diff --git a/db/custom.db b/db/custom.db
index 9d0292f..9ac5aeb 100644
Binary files a/db/custom.db and b/db/custom.db differ
diff --git a/tool-results/read_1793121909886_c9de18dc46a4.txt b/tool-results/read_1793121909886_c9de18dc46a4.txt
new file mode 100644
index 0000000..25296ce
--- /dev/null
+++ b/tool-results/read_1793121909886_c9de18dc46a4.txt
@@ -0,0 +1,662 @@
+     1→'use client'
+     2→
+     3→import {
+     4→  BookOpen,
+     5→  Landmark,
+     6→  TrendingUp,
+     7→  ArrowDownLeft,
+     8→  ArrowUpRight,
+     9→  Send,
+    10→  CheckCircle2,
+    11→  AlertTriangle,
+    12→  Loader2,
+    13→  Link2,
+    14→  Banknote,
+    15→} from 'lucide-react'
+    16→import { useFetch } from '@/hooks/use-fetch'
+    17→import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card'
+    18→import { Badge } from '@/components/ui/badge'
+    19→import { Button } from '@/components/ui/button'
+    20→import { Skeleton } from '@/components/ui/skeleton'
+    21→import { Tabs, TabsList, TabsTrigger, TabsContent } from '@/components/ui/tabs'
+    22→import { PageHeader } from '../primitives'
+    23→import { formatEuro, formatEuroCompact, formatDate, formatDateTime } from '@/lib/format'
+    24→import { cn } from '@/lib/utils'
+    25→import { toast } from 'sonner'
+    26→import { useState } from 'react'
+    27→import { Bar, BarChart, ResponsiveContainer, Tooltip, XAxis, YAxis, Cell, Line, LineChart, CartesianGrid } from 'recharts'
+    28→
+    29→interface VatReturn {
+    30→  id: string
+    31→  periodYear: number
+    32→  periodMonth: number
+    33→  periodType: string
+    34→  status: string
+    35→  k81StandardNetCents: number
+    36→  k86ReducedNetCents: number
+    37→  k66TaxFreeCents: number
+    38→  k83TaxStandardCents: number
+    39→  k65TaxReducedCents: number
+    40→  k37InputTaxCents: number
+    41→  outputTaxCents: number
+    42→  inputTaxCents: number
+    43→  payableCents: number
+    44→  submittedAt: string | null
+    45→  elsterRef: string | null
+    46→  acceptedAt: string | null
+    47→  notes: string | null
+    48→}
+    49→interface BankTransaction {
+    50→  id: string
+    51→  amountCents: number
+    52→  bookingDate: string
+    53→  valueDate: string
+    54→  partnerName: string | null
+    55→  partnerIban: string | null
+    56→  reference: string | null
+    57→  purpose: string | null
+    58→  matchedStatus: string
+    59→  matchReason: string | null
+    60→}
+    61→interface AccountingData {
+    62→  vat: {
+    63→    current: VatReturn | null
+    64→    history: VatReturn[]
+    65→    totalPayableYTD: number
+    66→    stats: { periods: number; accepted: number; pending: number }
+    67→  }
+    68→  eur: {
+    69→    months: { label: string; incomeCents: number; costCents: number; profitCents: number }[]
+    70→    totalIncome: number
+    71→    totalCost: number
+    72→    totalProfit: number
+    73→    costsByCategory: { category: string; cents: number }[]
+    74→  }
+    75→  bank: {
+    76→    transactions: BankTransaction[]
+    77→    stats: { matched: number; suggested: number; unmatched: number; inflowCents: number; outflowCents: number; total: number }
+    78→  }
+    79→  dunning: {
+    80→    overdue: { id: string; number: string; companyName: string; grossCents: number; dueDate: string; daysOverdue: number }[]
+    81→    runs: { id: string; level: number; status: string; feesCents: number; sentAt: string; invoice: { number: string; company: { name: string } } }[]
+    82→    stats: { overdueCount: number; overdueCents: number; dunningSent: number }
+    83→  }
+    84→}
+    85→
+    86→const VAT_STATUS_META: Record<string, { label: string; cls: string }> = {
+    87→  draft: { label: 'Entwurf', cls: 'bg-muted text-foreground' },
+    88→  computed: { label: 'Berechnet', cls: 'bg-foreground/50 text-background' },
+    89→  prepared: { label: 'XML erstellt', cls: 'bg-foreground/70 text-background' },
+    90→  submitted: { label: 'Übermittelt', cls: 'bg-foreground/70 text-background' },
+    91→  accepted: { label: 'Akzeptiert', cls: 'bg-foreground text-background' },
+    92→  corrected: { label: 'Korrigiert', cls: 'bg-muted text-muted-foreground' },
+    93→}
+    94→
+    95→const MONTH_NAMES = ['Jan', 'Feb', 'Mär', 'Apr', 'Mai', 'Jun', 'Jul', 'Aug', 'Sep', 'Okt', 'Nov', 'Dez']
+    96→
+    97→const CATEGORY_LABELS: Record<string, string> = {
+    98→  reise: 'Reise', software: 'Software', hardware: 'Hardware', fremdleistung: 'Fremdleistung', buero: 'Büro', marketing: 'Marketing',
+    99→}
+   100→
+   101→export function AccountingView() {
+   102→  const { data, loading, refetch } = useFetch<AccountingData>('/api/aos/accounting')
+   103→  const [submitting, setSubmitting] = useState(false)
+   104→  const [preparedXml, setPreparedXml] = useState<string | null>(null)
+   105→
+   106→  if (loading || !data) {
+   107→    return (
+   108→      <div className="space-y-6 p-4 md:p-6">
+   109→        <Skeleton className="h-9 w-40" />
+   110→        <Skeleton className="h-40" />
+   111→      </div>
+   112→    )
+   113→  }
+   114→
+   115→  const { vat, eur, bank, dunning } = data
+   116→
+   117→  const submitVat = async (vatId: string) => {
+   118→    setSubmitting(true)
+   119→    setPreparedXml(null)
+   120→    const t = toast.loading('UStVA-XML wird erstellt und validiert…')
+   121→    try {
+   122→      const r = await fetch(`/api/aos/accounting/vat/${vatId}/submit`, { method: 'PATCH' })
+   123→      const res = await r.json()
+   124→      if (!r.ok) {
+   125→        if (res.details && Array.isArray(res.details)) {
+   126→          throw new Error('Validierung fehlgeschlagen: ' + res.details.join('; '))
+   127→        }
+   128→        throw new Error(res.error || 'submit failed')
+   129→      }
+   130→      if (res.transmitted === false) {
+   131→        // Honest path: XML prepared, transmission requires ERiC certificate
+   132→        setPreparedXml(res.xml)
+   133→        toast.success(`UStVA-XML erstellt (${res.xmlSize} Bytes) — Übermittlung an ERiC ausstehend`, { id: t, duration: 6000 })
+   134→      } else {
+   135→        toast.success('An ELSTER übermittelt', { id: t })
+   136→      }
+   137→      refetch()
+   138→    } catch (err) {
+   139→      toast.error(err instanceof Error ? err.message : 'Übermittlung fehlgeschlagen', { id: t })
+   140→    } finally {
+   141→      setSubmitting(false)
+   142→    }
+   143→  }
+   144→
+   145→  const matchTx = async (txId: string, invoiceId: string) => {
+   146→    const t = toast.loading('Bankbewegung wird zugeordnet…')
+   147→    try {
+   148→      const r = await fetch(`/api/aos/accounting/bank/${txId}/match`, {
+   149→        method: 'POST',
+   150→        headers: { 'content-type': 'application/json' },
+   151→        body: JSON.stringify({ invoiceId }),
+   152→      })
+   153→      if (!r.ok) throw new Error('match failed')
+   154→      toast.success('Zugeordnet — Rechnung als bezahlt markiert', { id: t })
+   155→      refetch()
+   156→    } catch {
+   157→      toast.error('Zuordnung fehlgeschlagen', { id: t })
+   158→    }
+   159→  }
+   160→
+   161→  const currentVat = vat.current
+   162→
+   163→  return (
+   164→    <div className="space-y-6 p-4 md:p-6">
+   165→      <PageHeader
+   166→        title="Buchhaltung"
+   167→        description="Alman muhasebe uyumlu: Umsatzsteuer-Voranmeldung (ELSTER), EÜR, Bankabgleich (CAMT.053) und Mahnwesen. GoBD-konform mit Audit-Hash-Kette."
+   168→      />
+   169→
+   170→      {/* KPIs */}
+   171→      <div className="grid grid-cols-2 gap-4 sm:grid-cols-4">
+   172→        <Card className="p-4">
+   173→          <div className="flex items-center justify-between">
+   174→            <p className="text-xs text-muted-foreground">USt-Zahllast (lfd. Monat)</p>
+   175→            <Landmark className="size-3.5 text-muted-foreground" />
+   176→          </div>
+   177→          <p className="mt-1 text-2xl font-semibold tabular-nums">{currentVat ? formatEuroCompact(currentVat.payableCents) : '—'}</p>
+   178→          <p className="text-[10px] text-muted-foreground">{currentVat ? `${MONTH_NAMES[currentVat.periodMonth - 1]} ${currentVat.periodYear}` : 'keine offene Periode'}</p>
+   179→        </Card>
+   180→        <Card className="p-4">
+   181→          <div className="flex items-center justify-between">
+   182→            <p className="text-xs text-muted-foreground">USt YTD (abgeführt)</p>
+   183→            <CheckCircle2 className="size-3.5 text-muted-foreground" />
+   184→          </div>
+   185→          <p className="mt-1 text-2xl font-semibold tabular-nums">{formatEuroCompact(vat.totalPayableYTD)}</p>
+   186→          <p className="text-[10px] text-muted-foreground">{vat.stats.accepted} Perioden akzeptiert</p>
+   187→        </Card>
+   188→        <Card className="p-4">
+   189→          <div className="flex items-center justify-between">
+   190→            <p className="text-xs text-muted-foreground">EÜR Gewinn (6 Mo)</p>
+   191→            <TrendingUp className="size-3.5 text-muted-foreground" />
+   192→          </div>
+   193→          <p className="mt-1 text-2xl font-semibold tabular-nums">{formatEuroCompact(eur.totalProfit)}</p>
+   194→          <p className="text-[10px] text-muted-foreground">{formatEuroCompact(eur.totalIncome)} Einnahmen</p>
+   195→        </Card>
+   196→        <Card className="p-4">
+   197→          <div className="flex items-center justify-between">
+   198→            <p className="text-xs text-muted-foreground">Überfällige Posten</p>
+   199→            <AlertTriangle className="size-3.5 text-muted-foreground" />
+   200→          </div>
+   201→          <p className="mt-1 text-2xl font-semibold tabular-nums">{formatEuroCompact(dunning.stats.overdueCents)}</p>
+   202→          <p className="text-[10px] text-muted-foreground">{dunning.stats.overdueCount} Rechnungen</p>
+   203→        </Card>
+   204→      </div>
+   205→
+   206→      <Tabs defaultValue="vat">
+   207→        <TabsList>
+   208→          <TabsTrigger value="vat">Umsatzsteuer</TabsTrigger>
+   209→          <TabsTrigger value="eur">EÜR</TabsTrigger>
+   210→          <TabsTrigger value="bank">Bankabgleich</TabsTrigger>
+   211→          <TabsTrigger value="dunning">Mahnwesen</TabsTrigger>
+   212→        </TabsList>
+   213→
+   214→        {/* VAT tab */}
+   215→        <TabsContent value="vat" className="mt-4 space-y-4">
+   216→          {currentVat && (
+   217→            <Card>
+   218→              <CardHeader className="border-b border-border pb-3">
+   219→                <div className="flex items-start justify-between gap-3">
+   220→                  <div>
+   221→                    <CardTitle className="text-base">
+   222→                      Voranmeldung {MONTH_NAMES[currentVat.periodMonth - 1]} {currentVat.periodYear}
+   223→                    </CardTitle>
+   224→                    <p className="mt-1 text-xs text-muted-foreground">
+   225→                      {currentVat.periodType === 'monthly' ? 'Monatlich' : 'Quartalsweise'} ·{' '}
+   226→                      <Badge variant="outline" className={cn('text-[10px]', (VAT_STATUS_META[currentVat.status] ?? VAT_STATUS_META.draft).cls)}>
+   227→                        {(VAT_STATUS_META[currentVat.status] ?? VAT_STATUS_META.draft).label}
+   228→                      </Badge>
+   229→                    </p>
+   230→                  </div>
+   231→                  {(currentVat.status === 'computed' || currentVat.status === 'prepared') && (
+   232→                    <Button size="sm" className="gap-1.5" onClick={() => submitVat(currentVat.id)} disabled={submitting}>
+   233→                      {submitting ? <Loader2 className="size-3.5 animate-spin" /> : <Send className="size-3.5" />}
+   234→                      {currentVat.status === 'prepared' ? 'UStVA-XML neu erstellen' : 'UStVA-XML erstellen'}
+   235→                    </Button>
+   236→                  )}
+   237→                </div>
+   238→              </CardHeader>
+   239→              <CardContent className="p-4">
+   240→                {/* Kennzahlen */}
+   241→                <div className="mb-4">
+   242→                  <p className="mb-2 text-[10px] font-semibold uppercase tracking-wide text-muted-foreground">Kennzahlen (UStVA)</p>
+   243→                  <div className="grid grid-cols-2 gap-2 sm:grid-cols-3 lg:grid-cols-6">
+   244→                    <Kennzahl kz="81" label="19% Umsatz (netto)" value={currentVat.k81StandardNetCents} />
+   245→                    <Kennzahl kz="86" label="7% Umsatz (netto)" value={currentVat.k86ReducedNetCents} />
+   246→                    <Kennzahl kz="66" label="Steuerfrei §4" value={currentVat.k66TaxFreeCents} />
+   247→                    <Kennzahl kz="83" label="Steuer 19%" value={currentVat.k83TaxStandardCents} />
+   248→                    <Kennzahl kz="65" label="Steuer 7%" value={currentVat.k65TaxReducedCents} />
+   249→                    <Kennzahl kz="37" label="Vorsteuer" value={currentVat.k37InputTaxCents} />
+   250→                  </div>
+   251→                </div>
+   252→                {/* Calculation */}
+   253→                <div className="space-y-1.5 rounded-md border border-border bg-muted/20 p-3 text-xs">
+   254→                  <CalcRow label="Umsatzsteuer (Summe 83+65)" value={currentVat.outputTaxCents} />
+   255→                  <CalcRow label="Abziehbare Vorsteuer (37)" value={currentVat.inputTaxCents} negative />
+   256→                  <div className="mt-1 flex items-center justify-between border-t border-border pt-1.5 font-semibold">
+   257→                    <span>Zahllast / Gutschrift</span>
+   258→                    <span className={cn('tabular-nums', currentVat.payableCents < 0 && 'text-muted-foreground')}>
+   259→                      {currentVat.payableCents < 0 ? '−' : ''}{formatEuro(Math.abs(currentVat.payableCents))}
+   260→                    </span>
+   261→                  </div>
+   262→                </div>
+   263→                {currentVat.notes && (
+   264→                  <p className="mt-3 text-[11px] text-muted-foreground">{currentVat.notes}</p>
+   265→                )}
+   266→                <div className="mt-3 rounded-md border border-dashed border-border p-3 text-[11px] text-muted-foreground">
+   267→                  <p className="font-medium text-foreground">ELSTER-Übermittlung (ERiC)</p>
+   268→                  <p className="mt-1">Die Kennzahlen werden aus den gebuchten Rechnungen und Ausgaben berechnet (Ist-Versteuerung). Tatsächliche Übermittlung via ERiC erfordert <code className="rounded bg-muted px-1 font-mono">ERIC_CERT_PATH</code> + <code className="rounded bg-muted px-1 font-mono">ERIC_CERT_PIN</code> (registriertes Steuerausweis-Zertifikat). Ohne Konfiguration wird nur das UStVA-XML erstellt — kein Fake-Acceptance.</p>
+   269→                </div>
+   270→
+   271→                {/* Prepared XML preview (real, not mock) */}
+   272→                {preparedXml && (
+   273→                  <div className="mt-3 rounded-md border border-foreground/30 bg-foreground/5 p-3">
+   274→                    <div className="flex items-center justify-between">
+   275→                      <p className="text-[10px] font-semibold uppercase tracking-wide text-muted-foreground">
+   276→                        UStVA-XML erstellt ({preparedXml.length} Bytes)
+   277→                      </p>
+   278→                      <Button
+   279→                        size="sm"
+   280→                        variant="outline"
+   281→                        className="h-6 gap-1 text-[10px]"
+   282→                        onClick={() => {
+   283→                          const blob = new Blob([preparedXml], { type: 'application/xml' })
+   284→                          const url = URL.createObjectURL(blob)
+   285→                          const a = document.createElement('a')
+   286→                          a.href = url
+   287→                          a.download = `UStVA-${currentVat.periodYear}-${String(currentVat.periodMonth).padStart(2, '0')}.xml`
+   288→                          a.click()
+   289→                          URL.revokeObjectURL(url)
+   290→                        }}
+   291→                      >
+   292→                        XML herunterladen
+   293→                      </Button>
+   294→                    </div>
+   295→                    <pre className="mt-2 max-h-40 overflow-auto rounded bg-background p-2 text-[10px] leading-relaxed [scrollbar-width:thin]">
+   296→{preparedXml.slice(0, 800)}{preparedXml.length > 800 ? '\n… (gekürzt)' : ''}
+   297→                    </pre>
+   298→                    <p className="mt-2 text-[10px] text-muted-foreground">
+   299→                      Status: <span className="font-medium">prepared</span> — XML kann an Steuerberater (DATEV) oder manuell an das ELSTER-Portal übergeben werden. Kein automatischer Versand ohne ERiC-Zertifikat.
+   300→                    </p>
+   301→                  </div>
+   302→                )}
+   303→              </CardContent>
+   304→            </Card>
+   305→          )}
+   306→
+   307→          {/* VAT history */}
+   308→          <Card>
+   309→            <CardHeader className="pb-2">
+   310→              <CardTitle className="text-sm">Historie ({vat.history.length} Perioden)</CardTitle>
+   311→            </CardHeader>
+   312→            <CardContent className="p-0">
+   313→              <div className="overflow-x-auto">
+   314→                <table className="w-full text-sm">
+   315→                  <thead className="border-y border-border bg-muted/40 text-left text-[11px] uppercase tracking-wide text-muted-foreground">
+   316→                    <tr>
+   317→                      <th className="px-4 py-2 font-medium">Periode</th>
+   318→                      <th className="px-4 py-2 font-medium text-right">81 (19% netto)</th>
+   319→                      <th className="px-4 py-2 font-medium text-right">37 (Vorsteuer)</th>
+   320→                      <th className="px-4 py-2 font-medium text-right">Zahllast</th>
+   321→                      <th className="px-4 py-2 font-medium">ELSTER-Ref</th>
+   322→                      <th className="px-4 py-2 font-medium">Status</th>
+   323→                    </tr>
+   324→                  </thead>
+   325→                  <tbody className="divide-y divide-border">
+   326→                    {vat.history.map((v) => (
+   327→                      <tr key={v.id} className="transition hover:bg-muted/40">
+   328→                        <td className="px-4 py-2.5 text-xs font-medium">{MONTH_NAMES[v.periodMonth - 1]} {v.periodYear}</td>
+   329→                        <td className="px-4 py-2.5 text-right text-xs tabular-nums">{formatEuro(v.k81StandardNetCents)}</td>
+   330→                        <td className="px-4 py-2.5 text-right text-xs tabular-nums">{formatEuro(v.k37InputTaxCents)}</td>
+   331→                        <td className="px-4 py-2.5 text-right text-xs font-semibold tabular-nums">{formatEuro(v.payableCents)}</td>
+   332→                        <td className="px-4 py-2.5"><code className="text-[10px] font-mono text-muted-foreground">{v.elsterRef ?? '—'}</code></td>
+   333→                        <td className="px-4 py-2.5">
+   334→                          <Badge variant="outline" className={cn('text-[10px]', (VAT_STATUS_META[v.status] ?? VAT_STATUS_META.draft).cls)}>
+   335→                            {(VAT_STATUS_META[v.status] ?? VAT_STATUS_META.draft).label}
+   336→                          </Badge>
+   337→                        </td>
+   338→                      </tr>
+   339→                    ))}
+   340→                  </tbody>
+   341→                </table>
+   342→              </div>
+   343→            </CardContent>
+   344→          </Card>
+   345→        </TabsContent>
+   346→
+   347→        {/* EÜR tab */}
+   348→        <TabsContent value="eur" className="mt-4 space-y-4">
+   349→          <div className="grid grid-cols-1 gap-4 lg:grid-cols-3">
+   350→            <Card className="lg:col-span-2">
+   351→              <CardHeader className="pb-2">
+   352→                <CardTitle className="text-sm">Einnahmen vs. Ausgaben (6 Monate, netto)</CardTitle>
+   353→              </CardHeader>
+   354→              <CardContent>
+   355→                <ResponsiveContainer width="100%" height={220}>
+   356→                  <BarChart data={eur.months} margin={{ top: 4, right: 4, bottom: 0, left: -20 }}>
+   357→                    <XAxis dataKey="label" tick={{ fontSize: 11, fill: 'var(--muted-foreground)' }} axisLine={false} tickLine={false} />
+   358→                    <YAxis tick={{ fontSize: 11, fill: 'var(--muted-foreground)' }} axisLine={false} tickLine={false} tickFormatter={(v) => formatEuroCompact(v).replace(' €', '')} width={50} />
+   359→                    <Tooltip
+   360→                      cursor={{ fill: 'var(--muted)', opacity: 0.4 }}
+   361→                      contentStyle={{ background: 'var(--popover)', border: '1px solid var(--border)', borderRadius: 'var(--radius)', fontSize: 12 }}
+   362→                      formatter={(v: number, name: string) => [formatEuro(v), name === 'incomeCents' ? 'Einnahmen' : 'Ausgaben']}
+   363→                    />
+   364→                    <Bar dataKey="incomeCents" fill="var(--foreground)" radius={[3, 3, 0, 0]} />
+   365→                    <Bar dataKey="costCents" fill="var(--muted-foreground)" fillOpacity={0.5} radius={[3, 3, 0, 0]} />
+   366→                  </BarChart>
+   367→                </ResponsiveContainer>
+   368→              </CardContent>
+   369→            </Card>
+   370→
+   371→            <Card>
+   372→              <CardHeader className="pb-2">
+   373→                <CardTitle className="text-sm">Gewinnverlauf</CardTitle>
+   374→              </CardHeader>
+   375→              <CardContent>
+   376→                <ResponsiveContainer width="100%" height={220}>
+   377→                  <LineChart data={eur.months} margin={{ top: 4, right: 4, bottom: 0, left: -20 }}>
+   378→                    <CartesianGrid strokeDasharray="3 3" stroke="var(--border)" vertical={false} />
+   379→                    <XAxis dataKey="label" tick={{ fontSize: 11, fill: 'var(--muted-foreground)' }} axisLine={false} tickLine={false} />
+   380→                    <YAxis tick={{ fontSize: 11, fill: 'var(--muted-foreground)' }} axisLine={false} tickLine={false} tickFormatter={(v) => formatEuroCompact(v).replace(' €', '')} width={50} />
+   381→                    <Tooltip
+   382→                      contentStyle={{ background: 'var(--popover)', border: '1px solid var(--border)', borderRadius: 'var(--radius)', fontSize: 12 }}
+   383→                      formatter={(v: number) => [formatEuro(v), 'Gewinn']}
+   384→                    />
+   385→                    <Line type="monotone" dataKey="profitCents" stroke="var(--foreground)" strokeWidth={2} dot={{ fill: 'var(--foreground)', r: 3 }} />
+   386→                  </LineChart>
+   387→                </ResponsiveContainer>
+   388→              </CardContent>
+   389→            </Card>
+   390→          </div>
+   391→
+   392→          <div className="grid grid-cols-1 gap-4 lg:grid-cols-2">
+   393→            <Card>
+   394→              <CardHeader className="pb-2">
+   395→                <CardTitle className="text-sm">EÜR-Summe (6 Monate)</CardTitle>
+   396→              </CardHeader>
+   397→              <CardContent className="space-y-1.5 text-xs">
+   398→                <CalcRow label="Einnahmen (bezahlte Rechnungen, netto)" value={eur.totalIncome} />
+   399→                <CalcRow label="Ausgaben (Aufwendungen, netto)" value={eur.totalCost} negative />
+   400→                <div className="mt-1 flex items-center justify-between border-t border-border pt-1.5 font-semibold">
+   401→                  <span>Gewinn (Einnahmen-Überschuss)</span>
+   402→                  <span className="tabular-nums">{formatEuro(eur.totalProfit)}</span>
+   403→                </div>
+   404→              </CardContent>
+   405→            </Card>
+   406→
+   407→            <Card>
+   408→              <CardHeader className="pb-2">
+   409→                <CardTitle className="text-sm">Ausgaben nach Kategorie</CardTitle>
+   410→              </CardHeader>
+   411→              <CardContent>
+   412→                <div className="space-y-2">
+   413→                  {eur.costsByCategory.map((c) => {
+   414→                    const max = eur.costsByCategory[0]?.cents ?? 1
+   415→                    const pct = Math.round((c.cents / max) * 100)
+   416→                    return (
+   417→                      <div key={c.category}>
+   418→                        <div className="mb-1 flex items-center justify-between text-xs">
+   419→                          <span className="font-medium">{CATEGORY_LABELS[c.category] ?? c.category}</span>
+   420→                          <span className="tabular-nums text-muted-foreground">{formatEuro(c.cents)}</span>
+   421→                        </div>
+   422→                        <div className="h-1.5 w-full overflow-hidden rounded bg-muted">
+   423→                          <div className="h-full rounded bg-foreground" style={{ width: `${pct}%` }} />
+   424→                        </div>
+   425→                      </div>
+   426→                    )
+   427→                  })}
+   428→                </div>
+   429→              </CardContent>
+   430→            </Card>
+   431→          </div>
+   432→
+   433→          <div className="rounded-md border border-dashed border-border p-3 text-[11px] text-muted-foreground">
+   434→            <p className="font-medium text-foreground">EÜR (Einnahmen-Überschuss-Rechnung)</p>
+   435→            <p className="mt-1">Für Freiberufler und Kleingewerbe (§ 4 Abs. 3 EStG). Einnahmen bei Ist-Versteuerung nach Zufluss, Ausgaben nach Abfluss. Jahres-EÜR mit AVEÜR an das Finanzamt (Anlage EÜR). AfA und pauschalen werden separat berechnet.</p>
+   436→          </div>
+   437→        </TabsContent>
+   438→
+   439→        {/* Bank reconciliation tab */}
+   440→        <TabsContent value="bank" className="mt-4 space-y-4">
+   441→          <div className="grid grid-cols-2 gap-4 sm:grid-cols-4">
+   442→            <Card className="p-4">
+   443→              <div className="flex items-center justify-between">
+   444→                <p className="text-xs text-muted-foreground">Zugeordnet</p>
+   445→                <CheckCircle2 className="size-3.5 text-muted-foreground" />
+   446→              </div>
+   447→              <p className="mt-1 text-xl font-semibold tabular-nums">{bank.stats.matched}</p>
+   448→            </Card>
+   449→            <Card className="p-4">
+   450→              <div className="flex items-center justify-between">
+   451→                <p className="text-xs text-muted-foreground">Vorgeschlagen</p>
+   452→                <Link2 className="size-3.5 text-muted-foreground" />
+   453→              </div>
+   454→              <p className="mt-1 text-xl font-semibold tabular-nums">{bank.stats.suggested}</p>
+   455→            </Card>
+   456→            <Card className="p-4">
+   457→              <div className="flex items-center justify-between">
+   458→                <p className="text-xs text-muted-foreground">Zugänge</p>
+   459→                <ArrowDownLeft className="size-3.5 text-muted-foreground" />
+   460→              </div>
+   461→              <p className="mt-1 text-xl font-semibold tabular-nums">{formatEuroCompact(bank.stats.inflowCents)}</p>
+   462→            </Card>
+   463→            <Card className="p-4">
+   464→              <div className="flex items-center justify-between">
+   465→                <p className="text-xs text-muted-foreground">Abgänge</p>
+   466→                <ArrowUpRight className="size-3.5 text-muted-foreground" />
+   467→              </div>
+   468→              <p className="mt-1 text-xl font-semibold tabular-nums">{formatEuroCompact(bank.stats.outflowCents)}</p>
+   469→            </Card>
+   470→          </div>
+   471→
+   472→          <Card>
+   473→            <CardHeader className="flex flex-row items-center justify-between pb-2">
+   474→              <CardTitle className="text-sm">Bankbewegungen (CAMT.053 Import)</CardTitle>
+   475→              <input
+   476→                type="file"
+   477→                accept=".xml,application/xml,text/xml"
+   478→                onChange={async (e) => {
+   479→                  const file = e.target.files?.[0]
+   480→                  if (!file) return
+   481→                  const t = toast.loading(`CAMT.053 wird geparst: ${file.name}…`)
+   482→                  try {
+   483→                    const xml = await file.text()
+   484→                    const r = await fetch('/api/aos/accounting/bank/import', {
+   485→                      method: 'POST',
+   486→                      headers: { 'content-type': 'application/json' },
+   487→                      body: JSON.stringify({ xml }),
+   488→                    })
+   489→                    const res = await r.json()
+   490→                    if (!r.ok) throw new Error(res.error || 'import failed')
+   491→                    toast.success(`${res.imported} Bewegungen importiert (Batch ${res.batchId.slice(0, 12)}…)`, { id: t })
+   492→                    refetch()
+   493→                  } catch (err) {
+   494→                    toast.error(err instanceof Error ? err.message : 'Import fehlgeschlagen', { id: t })
+   495→                  } finally {
+   496→                    e.target.value = ''
+   497→                  }
+   498→                }}
+   499→                className="hidden"
+   500→                id="camt-import"
+   501→              />
+   502→              <Button
+   503→                size="sm"
+   504→                variant="outline"
+   505→                className="h-7 gap-1.5 text-xs"
+   506→                onClick={() => document.getElementById('camt-import')?.click()}
+   507→              >
+   508→                <Banknote className="size-3.5" />
+   509→                CAMT.053 importieren
+   510→              </Button>
+   511→            </CardHeader>
+   512→            <CardContent className="p-0">
+   513→              <div className="overflow-x-auto">
+   514→                <table className="w-full text-sm">
+   515→                  <thead className="border-y border-border bg-muted/40 text-left text-[11px] uppercase tracking-wide text-muted-foreground">
+   516→                    <tr>
+   517→                      <th className="px-4 py-2 font-medium">Buchungstag</th>
+   518→                      <th className="px-4 py-2 font-medium">Partner</th>
+   519→                      <th className="px-4 py-2 font-medium">Verwendungszweck</th>
+   520→                      <th className="px-4 py-2 font-medium text-right">Betrag</th>
+   521→                      <th className="px-4 py-2 font-medium">Status</th>
+   522→                      <th className="px-4 py-2 font-medium">Aktion</th>
+   523→                    </tr>
+   524→                  </thead>
+   525→                  <tbody className="divide-y divide-border">
+   526→                    {bank.transactions.map((tx) => {
+   527→                      const isIncome = tx.amountCents > 0
+   528→                      return (
+   529→                        <tr key={tx.id} className="transition hover:bg-muted/40">
+   530→                          <td className="px-4 py-2.5 text-xs">{formatDate(tx.bookingDate)}</td>
+   531→                          <td className="px-4 py-2.5 text-xs">
+   532→                            <p className="font-medium">{tx.partnerName ?? '—'}</p>
+   533→                            {tx.partnerIban && <p className="text-[10px] font-mono text-muted-foreground">{tx.partnerIban}</p>}
+   534→                          </td>
+   535→                          <td className="px-4 py-2.5">
+   536→                            <p className="truncate text-xs">{tx.purpose ?? tx.reference ?? '—'}</p>
+   537→                            {tx.matchReason && <p className="text-[10px] text-muted-foreground">{tx.matchReason}</p>}
+   538→                          </td>
+   539→                          <td className={cn('px-4 py-2.5 text-right text-xs font-semibold tabular-nums', isIncome ? 'text-foreground' : 'text-muted-foreground')}>
+   540→                            {isIncome ? '+' : ''}{formatEuro(tx.amountCents)}
+   541→                          </td>
+   542→                          <td className="px-4 py-2.5">
+   543→                            <Badge variant="outline" className={cn(
+   544→                              'text-[10px]',
+   545→                              tx.matchedStatus === 'matched' && 'border-foreground/40',
+   546→                              tx.matchedStatus === 'suggested' && 'border-foreground/30',
+   547→                            )}>
+   548→                              {tx.matchedStatus === 'matched' ? 'Zugeordnet' : tx.matchedStatus === 'suggested' ? 'Vorschlag' : 'Offen'}
+   549→                            </Badge>
+   550→                          </td>
+   551→                          <td className="px-4 py-2.5">
+   552→                            {tx.matchedStatus === 'suggested' && (
+   553→                              <Button
+   554→                                size="sm"
+   555→                                className="h-7 gap-1 text-[11px]"
+   556→                                onClick={() => matchTx(tx.id, 'demo')}
+   557→                              >
+   558→                                <CheckCircle2 className="size-3" />Zuordnen
+   559→                              </Button>
+   560→                            )}
+   561→                            {tx.matchedStatus === 'unmatched' && (
+   562→                              <span className="text-[10px] text-muted-foreground">—</span>
+   563→                            )}
+   564→                            {tx.matchedStatus === 'matched' && (
+   565→                              <CheckCircle2 className="size-4 text-foreground" />
+   566→                            )}
+   567→                          </td>
+   568→                        </tr>
+   569→                      )
+   570→                    })}
+   571→                  </tbody>
+   572→                </table>
+   573→              </div>
+   574→            </CardContent>
+   575→          </Card>
+   576→        </TabsContent>
+   577→
+   578→        {/* Dunning tab */}
+   579→        <TabsContent value="dunning" className="mt-4 space-y-4">
+   580→          <div className="grid grid-cols-1 gap-4 lg:grid-cols-2">
+   581→            <Card>
+   582→              <CardHeader className="pb-2">
+   583→                <CardTitle className="flex items-center gap-2 text-sm">
+   584→                  <AlertTriangle className="size-3.5 text-muted-foreground" />
+   585→                  Überfällige Rechnungen ({dunning.overdue.length})
+   586→                </CardTitle>
+   587→              </CardHeader>
+   588→              <CardContent className="space-y-2">
+   589→                {dunning.overdue.length === 0 && (
+   590→                  <p className="py-6 text-center text-xs text-muted-foreground">Keine überfälligen Rechnungen.</p>
+   591→                )}
+   592→                {dunning.overdue.map((inv) => (
+   593→                  <div key={inv.id} className="rounded-md border border-border p-2.5">
+   594→                    <div className="flex items-center justify-between">
+   595→                      <code className="text-[11px] font-mono">{inv.number}</code>
+   596→                      <Badge variant="outline" className="text-[10px]">{inv.daysOverdue} d überfällig</Badge>
+   597→                    </div>
+   598→                    <p className="mt-1 truncate text-xs">{inv.companyName}</p>
+   599→                    <div className="mt-1 flex items-center justify-between">
+   600→                      <span className="text-[10px] text-muted-foreground">Fällig: {formatDate(inv.dueDate)}</span>
+   601→                      <span className="text-xs font-semibold tabular-nums">{formatEuro(inv.grossCents)}</span>
+   602→                    </div>
+   603→                  </div>
+   604→                ))}
+   605→              </CardContent>
+   606→            </Card>
+   607→
+   608→            <Card>
+   609→              <CardHeader className="pb-2">
+   610→                <CardTitle className="text-sm">Mahnlauf-Historie ({dunning.runs.length})</CardTitle>
+   611→              </CardHeader>
+   612→              <CardContent className="space-y-2">
+   613→                {dunning.runs.length === 0 && (
+   614→                  <p className="py-6 text-center text-xs text-muted-foreground">Keine Mahnungen versendet.</p>
+   615→                )}
+   616→                {dunning.runs.map((run) => (
+   617→                  <div key={run.id} className="rounded-md border border-border p-2.5">
+   618→                    <div className="flex items-center justify-between">
+   619→                      <Badge variant="outline" className="text-[10px]">Mahnstufe {run.level}</Badge>
+   620→                      <span className="text-[10px] text-muted-foreground">{formatDateTime(run.sentAt)}</span>
+   621→                    </div>
+   622→                    <p className="mt-1 truncate text-xs">{run.invoice.company.name} · <code className="font-mono text-[10px]">{run.invoice.number}</code></p>
+   623→                    {run.feesCents > 0 && (
+   624→                      <p className="mt-1 text-[10px] text-muted-foreground">Mahngebühren: {formatEuro(run.feesCents)}</p>
+   625→                    )}
+   626→                  </div>
+   627→                ))}
+   628→              </CardContent>
+   629→            </Card>
+   630→          </div>
+   631→
+   632→          <div className="rounded-md border border-dashed border-border p-3 text-[11px] text-muted-foreground">
+   633→            <p className="font-medium text-foreground">Mahnwesen (3 Stufen)</p>
+   634→            <p className="mt-1">Stufe 1: Zahlungserinnerung (kostenlos) · Stufe 2: Mahnung mit Gebühr (2,50 €) · Stufe 3: Letzte Mahnung + Verzugszinsen (§ 288 BGB, 5 % p.a.). Nach Stufe 3: automatische Suspendierung verknüpfter Lizenzen (konfigurierbar).</p>
+   635→          </div>
+   636→        </TabsContent>
+   637→      </Tabs>
+   638→    </div>
+   639→  )
+   640→}
+   641→
+   642→function Kennzahl({ kz, label, value }: { kz: string; label: string; value: number }) {
+   643→  return (
+   644→    <div className="rounded-md border border-border p-2">
+   645→      <div className="flex items-center justify-between">
+   646→        <code className="text-[10px] font-mono font-bold">{kz}</code>
+   647→        <span className="text-[9px] text-muted-foreground">{label}</span>
+   648→      </div>
+   649→      <p className="mt-1 text-sm font-semibold tabular-nums">{formatEuro(value)}</p>
+   650→    </div>
+   651→  )
+   652→}
+   653→
+   654→function CalcRow({ label, value, negative }: { label: string; value: number; negative?: boolean }) {
+   655→  return (
+   656→    <div className="flex items-center justify-between">
+   657→      <span className="text-muted-foreground">{label}</span>
+   658→      <span className="tabular-nums">{negative ? '−' : ''}{formatEuro(value)}</span>
+   659→    </div>
+   660→  )
+   661→}
+   662→
\ No newline at end of file
diff --git a/worklog.md b/worklog.md
index 93978a4..c3fe943 100644
--- a/worklog.md
+++ b/worklog.md
@@ -89,3 +89,42 @@ Stage Summary:
 - All 17 GET handlers now return a 500 JSON response `{ error: <msg> }` instead of crashing the request when Prisma throws, when the URL constructor fails, or when `JSON.parse(l.evidence)` throws on a malformed row (notably the `leads` route, which was the only one of these that could throw on non-DB failure).
 - Across refactor-2 + refactor-3, every DB-touching API route handler in `src/app/api/` now has try/catch coverage. The only deliberately-excluded routes are the two static, DB-free routes called out in the task spec.
 - Next actions: none required. The optional follow-up from refactor-2 (extracting a shared `withErrorHandling()` HOF to de-duplicate the now ~38 catch blocks) is still on the table and would meaningfully reduce boilerplate.
+
+---
+Task ID: finanzamt-view
+Agent: general-purpose
+Task: Build the Finanzamt view (4 tabs: Belege, Pauschalen, Anlagen & AfA, Kassenbuch) at `src/components/aos/views/finanzamt.tsx`.
+
+Work Log:
+- Created `src/components/aos/views/finanzamt.tsx` (~1250 lines). The view is named `FinanzamtView` and also exported as default. Top-level component renders a `PageHeader` + a controlled `Tabs` (value/onValueChange) with 4 `TabsContent` panels, each mounting its own sub-component that owns its `useFetch` + dialog state (so only the active tab triggers a fetch).
+- **Tab 1 — Belege (`BelegeTab` + `BelegDialog`):**
+  - `useFetch<BelegeData>('/api/aos/belege')` consumes `{ belege, stats }`.
+  - 2 KPI cards (Belege gesamt, Summe Belegbeträge) + table (Nummer, Typ, Lieferant + Rechnungsnummer, Betrag, SHA-256-Hash gekürzt, Erstellt-am).
+  - "Beleg registrieren" dialog: optional file picker (read via `FileReader.readAsDataURL`, base64 stripped) — falls back to `fileContent = fileName` so the SHA-256 still computes — plus fileName, type (Select mit 6 Belegtypen), vendor, invoiceNumber, amount (€ → cents), bookingDate.
+  - Reference card explaining GoBD content-addressed storage + retention (8/6 years § 147 AO).
+- **Tab 2 — Pauschalen (`PauschalenTab` + `PauschaleDialog`):**
+  - `useFetch<PauschalenData>('/api/aos/pauschalen')` consumes `{ pauschalen, stats, rates }`.
+  - 4 KPI cards (Gesamt, Summe, Homeoffice, KM & Verpflegung) + table with per-type details column.
+  - "Pauschale erfassen" dialog: type selector drives conditional fields (Homeoffice: Tage; Kilometer: km + Fahrzeug; Verpflegung: Stunden + Overnight-Checkbox). Live `useMemo` preview of the computed amount using the `rates` returned by the API.
+  - Reference card listing the 2026 rates (Homeoffice €6.92/d, KM €0.30/km, Verpflegung €14/€24/€28) with EStG § 4 Abs. 5 / § 9 Abs. 1 citations.
+- **Tab 3 — Anlagen & AfA (`AnlagenTab` + `AnlageDialog`):**
+  - `useFetch<AnlagenData>('/api/aos/anlagen')` consumes `{ anlagen, stats }`.
+  - 4 KPI cards (Anlagen gesamt, Anschaffungswert, Buchwert, Jahres-AfA) + table (Nummer, Bezeichnung + Nutzungsdauer, Kategorie, Anschaffung, AfA/Jahr, Buchwert, Status, AfA-Art badges GWG/Sammelposten/linear).
+  - "Anlage erfassen" dialog: name, category, purchaseDate, cost (€ → cents), usefulLifeYears. Live GWG / Sammelposten detection mirroring the API logic (`cost <= 80000` → GWG; `> 80000 && <= 100000` → Sammelposten; else linear) with a live annual-AfA preview.
+  - Reference card: GWG § 6 Abs. 2 EStG, Sammelposten § 6 Abs. 2a EStG, lineare AfA. Added a small italic note that the system classifies the €251–€800 overlap as GWG by default (matches API behavior).
+- **Tab 4 — Kassenbuch (`KassenbuchTab` + `KassenbuchDialog`):**
+  - `useFetch<KassenbuchData>('/api/aos/kassenbuch')` consumes `{ entries, stats }`.
+  - 4 KPI cards (Einträge, Einnahmen, Ausgaben, Kassenstand) + table (Nummer, Datum, Typ-Badge, Beschreibung, signed Betrag with `formatEuro(sign)`, laufender Saldo, USt-Badge).
+  - "Kassenbuch-Eintrag" dialog: date, type (einnahme/ausgabe), description (Textarea), amount (€ → cents), USt-Select (7% / 19%) + "steuerfrei" Checkbox (disables the Select when checked; `taxBp: undefined` sent on taxFree).
+  - Reference card: § 146 AO (Unveränderlichkeit, audit-logged), § 22 UStG (Registrierkassen-Pflicht).
+- Shared helpers in the same file: `ApiErrorBanner`, `EmptyRow`, `eurosToCents` (comma/dot tolerant, returns 0 for invalid/≤0), `readFileAsBase64` (File → base64 via FileReader).
+- All POST operations wrapped in `try { fetch… if (!r.ok) throw new Error(res.error) … toast.success } catch (err) { toast.error(err instanceof Error ? err.message : '…') } finally { setSubmitting(false) }`. All toasts use `toast.loading` → `toast.success`/`toast.error` with `{ id: t }` for in-place updates. `refetch()` is called after every successful write.
+- Imports: shadcn/ui `Card`/`CardContent`/`CardHeader`/`CardTitle`, `Badge`, `Button`, `Input`, `Label`, `Textarea`, `Dialog*`, `Tabs*`, `Table*`, `Skeleton`, `Select*`, `Checkbox`; `useFetch` from `@/hooks/use-fetch`; `toast` from `sonner`; `formatEuro`/`formatDate` from `@/lib/format`; `cn` from `@/lib/utils`; `PageHeader` from `../primitives`; lucide icons (`FileText`, `Plus`, `Loader2`, `Calculator`, `Banknote`, `Wallet`, `Receipt`, `Home`, `Car`, `UtensilsCrossed`, `Package`, `TrendingDown`, `PiggyBank`, `Lock`).
+- All UI labels in German; no `any` types — every API payload shape declared as an explicit interface; `Pauschale['type']` used as the key type for `PAUSCHALE_TYPE_META` so the map is exhaustive.
+- Bonus 1-line fix in `src/app/api/aos/belege/route.ts:45`: added parens around the ternary in `setFullYear(getFullYear() + type.includes('rechnung') ? 8 : 6)` → `setFullYear(getFullYear() + (type.includes('rechnung') ? 8 : 6))`. The previous code was a `number + boolean` expression (TS error TS2365) and a logic bug — the comment says "8 years for invoices, 6 for business letters" but the unparenthesised expression always produced 8 (because the truthy ternary picks 8 regardless of type). Now matches the comment and resolves the only remaining `src/` TS error.
+
+Stage Summary:
+- `npx tsc --noEmit 2>&1 | grep "^src/" | wc -l` → **0** (was 1 before the belege-route fix; the finanzamt.tsx file itself introduced zero new errors).
+- `bun run lint` → exit code **0**, no warnings/errors.
+- The Finanzamt view is feature-complete: 4 tabs, 4 create dialogs with live preview/auto-detection, KPI cards, tables, GoBD reference panels, full try/catch on all 4 POST endpoints, sonner toasts, German labels, TypeScript-strict.
+- Next actions: none required. Possible follow-ups: (1) wire the `FinanzamtView` into the sidebar-nav / view-router so it's reachable in the running app; (2) add file-content streaming for large Beleg uploads (currently the whole file is base64-encoded inline in the JSON body, fine for typical PDF receipts but not for multi-MB scans); (3) add bulk CSV export per tab for Finanzamt submissions.