A pharmaceutical or nutraceutical preparation comprising a) a core comprising essentially a pharmaceutically or nutraceutically active substance and a substance that acts in a modulatory manner, with regard of the release of pharmaceutically or nutraceutically active substances; and b) a controlling layer surrounding the core comprising i) 55 to 92 % by weight based on the total weight of (meth)acrylic copolymers present in the layer of one or a mixture of a plurality of (meth)acrylate copolymers composed of 80 to 98 % by weight based on the weight of the (meth)acrylic copolymer of structural units derived from C 1 to C 4 alkyl esters of (meth)acrylic acid and 2 to 20 % by weight based on the weight of the (meth)acrylic copolymer of structural units derived from (meth)acrylate monomers with a quaternary ammonium group in the alkyl radical; and ii) 8 to 45 % by weight based on the total weight of (meth)acrylic copolymers present in the layer of one or a mixture of a plurality of (meth)acrylate copolymers composed of 18 to 59% by weight based on the weight of the copolymer of structural units derived from acrylic acid or methacrylic acid, wherein no further controlling layer comprising pharmaceutically acceptable polymers, waxes, resins and/or proteins is located between the core a) and the controlling layer b) and wherein the substance that acts in a modulatory manner with regard of the release of pharmaceutically or nutraceutically active substances is selected from organic acids and salts of an organic acid or wherein the substance that acts in a modulatory manner is sodium chloride (NaCI). a) a core comprising essentially a pharmaceutically or nutraceutically active substance and a substance that acts in a modulatory manner, with regard of the release of pharmaceutically or nutraceutically active substances; and b) a controlling layer surrounding the core comprising i) 55 to 92 % by weight based on the total weight of (meth)acrylic copolymers present in the layer of one or a mixture of a plurality of (meth)acrylate copolymers composed of 80 to 98 % by weight based on the weight of the (meth)acrylic copolymer of structural units derived from C 1 to C 4 alkyl esters of (meth)acrylic acid and 2 to 20 % by weight based on the weight of the (meth)acrylic copolymer of structural units derived from (meth)acrylate monomers with a quaternary ammonium group in the alkyl radical; and ii) 8 to 45 % by weight based on the total weight of (meth)acrylic copolymers present in the layer of one or a mixture of a plurality of (meth)acrylate copolymers composed of 18 to 59% by weight based on the weight of the copolymer of structural units derived from acrylic acid or methacrylic acid, i) 55 to 92 % by weight based on the total weight of (meth)acrylic copolymers present in the layer of one or a mixture of a plurality of (meth)acrylate copolymers composed of 80 to 98 % by weight based on the weight of the (meth)acrylic copolymer of structural units derived from C 1 to C 4 alkyl esters of (meth)acrylic acid and 2 to 20 % by weight based on the weight of the (meth)acrylic copolymer of structural units derived from (meth)acrylate monomers with a quaternary ammonium group in the alkyl radical; and ii) 8 to 45 % by weight based on the total weight of (meth)acrylic copolymers present in the layer of one or a mixture of a plurality of (meth)acrylate copolymers composed of 18 to 59% by weight based on the weight of the copolymer of structural units derived from acrylic acid or methacrylic acid,