A taste masked multi-layered particle comprising a pharmaceutically active ingredient, comprising: a) an inert core, b) one or more coating layer(s) comprising the pharmaceutically active ingredient and a binder, c) an intermediate coating layer (seal coating) free from a low molecular weight water-soluble ionic compound, of which by definition 1 g is completely dissolved by less than 100 mL water at a temperature of 25° C and 1013,25 hPa atmospheric pressure, such as NaH 2 PO 4, Na 2 HPO 4, Na 2 CO 3 or citrates, comprising a water-soluble pharmaceutical film-forming compound, selected from (i) hydroxypropyl methylcellulose (HPMC) and polyethylene glycol or (ii) poly(1-vinylpyrrolidin-2-one), and d) an outer coating layer (final or taste masking coating) free from a low molecular weight water-soluble ionic compound, of which by definition 1 g is completely dissolved by less than 100 mL water at a temperature of 25° C and 1013,25 hPa atmospheric pressure, such as NaH 2 PO 4, Na 2 HPO 4, Na 2 CO 3 or citrates, comprising (i) a poly(meth)acrylate or (ii) a mixture comprising 60-90% (w/w) ethylcellulose and 10-40% (w/w) hydroxypropyl methylcellulose (HPMC), wherein the pharmaceutically active ingredient is selected from one or more of the following compound groups: i) a DPP IV inhibitor selected from 1-[(3-cyano-pyridin-2-yl)methyl]-3-methyl-7-(2-butyn-1-yl)-8-[3- -amino-piperidin-1-yl]-xanthine or any appropriate form and/or salt thereof, preferably 1-[(3-cyano-pyridin-2-yl)methyl]-3-methyl-7-(2-butyn-1-yl)-8-[3- -amino-piperidin-1-yl]-xanthine monohydrochloride, ii) an i f -channel blocker selected from zatebradine (1-(7,8-dimethoxy-1,3,4,5-tetrahydro-2H-3-benzazepin-2-on-3-yl)-3-[N-methyl-N-[(2-(3,4-dimethoxyphenyl)ethyl]amino]-propane), 3-[(N-(2-(3,4-dimethoxyphenyl)-ethyl)piperidin-3-yl)-methyl]-(7,8-dimethoxy-1,3,4,5-tetrahydro-2H-3-benzazepin-2-on, its enantiomer cilobradine ((+)-3-[(N-(2-(3,4-dimethoxy-phenyl)ethyl)-piperidin-3- -yl)-methyl]-(7,8-dimethoxy-1,3,4,5-tetrahydro-2H-3-benzazepin-2-on) or alinidine (2-(N-allyl-2,6-dichloro-anilino)-2-imidazoline), preferably cilobradine hydrochloride ((+)-3-[(N-(2-(3,4-dimethoxy-phenyl)ethyl)-piperidin-3- -yl)-methyl]-(7,8-dimethoxy-1,3,4,5-tetrahydro-2H-3-benzazepin-2-on hydrochloride), iii) a phosphodiesterase III inhibitor which is pimobendan ( -6-[2-(4-methoxyphenyl)-1 H- benzimidazol-5-yl]-5-methyl-4,5-dihydropyridazin-3(2 H)-one), iv) a cyclooxygenase 2 inhibitor which is meloxicam (4-hydroxy-2-methyl-N-(5-methyl-2-thiazolyl)-2H-1,2-benzothiazine-3-carboxamide-1,1-dioxide), and/or v) a benzodiazepine receptor agonist selected from 1-(4-chlorophenyl)-4-piperidinoimidazolin-2-one and imepitoin (1-(4-chlorophenyl)-4-(4-morpholinyl)-2,5-dihydro-1H-imidazol-2-one), preferably imepitoin. a) an inert core, b) one or more coating layer(s) comprising the pharmaceutically active ingredient and a binder, c) an intermediate coating layer (seal coating) free from a low molecular weight water-soluble ionic compound, of which by definition 1 g is completely dissolved by less than 100 mL water at a temperature of 25° C and 1013,25 hPa atmospheric pressure, such as NaH 2 PO 4, Na 2 HPO 4, Na 2 CO 3 or citrates, comprising a water-soluble pharmaceutical film-forming compound, selected from (i) hydroxypropyl methylcellulose (HPMC) and polyethylene glycol or (ii) poly(1-vinylpyrrolidin-2-one), and (i) hydroxypropyl methylcellulose (HPMC) and polyethylene glycol or (ii) poly(1-vinylpyrrolidin-2-one), d) an outer coating layer (final or taste masking coating) free from a low molecular weight water-soluble ionic compound, of which by definition 1 g is completely dissolved by less than 100 mL water at a temperature of 25° C and 1013,25 hPa atmospheric pressure, such as NaH 2 PO 4, Na 2 HPO 4, Na 2 CO 3 or citrates, comprising (i) a poly(meth)acrylate or (ii) a mixture comprising 60-90% (w/w) ethylcellulose and 10-40% (w/w) hydroxypropyl methylcellulose (HPMC), (i) a poly(meth)acrylate or (ii) a mixture comprising 60-90% (w/w) ethylcellulose and 10-40% (w/w) hydroxypropyl methylcellulose (HPMC), i) a DPP IV inhibitor selected from 1-[(3-cyano-pyridin-2-yl)methyl]-3-methyl-7-(2-butyn-1-yl)-8-[3- -amino-piperidin-1-yl]-xanthine or any appropriate form and/or salt thereof, preferably 1-[(3-cyano-pyridin-2-yl)methyl]-3-methyl-7-(2-butyn-1-yl)-8-[3- -amino-piperidin-1-yl]-xanthine monohydrochloride, ii) an i f -channel blocker selected from zatebradine (1-(7,8-dimethoxy-1,3,4,5-tetrahydro-2H-3-benzazepin-2-on-3-yl)-3-[N-methyl-N-[(2-(3,4-dimethoxyphenyl)ethyl]amino]-propane), 3-[(N-(2-(3,4-dimethoxyphenyl)-ethyl)piperidin-3-yl)-methyl]-(7,8-dimethoxy-1,3,4,5-tetrahydro-2H-3-benzazepin-2-on, its enantiomer cilobradine ((+)-3-[(N-(2-(3,4-dimethoxy-phenyl)ethyl)-piperidin-3- -yl)-methyl]-(7,8-dimethoxy-1,3,4,5-tetrahydro-2H-3-benzazepin-2-on) or alinidine (2-(N-allyl-2,6-dichloro-anilino)-2-imidazoline), preferably cilobradine hydrochloride ((+)-3-[(N-(2-(3,4-dimethoxy-phenyl)ethyl)-piperidin-3- -yl)-methyl]-(7,8-dimethoxy-1,3,4,5-tetrahydro-2H-3-benzazepin-2-on hydrochloride), iii) a phosphodiesterase III inhibitor which is pimobendan ( -6-[2-(4-methoxyphenyl)-1 H- benzimidazol-5-yl]-5-methyl-4,5-dihydropyridazin-3(2 H)-one), iv) a cyclooxygenase 2 inhibitor which is meloxicam (4-hydroxy-2-methyl-N-(5-methyl-2-thiazolyl)-2H-1,2-benzothiazine-3-carboxamide-1,1-dioxide), and/or v) a benzodiazepine receptor agonist selected from 1-(4-chlorophenyl)-4-piperidinoimidazolin-2-one and imepitoin (1-(4-chlorophenyl)-4-(4-morpholinyl)-2,5-dihydro-1H-imidazol-2-one), preferably imepitoin.