diff --git a/lib/private/Template/functions.php b/lib/private/Template/functions.php
index 402a7491e035d..326b5e578e7ee 100644
--- a/lib/private/Template/functions.php
+++ b/lib/private/Template/functions.php
@@ -54,23 +54,22 @@ function emit_css_loading_tags($obj): void {
  * @param string $src the source URL, ignored when empty
  * @param string $script_content the inline script content, ignored when empty
  * @param string $content_type the type of the source (e.g. 'module')
+ *
+ * @since 27.0.0 added the $content_type parameter
  */
 function emit_script_tag(string $src, string $script_content = '', string $content_type = ''): void {
 	$nonceManager = Server::get(ContentSecurityPolicyNonceManager::class);
 
-	$defer_str = ' defer';
+	$defer_str = $content_type === '' ? ' defer' : ''; // "defer" only works with classic scripts
 	$type = $content_type !== '' ? ' type="' . $content_type . '"' : '';
 
-	$s = '<script nonce="' . $nonceManager->getNonce() . '"';
+	$s = '<script nonce="' . $nonceManager->getNonce() . '"' . $type;
 	if (!empty($src)) {
 		// emit script tag for deferred loading from $src
-		$s .= $defer_str . ' src="' . $src . '"' . $type . '>';
-	} elseif ($script_content !== '') {
+		$s .= $defer_str . ' src="' . $src . '">';
+	} else {
 		// emit script tag for inline script from $script_content without defer (see MDN)
 		$s .= ">\n" . $script_content . "\n";
-	} else {
-		// no $src nor $src_content, really useless empty tag
-		$s .= '>';
 	}
 	$s .= '</script>';
 	print_unescaped($s . "\n");
@@ -81,6 +80,8 @@ function emit_script_tag(string $src, string $script_content = '', string $conte
  * @param array $obj all the script information from template
  */
 function emit_script_loading_tags($obj): void {
+	emit_import_map($obj);
+
 	foreach ($obj['jsfiles'] as $jsfile) {
 		$fileName = explode('?', $jsfile, 2)[0];
 		$type = str_ends_with($fileName, '.mjs') ? 'module' : '';
@@ -91,6 +92,29 @@ function emit_script_loading_tags($obj): void {
 	}
 }
 
+/**
+ * Print the import map for the current JS modules.
+ * The import map is needed to ensure that an import of an entry point does not duplicate the state,
+ * but reuses the already loaded module. This is needed because Nextcloud will append a cache buster
+ * to the entry point URLs but the scripts does not know about that (both must match).
+ *
+ * @param $obj all the script information from template
+ */
+function emit_import_map(array $obj): void {
+	$modules = [];
+	foreach ($obj['jsfiles'] as $jsfile) {
+		$fileName = explode('?', $jsfile, 2)[0];
+		if (str_ends_with($fileName, '.mjs') && $jsfile !== $fileName) {
+			// its a module and we have a cache buster available
+			$modules[$fileName] = $jsfile;
+		}
+	}
+	if (!empty($modules)) {
+		$json = json_encode(['imports' => $modules], JSON_UNESCAPED_SLASHES | JSON_FORCE_OBJECT);
+		emit_script_tag('', $json, 'importmap');
+	}
+}
+
 /**
  * Prints an unsanitized string - usage of this function may result into XSS.
  * Consider using p() instead.
diff --git a/tests/lib/TemplateFunctionsTest.php b/tests/lib/TemplateFunctionsTest.php
index 8c1523628ab51..3afb1e4e34355 100644
--- a/tests/lib/TemplateFunctionsTest.php
+++ b/tests/lib/TemplateFunctionsTest.php
@@ -54,13 +54,34 @@ public function testEmitScriptTagWithSource(): void {
 	}
 
 	public function testEmitScriptTagWithModuleSource(): void {
-		$this->expectOutputRegex('/<script nonce=".*" defer src="some.mjs" type="module"><\/script>/');
+		$this->expectOutputRegex('/<script nonce=".*" type="module" src="some.mjs"><\/script>/');
 		emit_script_tag('some.mjs', '', 'module');
 	}
 
+	public function testEmitImportMap(): void {
+		$this->expectOutputRegex('/^<script[^>]+type="importmap">\n{"imports":{"\/some\/path\/file\.mjs":"\/some\/path\/file\.mjs\?v=123"}}\n<\/script>$/m');
+		emit_import_map(['jsfiles' => ['/some/path/file.mjs?v=123']]);
+	}
+
+	// only create import map for modules with versioning
+	public function testEmitImportMapMixedScripts(): void {
+		$this->expectOutputRegex('/^<script[^>]+type="importmap">\n{"imports":{"\/some\/path\/module\.mjs":"\/some\/path\/module\.mjs\?v=123"}}\n<\/script>$/m');
+		emit_import_map(['jsfiles' => ['/some/path/module.mjs?v=123', '/some/path/classic.js?v=123']]);
+	}
+
+	public function testEmitImportMapNoOutputWithoutVersion(): void {
+		$this->expectOutputString('');
+		emit_import_map(['jsfiles' => ['some.mjs']]);
+	}
+
+	public function testEmitImportMapNoOutputWithClassicScript(): void {
+		$this->expectOutputString('');
+		emit_import_map(['jsfiles' => ['some.js?v=123']]);
+	}
+
 	public function testEmitScriptLoadingTags(): void {
 		// Test mjs js and inline content
-		$pattern = '/src="some\.mjs"[^>]+type="module"[^>]*>.+\n'; // some.mjs with type = module
+		$pattern = '/type="module"[^>]+src="some\.mjs"[^>]*>.+\n'; // some.mjs with type = module
 		$pattern .= '<script[^>]+src="other\.js"[^>]*>.+\n'; // other.js as plain javascript
 		$pattern .= '<script[^>]*>\n?.*inline.*\n?<\/script>'; // inline content
 		$pattern .= '/'; // no flags
@@ -74,7 +95,7 @@ public function testEmitScriptLoadingTags(): void {
 
 	public function testEmitScriptLoadingTagsWithVersion(): void {
 		// Test mjs js and inline content
-		$pattern = '/src="some\.mjs\?v=ab123cd"[^>]+type="module"[^>]*>.+\n'; // some.mjs with type = module
+		$pattern = '/type="module"[^>]+src="some\.mjs\?v=ab123cd"[^>]*>.+\n'; // some.mjs with type = module
 		$pattern .= '<script[^>]+src="other\.js\?v=12abc34"[^>]*>.+\n'; // other.js as plain javascript
 		$pattern .= '/'; // no flags