massachusetts federal court and/or Massachusetts state court located in Suffolk County, for any dispute arising from
this Agreement.

15.       Covenant Not To Sue Outside Of Massachusetts.  Employee hereby agrees that Employee will not
commence, prosecute, or assist in any way another person or entity to commence or prosecute, any legal action or
other proceeding (including but not limited to a declaratory judgment action) against uniQure concerning a dispute
arising from or relating to this Agreement in any forum or jurisdiction other than the state and federal courts in the
state of Massachusetts.

16.       Breach/Right to Consult Legal Counsel.  In addition to uniQure’s other rights and remedies, in the
event  that  a  court  of  law  finally  determines  that  Employee  has  breached  Employee’s  obligations  under  this
Agreement, to the fullest extent permitted by law, Employee will be liable for reasonable costs and attorneys’ fees
incurred  by  uniQure  in  connection  with  the  enforcement  of  its  rights  under  this  Agreement.    Employee
acknowledges that Employee has been

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advised of Employee’s right to consult with legal counsel prior to signing this Agreement, and that Employee has
had a full and adequate opportunity to do so.

17.       Waiver of Right to Jury Trial and Punitive Damages.  EACH PARTY WAIVES ANY RIGHT TO
SEEK  A  JURY  TRIAL  AND  TO  CLAIM  FOR  OR  RECOVER  ANY  PUNITIVE  DAMAGES  IN  ANY
PROCEEDING REGARDING ANY DISPUTE THAT MAY ARISE BETWEEN THEM.

18.              Entire  Agreement,  Amendments.    This  Agreement  constitutes  the  entire  understanding  of  the
parties with respect to its subject matter, supersedes any prior communication or understanding with respect thereto,
and no modification or waiver of any provision hereof shall be valid unless made in writing and signed by all of the
parties hereto.

19.              Return  of  uniQure  Property  and  Confidential  Information/Non-Deletion  of  Data.    Upon
termination  of  Employee’s  engagement  by  uniQure,  or  at  any  other  time  upon  the  request  of  uniQure,  Employee
shall forthwith deliver  to  uniQure  any  and  all  documents,  devices,  equipment, keys, security passes, credit cards,
hardware, data, databases, source code, object code, and data or computer programming code stored on an optical or
electronic medium, and any copies thereof, relating to uniQure’s business and affairs, including all materials that are
in  the  possession  of  or  under  the  control  of  Employee  and  that  incorporate  any  Confidential  Information  or  any
reference thereto.  Employee agrees to refrain from purging or deleting data from any uniQure-owned equipment,
including email systems, in connection with Employee’s termination.  To the extent that Employee possesses any
data belonging to uniQure on any storage media owned by Employee (for example, a home computer’s hard disk
drive, portable data storage device, etc.), Employee agrees that Employee will work cooperatively with uniQure to
return such data and ensure it is removed from Employee’s devices in a manner that does not adversely impact any
personal  data.    Employee  agrees  not  to  take  any  steps  to  delete  any  uniQure  data  from  any  device  without  first
obtaining uniQure’s written approval.  Employee agrees to cooperate with uniQure if uniQure requests written or
other positive confirmation of the return or destruction of such data from any personal storage media.

20.              EMPLOYEE  ACKNOWLEDGES  AND  AGREES  THAT  THE  CONSIDERATION
PROVIDED  TO  EMPLOYEE  AT  THE  COMMENCEMENT  OF  EMPLOYMENT  BEYOND  THE
EMPLOYEES BASE SALARY (INCLUDING, WITHOUT LIMITATION, ANY PROMISE OF STOCK OR
OPTION  GRANTS,  SIGNING  BONUS,  OR  OTHER  BONUS)  CONSTITUTE  SUFFICIENT
CONSIDERATION  FOR  EMPLOYEE’S  AGREEMENT  TO  ABIDE  BY  THE  TERMS  OF  THIS
AGREEMENT.

21.              This  Agreement  may  be  executed  in  multiple  counterparts,  each  of  which  shall  be  treated  as  an

original.  Facsimile signatures shall be valid and effective for all purposes.

[REMAINDER OF PAGE IS BLANK]

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EMPLOYEE

By: /s/ Robert Gut
Name: Robert Gut

Date: February 28, 2020

uniQure, Inc.

By : /s/ Matthew Kapusta
Name: Matthew Kapusta

Date: February 28, 2020

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EXHIBIT A

LIST OF EMPLOYEE DEVELOPMENTS
(if none, please write the word “none” and sign below)

None

Date: ______________, ____________

Signature

/s/ Robert Gut
Robert Gut

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EXHIBIT B

GENERAL RELEASE OF CLAIMS

In exchange for the promises and benefits set forth in Section 19 of the Employment Agreement between

uniQure, Inc. and Robert Gut made as of March 1, 2020,  and to be provided to me following the Effective Date of
this General Release, I, Robert Gut,  on behalf of myself, my heirs, executors and assigns, hereby acknowledge,
understand and agree as follows:

1.         On behalf of myself and my family, heirs, executors, administrators, personal representatives, agents,
employees,  assigns,  legal  representatives,  accountants,  affiliates  and  for  any  partnerships,  corporations,  sole
proprietorships, or other entities owned or controlled by me, I fully release, acquit, and forever discharge uniQure,
Inc.,  its  past,  present  and  future  officers,  directors,  shareholders,  agents,  representatives,  insurers,  employees,
attorneys, subsidiaries, affiliated corporations, parents, and assigns (collectively, the “Releasees”), from any and all
charges,  actions,  causes  of  action,  claims,  grievances,  damages,  obligations,  suits,  agreements,  costs,  expenses,
attorneys’ fees, or any other liability of any kind whatsoever, suspected or unsuspected, known or unknown, which
have or could have arisen out of my employment with or services performed for Releasees and/or termination of my
employment with or termination of my services performed for Releasees (collectively, “Claims”), including:

a.          Claims arising under Title VII of the Civil Rights Act of 1964 (as amended); the Civil Rights Acts of
1866  and  1991;  the  Americans  With  Disabilities  Act;  the  Family  and  Medical  Leave  Act;  the
Employee Retirement Income Security Act; the Occupational Health and Safety Act; the Sarbanes-
Oxley Act; the Massachusetts Law Against Discrimination (M.G.L. c. 151B, et seq., and/or any other
laws  of  the  Commonwealth  of  Massachusetts  related  to  employment  or  the  separation  from
employment;

b.         Claims for age discrimination arising under the Age Discrimination in Employment Act of 1967 (as
amended) (“ADEA”) and the Older Workers Benefits Protection Act, except ADEA claims that may
arise after the execution of this General Release;

c.          Claims arising out of any other federal, state, local or municipal statute, law, constitution, ordinance

or regulation; and/or

d.         Any other employment related claim whatsoever, whether in contract, tort or any other legal theory,
arising out of or relating to my employment with the Company and/or my separation of employment
from the Releasees.

e.          Excluded from this General Release are any claims that cannot be released or waived by law. This
includes,  but  is  not  limited  to,  my  right  to  file  a  charge  with  or  participate  in  an  investigation
conducted by certain government agencies, such as the EEOC or NLRB. I acknowledge and agree,
however, that I am releasing and waiving my right

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to any monetary recovery should any government agency pursue any claims on my behalf that arose
prior to the effective date of this General Release.

f.                    I  waive  all  rights  to  re-employment  with  the  Releasees.  If  I  do  apply  for  employment  with  the
Releasees, the Releasees and I agree that the Releasees need not employ me, and that if the Releasees
declines to employ me for any reason, it shall not be liable to me for any cause of action or damages
whatsoever.

2.         Release of Other Claims. I fully release, acquit, and forever discharge the Releasees from any and all
other  charges,  actions,  causes  of  action,  claims,  grievances,  damages,  obligations,  suits,  agreements,  costs,
expenses, attorneys’ fees or any other liability of any kind whatsoever related to my employment, my employment
agreement, my termination or the business of uniQure of which I have knowledge as of the time I sign this General
Release.

3.         I further acknowledge that I have received payment, salary and wages in full for all services rendered
in  conjunction  with  my  employment  with  uniQure,  Inc.,  including  payment  for  all  wages,  bonuses,  and  accrued,
unused  paid  time  off,  and  that  no  other  compensation  is  owed  to  me  except  as  provided  herein.  I  specifically
understand that this general release of claims includes, without limitation, a release of claims for alleged wages due,
overtime  or  other  compensation  or  payment  including  any  claim  for  treble  damages,  attorneys’  fees  and  costs
pursuant to the Massachusetts Wage Act and State Overtime Law M.G.L. c. 149, §§148, 150 et seq. and M.G.L. c.
151, §IA et seq. and I further acknowledge that I are unaware of any facts that would support a claim against the
Released Parties for violation of the Fair Labor Standards Act or the Massachusetts Wage Act.

4.         Notwithstanding anything to the contrary herein, nothing in this General Release shall be deemed to
release  any  of  the  Releasees  for:  (i)  any  claim  for  the  payment  of  compensation  due  under  the  Employment
Agreement; (ii) any claim for any of the Accrued Benefits under the Employment Agreement; (iii) any claim for
any separation benefit under Section 19 of the Employment Agreement including, without limitation, separation pay
and accelerated vesting of stock options (as applicable and as defined in the Employment Agreement); or (iv) any
rights to indemnification or coverage under a directors and officers liability insurance policy.

5.                  Restrictive  Covenants.  I  acknowledge  and  agree  that  all  of  my  obligations  under  the  restrictive
covenants  in  my  Confidentiality,  Developments,  and  Restrictive  Covenants  Agreement  remain  in  full  force  and
effect  and  shall  survive  the  termination  of  my  employment  with  the  Releasees  and  the  execution  of  this  General
Release.

6.                  Consultation  with  Attorney.  I  am  advised  and  encouraged  to  consult  with  an  attorney  prior  to
executing this General Release. I acknowledge that if I have executed this General Release without consulting an
attorney, I have done so knowingly and voluntarily.

7.                  Period  for  Review.  I  acknowledge  that  I  have  been  given  at  least  21  days  from  the  date  I  first
received  this  General  Release  (or  at  least  45  days  from  the  date  I  first  received  this  General  Release  if  my
termination is part of a group reduction in force) during which to consider signing it.

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8.                  Revocation  of  General  Release.  I  acknowledge  and  agree  that  I  have  the  right  to  revoke  my
acceptance of this General Release if I notify the Releasees in writing within 7 calendar days following the date I
sign  it.  Any  revocation,  to  be  effective,  must  be  in  writing,  signed  by  me,  and  either:  a)  postmarked  within  7
calendar days of the date I signed it and addressed to the then current address of uniQure, Inc.’s headquarters (to the
attention of the CEO); orb) hand delivered within 7 days of execution of this General Release to the uniQure, Inc.’s
CEO. This General Release will become effective on the 8th day after I sign it (the “Effective Date”); provided that
I have not timely revoked it.

I  ACKNOWLEDGE  AND  AGREE  THAT  I  HAVE  BEEN  ADVISED  THAT  THE  GENERAL  RELEASE  IS  A
LEGAL DOCUMENT, AND I HAVE BEEN ADVISED TO CONSULT WITH AN ATTORNEY CONCERNING
THIS  GENERAL  RELEASE.  I  ACKNOWLEDGE  AND  AGREE  THAT  I  HAVE  CAREFULLY  READ  AND
FULLY UNDERSTAND ALL PROVISIONS OF THIS GENERAL RELEASE AND I AM VOLUNTARILY AND
KNOWINGLY SIGNING IT.

IN, WITNESS WHEREOF, I have duly executed this Agreement under seal as of the ________ [day] of

_______ [month],_________ [year]

Robert Gut

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Employee Initials _____

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Exhibit 10.51

EMPLOYMENT AGREEMENT

THIS AMENDED AND RESTATED EMPLOYMENT AGREEMENT (this “Agreement”) is made and

entered into as of March 1, 2020 (the “Effective Date”), by and between uniQure, Inc., 113 Hartwell Avenue,
Lexington, MA 02421 (together with any and all of its affiliates, the “Company”) and Maria E. Cantor (the
“Executive”).

WITNESSETH:

WHEREAS, the Company wishes to continue to employ Executive as Senior Vice President Investor

Relations & Communications.

WHEREAS, Executive wishes to continue to be employed by the Company and to serve in such capacity

under the terms and conditions set forth in this Agreement.

WHEREAS, the Company and Executive are party to that certain Employment Agreement (the “Prior

Employment Agreement”) dated May 26, 2016.

WHEREAS, the Company and Executive desire to terminate the Prior Employment Agreement and

contemporaneously replace the Prior Employment Agreement with this Agreement without any overlap, gap or
discontinuity in the employment of the Executive.

NOW, THEREFORE, in consideration of the mutual promises and covenants contained herein and intending

to be legally bound hereby, the Company and Executive agree as follows.

1.         Employment.  The Company hereby agrees to continue to employ Executive, and Executive hereby

accepts such continued employment by the Company, as a full-time employee for the period and upon the terms and
conditions contained in this Agreement.  The Prior Employment Agreement is hereby terminated as of the Effective
Date.

2.         Term. Executive’s term of employment with the Company under this Agreement shall begin on the
Effective Date and shall continue in force and effect from year to year unless terminated earlier in accordance with
Section 19 (the “Term”).

3.         Position and Duties. During the Term, Executive shall serve the Company as its Senior Vice

President Investor Relations & Communications, reporting directly to the uniQure Chief Executive Officer (the
“CEO”). Executive’s duties will include but not be limited to:

§ Managing the highly strategic functions of investor relations, public relations and internal

employee communications.

§ Leading the development, implementation and management of a comprehensive, strategic

investor relations program.

§ Serving as a liaison and channel of communication between the company and investors and other

important stakeholders and influencers in the investment community as well as the media
Developing and maintaining consistent internal communication channels (corporate
presentations, www.uniqure.com, SharePoint intranet, etc.). 

Cantor
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Page 1

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§ Any other duties as may from time to time be reasonably assigned to you by the Company.

Executive will perform other duties consistent with the job description previously provided and as may be
customarily provided by a person in such position.

4.         During the Term, Executive shall devote full business time, best efforts, skill, knowledge, attention

and energies to the advancement of the Company’s business and interests and to the performance of Executive’s
duties and responsibilities as an employee of the Company. Executive shall abide by the rules, regulations,
instructions, personnel practices and policies of the Company and any changes therein that may be adopted from
time to time by the Company.

5.         During the Term, Executive shall not be engaged in any business activity which, in the judgment of

the Company, conflicts with Executive’s duties hereunder, whether or not such activity is pursued for pecuniary
advantage. Should Executive wish to provide any services to any other person or entity other than the Company or
to serve on the board of directors of any other entity or organization, Executive shall submit a written request to the
Company for consideration and approval by the Company, which approval shall not unreasonably be withheld. If
the Company later makes a reasonable, good faith determination that Executive’s continued service on another
entity’s board would be detrimental to the Company, it will give Executive thirty (30) days’ written notice that it is
revoking the original approval, and Executive will resign from the applicable board within thirty (30) days after
receipt of such notice. Notwithstanding the foregoing, Executive may engage in civic and charitable organizations
and manage his personal and business affairs during normal business hours provided such activities do not,
individually or collectively, interfere with the performance of his duties hereunder.

6.         Location.  Executive shall perform the services hereunder from the Company’s USA headquarters at
113 Hartwell Avenue, Lexington MA, USA; provided, however, that Executive shall be required to travel from time
to time for business purposes, including, without limitation, to the Company’s facilities in Amsterdam, Netherlands.

7.         Compensation and Benefits.

(a)        Base Salary. For all services rendered by Executive under this Agreement, the Company will

pay Executive a base salary at the annual rate of Three Hundred Thirty-Two Thousand Six
Hundred Eight dollars ($332,608), which shall be reviewed annually by the CEO for
adjustment (the base salary in effect at any time, the “Base Salary”). Executive’s Base Salary
shall be paid in bi-weekly installments, less withholdings as required by law and deductions
authorized by Executive, and payable pursuant to the Company’s regular payroll practices in
effect at the time and as may be changed from time to time, subject to the terms of this
agreement.

(b)        Discretionary Bonus. Following the end of each calendar year and subject to the approval of

the Company, Executive shall be eligible for a target

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retention and performance bonus of Thirty-Five percent (35%) of the annual Base Salary
based on performance and the Company’s performance and financial condition during the
applicable calendar year, as determined by the Company in its sole discretion (a “Bonus”). In
any event, Executive must be an active employee of the Company as of the 1st of October of
the relevant calendar year and on the date the Bonus is distributed in order to be eligible for
and to earn any Bonus, as it also serves as an incentive to remain employed by the Company.

8.         Equity.  Executive will be eligible for future equity grants pursuant to the Company’s policies and

procedures.  All such equity grants shall be subject to the express terms and conditions of this Employment
Agreement.

9.         Retirement and Welfare Benefits. Executive is eligible to participate in any and all benefit programs

that the Company establishes and makes available to its employees from time to time, provided that Executive is
eligible under (and subject to all provisions of) the plan documents that govern those programs. These include
medical, dental and disability insurances. Benefits are subject to change at any time in the Company’s sole
discretion.

10.       Paid Time Off and Holidays.  Executive is eligible for 4 weeks of paid vacation per calendar year

(prorated for any partial year during the term) to be taken at such times as may be approved in advance by the
Company. Executive is also entitled to all paid holidays observed by the Company in the United States. Executive
shall have all rights and be subject to all obligations and responsibilities with respect to paid time off and holidays
as are set forth in the Company’s employee manual or other applicable policies and procedures, which may provide
for benefits greater than but not less than those provided in this Agreement.

11.       Expense Reimbursement. During the Term, Executive shall be reimbursed by the Company for all

necessary and reasonable expenses incurred by Executive in connection with the performance of Executive’s duties
hereunder (including business trips to the uniQure Amsterdam headquarters). Executive shall keep an itemized
account of such expenses, together with vouchers and/or receipts verifying the same and submit for reimbursement
on a monthly basis. Any such expense reimbursement will be made in accordance with the Company’s travel and
expense policies governing reimbursement of expenses as are in effect from time to time.

12.       Withholding.  All amounts set forth in this Agreement are on a gross, pre-tax basis and shall be
subject to all applicable federal, state, local and foreign withholding, payroll and other taxes, and the Company may
withhold from any amounts payable to Executive (including any amounts payable pursuant to this Agreement) in
order to comply with such withholding obligations.

13.       IP and Restrictive Covenants.  The Company’s agreement to enter into this Agreement is contingent

upon Executive’s execution of the Company’s Confidentiality, Developments, and Restrictive Covenants
Agreement, attached as Exhibit A to this Agreement. Nothing in this Agreement or the Confidentiality,
Developments, and Restrictive Covenants Agreement shall prohibit or restrict Executive from initiating
communications directly with,

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responding to any inquiry from, providing testimony before, providing confidential information to, reporting
possible violations of law or regulation to, or filing a claim or assisting with an investigation directly with a self-
regulatory authority or a government agency or entity, including the Equal Employment Opportunity Commission,
the Department of Labor, the National Labor Relations Board, the Department of Justice, the Securities and
Exchange Commission, Congress, any agency Inspector General or any other federal, state or local regulatory
authority (collectively, the “Regulators”), or from making other disclosures that are protected under the
whistleblower provisions of state or federal law or regulation.  Executive does not need the prior authorization of
the Company to engage in conduct protected by this subsection, and Executive does not need to notify the Company
that Executive has engaged in such conduct.  Please take notice that federal law provides criminal and civil
immunity to federal and state claims for trade secret misappropriation to individuals who disclose trade secrets to
their attorneys, courts, or government officials in certain, confidential circumstances that are set forth at 18 U.S.C.
§§ 1833(b)(1) and 1833(b)(2), related to the reporting or investigation of a suspected violation of the law, or in
connection with a lawsuit for retaliation for reporting a suspected violation of the law.

14.       At-Will Employment.  This Agreement shall not be construed as an agreement, either express or
implied, to employ Executive for any stated term, and shall in no way alter the Company’s policy of employment at-
will, under which both the Company and Executive remain free to end the employment relationship for any reason,
at any time, with or without Cause or notice. Similarly, nothing in this Agreement shall be construed as an
agreement, either express or implied, to pay Executive any compensation or grant Executive any benefit beyond the
end of employment with the Company.

15.       Conflicting Agreements.  Executive acknowledges and represents that by executing this Agreement

and performing Executive’s obligations under it, Executive will not breach or be in conflict with any other
agreement to which Executive is a party or is bound, and that Executive is not subject to any covenants against
competition or similar covenants that would affect the performance of Executive’s obligations for the Company.

16.       No Prior Representations.  This Agreement and its exhibits constitute all the terms of Executive’s
hire and supersedes all prior representations or understandings, whether written or oral, relating to the terms and
conditions of Executive’s employment.

17.       Change of Control.  In the event of a Change of Control as defined below, the vesting conditions that
may apply to any options, restricted shares, restricted stock units, performance stock units or other grants of equity
held by Executive pursuant to this Agreement and the Company’s Amended and Restated 2014 Share Incentive Plan
will be automatically waived, and all the Stock Options will be deemed to be fully exercisable commencing on the
date of the Change of Control and ending on the eighteen (18) month anniversary of the Change of Control or, if
earlier, the expiration of the term of such Stock Options. For purposes of this Agreement, “Change of Control” shall
mean the date on which any of the following events occurs:

(a)        any “person,” as such term is used in Sections 13(d) and 14(d) of the Securities Exchange

Act of 1934, as amended (the “Act”) (other than the

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Company, any of its subsidiaries, or any trustee, fiduciary or other person or entity holding
securities under any employee benefit plan or trust of the Company or any of its subsidiaries),
together with all “affiliates” and “associates” (as such terms are defined in Rule 12b-2 under
the Act) of such person, shall become the “beneficial owner” (as such term is defined in Rule
13d-3 under the Act), directly or indirectly, of securities of the Company representing forty
(40) percent or more of the combined voting power of the Company’s then outstanding
securities having the right to vote in an election of the Board (“Voting Securities”) (in such
case other than as a result of an acquisition of securities directly from the Company); or

(b)        a majority of the members of the Board is replaced during any 12-month period by directors

whose appointment or election is not endorsed by a majority of the members of the Board
before the date of the appointment or election; or

(c)        the consummation of (i) any consolidation or merger of the Company where the stockholders

of the Company, immediately prior to the consolidation or merger, would not, immediately
after the consolidation or merger, beneficially own (as such term is defined in Rule 13d-3
under the Act), directly or indirectly, shares representing in the aggregate more than fifty (50)
percent of the voting shares of the Company issuing cash or securities in the consolidation or
merger (or of its ultimate parent corporation, if any), or (ii) any sale or other transfer (in one
transaction or a series of transactions contemplated or arranged by any party as a single plan)
of all or substantially all of the assets of the Company.

18.       RESERVED.

19.       Termination.  The Term shall continue until the termination of Executive’s employment with the

Company as provided below.

(a)        Events of Termination. Executive’s employment, Base Salary and any and all other rights of

Executive under this Agreement or otherwise as an employee of the Company will terminate:

(i)         upon the death of Executive;

(ii)       upon the Disability of Executive (immediately upon notice from either party to the

other). For purposes hereof, the term “Disability” shall mean an incapacity by
accident, illness or other circumstances which renders Executive mentally or
physically incapable of performing the duties and services required of Executive
hereunder on a full-time basis for a period of at least 120 consecutive days.

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(iii)      upon termination of Executive for Cause;

(iv)       upon the resignation of employment by Executive without Good Reason (upon sixty

(60) days’ prior written notice);

(v)        upon termination by the Company for any reason other than those set forth in

Sections 19(a)(i) through 19(a)(iv) above;

(vi)       upon voluntary resignation of employment by Executive for Good Reason as

described in Section 19(f), below;

(vii)     upon a Change of Control Termination as described in Section 19(g), below.

(b)        In the event Executive’s termination occurs pursuant to Sections 19(a)(i) - (iv) above,

Executive will be entitled only to the Accrued Benefits through the termination date. The
Company will have no further obligation to pay any compensation of any kind (including,
without limitation, any Bonus or portion of a Bonus that otherwise may have become due and
payable to Executive with respect to the year in which such termination date occurs), or
severance payment of any kind, unless otherwise provided herein. For purposes of this
Agreement, Accrued Benefits shall mean (i) payment of Base Salary through the termination
date, (ii) payment of any Bonus for performance periods completed prior to the termination
date, (iii) any payments or benefits under the Company’s benefit plans that are vested, earned
or accrued prior to the termination date (including, without limitation, earned but unused
vacation); and (iv) payment of unreimbursed business expenses incurred by Executive.

(c)        For purposes of this Agreement, “Cause” shall mean the good faith determination by the

Company after written notice from the Company to Executive that one or more of the
following events has occurred and stating with reasonable specificity the actions that
constitute Cause and the specific reasonable cure (related to subsections (i) and (viii) below):

(i)        Executive has willfully or repeatedly failed to perform Executive’s material duties and
such failure has not been cured after a period of thirty (30) days’ written notice;

(ii)       any reckless or grossly negligent act by Executive having the foreseeable effect of
injuring the interest, business or reputation of the Company, or any of its parents,
subsidiaries or affiliates in any material respect;

(iii)      Executive’s evidenced use of any illegal drug, or illegal narcotic, or excessive

amounts of alcohol (as determined by the Company in

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its reasonable discretion) on Company property or at a function where Executive is
working on behalf of the Company;

(iv)      the indictment on charges or conviction for (or the procedural equivalent of conviction
for), or entering of a guilty plea or plea of no contest with respect to a felony;

(v)        the conviction for (or the procedural equivalent of conviction for), or entering of a
guilty plea or plea of no contest with respect to a misdemeanor which, in the
Company’s reasonable judgment, involves moral turpitude deceit, dishonesty or fraud;
except that, in the event that Executive is indicted on charges for a misdemeanor set
forth in this subsection 19(c)(v), the Company may elect, in its sole discretion, to
place Executive on administrative garden leave with or without continuation of full
compensation and benefits under this Agreement during the pendency of the
proceedings;

(vi)      conduct by or at the direction of Executive constituting misappropriation or

embezzlement of the property of the Company, or any of its parents or affiliates (other
than the occasional, customary and de minimis use of Company property for personal
purposes);

(vii)     a breach by Executive of a fiduciary duty owing to the Company, including the

misappropriation of (or attempted misappropriation of) a corporate opportunity or
undisclosed self-dealing;

(viii)    a material breach by Executive of any material provision of this Agreement, any of
the Company’s written employment policies or Executive’s fiduciary duties to the
Company, which breach, if curable, remains uncured for a period of thirty (30) days
after receipt by Executive of written notice of such breach from the Company, which
notice shall contain a reasonably specific description of such breach and the specific
reasonable cure requested by the Supervisory Board; and

(ix)      any breach of Executive’s Confidentiality, Developments, and Restrictive Covenants

Agreement.

(d)        The definition of Cause set forth in this Agreement shall govern for purposes of Executive’s

equity compensation and any other compensation containing such a concept.

(e)        Notice Period for Termination Under Section 19(a)(iv). Upon a termination of Executive
under Section 19(a)(iv), during the notice period the Company may, in its sole discretion,
relieve Executive of all of

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Executive’s duties, responsibilities, and authority, may restrict Executive’s access to
Company property, and may take other appropriate measures deemed necessary under the
circumstances.

(f)        Termination by Executive for Good Reason. During the Term, Executive may terminate this
Agreement at any time upon thirty (30) days’ written notice to the Company for Good
Reason. For purposes of this Agreement, “Good Reason” shall mean that Executive has
complied with the Good Reason Process (hereinafter defined) following the occurrence of
any of the following actions undertaken by the Company without Executive’s express prior
written consent: (i) the material diminution in Executive’s responsibilities, authority and
function; (ii) a material reduction in Executive’s Base Salary, provided, however, that Good
Reason shall not be deemed to have occurred in the event of a reduction in Executive’s Base
Salary which is pursuant to a salary reduction program affecting the CEO and all or
substantially all other senior management employees of the Company and that does not
adversely affect Executive to a greater extent than other similarly situated employees;
provided, however that such reduction may not exceed twenty (20%) percent; (iii) a material
change in the geographic location at which Executive provides services to the Company (i.e.,
outside a radius of fifty (50) miles from Lexington, Massachusetts); or (iv) a material breach
by the Company of this Agreement or any other material agreement between Executive and
the Company concerning the terms and conditions of Executive’s employment, benefits or
Executive’s compensation (each a “Good Reason Condition”).

“Good  Reason  Process”  shall  mean  that:  (i)  Executive  has  reasonably  determined  in  good
faith that a Good Reason Condition has occurred; (ii) Executive has notified the Company in
writing  of  the  first  occurrence  of  the  Good  Reason  Condition  within  60  days  of  the  first
occurrence  of  such  condition;  (iii)  Executive  has  cooperated  in  good  faith  with  the
Company’s efforts, for a period not less than thirty (30) days following such notice (the “Cure
Period”),  to  remedy  the  condition;  (iv)  notwithstanding  such  efforts,  the  Good  Reason
Condition continues to exist; and (v) Executive terminates employment within sixty (60) days
after  the  end  of  the  Cure  Period.  If  the  Company  cures  to  Executive’s  satisfaction  (not
unreasonably  withheld)  the  Good  Reason  condition  during  the  Cure  Period,  Good  Reason
shall be deemed not to have occurred.

(g)        Termination As A Result of a Change Of Control. For purposes of this Agreement, “Change

of Control Termination” shall mean any of the following:

(i)         Any termination by the Company of Executive’s employment, other than for Cause

(as defined in Section 19(c), above), that

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occurs within the period beginning ninety (90) days before and continuing until
twelve (12) months after the Change of Control; or

(ii)       Any resignation by Executive for Good Reason (as defined in Section 19(f), above),

that occurs within twelve (12) months after the Change of Control.

(iii)      For purposes of this Section 19(g), “Change of Control” shall have the same meaning

as defined above in Section 17.

(h)        Separation Benefits. Should Executive experience a termination of employment during the

Term pursuant to Section 19(a)(v), (vi) or (vii) above, in addition to the Accrued Benefits
Executive shall also be entitled to:

(i)         Lump Sum Severance Payment:

a.    In the case of a termination of employment during the Term pursuant to
Section 19(a)(v) or (vi) above: a lump sum severance payment equal to 100% of the
sum of (A) Executive’s annual Base Salary and (B) Executive’s target Bonus amount
pursuant to Section 7(b) hereof  (i.e., Thirty-Five percent (35%) of Executive’s annual
Base Salary);

(ii)       In the case of a termination of employment during the Term pursuant to Section 19(a)
(vii) above: a lump sum severance payment equal to 150% of the sum of (A)
Executive’s annual Base Salary and (B) Executive’s target Bonus amount pursuant to
Section 7(b) hereof  (i.e., Thirty-Five percent (35%) of Executive’s annual Base
Salary);

(iii)      a Pro-rata Bonus paid at the target bonus amount for the year of termination, as set

forth in and subject to Section 7(b); as used in this Agreement, the term “Pro-rata
Bonus” shall mean the product of the formula B x D/365 where B represents the
target Bonus  (i.e., Thirty-Five percent (35%) of Executive’s annual Base Salary), and
D represents the number of days elapsed in the calendar year through the date of the
separation of Executive’s employment from the Company.

(iv)       Provided that Executive and Executive’s eligible dependents, if any, are participating

in the Company’s group health, dental and vision plans on the termination date and
elect on a timely basis to continue that participation in some or all of the offered plans
through the federal law commonly known as “COBRA,” the Company will pay or
reimburse Executive for Executive’s full

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COBRA premiums (i.e., employer and employee portion) until the earlier to occur of:
(a) the expiration of the COBRA Payment Term (as defined below), (b) the date
Executive becomes eligible to enroll in the health, dental and/or vision plans of
another employer, (c) the date Executive (and/or Executive’s eligible dependents, as
applicable) is no longer eligible for COBRA coverage, or (d) the Company in good
faith determines that payments under this paragraph would result in a discriminatory
health plan pursuant to the Patient Protection and Affordable Care Act of 2010, as
amended, and any guidance or regulations promulgated thereunder (collectively,
“PPACA”). Executive agrees to notify the Company promptly if Executive becomes
eligible to enroll in the plans of another employer or if Executive or any of
Executive’s dependents cease to be eligible to continue participation in the
Company’s plans through COBRA.  “COBRA Payment Term” mean (x) in the case of
a termination of employment during the Term pursuant to Section 19(a)(v) or (vi)
above, the twelve (12) month anniversary of Executive’s termination date, and (y) in
the case of a termination of employment during the Term pursuant to Section 19(a)
(vii) above, the eighteen (18) month anniversary of Executive’s termination date.

To avoid duplication of severance payments, any amount paid under this subsection shall be
offset against any severance amounts that may be owed by the Company to Executive
pursuant to any of Company’s Change of Control guidelines as may be adopted or amended.

20.       General Release of Claims. Notwithstanding any provision of this agreement, all severance payments

and benefits described in Section 19 of this Agreement (except for payment of the Accrued Benefits) are
conditioned upon the execution, delivery to the Company, and expiration of any applicable revocation period
without a notice of revocation having been given by Executive, all by the 30th day following the termination date of
a General Release of Claims by and between Executive (or Executive’s estate) and the Company in the form
attached as Exhibit B to this Agreement. (In the event of Executive’s death or incapacity due to Disability, the
release will be revised for signature accordingly.) Provided any applicable timing requirements set forth above have
been met, the payments and benefits will be paid or provided to Executive as soon as administratively practicable
(but not later than forty-five (45) days) following the date Executive signs and delivers the General Release to the
Company and any applicable revocation period has expired without a notice of revocation having been given. Any
severance or termination pay will be the sole and exclusive remedy, compensation or benefit due to Executive or
Executive’s estate upon any termination of Executive’s employment (without limiting Executive’s tights under any
disability, life insurance, or deferred compensation arrangement in which Executive participates or at the time of
such termination of employment or any Option Agreements or any other equity agreements to which Executive is a
party).  If such

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45-day period spans two calendar years, payment will be paid after such 45-day period and revocation period have
expired.

21.       Certain Company Remedies.  Executive acknowledges that Executive’s promised services and
covenants are of a special and unique character, which give them peculiar value, the loss of which cannot be
reasonably or adequately compensated for in an action at law, and that, in the event there is a breach hereof by
Executive, the Company will suffer irreparable harm, the amount of which will be impossible to ascertain.
Accordingly, the Company shall be entitled, if it so elects, to institute and prosecute proceedings in any court of
competent jurisdiction, either at law or in equity, to obtain damages for any breach of this Agreement, or to enjoin
Executive from committing any act in breach of this Agreement. The remedies granted to the Company in this
Agreement are cumulative and are in addition to remedies otherwise available to the Company at law or in equity.

22.       Indemnification.

(a)        The Company agrees that Executive shall be entitled to indemnification to the fullest extent
permitted by Delaware law and under the Company’s articles of incorporation, bylaws and
any other corporate-related plan, program or policy. In addition, for a period of at least three
(3) years after Executive’s termination of employment, the Company shall maintain a
directors and officers liability insurance policy under which Executive shall be included as a
“Covered Person.”

(b)        In addition, and for the sake of clarity, the Company hereby specifically agrees that (i) if

Executive is made a party, or is threatened to be made a party, to any “Proceeding” (defined
as any threatened or actual action, suit or proceeding whether civil, criminal, administrative,
investigative, appellate or other) by reason of the fact that (1) Executive is or was an
employee, officer, director, agent, consultant or representative of the Company, or (2) is or
was serving at the request of the Company as employee, officer, director, agent, consultant or
representative of another person, or (ii) if any “Claim” (defined as any claim, demand,
request, investigation, dispute, controversy, threat, discovery request or request for testimony
or information) is made, or threatened to be made, that arises out of or relates to Executive’s
service in any of the foregoing capacity or to the Company, then Executive shall be
indemnified and held harmless by the Company to the fullest extent permitted by applicable
law, against any and all costs, expenses, liabilities and losses (including, without limitation,
attorney’s fees, judgments, interest, expenses of investigation, penalties, fines, taxes or
penalties and amounts paid or to be paid in settlement) incurred or suffered by Executive in
connection therewith, except with respect to any costs, expenses, liabilities or losses (A) that
were incurred of suffered as a result of Executive’s willful misconduct, gross negligence or
knowing violation of any written agreement between Executive and the Company, (B) that a
court of competent jurisdiction determines to have resulted from Executive’s knowing and
fraudulent acts; provided, however, that the Company shall provide such

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indemnification only if (I) notice of any such Proceeding is given promptly to the Company,
by Executive; (II) the Company is permitted to participate in and assume the defense of any
such Proceeding; (III) such cost, expense, liability or loss results from the final judgment of a
court of competent jurisdiction or as a result of a settlement entered into with the prior written
consent of the Company; and (IV) in the case of any such Proceeding (or part thereof)
initiated by Executive, such Proceeding (or part thereof) was authorized in advance in writing
by the Company. Such indemnification shall continue even if Executive has ceased to be an
employee, officer, director, agent, consultant or representative of the Company until all
applicable statute of limitations have expired, and shall inure to the benefit of Executive’s
heirs, executors and administrators. The Company shall pay directly or advance to Executive
all costs and expenses incurred by Executive in connection with any such Proceeding or
Claim (except for Proceedings brought by the Company against Executive for claims other
than shareholder derivative actions) within 30 days after receiving written notice requesting
such an advance. Such notice shall include, to the extent required by applicable law, an
undertaking by Executive to repay the amount advanced if Executive was ultimately
determined not to be entitled to indemnification against such costs and expenses

23.       Miscellaneous.

(a)        Right to Offset. The Company may offset any undisputed amounts Executive owes the

Company at the time of Executive’s termination of employment (including any payment of
Accrued Benefits or separation pay), except for secured or unsecured loans, against any
amounts the Company owes Executive hereunder, subject in all cases to the requirements of
Section 409A of the Code.

(b)        Cooperation. Executive agrees that, during and after Executive’s employment with the
Company, subject to reimbursement of Executive’s reasonable expenses, Executive will
cooperate fully with the Company and its counsel with respect to any matter (including,
without limitation, litigation, investigations, or governmental proceedings) in which
Executive was in any way involved during Executive’s employment with the Company.
Executive shall render such cooperation in a timely manner on reasonable notice from the
Company, and at such times and places as reasonably acceptable to Executive and the
Company. The Company, following Executive’s termination of employment, exercises
commercially reasonable efforts to schedule and limit its need for Executive’s cooperation
under this paragraph so as not to interfere with Executive’s other personal and professional
commitments.

(c)        Company Documents and Property. Upon termination of Executive’s employment with the

Company, or at any other time upon the request of Company, Executive shall forthwith
deliver to Company any and all documents, notes, notebooks, letters, manuals, prints,
drawings, block

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diagrams, photocopies of documents, devices, equipment, keys, security passes, credit cards,
hardware, data, databases, source code, object code, and data or computer programming code
stored on an optical or electronic medium, and any copies thereof, in the possession of or
under the control of Executive that embodies any confidential information of the Company.
Executive agrees to refrain from purging or deleting data from any Company-owned
equipment, including email systems, in connection with Executive’s termination. To the
extent that Executive possesses any data belonging to Company on any storage media owned
by Executive (for example, a home computer’s hard disk drive, portable data storage device,
etc.), Executive agrees that Executive will work cooperatively with the Company to return
such data and ensure it is removed from Executive’s devices in a manner that does not
adversely impact any personal data. Executive agrees not to take any steps to delete any
Company data from any device without first obtaining Company’s written approval.
Executive agrees to cooperate with Company if Company requests written or other positive
confirmation of the return or destruction of such data from any personal storage media.
Nothing herein shall be deemed to prohibit Executive from retaining (and making copies of):
Executive’s personal non-business-related correspondence files; or (ii) documents relating to
Executive’s personal compensation, benefits, and obligations, and documents reasonably
necessary to prepare personal income tax returns.

(d)        Waivers. No waiver of any provision will be effective unless made in writing and signed by
the waiving party. The failure of any party to require the performance of any term or
obligation of this Agreement does not prevent subsequent enforcement of that term or
obligation. The waiver by any party of any breach of this Agreement does not waive any
subsequent breach.

(e)        Section 409A.  This Agreement is intended to comply with Section 409A of the Code, and its

corresponding regulations, or an exemption thereto, and payments may only be made under
this Agreement upon an event and in a manner permitted by Section 409A of the Code, to the
extent applicable.  Severance benefits under this Agreement are intended to be exempt from
Section 409A of the Code under the “short-term deferral” exception, to the maximum extent
applicable, and then under the “separation pay” exception, to the maximum extent
applicable.  Notwithstanding anything in this Agreement to the contrary, if required by
Section 409A of the Code, if Executive is considered a “specified employee” for purposes of
Section 409A of the Code and if payment of any amounts under this Agreement is required to
be delayed for a period of six months after separation from service pursuant to Section 409A
of the Code, payment of such amounts shall be delayed as required by Section 409A of the
Code, and the accumulated amounts shall be paid in a lump-sum payment within 10 days
after the end of the six-month period.  If Executive dies during the

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postponement period prior to the payment of benefits, the amounts withheld on account of
Section 409A of the Code shall be paid to the personal representative of Executive’s estate
within 60 days after the date of Executive’s death. All payments to be made upon a
termination of employment under this Agreement may only be made upon a “separation from
service” under Section 409A of the Code.  For purposes of Section 409A of the Code, each
payment hereunder shall be treated as a separate payment, and the right to a series of
installment payments under this Agreement shall be treated as a right to a series of separate
payments.  In no event may Executive, directly or indirectly, designate the fiscal year of a
payment.  Notwithstanding any provision of this Agreement to the contrary, in no event shall
the timing of Executive’s execution of the General Release, directly or indirectly, result in
Executive’s designating the fiscal year of payment of any amounts of deferred compensation
subject to Section 409A of the Code, and if a payment that is subject to execution of the
General Release could be made in more than one taxable year, payment shall be made in the
later taxable year. All reimbursements and in-kind benefits provided under this Agreement
shall be made or provided in accordance with the requirements of Section 409A of the Code,
including, where applicable, the requirement that (i) any reimbursement be for expenses
incurred during the period specified in this Agreement, (ii) the amount of expenses eligible
for reimbursement, or in-kind benefits provided, during a fiscal year not affect the expenses
eligible for reimbursement, or in-kind benefits to be provided, in any other fiscal year, (iii)
the reimbursement of an eligible expense be made no later than the last day of the fiscal year
following the year in which the expense is incurred, and (iv) the right to reimbursement or in-
kind benefits not be subject to liquidation or exchange for another benefit.

(f)        Governing Law; Consent to Exclusive Jurisdiction and Venue. This Agreement and all

questions relating to its validity, interpretation, performance and enforcement (including,
without limitation, provisions concerning limitations of actions), shall be governed by and
construed in accordance with the laws of the Commonwealth of Massachusetts
(notwithstanding any conflict-of-laws doctrines of such state or other jurisdiction to the
contrary), and without the aid of any canon, custom or rule of law requiring construction
against the draftsman. The parties hereby consent and submit to the exclusive jurisdiction of
the federal and state courts in the Commonwealth of Massachusetts, and to exclusive venue
in any Massachusetts federal court and/or Massachusetts state court located in Suffolk
County, for any dispute arising from this Agreement.

(g)        Notices. Any notices, requests, demands, and other communications described in this

Agreement are sufficient if in writing and delivered in person or sent postage prepaid, by
certified or registered U.S. mail or by

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FedEx/UPS to Executive at Executive’s last known home address and a copy by e-mail to
Executive, or in the case of the Company, to the attention of the CFO or SVP HR, copy to the
CEO at the main office of uniQure, N.V. Any notice sent by U.S. mail shall be deemed given
for all purposes 72 hours from its deposit in the U.S. mail, or the next day if sent by overnight
delivery.

(h)        Successors and Assigns. Executive may not assign this Agreement, by operation of law or

otherwise, without the Company’s prior written consent. Without the Company’s consent, any
attempted transfer or assignment will be void and of no effect. The Company may assign its
rights under this Agreement if the Company consolidates with or merges into any other
entity, or transfers substantially all of its properties or assets to any other entity, provided that
such entity expressly agrees to be bound by the provisions hereof. This Agreement will inure
to the benefit of and be binding upon the Company and Executive, their respective
successors, executors, administrators, heirs, and permitted assigns.

(i)         Counterparts; Facsimile. This Agreement may be executed in two or more counterparts,

each of which shall be an original and all of which together shall constitute one and the same
instrument. This Agreement may be executed by facsimile transmission, PDF, electronic
signature or other similar electronic means with the same force and effect as if such signature
page were an original thereof.

(j)         Severability. The provisions of this Agreement are independent of and separable from each

other, and no provision shall be affected or rendered invalid or unenforceable by virtue of the
fact that for any reason any other provision or provisions may be invalid or unenforceable in
whole or in part.

(k)        Enforceability. If any portion or provision of the Agreement is declared illegal or

unenforceable by a court of competent jurisdiction, the remainder of the Agreement will not
be affected, and each remaining portion and provision of this Agreement will be valid and
enforceable to the fullest extent permitted by law.

(l)         Survival. Sections 13,  20,  21, and the Company’s Confidentiality, Developments, and
Restrictive Covenants Agreement (Exhibit A) and all other provisions necessary to give
effect thereto, shall survive the termination of Executive’s employment for any reason.

(m)       Recoupment and Other Policies. All payments under this Agreement shall be subject to any
applicable clawback and recoupment policies and other policies that may be implemented by
the Board from time to time, including, without limitation, the Company’s right to recover
amounts in

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the event of a financial restatement due in whole or in part to fraud or misconduct by one or
more of the Company’s executives or in the event Executive violates any applicable
restrictive covenants in favor of the Company to which Executive is subject.

(n)        Entire Agreement; Amendment. This Agreement contains the entire understanding among the

parties hereto with respect to the subject matter hereof, and supersedes all prior and
contemporaneous agreements and understandings, inducements or conditions, express or
implied, oral or written, between the parties hereto (including without limitation any prior
employment agreements between the parties hereto); provided, however, that any agreements
referenced in this Agreement or executed herewith are not superseded. The express terms
hereof control and supersede any course of performance and/or usage of the trade
inconsistent with any of the terms hereof. This Agreement may be amended or modified only
by a written instrument signed by Executive and by a duly authorized representative of the
Company.

(o)        Section Headings. The section headings in this Agreement are for convenience only, form no

part of this Agreement and shall not affect its interpretation.

[This space intentionally left blank.]

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IN WITNESS WHEREOF, the parties have executed and delivered this Agreement as of the date first above

written.

uniQure, Inc.

By:

/s/ Matthew Kapusta
 Name: Matthew Kapusta
 Title: Chief Executive Officer

EXECUTIVE

 /s/ Maria Cantor
Maria Cantor

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EXHIBIT A
UNIQURE, INC.
 CONFIDENTIALITY, INVENTIONS, AND
RESTRICTIVE COVENANTS AGREEMENT

This Confidentiality, Inventions, and Restrictive Covenants Agreement (the “Agreement”) is made between
uniQure, Inc. (“uniQure”), and Maria Cantor (the "Employee") (collectively, the “Parties”) in conjunction with an
Employment Agreement providing additional severance and other benefits dated March 1, 2020.

In exchange for uniQure’s agreement to employ Employee in a capacity of high trust and confidence and/or
in which Employee will develop or receive highly sensitive Confidential Information and in which Employee may
develop customer or supplier Goodwill, and for other good and valuable consideration, including the compensation
and benefits referred to herein and/or provided for in Employee’s offer letter or employment agreement, the receipt
and sufficiency of which are hereby acknowledged, Employee hereby agrees as follows:

1.         Employment At Will.  Employee agrees that Employee remains an “at will” employee of uniQure
and that Employee may terminate Employee’s employment at any time.  Employee further agrees that uniQure may
similarly  terminate  Employee’s  employment  at  any  time  as  per  the  Employment  Agreement  between  the
Parties.  This agreement does not create a contract for employment for any specified duration, either expressly or by
implication.

2.                  Subsequent  Material  Changes  in  Employment.    Even  though  the  nature  of  Employee’s
relationship  with  uniQure  is  as  an  “at  will”  employee,  the  Parties  have  entered  into  this  Agreement  with  the
understanding that it is possible that Employee’s position, title, duties and responsibilities could increase, decrease,
develop, evolve, or otherwise change in a material way in the future and, in light of that understanding, the Parties
nevertheless intend that this Agreement shall follow Employee throughout the entire course of Employee’s or her
employment with uniQure and that any such subsequent material change shall not affect either the enforceability or
the validity of this Agreement.

3.                  Non-disclosure  of  Confidential  Information.    Employee  acknowledges  that,  for  Employee  to
perform Employee’s duties properly, Employee will have access to and uniQure must necessarily entrust Employee
with certain proprietary and confidential business information (the "Confidential Information").  Employee agrees
that, during the term of Employee’s employment with uniQure and at all times thereafter, regardless of the reason
for  termination  of  employment,  Employee  will  not  disclose  any  Confidential  Information  or  use  it  in  any  way,
except with prior written authorization and on behalf of uniQure, whether or not such Confidential Information is
produced by Employee's own efforts.

a.    For purposes of this Agreement, “Confidential Information” means all original and copies of all
material,  data,  documents,  and  information  in  any  format  (including  without  limitation  all  hardcopy,
softcopy, electronic, web, and computer-based information, documents, data files, records, videos, pictures,

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and  recordings)  which  constitutes  confidential  and/or  trade  secret  information  as  further  defined  in  this
Agreement and/or Massachusetts law.  Examples of Confidential Information include, but are not limited to:
§ All such information and knowledge about uniQure and the products, services, standards,

specifications, procedures, business methods and techniques which are not in the public domain
or generally known in the industry;
business development plans and activities, including the identity and characteristics of uniQure’s
current and prospective customers, vendors, suppliers, or any other type of business relationship;
information concerning pending and prospective mergers, acquisitions, or other types of
transactions;
the prices, terms and conditions of uniQure's contracts or agreements with its current and
prospective customers, vendors, suppliers, or any other type of business relationship;
the identities, needs and requirements of uniQure's current and prospective customers, vendors,
suppliers, or any other type of business relationship;
cost and pricing policies and data, including the costs of uniQure’s business and all results of its
business operations;
financial information, including but not limited to results from operations, results relating to
various brands, profit/loss and revenue figures, transaction data, account information;
facility and data security-related information, including door access codes, computer access
codes, security system PINs, computer system user identification information, passwords and
remote access codes;
personnel information; and
intellectual property, including any patents, trademarks or servicemarks, of uniQure.

§

§

§

§

§

§

§

§
§

b.      Employee  further  acknowledges  that  the  development  or  acquisition  of  such  Confidential
Information is the result of great effort and expense by uniQure, that the Confidential Information is critical
to  the  survival  and  success  of  uniQure,  and  that  the  unauthorized  disclosure  or  use  of  the  Confidential
Information would cause uniQure irreparable harm.

4.         Inventions and Developments:

a.        Disclosure:    Employee  shall  promptly  and  fully  disclose  to  uniQure  any  and  all  writings,
inventions,  products,  ideas,  discoveries,  developments,  methods,  techniques,  technical  data,  processes,
formulas,  improvements,  know-how,  biological  or  chemical  materials,  compositions  and  scientific  or
business innovations (whether or not reduced to practice and whether or not protectable under state, federal
or  foreign  patent,  copyright,  trade  secret  or  similar  laws)  (collectively  the  “Inventions”)  that  Employee
makes,  conceives,  devises,  invents,  creates,  develops  or  writes,  either  solely  or  jointly  with  others,  either
within or without uniQure, during the period of Employee's employment with uniQure.

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b.      Further  Assurances:    Upon  and/or  following  disclosure  of  each  Invention  to  uniQure,
Employee  will,  during  Employee's  employment  and  at  any  time  thereafter,  at  the  request  and  cost  of
uniQure, sign, execute, make and do all such deeds, instruments, documents, acts and things as uniQure and
its duly authorized agents may reasonably require to apply for, obtain and vest in the name of uniQure alone
(unless  uniQure  otherwise  directs)  letters  patent,  copyrights  or  other  analogous  protection  in  any  country
throughout the world, including all right, title and interest in the Inventions, and when so obtained or vested
to renew and restore the same; and to defend any opposition proceedings in respect of such applications and
any  opposition  proceedings  or  petitions  or  applications  for  revocation  of  such  letters  patent,  copyright  or
other analogous protection.

c.    Works Made For Hire:  Employee acknowledges that all written or computer coded materials
manifested in documents, systems design, disks, tapes, drawings, reports, specifications, data, memoranda or
otherwise  prepared  in  whole  or  in  part  by  Employee,  jointly  or  singly,  in  the  course  of  Employee's
employment,  whether  on  uniQure’s  time  or  on  Employee’s  own  time,  including  without  limitation  all
Inventions, shall be "works made for hire" under the Copyright Act of 1976 (the "Copyright Act"), and shall
be the sole property of uniQure and uniQure shall be the sole author of such works within the meaning of the
Copyright  Act.    All  such  works  (the  “Work  Product”),  as  well  as  all  copies  of  such  works  in  whatever
medium,  shall  be  owned  exclusively  by  uniQure  and  Employee  hereby  expressly  disclaims  any  and  all
interests in such works.  If the copyright to any such work shall not be the property of uniQure by operation
of law, Employee hereby and without further consideration, irrevocably assigns to uniQure all right, title and
interest  in  such  work,  including  all  so-called  "moral  rights,"  and  will  assist  uniQure  and  its  nominees  in
every proper way, at uniQure's expense, to secure, maintain and defend for uniQure's own benefit copyrights
and  any  extensions  and  renewals  thereof  on  such  work,  including  translations  thereof  in  any  and  all
countries,  such  work  to  be  and  to  remain  the  property  of  uniQure  whether  copyrighted  or  not.    If  the
foregoing moral rights cannot be so assigned under the applicable laws of the countries in which such rights
exist, Employee hereby waives such moral rights and consents to any action of uniQure that would violate
such  rights  in  the  absence  of  such  consent.    Employee  warrants  that  no  Work  Product  shall  contain  any
material owned by any third party, except as disclosed to uniQure pursuant to subsection (b), and that as to
any  such  material,  Employee  shall  have  all  rights  necessary  to  provide  to  uniQure  the  full,  unrestricted
benefits to such material as incorporated into the Work Product.

d.   Assignment:  Without in any way limiting the foregoing, Employee hereby assigns to uniQure

all right, title and interest to all Inventions, including but not limited to patent rights and copyrights.

e.        Power  of  Attorney:    In  the  event  uniQure  is  unable,  after  reasonable  effort,  to  secure
Employee's signature on any letters patent, copyright or other analogous protection relating to an Invention,
whether because of Employee's physical or mental incapacity or for any other reason whatsoever, Employee
hereby  irrevocably  designates  and  appoints  uniQure  and  its  duly  authorized  officers  and  agents  as
Employee’s agent and attorney-in-fact, to act for and in Employee’s behalf and stead to execute and file any
such application

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or applications and to do all other lawfully permitted acts to further the prosecution thereon with the same
legal force and effect as if executed by Employee.

f.        Employee  Developments:    Employee  represents  that  all  developments,  inventions,  works  of
authorship or other intellectual property rights to which Employee claims ownership as of the date of this
Agreement (the "Employee Developments"), and which the parties agree are excluded from this Agreement,
are  listed  in  Exhibit  A  attached  hereto.    If  no  such  Employee  Developments  are  listed  on  Exhibit  A,
Employee represents that there are no such Employee Developments at the time of signing this Agreement.

g.   After the date hereof, Employee will promptly disclose to uniQure and uniQure agrees to receive
all disclosures in confidence, any improvements, discoveries, software, designs or writing of Employee that
exist, regardless of the state of completion, to determine if they shall be deemed Inventions.

5.         Restrictive Covenants:

a.    For the purposes of this Section:

“Competing Products and Services” means any product, process, therapy or service of any person or organization
other than uniQure that is in development or has been commercialized and that involves a gene therapy or the
manufacture of a gene therapy: (i) for the treatment of any disease for which uniQure has a product or therapy on
the market or in any phase of development during the term of Employee’s employment with uniQure, including,
without limitation, any such products in the field of cardiovascular, central nervous system, liver or metabolic
disease, or (ii) using an adeno-associated virus serotype (AAV); or (iii) that otherwise is directly competitive (or, for
any products, processes, therapies or services in the development stage, would be directly competitive, if marketed
or sold) with any uniQure product or therapy on the market or in any phase of development during the term of
Employee’s employment with uniQure.

“Competing Organization” means any legal entity, including, without limitation, any company, corporation,
partnership, sole proprietorship, bureau, ministry or agency, that develops, makes, uses, sells, imports, distributes,
sells Competing Products and Services or otherwise consults or assists with such activities.

“Prohibited Activities” means any specific types of services performed by the Employee for uniQure or its affiliates
at any time during the two (2) years preceding the termination of employment.

b.   Non-Solicitation and Non-Acceptance:  Employee agrees that during Employee’s employment
and for a period of eighteen (18) months after the termination of employment for any reason, Employee shall
not directly or indirectly:

i.    recruit, solicit, or hire any employee, consultant, independent contractor who performed

services for uniQure, or induce or attempt to induce any such

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employee, consultant, or independent contractor, to reduce or discontinue Employee’s employment,
contractual, or other affiliation with uniQure;

ii.   contact or accept business from any individual or entity that was an actual or prospective
customer  or  business  relationship  of  uniQure  and  that  Employee  serviced,  had  contact  with,  or
learned Confidential Information about during employment at uniQure, for the purpose of soliciting
the sale of or selling Competing Products and Services to such individual or entity and/or to divert
any portion of that individual’s or entity’s business away from uniQure.

c.    Non-competition:  Employee agrees that during Employee’s employment and for a period of
twelve (12) months after the termination of employment (the “Non-Competition Period”), except in the case
where Employee is terminated by uniQure without cause, Employee shall not directly or indirectly, perform
Prohibited  Activities  (whether  as  an  employee,  consultant,  independent  contractor,  member  of  a  board  of
directors,  or  in  any  other  capacity)  to  a  Competing  Organization  within  the  Geographic  Area  assigned  to
Employee in Employee’s position(s) with uniQure, or where Employee provided services or had a material
presence  or  influence,  during  any  time  within  the  last  two  (2)  years  of  employment  with  uniQure. 
Notwithstanding  the  foregoing,  nothing  herein  shall  prevent  Employee  from  becoming  employed  by  or
otherwise  rendering  services  to  a  Competing  Organization  whose  business  is  diversified,  if  the  scope  of
Employee’s  services  to  such  Competing  Organization  is  limited  to  identifiable  parts,  segments,  entities  or
business  units  of  such  business  that,  are  not  engaged  in  providing  or  producing  Competing  Services.
Employee  agrees  that  if  Employee  seeks  to  become  employed  or  otherwise  renders  services  to  such  a
Competing  Organization  during  the  restricted  period,  prior  to  Employee’s  employment  or  rendering  such
services, (i) Employee shall provide uniQure with written assurance from such Competing Organization and
from  Employee  that  Employee  will  not  render  services  directly  or  indirectly  in  connection  with  any
Competing  Services,  and  (ii)  Employee  receives  written  approval  of  Employee’s  intended  employment  or
rendering such services (such approval shall not be unreasonably withheld and shall be provided by uniQure
within ten (10) days from receipt of the written assurances set forth in subsection (i)).  uniQure may, in its
sole  discretion,  waive  all  or  a  portion  of  the  Non-Competition  Period.    uniQure  and  Employee  mutually
agree that the following consideration offered to Employee in Employee’s employment agreement supports
Employee’s  promises,  undertakings,  and  obligations  under  this  Section  5(c)  regarding  post-employment
non-competition:  the  equity  grants  associated  with  Employees  Employment  Agreement,  bonus  payments
and additional severance benefits, which consideration Employee acknowledges and agree is adequate, fair,
reasonable, and mutually agreed upon. The “Geographic Area” assigned to Employee is worldwide.

d.   Nothing contained herein shall preclude Employee from participating, directly or indirectly, as a

passive investor in the securities of any publicly-traded corporation.

e.    Disclosure of Agreement to Subsequent Employers: During the eighteen (18) month period
following Employee’s termination of employment from uniQure for any reason, Employee agrees to disclose
this Agreement to every subsequent employer by

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which Employee may subsequently be employed or otherwise engaged in exchange for compensation

f.        Disclosure  of  Future  Employment  to  uniQure.  For  a  period  of  one  (1)  year  after  the
termination of employment with the Company for any reason, Employee shall promptly notify the Company
of any change of address, and of any subsequent employment (stating the name and address of the employer
and the title and duties of the position) or other business activity. In the event Employee fails to comply with
this paragraph the non-solicitations, non-acceptance and noncompete periods set forth in paragraphs 5(a)-(c)
shall be tolled, and shall commence with the date of the entry of a preliminary injunction

g.   Reasonableness of Temporal Scope:  Employee agrees that the temporal restrictions set forth in
this Section are fair and are reasonably required for the protection of uniQure’s legitimate business interests
in light of Employee’s substantial role as an employee of uniQure.

h.      Reasonableness  of  Geographic  Scope:    Employee  agrees  that  the  geographic  scope  on

Employee’s obligations set forth in this Section is both appropriate and reasonable.

i.        Tolling  of  Post-Employment  Obligations:    If  it  is  later  determined  by  a  court  of  competent
jurisdiction  that  injunctive  relief  is  warranted  to  prevent  Employee  from  engaging  in  certain  post-
employment  conduct,  then  the  restrictive  periods  shall  be  tolled  for  the  lesser  of  the  period  of  time  that
Employee  is  determined  by  a  court  of  competent  jurisdiction  to  have  had  already  been  engaging  in  the
prohibited conduct prior to the injunction and the maximum period allowed by law.  The Parties intend that
uniQure  shall  be  entitled  to  full  restrictive  periods  of  post-employment  conduct  that  does  not  breach  or
threaten to breach this Agreement.

6.                  Specific  Performance.    Employee  acknowledges  that  a  breach  of  this  Agreement  will  cause
irreparable  injury  to  uniQure,  that  uniQure's  remedies  at  law  will  be  inadequate  in  case  of  any  such  breach  or
threatened  breach,  and  that  uniQure  will  be  entitled  to  preliminary  injunctive  relief,  without  bond,  and  other
injunctive relief in case of any such breach or threatened breach.

7.         Waivers.  The waiver by uniQure or Employee of any action, right or condition in this Agreement,
or of any breach of a provision of this Agreement, shall not constitute a waiver of any other occurrences of the same
event.

8.         Survival, Binding Effect.  This Agreement shall survive the termination of Employee’s employment
with uniQure regardless of the manner of such termination and shall be binding upon Employee and Employee’s
heirs, executors and administrators.

9.         Assignability by uniQure.  This Agreement is assignable by uniQure and inures to the benefit of
uniQure, its subsidiaries, affiliated corporations, successors and assignees. This Agreement, being personal, is not
assignable by Employee.

10.       Severability.  The covenants of this Agreement are intended to be separable, and the expressions

used therein are intended to refer to divisible entities. Accordingly, the invalidity

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of all or any part of any section of this Agreement shall not render invalid the remainder of this Agreement or of
such  section.    If,  in  any  judicial  proceeding,  any  provision  of  this  Agreement  is  found  to  be  so  broad  as  to  be
unenforceable, it is hereby agreed that such provision shall be interpreted to be only so broad as to be enforceable.

11.       Notice of Immunity Rights.  You shall not be held criminally or civilly liable under any Federal or
State trade secret law for the disclosure of confidential information or a trade secret that is made in confidence to a
Federal, State, or local government official or to an attorney solely for the purpose of reporting or investigating a
suspected violation of law. You shall not be held criminally or civilly liable under any Federal or State trade secret
law for the disclosure of confidential information or a trade secret that is made in a complaint or other document
filed  in  a  lawsuit  or  other  proceeding,  if  such  filing  is  made  under  seal.  An  individual  who  files  a  lawsuit  for
retaliation by an employer for reporting a suspected violation of law may disclose the confidential information or
trade  secret  to  the  attorney  of  the  individual  and  use  the  confidential/trade  secret  information  in  the  court
proceeding, provided that the individual files any document containing the confidential information or trade secret
under seal and does not disclose the confidential information or trade secret, except pursuant to court order.

12.              Protected  Rights.    Nothing  contained  in  this  Agreement  limits  your  ability  to  file  a  charge  or
complaint  with  the  Equal  Employment  Opportunity  Commission,  the  National  Labor  Relations  Board,  the
Occupational Safety and Health Administration, the Securities and Exchange Commission or any other federal, state
or local governmental agency or commission ("Government Agencies"). You further recognize that this Agreement
does  not  limit  your  ability  to  communicate  with  any  Government  Agencies  or  otherwise  participate  in  any
investigation or proceeding that may be conducted by any Government Agency, including providing documents or
other  information,  without  notice  to  uniQure.  This  Agreement  does  not  limit  your  right  to  receive  an  award  for
information provided to any Government Agencies.

13.       Governing Law.  This Agreement shall be governed by and construed in accordance with the laws
of the Commonwealth of Massachusetts, but not the Commonwealth’s laws concerning conflict of laws, and shall
be deemed to have been made in Massachusetts.

14.       Consent To Exclusive Jurisdiction/Venue.  The Parties hereby consent and submit to the exclusive
jurisdiction of the federal and state courts in the Commonwealth of Massachusetts, and to exclusive venue in any
Massachusetts federal court and/or Massachusetts state court located in Suffolk County, for any dispute arising from
this Agreement.

15.       Covenant Not To Sue Outside Of Massachusetts.  Employee hereby agrees that Employee will not
commence, prosecute, or assist in any way another person or entity to commence or prosecute, any legal action or
other proceeding (including but not limited to a declaratory judgment action) against uniQure concerning a dispute
arising from or relating to this Agreement in any forum or jurisdiction other than the state and federal courts in the
state of Massachusetts.

16.       Breach/Right to Consult Legal Counsel.  In addition to uniQure’s other rights and remedies, in the
event  that  a  court  of  law  finally  determines  that  Employee  has  breached  Employee’s  obligations  under  this
Agreement, to the fullest extent permitted by law, Employee will be liable for reasonable costs and attorneys’ fees
incurred by uniQure in connection with the

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enforcement  of  its  rights  under  this  Agreement.    Employee  acknowledges  that  Employee  has  been  advised  of
Employee’s right to consult with legal counsel prior to signing this Agreement, and that Employee has had a full
and adequate opportunity to do so.

17.       Waiver of Right to Jury Trial and Punitive Damages.  EACH PARTY WAIVES ANY RIGHT TO
SEEK  A  JURY  TRIAL  AND  TO  CLAIM  FOR  OR  RECOVER  ANY  PUNITIVE  DAMAGES  IN  ANY
PROCEEDING REGARDING ANY DISPUTE THAT MAY ARISE BETWEEN THEM.

18.              Entire  Agreement,  Amendments.    This  Agreement  constitutes  the  entire  understanding  of  the
parties with respect to its subject matter, supersedes any prior communication or understanding with respect thereto,
and no modification or waiver of any provision hereof shall be valid unless made in writing and signed by all of the
parties hereto.

19.              Return  of  uniQure  Property  and  Confidential  Information/Non-Deletion  of  Data.    Upon
termination  of  Employee’s  engagement  by  uniQure,  or  at  any  other  time  upon  the  request  of  uniQure,  Employee
shall forthwith deliver  to  uniQure  any  and  all  documents,  devices,  equipment, keys, security passes, credit cards,
hardware, data, databases, source code, object code, and data or computer programming code stored on an optical or
electronic medium, and any copies thereof, relating to uniQure’s business and affairs, including all materials that are
in  the  possession  of  or  under  the  control  of  Employee  and  that  incorporate  any  Confidential  Information  or  any
reference thereto.  Employee agrees to refrain from purging or deleting data from any uniQure-owned equipment,
including email systems, in connection with Employee’s termination.  To the extent that Employee possesses any
data belonging to uniQure on any storage media owned by Employee (for example, a home computer’s hard disk
drive, portable data storage device, etc.), Employee agrees that Employee will work cooperatively with uniQure to
return such data and ensure it is removed from Employee’s devices in a manner that does not adversely impact any
personal  data.    Employee  agrees  not  to  take  any  steps  to  delete  any  uniQure  data  from  any  device  without  first
obtaining uniQure’s written approval.  Employee agrees to cooperate with uniQure if uniQure requests written or
other positive confirmation of the return or destruction of such data from any personal storage media.

20.              EMPLOYEE  ACKNOWLEDGES  AND  AGREES  THAT  THE  CONSIDERATION
PROVIDED  TO  EMPLOYEE  AT  THE  COMMENCEMENT  OF  EMPLOYMENT  BEYOND  THE
EMPLOYEES BASE SALARY (INCLUDING, WITHOUT LIMITATION, ANY PROMISE OF STOCK OR
OPTION  GRANTS,  SIGNING  BONUS,  OR  OTHER  BONUS)  CONSTITUTE  SUFFICIENT
CONSIDERATION  FOR  EMPLOYEE’S  AGREEMENT  TO  ABIDE  BY  THE  TERMS  OF  THIS
AGREEMENT.

21.              This  Agreement  may  be  executed  in  multiple  counterparts,  each  of  which  shall  be  treated  as  an

original.  Facsimile signatures shall be valid and effective for all purposes.

[REMAINDER OF PAGE IS BLANK]

Confidentiality, Developments, and
Restrictive Covenants Agreement

Employee Initials _____

Page 25

 
 
 
 
 
 
 
 
 
 
 
 
EMPLOYEE

/s/ Maria Cantor

By:
Name: Maria Cantor

Date: February 28, 2020

uniQure, Inc.

/s/ Matthew Kapusta

By :
Name: Matthew Kapusta

Date: February 28, 2020

Confidentiality, Developments, and
Restrictive Covenants Agreement

Employee Initials _____

Page 26

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
None

Date: February 28, 2020

Confidentiality, Developments, and
Restrictive Covenants Agreement

EXHIBIT A

LIST OF EMPLOYEE DEVELOPMENTS
(if none, please write the word “none” and sign below)

Signature

/s/ Maria Cantor
Maria Cantor

Employee Initials _____

Page 27

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EXHIBIT B

GENERAL RELEASE OF CLAIMS

In exchange for the promises and benefits set forth in Section 19 of the Employment Agreement between

uniQure, Inc. and Maria E. Cantor made as of March 1, 2020,  and to be provided to me following the Effective
Date of this General Release, I, Maria E. Cantor, on behalf of myself, my heirs, executors and assigns, hereby
acknowledge, understand and agree as follows:

1.         On behalf of myself and my family, heirs, executors, administrators, personal representatives, agents,
employees,  assigns,  legal  representatives,  accountants,  affiliates  and  for  any  partnerships,  corporations,  sole
proprietorships, or other entities owned or controlled by me, I fully release, acquit, and forever discharge uniQure,
Inc.,  its  past,  present  and  future  officers,  directors,  shareholders,  agents,  representatives,  insurers,  employees,
attorneys, subsidiaries, affiliated corporations, parents, and assigns (collectively, the “Releasees”), from any and all
charges,  actions,  causes  of  action,  claims,  grievances,  damages,  obligations,  suits,  agreements,  costs,  expenses,
attorneys’ fees, or any other liability of any kind whatsoever, suspected or unsuspected, known or unknown, which
have or could have arisen out of my employment with or services performed for Releasees and/or termination of my
employment with or termination of my services performed for Releasees (collectively, “Claims”), including:

a.          Claims arising under Title VII of the Civil Rights Act of 1964 (as amended); the Civil Rights Acts of
1866  and  1991;  the  Americans  With  Disabilities  Act;  the  Family  and  Medical  Leave  Act;  the
Employee Retirement Income Security Act; the Occupational Health and Safety Act; the Sarbanes-
Oxley Act; the Massachusetts Law Against Discrimination (M.G.L. c. 151B, et seq., and/or any other
laws  of  the  Commonwealth  of  Massachusetts  related  to  employment  or  the  separation  from
employment;

b.         Claims for age discrimination arising under the Age Discrimination in Employment Act of 1967 (as
amended) (“ADEA”) and the Older Workers Benefits Protection Act, except ADEA claims that may
arise after the execution of this General Release;

c.          Claims arising out of any other federal, state, local or municipal statute, law, constitution, ordinance

or regulation; and/or

d.         Any other employment related claim whatsoever, whether in contract, tort or any other legal theory,
arising out of or relating to my employment with the Company and/or my separation of employment
from the Releasees.

e.          Excluded from this General Release are any claims that cannot be released or waived by law. This
includes,  but  is  not  limited  to,  my  right  to  file  a  charge  with  or  participate  in  an  investigation
conducted by certain government agencies, such as the EEOC or NLRB. I acknowledge and agree,
however, that I am releasing and waiving my right

General Release of Claims

Employee Initials _____

Page 1

 
 
 
 
 
 
 
 
 
to any monetary recovery should any government agency pursue any claims on my behalf that arose
prior to the effective date of this General Release.

f.                    I  waive  all  rights  to  re-employment  with  the  Releasees.  If  I  do  apply  for  employment  with  the
Releasees, the Releasees and I agree that the Releasees need not employ me, and that if the Releasees
declines to employ me for any reason, it shall not be liable to me for any cause of action or damages
whatsoever.

2.         Release of Other Claims. I fully release, acquit, and forever discharge the Releasees from any and all
other  charges,  actions,  causes  of  action,  claims,  grievances,  damages,  obligations,  suits,  agreements,  costs,
expenses, attorneys’ fees or any other liability of any kind whatsoever related to my employment, my employment
agreement, my termination or the business of uniQure of which I have knowledge as of the time I sign this General
Release.

3.         I further acknowledge that I have received payment, salary and wages in full for all services rendered
in  conjunction  with  my  employment  with  uniQure,  Inc.,  including  payment  for  all  wages,  bonuses,  and  accrued,
unused  paid  time  off,  and  that  no  other  compensation  is  owed  to  me  except  as  provided  herein.  I  specifically
understand that this general release of claims includes, without limitation, a release of claims for alleged wages due,
overtime  or  other  compensation  or  payment  including  any  claim  for  treble  damages,  attorneys’  fees  and  costs
pursuant to the Massachusetts Wage Act and State Overtime Law M.G.L. c. 149, §§148, 150 et seq. and M.G.L. c.
151, §IA et seq. and I further acknowledge that I are unaware of any facts that would support a claim against the
Released Parties for violation of the Fair Labor Standards Act or the Massachusetts Wage Act.

4.         Notwithstanding anything to the contrary herein, nothing in this General Release shall be deemed to
release  any  of  the  Releasees  for:  (i)  any  claim  for  the  payment  of  compensation  due  under  the  Employment
Agreement; (ii) any claim for any of the Accrued Benefits under the Employment Agreement; (iii) any claim for
any separation benefit under Section 19 of the Employment Agreement including, without limitation, separation pay
and accelerated vesting of stock options (as applicable and as defined in the Employment Agreement); or (iv) any
rights to indemnification or coverage under a directors and officers liability insurance policy.

5.                  Restrictive  Covenants.  I  acknowledge  and  agree  that  all  of  my  obligations  under  the  restrictive
covenants  in  my  Confidentiality,  Developments,  and  Restrictive  Covenants  Agreement  remain  in  full  force  and
effect  and  shall  survive  the  termination  of  my  employment  with  the  Releasees  and  the  execution  of  this  General
Release.

6.                  Consultation  with  Attorney.  I  am  advised  and  encouraged  to  consult  with  an  attorney  prior  to
executing this General Release. I acknowledge that if I have executed this General Release without consulting an
attorney, I have done so knowingly and voluntarily.

7.                  Period  for  Review.  I  acknowledge  that  I  have  been  given  at  least  21  days  from  the  date  I  first
received  this  General  Release  (or  at  least  45  days  from  the  date  I  first  received  this  General  Release  if  my
termination is part of a group reduction in force) during which to consider signing it.

General Release of Claims

Employee Initials _____

Page 2

 
 
 
 
 
 
 
 
 
 
 
8.         Revocation of General Release. I acknowledge and agree that I have the right to revoke my acceptance of
this  General  Release  if  I  notify  the  Releasees  in  writing  within  7  calendar  days  following  the  date  I  sign  it.  Any
revocation, to be effective, must be in writing, signed by me, and either: a) postmarked within 7 calendar days of the
date  I  signed  it  and  addressed  to  the  then  current  address  of  uniQure,  Inc.’s  headquarters  (to  the  attention  of  the
CEO);  orb)  hand  delivered  within  7  days  of  execution  of  this  General  Release  to  the  uniQure,  Inc.’s  CEO.  This
General Release will become effective on the 8th day after I sign it (the “Effective Date”); provided that I have not
timely revoked it.

I  ACKNOWLEDGE  AND  AGREE  THAT  I  HAVE  BEEN  ADVISED  THAT  THE  GENERAL  RELEASE  IS  A
LEGAL DOCUMENT, AND I HAVE BEEN ADVISED TO CONSULT WITH AN ATTORNEY CONCERNING
THIS  GENERAL  RELEASE.  I  ACKNOWLEDGE  AND  AGREE  THAT  I  HAVE  CAREFULLY  READ  AND
FULLY UNDERSTAND ALL PROVISIONS OF THIS GENERAL RELEASE AND I AM VOLUNTARILY AND
KNOWINGLY SIGNING IT.

IN, WITNESS WHEREOF, I have duly executed this Agreement under seal as of the ________ [day] of

_______ [month],_________ [year]

General Release of Claims

Maria E. Cantor

Employee Initials _____

Page 3

 
 
 
 
 
 
 
 
 
 
 
Exhibit 10.52

EMPLOYMENT AGREEMENT

THIS AMENDED AND RESTATED EMPLOYMENT AGREEMENT (this “Agreement”) is made and

entered into as of March 1, 2020 (the “Effective Date”), by and between uniQure, Inc., 113 Hartwell Avenue,
Lexington, MA 02421 (together with any and all of its affiliates, the “Company”) and Jonathan Garen (the
“Executive”).

WITNESSETH:

WHEREAS, the Company wishes to continue to employ Executive as Chief Business Officer.

WHEREAS, Executive wishes to continue to be employed by the Company and to serve in such capacity

under the terms and conditions set forth in this Agreement.

WHEREAS, the Company and Executive are party to that certain Employment Agreement (the “Prior

Employment Agreement”) dated June 15, 2016 as subsequently amended.

WHEREAS, the Company and Executive desire to terminate the Prior Employment Agreement and

contemporaneously replace the Prior Employment Agreement with this Agreement without any overlap, gap or
discontinuity in the employment of the Executive.

NOW, THEREFORE, in consideration of the mutual promises and covenants contained herein and intending

to be legally bound hereby, the Company and Executive agree as follows.

1.         Employment.  The Company hereby agrees to continue to employ Executive, and Executive hereby

accepts such continued employment by the Company, as a full-time employee for the period and upon the terms and
conditions contained in this Agreement.  The Prior Employment Agreement is hereby terminated as of the Effective
Date.

2.         Term. Executive’s term of employment with the Company under this Agreement shall begin on the
Effective Date and shall continue in force and effect from year to year unless terminated earlier in accordance with
Section 19 (the “Term”).

3.         Position and Duties. During the Term, Executive shall serve the Company as its Chief Business

Officer, reporting directly to the uniQure Chief Executive Officer (the “CEO”). Executive’s duties will include but
not be limited to:

§ The Chief Business Officer (CBO) will be responsible for the strategic leadership and direction

of the company. He will hold management accountability for business development &
licensing (BD&L), corporate development, and alliance management;

§ The CBO will be a key member of the senior management team and an advisor to the CEO

with respect to the Company's overall strategy. He will be accountable for making decisions for
the Company with respect to all commercial and market access-related activities, pipeline
strategy, business

Garen
Employment Agreement

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Initials _____

 
 
 
 
 
 
development, strategic collaborations and alliances, including cultivating external
relationships, partnership selection, deal architecture and negotiation, resource planning and
allocation, and business and financial planning for strategic business relationships. The focus is
to drive future growth and success of the Company;

§ As a key executive, the CBO will work with members of the senior management team and the
Board of Directors to establish goals and metrics and drive the Company overall business
performance; and

§ Any other duties as may from time to time be reasonably assigned to you by the Company.

Executive will perform other duties consistent with the job description previously provided and as may be
customarily provided by a person in such position.

4.         During the Term, Executive shall devote full business time, best efforts, skill, knowledge, attention

and energies to the advancement of the Company’s business and interests and to the performance of Executive’s
duties and responsibilities as an employee of the Company. Executive shall abide by the rules, regulations,
instructions, personnel practices and policies of the Company and any changes therein that may be adopted from
time to time by the Company.

5.         During the Term, Executive shall not be engaged in any business activity which, in the judgment of

the Company, conflicts with Executive’s duties hereunder, whether or not such activity is pursued for pecuniary
advantage. Should Executive wish to provide any services to any other person or entity other than the Company or
to serve on the board of directors of any other entity or organization, Executive shall submit a written request to the
Company for consideration and approval by the Company, which approval shall not unreasonably be withheld. If
the Company later makes a reasonable, good faith determination that Executive’s continued service on another
entity’s board would be detrimental to the Company, it will give Executive thirty (30) days’ written notice that it is
revoking the original approval, and Executive will resign from the applicable board within thirty (30) days after
receipt of such notice. Notwithstanding the foregoing, Executive may engage in civic and charitable organizations
and manage his personal and business affairs during normal business hours provided such activities do not,
individually or collectively, interfere with the performance of his duties hereunder.

6.         Location.  Executive shall perform the services hereunder from the Company’s USA headquarters at
113 Hartwell Avenue, Lexington MA, USA; provided, however, that Executive shall be required to travel from time
to time for business purposes, including, without limitation, to the Company’s facilities in Amsterdam, Netherlands.

7.         Compensation and Benefits.

(a)        Base Salary. For all services rendered by Executive under this Agreement, the Company will
pay Executive a base salary at the annual rate of Four Hundred Ten Thousand dollars ($
410,000), which shall be reviewed annually by the CEO for adjustment (the base salary in
effect at any time,

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Employment Agreement

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Initials _____

 
 
 
 
the “Base Salary”). Executive’s Base Salary shall be paid in bi-weekly installments, less
withholdings as required by law and deductions authorized by Executive, and payable
pursuant to the Company’s regular payroll practices in effect at the time and as may be
changed from time to time, subject to the terms of this agreement.

(b)        Discretionary Bonus. Following the end of each calendar year and subject to the approval of

the Company, Executive shall be eligible for a target retention and performance bonus of
Thirty-Five percent (35%) of the annual Base Salary based on performance and the
Company’s performance and financial condition during the applicable calendar year, as
determined by the Company in its sole discretion (a “Bonus”). In any event, Executive must
be an active employee of the Company as of the 1st of October of the relevant calendar year
and on the date the Bonus is distributed in order to be eligible for and to earn any Bonus, as it
also serves as an incentive to remain employed by the Company.

8.         Equity.  Executive will be eligible for future equity grants pursuant to the Company’s policies and

procedures.  All such equity grants shall be subject to the express terms and conditions of this Employment
Agreement.

9.         Retirement and Welfare Benefits. Executive is eligible to participate in any and all benefit programs

that the Company establishes and makes available to its employees from time to time, provided that Executive is
eligible under (and subject to all provisions of) the plan documents that govern those programs. These include
medical, dental and disability insurances. Benefits are subject to change at any time in the Company’s sole
discretion.

10.       Paid Time Off and Holidays. Executive is eligible for 4 weeks of paid vacation per calendar year

(prorated for any partial year during the term) to be taken at such times as may be approved in advance by the
Company. Executive is also entitled to all paid holidays observed by the Company in the United States. Executive
shall have all rights and be subject to all obligations and responsibilities with respect to paid time off and holidays
as are set forth in the Company’s employee manual or other applicable policies and procedures, which may provide
for benefits greater than but not less than those provided in this Agreement.

11.       Expense Reimbursement. During the Term, Executive shall be reimbursed by the Company for all

necessary and reasonable expenses incurred by Executive in connection with the performance of Executive’s duties
hereunder (including business trips to the uniQure Amsterdam headquarters). Executive shall keep an itemized
account of such expenses, together with vouchers and/or receipts verifying the same, and submit for reimbursement
on a monthly basis. Any such expense reimbursement will be made in accordance with the Company’s travel and
expense policies governing reimbursement of expenses as are in effect from time to time.

12.       Withholding.  All amounts set forth in this Agreement are on a gross, pre-tax basis and shall be
subject to all applicable federal, state, local and foreign withholding, payroll and other taxes, and the Company may
withhold from any amounts payable to Executive

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Employment Agreement

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(including any amounts payable pursuant to this Agreement) in order to comply with such withholding obligations.

13.       IP and Restrictive Covenants.  The Company’s agreement to enter into this Agreement is contingent

upon Executive’s execution of the Company’s Confidentiality, Developments, and Restrictive Covenants
Agreement, attached as Exhibit A to this Agreement. Nothing in this Agreement or the Confidentiality,
Developments, and Restrictive Covenants Agreement shall prohibit or restrict Executive from initiating
communications directly with, responding to any inquiry from, providing testimony before, providing confidential
information to, reporting possible violations of law or regulation to, or filing a claim or assisting with an
investigation directly with a self-regulatory authority or a government agency or entity, including the Equal
Employment Opportunity Commission, the Department of Labor, the National Labor Relations Board, the
Department of Justice, the Securities and Exchange Commission, Congress, any agency Inspector General or any
other federal, state or local regulatory authority (collectively, the “Regulators”), or from making other disclosures
that are protected under the whistleblower provisions of state or federal law or regulation.  Executive does not need
the prior authorization of the Company to engage in conduct protected by this subsection, and Executive does not
need to notify the Company that Executive has engaged in such conduct.  Please take notice that federal law
provides criminal and civil immunity to federal and state claims for trade secret misappropriation to individuals who
disclose trade secrets to their attorneys, courts, or government officials in certain, confidential circumstances that
are set forth at 18 U.S.C. §§ 1833(b)(1) and 1833(b)(2), related to the reporting or investigation of a suspected
violation of the law, or in connection with a lawsuit for retaliation for reporting a suspected violation of the law.

14.       At-Will Employment.  This Agreement shall not be construed as an agreement, either express or
implied, to employ Executive for any stated term, and shall in no way alter the Company’s policy of employment at-
will, under which both the Company and Executive remain free to end the employment relationship for any reason,
at any time, with or without Cause or notice. Similarly, nothing in this Agreement shall be construed as an
agreement, either express or implied, to pay Executive any compensation or grant Executive any benefit beyond the
end of employment with the Company.

15.       Conflicting Agreements.  Executive acknowledges and represents that by executing this Agreement

and performing Executive’s obligations under it, Executive will not breach or be in conflict with any other
agreement to which Executive is a party or is bound, and that Executive is not subject to any covenants against
competition or similar covenants that would affect the performance of Executive’s obligations for the Company.

16.       No Prior Representations.  This Agreement and its exhibits constitute all the terms of Executive’s
hire and supersedes all prior representations or understandings, whether written or oral, relating to the terms and
conditions of Executive’s employment.

17.       Change of Control.  In the event of a Change of Control as defined below, the vesting conditions that
may apply to any options, restricted shares, restricted stock units, performance stock units or other grants of equity
held by Executive pursuant to this Agreement and the Company’s Amended and Restated 2014 Share Incentive Plan
will be automatically waived, and

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all the Stock Options will be deemed to be fully exercisable commencing on the date of the Change of Control and
ending on the eighteen (18) month anniversary of the Change of Control or, if earlier, the expiration of the term of
such Stock Options. For purposes of this Agreement, “Change of Control” shall mean the date on which any of the
following events occurs:

(a)       any “person,” as such term is used in Sections 13(d) and 14(d) of the Securities Exchange Act
of 1934, as amended (the “Act”) (other than the Company, any of its subsidiaries, or any
trustee, fiduciary or other person or entity holding securities under any employee benefit plan
or trust of the Company or any of its subsidiaries), together with all “affiliates” and
“associates” (as such terms are defined in Rule 12b-2 under the Act) of such person, shall
become the “beneficial owner” (as such term is defined in Rule 13d-3 under the Act), directly
or indirectly, of securities of the Company representing forty (40) percent or more of the
combined voting power of the Company’s then outstanding securities having the right to vote
in an election of the Board (“Voting Securities”) (in such case other than as a result of an
acquisition of securities directly from the Company); or

(b)       a majority of the members of the Board is replaced during any 12-month period by directors

whose appointment or election is not endorsed by a majority of the members of the Board
before the date of the appointment or election; or

(c)        the consummation of (i) any consolidation or merger of the Company where the stockholders

of the Company, immediately prior to the consolidation or merger, would not, immediately
after the consolidation or merger, beneficially own (as such term is defined in Rule 13d-3
under the Act), directly or indirectly, shares representing in the aggregate more than fifty (50)
percent of the voting shares of the Company issuing cash or securities in the consolidation or
merger (or of its ultimate parent corporation, if any), or (ii) any sale or other transfer (in one
transaction or a series of transactions contemplated or arranged by any party as a single plan)
of all or substantially all of the assets of the Company.

18.       RESERVED.

19.       Termination.  The Term shall continue until the termination of Executive’s employment with the

Company as provided below.

(a)        Events of Termination. Executive’s employment, Base Salary and any and all other rights of

Executive under this Agreement or otherwise as an employee of the Company will terminate:

(i)         upon the death of Executive;

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(ii)       upon the Disability of Executive (immediately upon notice from either party to the

other). For purposes hereof, the term “Disability” shall mean an incapacity by
accident, illness or other circumstances which renders Executive mentally or
physically incapable of performing the duties and services required of Executive
hereunder on a full-time basis for a period of at least 120 consecutive days.

(iii)      upon termination of Executive for Cause;

(iv)       upon the resignation of employment by Executive without Good Reason (upon sixty

(60) days’ prior written notice);

(v)        upon termination by the Company for any reason other than those set forth in

Sections 19(a)(i) through 19(a)(iv) above;

(vi)       upon voluntary resignation of employment by Executive for Good Reason as

described in Section 19(f), below;

(vii)     upon a Change of Control Termination as described in Section 19(g), below.

(b)        In the event Executive’s termination occurs pursuant to Sections 19(a)(i) - (iv) above,

Executive will be entitled only to the Accrued Benefits through the termination date. The
Company will have no further obligation to pay any compensation of any kind (including,
without limitation, any Bonus or portion of a Bonus that otherwise may have become due and
payable to Executive with respect to the year in which such termination date occurs), or
severance payment of any kind, unless otherwise provided herein. For purposes of this
Agreement, Accrued Benefits shall mean (i) payment of Base Salary through the termination
date, (ii) payment of any Bonus for performance periods completed prior to the termination
date, (iii) any payments or benefits under the Company’s benefit plans that are vested, earned
or accrued prior to the termination date (including, without limitation, earned but unused
vacation); and (iv) payment of unreimbursed business expenses incurred by Executive.

(c)        For purposes of this Agreement, “Cause” shall mean the good faith determination by the

Company, after written notice from the Company to Executive that one or more of the
following events has occurred and stating with reasonable specificity the actions that
constitute Cause and the specific reasonable cure (related to subsections (i) and (viii) below):

(i)     Executive has willfully or repeatedly failed to perform Executive’s material duties and
such failure has not been cured after a period of thirty (30) days’ written notice;

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(ii)       any reckless or grossly negligent act by Executive having the foreseeable effect of
injuring the interest, business or reputation of the Company, or any of its parents,
subsidiaries or affiliates in any material respect;

(iii)      Executive’s evidenced use of any illegal drug, or illegal narcotic, or excessive

amounts of alcohol (as determined by the Company in its reasonable discretion) on
Company property or at a function where Executive is working on behalf of the
Company;

(iv)       the indictment on charges or conviction for (or the procedural equivalent of

conviction for), or entering of a guilty plea or plea of no contest with respect to a
felony;

(v)        the conviction for (or the procedural equivalent of conviction for), or entering of a
guilty plea or plea of no contest with respect to a misdemeanor which, in the
Company’s reasonable judgment, involves moral turpitude deceit, dishonesty or fraud;
except that, in the event that Executive is indicted on charges for a misdemeanor set
forth in this subsection 19(c)(v), the Company may elect, in its sole discretion, to
place Executive on administrative garden leave with or without continuation of full
compensation and benefits under this Agreement during the pendency of the
proceedings;

(vi)       conduct by or at the direction of Executive constituting misappropriation or

embezzlement of the property of the Company, or any of its parents or affiliates (other
than the occasional, customary and de minimis use of Company property for personal
purposes);

(vii)     a breach by Executive of a fiduciary duty owing to the Company, including the

misappropriation of (or attempted misappropriation of) a corporate opportunity or
undisclosed self-dealing;

(viii)    a material breach by Executive of any material provision of this Agreement, any of
the Company’s written employment policies or Executive’s fiduciary duties to the
Company, which breach, if curable, remains uncured for a period of thirty (30) days
after receipt by Executive of written notice of such breach from the Company, which
notice shall contain a reasonably specific description of such breach and the specific
reasonable cure requested by the Supervisory Board; and

(ix)       any breach of Executive’s Confidentiality, Developments, and Restrictive Covenants

Agreement.

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(d)        The definition of Cause set forth in this Agreement shall govern for purposes of Executive’s

equity compensation and any other compensation containing such a concept.

(e)        Notice Period for Termination Under Section 19(a)(iv). Upon a termination of Executive
under Section 19(a)(iv), during the notice period the Company may, in its sole discretion,
relieve Executive of all of Executive’s duties, responsibilities, and authority, may restrict
Executive’s access to Company property, and may take other appropriate measures deemed
necessary under the circumstances.

(f)        Termination by Executive for Good Reason. During the Term, Executive may terminate this
Agreement at any time upon thirty (30) days’ written notice to the Company for Good
Reason. For purposes of this Agreement, “Good Reason” shall mean that Executive has
complied with the Good Reason Process (hereinafter defined) following the occurrence of
any of the following actions undertaken by the Company without Executive’s express prior
written consent: (i) the material diminution in Executive’s responsibilities, authority and
function; (ii) a material reduction in Executive’s Base Salary, provided, however, that Good
Reason shall not be deemed to have occurred in the event of a reduction in Executive’s Base
Salary which is pursuant to a salary reduction program affecting the CEO and all or
substantially all other senior management employees of the Company and that does not
adversely affect Executive to a greater extent than other similarly situated employees;
provided, however that such reduction may not exceed twenty (20%) percent; (iii) a material
change in the geographic location at which Executive provides services to the Company (i.e.,
outside a radius of fifty (50) miles from Lexington, Massachusetts); or (iv) a material breach
by the Company of this Agreement or any other material agreement between Executive and
the Company concerning the terms and conditions of Executive’s employment, benefits or
Executive’s compensation (each a “Good Reason Condition”).  Good Reason shall not
 include a change in the scope of Executive’s responsibilities, authority or function in the
areas of commercial and market access-related activities that is made in association with the
hiring of a chief commercial officer or similar position.

“Good  Reason  Process”  shall  mean  that:  (i)  Executive  has  reasonably  determined  in  good
faith that a Good Reason Condition has occurred; (ii) Executive has notified the Company in
writing  of  the  first  occurrence  of  the  Good  Reason  Condition  within  60  days  of  the  first
occurrence  of  such  condition;  (iii)  Executive  has  cooperated  in  good  faith  with  the
Company’s efforts, for a period not less than thirty (30) days following such notice (the “Cure
Period”),  to  remedy  the  condition;  (iv)  notwithstanding  such  efforts,  the  Good  Reason
Condition continues to exist; and (v) Executive terminates employment within sixty (60) days
after the end of the Cure Period. If the

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Company  cures  to  Executive’s  satisfaction  (not  unreasonably  withheld)  the  Good  Reason
condition during the Cure Period, Good Reason shall be deemed not to have occurred.

(g)        Termination As A Result of A Change Of Control. For purposes of this Agreement, “Change

of Control Termination” shall mean any of the following:

(i)         Any termination by the Company of Executive’s employment, other than for Cause
(as defined in Section 19(c), above), that occurs within the period beginning ninety
(90) days before and continuing until twelve (12) months after the Change of Control;
or

(ii)       Any resignation by Executive for Good Reason (as defined in Section 19(f), above),

that occurs within twelve (12) months after the Change of Control.

(iii)      For purposes of this Section 19(g), “Change of Control” shall have the same meaning

as defined above in Section 17.

(h)        Separation Benefits. Should Executive experience a termination of employment during the

Term pursuant to Section 19(a)(v), (vi) or (vii) above, in addition to the Accrued Benefits
Executive shall also be entitled to:

(i)         Lump Sum Severance Payment:

a.    In the case of a termination of employment during the Term pursuant to
Section 19(a)(v) or (vi) above: a lump sum severance payment equal to 100% of the
sum of (A) Executive’s annual Base Salary and (B) Executive’s target Bonus amount
pursuant to Section 7(b) hereof  (i.e., Thirty-Five percent (35%) of Executive’s annual
Base Salary);

(ii)       In the case of a termination of employment during the Term pursuant to Section 19(a)
(vii) above: a lump sum severance payment equal to 150% of the sum of (A)
Executive’s annual Base Salary and (B) Executive’s target Bonus amount pursuant to
Section 7(b) hereof  (i.e., Thirty-Five percent (35%) of Executive’s annual Base
Salary);

(iii)      a Pro-rata Bonus paid at the target bonus amount for the year of termination, as set

forth in and subject to Section 7(b); as used in this Agreement, the term “Pro-rata
Bonus” shall mean the product of the formula B x D/365 where B represents the
target Bonus  (i.e.,  Thirty-Five percent (35%) of Executive’s annual Base Salary), and
D represents the number of days elapsed in the calendar year

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through the date of the separation of Executive’s employment from the Company.

(iv)       Provided that Executive and Executive’s eligible dependents, if any, are participating

in the Company’s group health, dental and vision plans on the termination date and
elect on a timely basis to continue that participation in some or all of the offered plans
through the federal law commonly known as “COBRA,” the Company will pay or
reimburse Executive for Executive’s full COBRA premiums (i.e., employer and
employee portion) until the earlier to occur of: (a) the expiration of the COBRA
Payment Term (as defined below), (b) the date Executive becomes eligible to enroll in
the health, dental and/or vision plans of another employer, (c) the date Executive
(and/or Executive’s eligible dependents, as applicable) is no longer eligible for
COBRA coverage, or (d) the Company in good faith determines that payments under
this paragraph would result in a discriminatory health plan pursuant to the Patient
Protection and Affordable Care Act of 2010, as amended, and any guidance or
regulations promulgated thereunder (collectively, “PPACA”). Executive agrees to
notify the Company promptly if Executive becomes eligible to enroll in the plans of
another employer or if Executive or any of Executive’s dependents cease to be
eligible to continue participation in the Company’s plans through COBRA.  “COBRA
Payment Term” mean (x) in the case of a termination of employment during the Term
pursuant to Section 19(a)(v) or (vi) above, the twelve (12) month anniversary of
Executive’s termination date, and (y) in the case of a termination of employment
during the Term pursuant to Section 19(a)(vii) above, the eighteen (18) month
anniversary of Executive’s termination date.

To avoid duplication of severance payments, any amount paid under this subsection shall be
offset against any severance amounts that may be owed by the Company to Executive
pursuant to any of Company’s Change of Control guidelines as may be adopted or amended.

20.       General Release of Claims. Notwithstanding any provision of this agreement, all severance payments

and benefits described in Section 19 of this Agreement (except for payment of the Accrued Benefits) are
conditioned upon the execution, delivery to the Company, and expiration of any applicable revocation period
without a notice of revocation having been given by Executive, all by the 30th day following the termination date of
a General Release of Claims by and between Executive (or Executive’s estate) and the Company in the form
attached as Exhibit B to this Agreement. (In the event of Executive’s death or incapacity due to Disability, the
release will be revised for signature accordingly.) Provided any applicable timing requirements set forth above have
been met, the payments and benefits will be paid or provided to Executive as soon as administratively practicable
(but not later than forty-five (45) days)

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following the date Executive signs and delivers the General Release to the Company and any applicable revocation
period has expired without a notice of revocation having been given. Any severance or termination pay will be the
sole and exclusive remedy, compensation or benefit due to Executive or Executive’s estate upon any termination of
Executive’s employment (without limiting Executive’s tights under any disability, life insurance, or deferred
compensation arrangement in which Executive participates or at the time of such termination of employment or any
Option Agreements or any other equity agreements to which Executive is a party).  If such 45-day period spans two
calendar years, payment will be paid after such 45-day period and revocation period have expired.

21.       Certain Company Remedies.  Executive acknowledges that Executive’s promised services and
covenants are of a special and unique character, which give them peculiar value, the loss of which cannot be
reasonably or adequately compensated for in an action at law, and that, in the event there is a breach hereof by
Executive, the Company will suffer irreparable harm, the amount of which will be impossible to ascertain.
Accordingly, the Company shall be entitled, if it so elects, to institute and prosecute proceedings in any court of
competent jurisdiction, either at law or in equity, to obtain damages for any breach of this Agreement, or to enjoin
Executive from committing any act in breach of this Agreement. The remedies granted to the Company in this
Agreement are cumulative and are in addition to remedies otherwise available to the Company at law or in equity.

22.       Indemnification.

(a)        The Company agrees that Executive shall be entitled to indemnification to the fullest extent
permitted by Delaware law and under the Company’s articles of incorporation, bylaws and
any other corporate-related plan, program or policy. In addition, for a period of at least three
(3) years after Executive’s termination of employment, the Company shall maintain a
directors and officers liability insurance policy under which Executive shall be included as a
“Covered Person.”

(b)        In addition, and for the sake of clarity, the Company hereby specifically agrees that (i) if

Executive is made a party, or is threatened to be made a party, to any “Proceeding” (defined
as any threatened or actual action, suit or proceeding whether civil, criminal, administrative,
investigative, appellate or other) by reason of the fact that (1) Executive is or was an
employee, officer, director, agent, consultant or representative of the Company, or (2) is or
was serving at the request of the Company as employee, officer, director, agent, consultant or
representative of another person, or (ii) if any “Claim” (defined as any claim, demand,
request, investigation, dispute, controversy, threat, discovery request or request for testimony
or information) is made, or threatened to be made, that arises out of or relates to Executive’s
service in any of the foregoing capacity or to the Company, then Executive shall be
indemnified and held harmless by the Company to the fullest extent permitted by applicable
law, against any and all costs, expenses, liabilities and losses (including, without limitation,
attorney’s fees, judgments, interest, expenses of investigation, penalties, fines, taxes or
penalties and amounts paid or to be paid in settlement)

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incurred or suffered by Executive in connection therewith, except with respect to any costs,
expenses, liabilities or losses (A) that were incurred of suffered as a result of Executive’s
willful misconduct, gross negligence or knowing violation of any written agreement between
Executive and the Company, (B) that a court of competent jurisdiction determines to have
resulted from Executive’s knowing and fraudulent acts; provided, however, that the Company
shall provide such indemnification only if (I) notice of any such Proceeding is given
promptly to the Company, by Executive; (II) the Company is permitted to participate in and
assume the defense of any such Proceeding; (III) such cost, expense, liability or loss results
from the final judgment of a court of competent jurisdiction or as a result of a settlement
entered into with the prior written consent of the Company; and (IV) in the case of any such
Proceeding (or part thereof) initiated by Executive, such Proceeding (or part thereof) was
authorized in advance in writing by the Company. Such indemnification shall continue even
if Executive has ceased to be an employee, officer, director, agent, consultant or
representative of the Company until all applicable statute of limitations have expired, and
shall inure to the benefit of Executive’s heirs, executors and administrators. The Company
shall pay directly or advance to Executive all costs and expenses incurred by Executive in
connection with any such Proceeding or Claim (except for Proceedings brought by the
Company against Executive for claims other than shareholder derivative actions) within 30
days after receiving written notice requesting such an advance. Such notice shall include, to
the extent required by applicable law, an undertaking by Executive to repay the amount
advanced if Executive was ultimately determined not to be entitled to indemnification against
such costs and expenses

23.       Miscellaneous.

(a)        Right to Offset. The Company may offset any undisputed amounts Executive owes the

Company at the time of Executive’s termination of employment (including any payment of
Accrued Benefits or separation pay), except for secured or unsecured loans, against any
amounts the Company owes Executive hereunder, subject in all cases to the requirements of
Section 409A of the Code.

(b)        Cooperation. Executive agrees that, during and after Executive’s employment with the
Company, subject to reimbursement of Executive’s reasonable expenses, Executive will
cooperate fully with the Company and its counsel with respect to any matter (including,
without limitation, litigation, investigations, or governmental proceedings) in which
Executive was in any way involved during Executive’s employment with the Company.
Executive shall render such cooperation in a timely manner on reasonable notice from the
Company, and at such times and places as reasonably acceptable to Executive and the
Company. The Company, following Executive’s termination of employment, exercises
commercially reasonable efforts to schedule and limit its need for Executive’s

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cooperation under this paragraph so as not to interfere with Executive’s other personal and
professional commitments.

(c)        Company Documents and Property. Upon termination of Executive’s employment with the

Company, or at any other time upon the request of Company, Executive shall forthwith
deliver to Company any and all documents, notes, notebooks, letters, manuals, prints,
drawings, block diagrams, photocopies of documents, devices, equipment, keys, security
passes, credit cards, hardware, data, databases, source code, object code, and data or
computer programming code stored on an optical or electronic medium, and any copies
thereof, in the possession of or under the control of Executive that embodies any confidential
information of the Company. Executive agrees to refrain from purging or deleting data from
any Company-owned equipment, including email systems, in connection with Executive’s
termination. To the extent that Executive possesses any data belonging to Company on any
storage media owned by Executive (for example, a home computer’s hard disk drive, portable
data storage device, etc.), Executive agrees that Executive will work cooperatively with the
Company to return such data and ensure it is removed from Executive’s devices in a manner
that does not adversely impact any personal data. Executive agrees not to take any steps to
delete any Company data from any device without first obtaining Company’s written
approval. Executive agrees to cooperate with Company if Company requests written or other
positive confirmation of the return or destruction of such data from any personal storage
media. Nothing herein shall be deemed to prohibit Executive from retaining (and making
copies of): Executive’s personal non-business-related correspondence files; or (ii) documents
relating to Executive’s personal compensation, benefits, and obligations, and documents
reasonably necessary to prepare personal income tax returns.

(d)        Waivers. No waiver of any provision will be effective unless made in writing and signed by
the waiving party. The failure of any party to require the performance of any term or
obligation of this Agreement does not prevent subsequent enforcement of that term or
obligation. The waiver by any party of any breach of this Agreement does not waive any
subsequent breach.

(e)        Section 409A.  This Agreement is intended to comply with Section 409A of the Code, and its

corresponding regulations, or an exemption thereto, and payments may only be made under
this Agreement upon an event and in a manner permitted by Section 409A of the Code, to the
extent applicable.  Severance benefits under this Agreement are intended to be exempt from
Section 409A of the Code under the “short-term deferral” exception, to the maximum extent
applicable, and then under the “separation pay” exception, to the maximum extent
applicable.  Notwithstanding anything in this Agreement to the contrary, if required by
Section 409A of the Code, if Executive is considered a “specified employee” for purposes of

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Section 409A of the Code and if payment of any amounts under this Agreement is required to
be delayed for a period of six months after separation from service pursuant to Section 409A
of the Code, payment of such amounts shall be delayed as required by Section 409A of the
Code, and the accumulated amounts shall be paid in a lump-sum payment within 10 days
after the end of the six-month period.  If Executive dies during the postponement period prior
to the payment of benefits, the amounts withheld on account of Section 409A of the Code
shall be paid to the personal representative of Executive’s estate within 60 days after the date
of Executive’s death. All payments to be made upon a termination of employment under this
Agreement may only be made upon a “separation from service” under Section 409A of the
Code.  For purposes of Section 409A of the Code, each payment hereunder shall be treated as
a separate payment, and the right to a series of installment payments under this Agreement
shall be treated as a right to a series of separate payments.  In no event may Executive,
directly or indirectly, designate the fiscal year of a payment.  Notwithstanding any provision
of this Agreement to the contrary, in no event shall the timing of Executive’s execution of the
General Release, directly or indirectly, result in Executive’s designating the fiscal year of
payment of any amounts of deferred compensation subject to Section 409A of the Code, and
if a payment that is subject to execution of the General Release could be made in more than
one taxable year, payment shall be made in the later taxable year. All reimbursements and in-
kind benefits provided under this Agreement shall be made or provided in accordance with
the requirements of Section 409A of the Code, including, where applicable, the requirement
that (i) any reimbursement be for expenses incurred during the period specified in this
Agreement, (ii) the amount of expenses eligible for reimbursement, or in-kind benefits
provided, during a fiscal year not affect the expenses eligible for reimbursement, or in-kind
benefits to be provided, in any other fiscal year, (iii) the reimbursement of an eligible expense
be made no later than the last day of the fiscal year following the year in which the expense is
incurred, and (iv) the right to reimbursement or in-kind benefits not be subject to liquidation
or exchange for another benefit.

(f)        Governing Law; Consent to Exclusive Jurisdiction and Venue. This Agreement and all

questions relating to its validity, interpretation, performance and enforcement (including,
without limitation, provisions concerning limitations of actions), shall be governed by and
construed in accordance with the laws of the Commonwealth of Massachusetts
(notwithstanding any conflict-of-laws doctrines of such state or other jurisdiction to the
contrary), and without the aid of any canon, custom or rule of law requiring construction
against the draftsman. The parties hereby consent and submit to the exclusive jurisdiction of
the federal and state courts in the Commonwealth of Massachusetts, and to exclusive

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venue in any Massachusetts federal court and/or Massachusetts state court located in Suffolk
County, for any dispute arising from this Agreement.

(g)        Notices. Any notices, requests, demands, and other communications described in this

Agreement are sufficient if in writing and delivered in person or sent postage prepaid, by
certified or registered U.S. mail or by FedEx/UPS to Executive at Executive’s last known
home address and a copy by e-mail to Executive, or in the case of the Company, to the
attention of the CFO or SVP HR, copy to the CEO at the main office of uniQure, N.V. Any
notice sent by U.S. mail shall be deemed given for all purposes 72 hours from its deposit in
the U.S. mail, or the next day if sent by overnight delivery.

(h)        Successors and Assigns. Executive may not assign this Agreement, by operation of law or

otherwise, without the Company’s prior written consent. Without the Company’s consent, any
attempted transfer or assignment will be void and of no effect. The Company may assign its
rights under this Agreement if the Company consolidates with or merges into any other
entity, or transfers substantially all of its properties or assets to any other entity, provided that
such entity expressly agrees to be bound by the provisions hereof. This Agreement will inure
to the benefit of and be binding upon the Company and Executive, their respective
successors, executors, administrators, heirs, and permitted assigns.

(i)         Counterparts; Facsimile. This Agreement may be executed in two or more counterparts,

each of which shall be an original and all of which together shall constitute one and the same
instrument. This Agreement may be executed by facsimile transmission, PDF, electronic
signature or other similar electronic means with the same force and effect as if such signature
page were an original thereof.

(j)         Severability. The provisions of this Agreement are independent of and separable from each

other, and no provision shall be affected or rendered invalid or unenforceable by virtue of the
fact that for any reason any other provision or provisions may be invalid or unenforceable in
whole or in part.

(k)        Enforceability. If any portion or provision of the Agreement is declared illegal or

unenforceable by a court of competent jurisdiction, the remainder of the Agreement will not
be affected, and each remaining portion and provision of this Agreement will be valid and
enforceable to the fullest extent permitted by law.

(l)         Survival. Sections 13,  20,  21, and the Company’s Confidentiality, Developments, and

Restrictive Covenants Agreement (Exhibit A) and all

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other provisions necessary to give effect thereto, shall survive the termination of Executive’s
employment for any reason.

(m)       Recoupment and Other Policies. All payments under this Agreement shall be subject to any
applicable clawback and recoupment policies and other policies that may be implemented by
the Board from time to time, including, without limitation, the Company’s right to recover
amounts in the event of a financial restatement due in whole or in part to fraud or misconduct
by one or more of the Company’s executives or in the event Executive violates any applicable
restrictive covenants in favor of the Company to which Executive is subject.

(n)        Entire Agreement; Amendment. This Agreement contains the entire understanding among the

parties hereto with respect to the subject matter hereof, and supersedes all prior and
contemporaneous agreements and understandings, inducements or conditions, express or
implied, oral or written, between the parties hereto (including without limitation any prior
employment agreements between the parties hereto); provided, however, that any agreements
referenced in this Agreement or executed herewith are not superseded. The express terms
hereof control and supersede any course of performance and/or usage of the trade
inconsistent with any of the terms hereof. This Agreement may be amended or modified only
by a written instrument signed by Executive and by a duly authorized representative of the
Company.

(o)        Section Headings. The section headings in this Agreement are for convenience only, form no

part of this Agreement and shall not affect its interpretation.

[This space intentionally left blank.]

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IN WITNESS WHEREOF, the parties have executed and delivered this Agreement as of the date first above

written.

uniQure, Inc.

By:

/s/ Matthew Kapusta
 Name: Matthew Kapusta
 Title: Chief Executive Officer

EXECUTIVE

/s/ Jonathan Garen

Jonathan Garen

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EXHIBIT A
UNIQURE, INC.
 CONFIDENTIALITY, INVENTIONS, AND
RESTRICTIVE COVENANTS AGREEMENT

This Confidentiality, Inventions, and Restrictive Covenants Agreement (the “Agreement”) is made between
uniQure, Inc. (“uniQure”), and Jonathan Garen (the "Employee") (collectively, the “Parties”) in conjunction with an
Employment Agreement providing additional severance and other benefits dated March 1, 2020.

In exchange for uniQure’s agreement to employ Employee in a capacity of high trust and confidence and/or
in which Employee will develop or receive highly sensitive Confidential Information and in which Employee may
develop customer or supplier Goodwill, and for other good and valuable consideration, including the compensation
and benefits referred to herein and/or provided for in Employee’s offer letter or employment agreement, the receipt
and sufficiency of which are hereby acknowledged, Employee hereby agrees as follows:

1.         Employment At Will.  Employee agrees that Employee remains an “at will” employee of uniQure
and that Employee may terminate Employee’s employment at any time.  Employee further agrees that uniQure may
similarly  terminate  Employee’s  employment  at  any  time  as  per  the  Employment  Agreement  between  the
Parties.  This agreement does not create a contract for employment for any specified duration, either expressly or by
implication.

2.                  Subsequent  Material  Changes  in  Employment.    Even  though  the  nature  of  Employee’s
relationship  with  uniQure  is  as  an  “at  will”  employee,  the  Parties  have  entered  into  this  Agreement  with  the
understanding that it is possible that Employee’s position, title, duties and responsibilities could increase, decrease,
develop, evolve, or otherwise change in a material way in the future and, in light of that understanding, the Parties
nevertheless intend that this Agreement shall follow Employee throughout the entire course of Employee’s or her
employment with uniQure and that any such subsequent material change shall not affect either the enforceability or
the validity of this Agreement.

3.                  Non-disclosure  of  Confidential  Information.    Employee  acknowledges  that,  for  Employee  to
perform Employee’s duties properly, Employee will have access to and uniQure must necessarily entrust Employee
with certain proprietary and confidential business information (the "Confidential Information").  Employee agrees
that, during the term of Employee’s employment with uniQure and at all times thereafter, regardless of the reason
for  termination  of  employment,  Employee  will  not  disclose  any  Confidential  Information  or  use  it  in  any  way,
except with prior written authorization and on behalf of uniQure, whether or not such Confidential Information is
produced by Employee's own efforts.

a.          For purposes of this Agreement, “Confidential Information” means all original and copies of
all  material,  data,  documents,  and  information  in  any  format  (including  without  limitation  all  hardcopy,
softcopy, electronic, web, and computer-based information, documents, data files, records, videos, pictures,
and  recordings)  which  constitutes  confidential  and/or  trade  secret  information  as  further  defined  in  this
Agreement

Confidentiality, Development and
Restrictive Covenant Agreement

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and/or Massachusetts law.  Examples of Confidential Information include, but are not limited to:

§ All such information and knowledge about uniQure and the products, services, standards,

specifications, procedures, business methods and techniques which are not in the public domain
or generally known in the industry;
business development plans and activities, including the identity and characteristics of uniQure’s
current and prospective customers, vendors, suppliers, or any other type of business relationship;
information concerning pending and prospective mergers, acquisitions, or other types of
transactions;
the prices, terms and conditions of uniQure's contracts or agreements with its current and
prospective customers, vendors, suppliers, or any other type of business relationship;
the identities, needs and requirements of uniQure's current and prospective customers, vendors,
suppliers, or any other type of business relationship;
cost and pricing policies and data, including the costs of uniQure’s business and all results of its
business operations;
financial information, including but not limited to results from operations, results relating to
various brands, profit/loss and revenue figures, transaction data, account information;
facility and data security-related information, including door access codes, computer access
codes, security system PINs, computer system user identification information, passwords and
remote access codes;
personnel information; and
intellectual property, including any patents, trademarks or servicemarks, of uniQure.

§

§

§

§

§

§

§

§
§

b.         Employee further acknowledges that the development or acquisition of such Confidential
Information is the result of great effort and expense by uniQure, that the Confidential Information is critical
to  the  survival  and  success  of  uniQure,  and  that  the  unauthorized  disclosure  or  use  of  the  Confidential
Information would cause uniQure irreparable harm.

4.         Inventions and Developments:

a.          Disclosure:  Employee shall promptly and fully disclose to uniQure any and all writings,
inventions,  products,  ideas,  discoveries,  developments,  methods,  techniques,  technical  data,  processes,
formulas,  improvements,  know-how,  biological  or  chemical  materials,  compositions  and  scientific  or
business innovations (whether or not reduced to practice and whether or not protectable under state, federal
or  foreign  patent,  copyright,  trade  secret  or  similar  laws)  (collectively  the  “Inventions”)  that  Employee
makes,  conceives,  devises,  invents,  creates,  develops  or  writes,  either  solely  or  jointly  with  others,  either
within or without uniQure, during the period of Employee's employment with uniQure.

b.                  Further  Assurances:    Upon  and/or  following  disclosure  of  each  Invention  to  uniQure,

Employee will, during Employee's employment and at any time thereafter, at

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the request and cost of uniQure, sign, execute, make and do all such deeds, instruments, documents, acts and
things as uniQure and its duly authorized agents may reasonably require to apply for, obtain and vest in the
name  of  uniQure  alone  (unless  uniQure  otherwise  directs)  letters  patent,  copyrights  or  other  analogous
protection in any country throughout the world, including all right, title and interest in the Inventions, and
when  so  obtained  or  vested  to  renew  and  restore  the  same;  and  to  defend  any  opposition  proceedings  in
respect  of  such  applications  and  any  opposition  proceedings  or  petitions  or  applications  for  revocation  of
such letters patent, copyright or other analogous protection.

c.                    Works  Made  For  Hire:    Employee  acknowledges  that  all  written  or  computer  coded
materials  manifested  in  documents,  systems  design,  disks,  tapes,  drawings,  reports,  specifications,  data,
memoranda  or  otherwise  prepared  in  whole  or  in  part  by  Employee,  jointly  or  singly,  in  the  course  of
Employee's  employment,  whether  on  uniQure’s  time  or  on  Employee’s  own  time,  including  without
limitation all Inventions, shall be "works made for hire" under the Copyright Act of 1976 (the "Copyright
Act"), and shall be the sole property of uniQure and uniQure shall be the sole author of such works within
the meaning of the Copyright Act.  All such works (the “Work Product”), as well as all copies of such works
in whatever medium, shall be owned exclusively by uniQure and Employee hereby expressly disclaims any
and all interests in such works.  If the copyright to any such work shall not be the property of uniQure by
operation  of  law,  Employee  hereby  and  without  further  consideration,  irrevocably  assigns  to  uniQure  all
right, title and interest in such work, including all so-called "moral rights," and will assist uniQure and its
nominees  in  every  proper  way,  at  uniQure's  expense,  to  secure,  maintain  and  defend  for  uniQure's  own
benefit copyrights and any extensions and renewals thereof on such work, including translations thereof in
any and all countries, such work to be and to remain the property of uniQure whether copyrighted or not.  If
the foregoing moral rights cannot be so assigned under the applicable laws of the countries in which such
rights exist, Employee hereby waives such moral rights and consents to any action of uniQure that would
violate such rights in the absence of such consent.  Employee warrants that no Work Product shall contain
any material owned by any third party, except as disclosed to uniQure pursuant to subsection (b), and that as
to any such material, Employee shall have all rights necessary to provide to uniQure the full, unrestricted
benefits to such material as incorporated into the Work Product.

d.                  Assignment:    Without  in  any  way  limiting  the  foregoing,  Employee  hereby  assigns  to
uniQure all right, title and interest to all Inventions, including but not limited to patent rights and copyrights.

e.                    Power  of  Attorney:    In  the  event  uniQure  is  unable,  after  reasonable  effort,  to  secure
Employee's signature on any letters patent, copyright or other analogous protection relating to an Invention,
whether because of Employee's physical or mental incapacity or for any other reason whatsoever, Employee
hereby  irrevocably  designates  and  appoints  uniQure  and  its  duly  authorized  officers  and  agents  as
Employee’s agent and attorney-in-fact, to act for and in Employee’s behalf and stead to execute and file any
such application or applications and to do all other lawfully permitted acts to further the prosecution thereon
with the same legal force and effect as if executed by Employee.

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Confidentiality, Development and
Restrictive Covenant Agreement

 
 
 
 
 
 
 
 
 
 
f.          Employee Developments:  Employee represents that all developments, inventions, works of
authorship or other intellectual property rights to which Employee claims ownership as of the date of this
Agreement (the "Employee Developments"), and which the parties agree are excluded from this Agreement,
are  listed  in  Exhibit  A  attached  hereto.    If  no  such  Employee  Developments  are  listed  on  Exhibit  A,
Employee represents that there are no such Employee Developments at the time of signing this Agreement.

g.         After the date hereof, Employee will promptly disclose to uniQure and uniQure agrees to
receive  all  disclosures  in  confidence,  any  improvements,  discoveries,  software,  designs  or  writing  of
Employee that exist, regardless of the state of completion, to determine if they shall be deemed Inventions.

5.         Restrictive Covenants:

a.          For the purposes of this Section:

“Competing Products and Services” means any product, process, therapy or service of any person or organization
other than uniQure that is in development or has been commercialized and that involves a gene therapy or the
manufacture of a gene therapy: (i) for the treatment of any disease for which uniQure has a product or therapy on
the market or in any phase of development during the term of Employee’s employment with uniQure, including,
without limitation, any such products in the field of cardiovascular, central nervous system, liver or metabolic
disease, or (ii) using an adeno-associated virus serotype (AAV); or (iii) that otherwise is directly competitive (or, for
any products, processes, therapies or services in the development stage, would be directly competitive, if marketed
or sold) with any uniQure product or therapy on the market or in any phase of development during the term of
Employee’s employment with uniQure.

“Competing Organization” means any legal entity, including, without limitation, any company, corporation,
partnership, sole proprietorship, bureau, ministry or agency, that develops, makes, uses, sells, imports, distributes,
sells Competing Products and Services or otherwise consults or assists with such activities.

“Prohibited Activities” means any specific types of services performed by the Employee for uniQure or its affiliates
at any time during the two (2) years preceding the termination of employment.

b.                  Non-Solicitation  and  Non-Acceptance:    Employee  agrees  that  during  Employee’s
employment and for a period of eighteen (18) months after the termination of employment for any reason,
Employee shall not directly or indirectly:

i.                    recruit,  solicit,  or  hire  any  employee,  consultant,  independent  contractor  who
performed  services  for  uniQure,  or  induce  or  attempt  to  induce  any  such  employee,  consultant,  or
independent  contractor,  to  reduce  or  discontinue  Employee’s  employment,  contractual,  or  other
affiliation with uniQure;

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Confidentiality, Development and
Restrictive Covenant Agreement

 
 
 
 
 
 
 
 
 
 
 
 
 
ii.                  contact  or  accept  business  from  any  individual  or  entity  that  was  an  actual  or
prospective  customer  or  business  relationship  of  uniQure  and  that  Employee  serviced,  had  contact
with, or learned Confidential Information about during employment at uniQure, for the purpose of
soliciting the sale of or selling Competing Products and Services to such individual or entity and/or
to divert any portion of that individual’s or entity’s business away from uniQure.

c.          Non-competition:  Employee agrees that during Employee’s employment and for a period of
twelve (12) months after the termination of employment (the “Non-Competition Period”), except in the case
where Employee is terminated by uniQure without cause, Employee shall not directly or indirectly, perform
Prohibited  Activities  (whether  as  an  employee,  consultant,  independent  contractor,  member  of  a  board  of
directors,  or  in  any  other  capacity)  to  a  Competing  Organization  within  the  Geographic  Area  assigned  to
Employee in Employee’s position(s) with uniQure, or where Employee provided services or had a material
presence  or  influence,  during  any  time  within  the  last  two  (2)  years  of  employment  with  uniQure. 
Notwithstanding  the  foregoing,  nothing  herein  shall  prevent  Employee  from  becoming  employed  by  or
otherwise  rendering  services  to  a  Competing  Organization  whose  business  is  diversified,  if  the  scope  of
Employee’s  services  to  such  Competing  Organization  is  limited  to  identifiable  parts,  segments,  entities  or
business  units  of  such  business  that,  are  not  engaged  in  providing  or  producing  Competing  Services.
Employee  agrees  that  if  Employee  seeks  to  become  employed  or  otherwise  renders  services  to  such  a
Competing  Organization  during  the  restricted  period,  prior  to  Employee’s  employment  or  rendering  such
services, (i) Employee shall provide uniQure with written assurance from such Competing Organization and
from  Employee  that  Employee  will  not  render  services  directly  or  indirectly  in  connection  with  any
Competing  Services,  and  (ii)  Employee  receives  written  approval  of  Employee’s  intended  employment  or
rendering such services (such approval shall not be unreasonably withheld and shall be provided by uniQure
within ten (10) days from receipt of the written assurances set forth in subsection (i)).  uniQure may, in its
sole  discretion,  waive  all  or  a  portion  of  the  Non-Competition  Period.    uniQure  and  Employee  mutually
agree that the following consideration offered to Employee in Employee’s employment agreement supports
Employee’s  promises,  undertakings,  and  obligations  under  this  Section  5(c)  regarding  post-employment
non-competition:  the  equity  grants  associated  with  Employees  Employment  Agreement,  bonus  payments
and additional severance benefits, which consideration Employee acknowledges and agree is adequate, fair,
reasonable, and mutually agreed upon. The “Geographic Area” assigned to Employee is worldwide.

d.         Nothing contained herein shall preclude Employee from participating, directly or indirectly,

as a passive investor in the securities of any publicly-traded corporation.

e.                    Disclosure  of  Agreement  to  Subsequent  Employers:  During  the  eighteen  (18)  month
period following Employee’s termination of employment from uniQure for any reason, Employee agrees to
disclose this Agreement to every subsequent employer by which Employee may subsequently be employed
or otherwise engaged in exchange for compensation

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Confidentiality, Development and
Restrictive Covenant Agreement

 
 
 
 
 
 
 
 
 
 
f.                    Disclosure  of  Future  Employment  to  uniQure.  For  a  period  of  one  (1)  year  after  the
termination of employment with the Company for any reason, Employee shall promptly notify the Company
of any change of address, and of any subsequent employment (stating the name and address of the employer
and the title and duties of the position) or other business activity. In the event Employee fails to comply with
this paragraph the non-solicitations, non-acceptance and noncompete periods set forth in paragraphs 5(a)-(c)
shall be tolled, and shall commence with the date of the entry of a preliminary injunction

g.         Reasonableness of Temporal Scope:    Employee  agrees  that  the  temporal  restrictions  set
forth in this Section are fair and are reasonably required for the protection of uniQure’s legitimate business
interests in light of Employee’s substantial role as an employee of uniQure.

h.                  Reasonableness  of  Geographic  Scope:    Employee  agrees  that  the  geographic  scope  on

Employee’s obligations set forth in this Section is both appropriate and reasonable.

i.          Tolling of Post-Employment Obligations:  If it is later determined by a court of competent
jurisdiction  that  injunctive  relief  is  warranted  to  prevent  Employee  from  engaging  in  certain  post-
employment  conduct,  then  the  restrictive  periods  shall  be  tolled  for  the  lesser  of  the  period  of  time  that
Employee  is  determined  by  a  court  of  competent  jurisdiction  to  have  had  already  been  engaging  in  the
prohibited conduct prior to the injunction and the maximum period allowed by law.  The Parties intend that
uniQure  shall  be  entitled  to  full  restrictive  periods  of  post-employment  conduct  that  does  not  breach  or
threaten to breach this Agreement.

6.                  Specific  Performance.    Employee  acknowledges  that  a  breach  of  this  Agreement  will  cause
irreparable  injury  to  uniQure,  that  uniQure's  remedies  at  law  will  be  inadequate  in  case  of  any  such  breach  or
threatened  breach,  and  that  uniQure  will  be  entitled  to  preliminary  injunctive  relief,  without  bond,  and  other
injunctive relief in case of any such breach or threatened breach.

7.         Waivers.  The waiver by uniQure or Employee of any action, right or condition in this Agreement,
or of any breach of a provision of this Agreement, shall not constitute a waiver of any other occurrences of the same
event.

8.         Survival, Binding Effect.  This Agreement shall survive the termination of Employee’s employment
with uniQure regardless of the manner of such termination and shall be binding upon Employee and Employee’s
heirs, executors and administrators.

9.         Assignability by uniQure.  This Agreement is assignable by uniQure and inures to the benefit of
uniQure, its subsidiaries, affiliated corporations, successors and assignees. This Agreement, being personal, is not
assignable by Employee.

10.       Severability.  The covenants of this Agreement are intended to be separable, and the expressions
used therein are intended to refer to divisible entities. Accordingly, the invalidity of all or any part of any section of
this  Agreement  shall  not  render  invalid  the  remainder  of  this  Agreement  or  of  such  section.    If,  in  any  judicial
proceeding, any provision of this Agreement is

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Confidentiality, Development and
Restrictive Covenant Agreement

 
 
 
 
 
 
 
 
 
 
found to be so broad as to be unenforceable, it is hereby agreed that such provision shall be interpreted to be only so
broad as to be enforceable.

11.       Notice of Immunity Rights.  You shall not be held criminally or civilly liable under any Federal or
State trade secret law for the disclosure of confidential information or a trade secret that is made in confidence to a
Federal, State, or local government official or to an attorney solely for the purpose of reporting or investigating a
suspected violation of law. You shall not be held criminally or civilly liable under any Federal or State trade secret
law for the disclosure of confidential information or a trade secret that is made in a complaint or other document
filed  in  a  lawsuit  or  other  proceeding,  if  such  filing  is  made  under  seal.  An  individual  who  files  a  lawsuit  for
retaliation by an employer for reporting a suspected violation of law may disclose the confidential information or
trade  secret  to  the  attorney  of  the  individual  and  use  the  confidential/trade  secret  information  in  the  court
proceeding, provided that the individual files any document containing the confidential information or trade secret
under seal and does not disclose the confidential information or trade secret, except pursuant to court order.

12.              Protected  Rights.    Nothing  contained  in  this  Agreement  limits  your  ability  to  file  a  charge  or
complaint  with  the  Equal  Employment  Opportunity  Commission,  the  National  Labor  Relations  Board,  the
Occupational Safety and Health Administration, the Securities and Exchange Commission or any other federal, state
or local governmental agency or commission ("Government Agencies"). You further recognize that this Agreement
does  not  limit  your  ability  to  communicate  with  any  Government  Agencies  or  otherwise  participate  in  any
investigation or proceeding that may be conducted by any Government Agency, including providing documents or
other  information,  without  notice  to  uniQure.  This  Agreement  does  not  limit  your  right  to  receive  an  award  for
information provided to any Government Agencies.

13.       Governing Law.  This Agreement shall be governed by and construed in accordance with the laws
of the Commonwealth of Massachusetts, but not the Commonwealth’s laws concerning conflict of laws, and shall
be deemed to have been made in Massachusetts.

14.       Consent To Exclusive Jurisdiction/Venue.  The Parties hereby consent and submit to the exclusive
jurisdiction of the federal and state courts in the Commonwealth of Massachusetts, and to exclusive venue in any
Massachusetts federal court and/or Massachusetts state court located in Suffolk County, for any dispute arising from
this Agreement.

15.       Covenant Not To Sue Outside Of Massachusetts.  Employee hereby agrees that Employee will not
commence, prosecute, or assist in any way another person or entity to commence or prosecute, any legal action or
other proceeding (including but not limited to a declaratory judgment action) against uniQure concerning a dispute
arising from or relating to this Agreement in any forum or jurisdiction other than the state and federal courts in the
state of Massachusetts.

16.       Breach/Right to Consult Legal Counsel.  In addition to uniQure’s other rights and remedies, in the
event  that  a  court  of  law  finally  determines  that  Employee  has  breached  Employee’s  obligations  under  this
Agreement, to the fullest extent permitted by law, Employee will be liable for reasonable costs and attorneys’ fees
incurred  by  uniQure  in  connection  with  the  enforcement  of  its  rights  under  this  Agreement.    Employee
acknowledges that Employee has been

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Confidentiality, Development and
Restrictive Covenant Agreement

 
 
 
 
 
 
 
 
 
 
advised of Employee’s right to consult with legal counsel prior to signing this Agreement, and that Employee has
had a full and adequate opportunity to do so.

17.       Waiver of Right to Jury Trial and Punitive Damages.  EACH PARTY WAIVES ANY RIGHT TO
SEEK  A  JURY  TRIAL  AND  TO  CLAIM  FOR  OR  RECOVER  ANY  PUNITIVE  DAMAGES  IN  ANY
PROCEEDING REGARDING ANY DISPUTE THAT MAY ARISE BETWEEN THEM.

18.              Entire  Agreement,  Amendments.    This  Agreement  constitutes  the  entire  understanding  of  the
parties with respect to its subject matter, supersedes any prior communication or understanding with respect thereto,
and no modification or waiver of any provision hereof shall be valid unless made in writing and signed by all of the
parties hereto.

19.              Return  of  uniQure  Property  and  Confidential  Information/Non-Deletion  of  Data.    Upon
termination  of  Employee’s  engagement  by  uniQure,  or  at  any  other  time  upon  the  request  of  uniQure,  Employee
shall forthwith deliver  to  uniQure  any  and  all  documents,  devices,  equipment, keys, security passes, credit cards,
hardware, data, databases, source code, object code, and data or computer programming code stored on an optical or
electronic medium, and any copies thereof, relating to uniQure’s business and affairs, including all materials that are
in  the  possession  of  or  under  the  control  of  Employee  and  that  incorporate  any  Confidential  Information  or  any
reference thereto.  Employee agrees to refrain from purging or deleting data from any uniQure-owned equipment,
including email systems, in connection with Employee’s termination.  To the extent that Employee possesses any
data belonging to uniQure on any storage media owned by Employee (for example, a home computer’s hard disk
drive, portable data storage device, etc.), Employee agrees that Employee will work cooperatively with uniQure to
return such data and ensure it is removed from Employee’s devices in a manner that does not adversely impact any
personal  data.    Employee  agrees  not  to  take  any  steps  to  delete  any  uniQure  data  from  any  device  without  first
obtaining uniQure’s written approval.  Employee agrees to cooperate with uniQure if uniQure requests written or
other positive confirmation of the return or destruction of such data from any personal storage media.

20.              EMPLOYEE  ACKNOWLEDGES  AND  AGREES  THAT  THE  CONSIDERATION
PROVIDED  TO  EMPLOYEE  AT  THE  COMMENCEMENT  OF  EMPLOYMENT  BEYOND  THE
EMPLOYEES BASE SALARY (INCLUDING, WITHOUT LIMITATION, ANY PROMISE OF STOCK OR
OPTION  GRANTS,  SIGNING  BONUS,  OR  OTHER  BONUS)  CONSTITUTE  SUFFICIENT
CONSIDERATION  FOR  EMPLOYEE’S  AGREEMENT  TO  ABIDE  BY  THE  TERMS  OF  THIS
AGREEMENT.

21.              This  Agreement  may  be  executed  in  multiple  counterparts,  each  of  which  shall  be  treated  as  an

original.  Facsimile signatures shall be valid and effective for all purposes.

[REMAINDER OF PAGE IS BLANK]

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Confidentiality, Development and
Restrictive Covenant Agreement

 
 
 
 
 
 
 
 
 
 
EMPLOYEE

By: /s/ Jonathan Garen
Name: Jonathan Garen

Date: February 28, 2020

uniQure, Inc.

By: /s/ Matthew Kapusta
Name: Matthew Kapusta

Date: February 28, 2020

Confidentiality, Development and
Restrictive Covenant Agreement

Employee Initials _____

Page 26

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EXHIBIT A

LIST OF EMPLOYEE DEVELOPMENTS
(if none, please write the word “none” and sign below)

  Signature

/s/ Jonathan Garen
Jonathan Garen

None

Date: February 28, 2020

Confidentiality, Development and
Restrictive Covenant Agreement

Employee Initials _____

Page 27

 
 
 
 
 
 
 
      
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EXHIBIT B

GENERAL RELEASE OF CLAIMS

In exchange for the promises and benefits set forth in Section 19 of the Employment Agreement between
uniQure, Inc. and Jonathan Garen made as of March 1, 2020,  and to be provided to me following the Effective
Date of this General Release, I, Jonathan Garen,  on behalf of myself, my heirs, executors and assigns, hereby
acknowledge, understand and agree as follows:

1.         On behalf of myself and my family, heirs, executors, administrators, personal representatives, agents,
employees,  assigns,  legal  representatives,  accountants,  affiliates  and  for  any  partnerships,  corporations,  sole
proprietorships, or other entities owned or controlled by me, I fully release, acquit, and forever discharge uniQure,
Inc.,  its  past,  present  and  future  officers,  directors,  shareholders,  agents,  representatives,  insurers,  employees,
attorneys, subsidiaries, affiliated corporations, parents, and assigns(collectively, the “Releasees”), from any and all
charges,  actions,  causes  of  action,  claims,  grievances,  damages,  obligations,  suits,  agreements,  costs,  expenses,
attorneys’ fees, or any other liability of any kind whatsoever, suspected or unsuspected, known or unknown, which
have or could have arisen out of my employment with or services performed for Releasees and/or termination of my
employment with or termination of my services performed for Releasees (collectively, “Claims”), including:

a.          Claims arising under Title VII of the Civil Rights Act of 1964 (as amended); the Civil Rights Acts of
1866  and  1991;  the  Americans  With  Disabilities  Act;  the  Family  and  Medical  Leave  Act;  the
Employee Retirement Income Security Act; the Occupational Health and Safety Act; the Sarbanes-
Oxley Act; the Massachusetts Law Against Discrimination (M.G.L. c. 151B, et seq., and/or any other
laws  of  the  Commonwealth  of  Massachusetts  related  to  employment  or  the  separation  from
employment;

b.         Claims for age discrimination arising under the Age Discrimination in Employment Act of 1967 (as
amended) (“ADEA”) and the Older Workers Benefits Protection Act, except ADEA claims that may
arise after the execution of this General Release;

c.          Claims arising out of any other federal, state, local or municipal statute, law, constitution, ordinance

or regulation; and/or

d.         Any other employment related claim whatsoever, whether in contract, tort or any other legal theory,
arising out of or relating to my employment with the Company and/or my separation of employment
from the Releasees.

e.          Excluded from this General Release are any claims that cannot be released or waived by law. This
includes,  but  is  not  limited  to,  my  right  to  file  a  charge  with  or  participate  in  an  investigation
conducted by certain government agencies, such as the EEOC or NLRB. I acknowledge and agree,
however, that I am releasing and waiving my right

General Release of Claims

Employee Initials _____

Page 1

 
 
 
 
 
to any monetary recovery should any government agency pursue any claims on my behalf that arose prior to the
effective date of this General Release.

f.                    I  waive  all  rights  to  re-employment  with  the  Releasees.  If  I  do  apply  for  employment  with  the
Releasees, the Releasees and I agree that the Releasees need not employ me, and that if the Releasees
declines to employ me for any reason, it shall not be liable to me for any cause of action or damages
whatsoever.

2.         Release of Other Claims. I fully release, acquit, and forever discharge the Releasees from any and all
other  charges,  actions,  causes  of  action,  claims,  grievances,  damages,  obligations,  suits,  agreements,  costs,
expenses, attorneys’ fees or any other liability of any kind whatsoever related to my employment, my employment
agreement, my termination or the business of uniQure of which I have knowledge as of the time I sign this General
Release.

3.         I further acknowledge that I have received payment, salary and wages in full for all services rendered
in  conjunction  with  my  employment  with  uniQure,  Inc.,  including  payment  for  all  wages,  bonuses,  and  accrued,
unused  paid  time  off,  and  that  no  other  compensation  is  owed  to  me  except  as  provided  herein.  I  specifically
understand that this general release of claims includes, without limitation, a release of claims for alleged wages due,
overtime  or  other  compensation  or  payment  including  any  claim  for  treble  damages,  attorneys’  fees  and  costs
pursuant to the Massachusetts Wage Act and State Overtime Law M.G.L. c. 149, §§148, 150 et seq. and M.G.L. c.
151, §IA et seq. and I further acknowledge that I are unaware of any facts that would support a claim against the
Released Parties for violation of the Fair Labor Standards Act or the Massachusetts Wage Act.

4.         Notwithstanding anything to the contrary herein, nothing in this General Release shall be deemed to
release  any  of  the  Releasees  for:  (i)  any  claim  for  the  payment  of  compensation  due  under  the  Employment
Agreement; (ii) any claim for any of the Accrued Benefits under the Employment Agreement; (iii) any claim for
any separation benefit under Section 19 of the Employment Agreement including, without limitation, separation pay
and accelerated vesting of stock options (as applicable and as defined in the Employment Agreement); or (iv) any
rights to indemnification or coverage under a directors and officers liability insurance policy.

5.                  Restrictive  Covenants.  I  acknowledge  and  agree  that  all  of  my  obligations  under  the  restrictive
covenants  in  my  Confidentiality,  Developments,  and  Restrictive  Covenants  Agreement  remain  in  full  force  and
effect  and  shall  survive  the  termination  of  my  employment  with  the  Releasees  and  the  execution  of  this  General
Release.

6.                  Consultation  with  Attorney.  I  am  advised  and  encouraged  to  consult  with  an  attorney  prior  to
executing this General Release. I acknowledge that if I have executed this General Release without consulting an
attorney, I have done so knowingly and voluntarily.

7.                  Period  for  Review.  I  acknowledge  that  I  have  been  given  at  least  21  days  from  the  date  I  first
received  this  General  Release  (or  at  least  45  days  from  the  date  I  first  received  this  General  Release  if  my
termination is part of a group reduction in force) during which to consider signing it.

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General Release of Claims

 
 
 
 
 
 
 
 
 
 
 
8.                  Revocation  of  General  Release.  I  acknowledge  and  agree  that  I  have  the  right  to  revoke  my
acceptance of this General Release if I notify the Releasees in writing within 7 calendar days following the date I
sign  it.  Any  revocation,  to  be  effective,  must  be  in  writing,  signed  by  me,  and  either:  a)  postmarked  within  7
calendar days of the date I signed it and addressed to the then current address of uniQure, Inc.’s headquarters (to the
attention of the CEO); orb) hand delivered within 7 days of execution of this General Release to the uniQure, Inc.’s
CEO. This General Release will become effective on the 8th day after I sign it (the “Effective Date”); provided that
I have not timely revoked it.

I  ACKNOWLEDGE  AND  AGREE  THAT  I  HAVE  BEEN  ADVISED  THAT  THE  GENERAL  RELEASE  IS  A
LEGAL DOCUMENT, AND I HAVE BEEN ADVISED TO CONSULT WITH AN ATTORNEY CONCERNING
THIS  GENERAL  RELEASE.  I  ACKNOWLEDGE  AND  AGREE  THAT  I  HAVE  CAREFULLY  READ  AND
FULLY UNDERSTAND ALL PROVISIONS OF THIS GENERAL RELEASE AND I AM VOLUNTARILY AND
KNOWINGLY SIGNING IT.

IN, WITNESS WHEREOF, I have duly executed this Agreement under seal as of the ________ [day] of

_______ [month],_________ [year]

Jonathan Garen

Employee Initials _____

Page 3

General Release of Claims

 
 
 
 
 
 
 
 
 
 
 
March 2, 2020

Name of Subsidiary
uniQure biopharma B.V.
uniQure IP B.V.
uniQure Inc.

SUBSIDIARIES OF UNIQURE N.V.

Jurisdiction of Organization

  The Netherlands
  The Netherlands
  Delaware

Exhibit 21.1

 
 
 
 
 
    
 
 
 
 
 
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Exhibit 23.1

The Board of Directors
uniQure N.V.:

We  consent  to  the  incorporation  by  reference  in  the  registration  statements  (No.  333-225636)  on  Form  S-3  and  (No.  333-
225629, No. 333-222051, No. 333-218005 and No. 333-197887) on Form S-8 of uniQure N.V. of our report dated March 2,
2020,  with  respect  to  the  consolidated  balance  sheet  of  uniQure  N.V.  as  of  December  31,  2019,  the  related  consolidated
statements  of  operations  and  comprehensive  loss,  shareholders’  equity,  and  cash  flows  for  the  year  then  ended,  and  the
related notes, and the effectiveness of internal control over financial reporting as of December 31, 2019, which report appears
in the 2019 Annual Report on Form 10-K of uniQure N.V.. Our report refers to a change in accounting for leases due to the
adoption of ASC Topic 842 Leases.

/s/ KPMG Accountants N.V.

Amstelveen,  the Netherlands
March 2, 2020

 
 
 
 
 
 
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statements on Form S‑3 (No. 333‑225636) and
Form S‑8  (No. 333‑225629, No. 333‑222051, No. 333‑218005 and No. 333‑197887) of uniQure N.V. of our report dated
February 28, 2019 relating to the financial statements, which appears in this Form 10‑K.

Exhibit 23.2

Amsterdam, the Netherlands, March 2, 2020
PricewaterhouseCoopers Accountants N.V.

/s/ R.M.N. Admiraal RA

 
Exhibit 31.1

Certification of Chief Executive Officer

I, Matthew Kapusta, certify that:

1.                                      I have reviewed this Annual Report on Form 10-K of uniQure N.V.;

2.                                      Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a
material fact necessary to make the statements made, in light of the circumstances under which such statements were made,
not misleading with respect to the period covered by this report;

3.                                      Based on my knowledge, the financial statements, and other financial information included in this report, fairly
present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the
periods presented in this report;

4.                                 The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and
procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as
defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)                            Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed
under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is
made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b)                            Designed such internal control over financial reporting, or caused such internal control over financial reporting to be
designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c)                             Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our
conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this
report based on such evaluation; and

(d)                            Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during
the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has
materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.                                 The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control
over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons
performing the equivalent functions):

(a)                            All significant deficiencies and material weaknesses in the design or operation of internal control over financial
reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report
financial information; and

(b)                            Any fraud, whether or not material, that involves management or other employees who have a significant role in the
registrant’s internal control over financial reporting.

By: /s/ MATTHEW KAPUSTA

Matthew Kapusta
Chief Executive Officer
March 2, 2020

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 31.2

Certification of Chief Financial Officer

I, Matthew Kapusta, certify that:

1.                                      I have reviewed this Annual Report on Form 10-K of uniQure N.V.;

2.                                      Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a
material fact necessary to make the statements made, in light of the circumstances under which such statements were made,
not misleading with respect to the period covered by this report;

3.                                      Based on my knowledge, the financial statements, and other financial information included in this report, fairly
present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the
periods presented in this report;

4.                                 The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and
procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as
defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)                            Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed
under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is
made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b)                            Designed such internal control over financial reporting, or caused such internal control over financial reporting to be
designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c)                             Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our
conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this
report based on such evaluation; and

(d)                            Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during
the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has
materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.                                 The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control
over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons
performing the equivalent functions):

(a)                            All significant deficiencies and material weaknesses in the design or operation of internal control over financial
reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report
financial information; and

(b)                            Any fraud, whether or not material, that involves management or other employees who have a significant role in the
registrant’s internal control over financial reporting.

By: /s/ MATTHEW KAPUSTA

Matthew Kapusta
Chief Financial Officer
March 2, 2020

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350
AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with this Annual Report of uniQure N.V. (the “Company”) on Form 10-K for the period ended December 31,
2019, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), the undersigned, Matthew
Kapusta, Chief Executive Officer and Chief Financial Officer of the Company, hereby certifies, pursuant to 18 U.S.C.
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1                                                   the Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934;
and

2                                                   the information contained in the Report fairly presents, in all material respects, the financial condition and results
of operations of the Company.

By: /s/ MATTHEW KAPUSTA

Matthew Kapusta
Chief Executive Officer and
Chief Financial Officer
March 2, 2020

A signed original of this written statement required by Section 906 has been provided to uniQure N.V. and will be retained by
uniQure N.V. and furnished to the SEC or its staff upon request.