feat(sprint8): Phase 2 — Treasury frontend + PDF receipts

Backend:
- ReceiptPdfService: Generates Quittung PDF per payment (OpenPDF, A4)
- FinancialReportService: Annual financial report PDF (Jahresabschluss)
- FinanceController: Added receipt download, annual report, CSV export endpoints
- Portal receipt download with member ownership verification

Frontend:
- src/services/finance.ts: Complete React Query service (types, hooks, mutations)
- /finance: Dashboard with KPI cards, recent transactions, outstanding members
- /finance/payments: Payment list with filtering, void, receipt download
- /finance/kassenbuch: Kassenbuch ledger with date range, CSV export
- /finance/fee-schedules: Fee schedule CRUD with interval management
- /finance/reports: Annual report PDF download
- /portal/finance: Member self-service balance + payment history + receipts

Navigation & i18n:
- Added Finanzen (Wallet icon) to admin sidebar
- Portal finance page for member payments
- Comprehensive de.json + en.json finance keys (~100 translations)

cannamanage-api/src/main/java/de/cannamanage/api/controller/FinanceController.java

@@ -6,13 +6,18 @@ import de.cannamanage.domain.entity.*;
 import de.cannamanage.domain.enums.PaymentStatus;
 import de.cannamanage.domain.enums.StaffPermission;
 import de.cannamanage.service.FinanceService;
+import de.cannamanage.service.FinancialReportService;
+import de.cannamanage.service.ReceiptPdfService;
+import de.cannamanage.service.repository.ClubRepository;
 import de.cannamanage.service.repository.MemberRepository;
 import de.cannamanage.service.repository.PaymentRepository;
 import jakarta.validation.Valid;
 import org.springframework.data.domain.Page;
 import org.springframework.data.domain.PageRequest;
 import org.springframework.data.domain.Sort;
+import org.springframework.http.HttpHeaders;
 import org.springframework.http.HttpStatus;
+import org.springframework.http.MediaType;
 import org.springframework.http.ResponseEntity;
 import org.springframework.security.core.annotation.AuthenticationPrincipal;
 import org.springframework.security.core.userdetails.UserDetails;
@@ -33,13 +38,22 @@ public class FinanceController {
     private final FinanceService financeService;
     private final StaffPermissionChecker permissionChecker;
     private final MemberRepository memberRepository;
+    private final ReceiptPdfService receiptPdfService;
+    private final FinancialReportService financialReportService;
+    private final ClubRepository clubRepository;
 
     public FinanceController(FinanceService financeService,
                             StaffPermissionChecker permissionChecker,
-                            MemberRepository memberRepository) {
+                            MemberRepository memberRepository,
+                            ReceiptPdfService receiptPdfService,
+                            FinancialReportService financialReportService,
+                            ClubRepository clubRepository) {
         this.financeService = financeService;
         this.permissionChecker = permissionChecker;
         this.memberRepository = memberRepository;
+        this.receiptPdfService = receiptPdfService;
+        this.financialReportService = financialReportService;
+        this.clubRepository = clubRepository;
     }
 
     // === Fee Schedules ===
@@ -243,6 +257,106 @@ public class FinanceController {
         return ResponseEntity.ok(financeService.getMemberBalance(clubId, memberId));
     }
 
+    // === Receipt PDF Download ===
+
+    @GetMapping("/finance/payments/{id}/receipt")
+    public ResponseEntity<byte[]> downloadReceipt(@PathVariable UUID id,
+                                                   @AuthenticationPrincipal UserDetails principal) {
+        permissionChecker.requirePermission(principal, StaffPermission.VIEW_FINANCES);
+        UUID clubId = TenantContext.getCurrentTenant();
+
+        Payment payment = financeService.getPaymentById(id)
+                .orElseThrow(() -> new NoSuchElementException("Payment not found: " + id));
+        Member member = memberRepository.findById(payment.getMemberId())
+                .orElseThrow(() -> new NoSuchElementException("Member not found"));
+        Club club = clubRepository.findById(clubId)
+                .orElseThrow(() -> new NoSuchElementException("Club not found"));
+
+        byte[] pdf = receiptPdfService.generateReceipt(payment, member, club);
+        String filename = "Quittung-" + (payment.getReceiptNumber() != null
+                ? payment.getReceiptNumber() : id.toString().substring(0, 8)) + ".pdf";
+
+        return ResponseEntity.ok()
+                .header(HttpHeaders.CONTENT_DISPOSITION, "attachment; filename=\"" + filename + "\"")
+                .contentType(MediaType.APPLICATION_PDF)
+                .contentLength(pdf.length)
+                .body(pdf);
+    }
+
+    // === Annual Report PDF ===
+
+    @GetMapping("/finance/reports/annual")
+    public ResponseEntity<byte[]> downloadAnnualReport(@RequestParam int year,
+                                                        @AuthenticationPrincipal UserDetails principal) {
+        permissionChecker.requirePermission(principal, StaffPermission.VIEW_FINANCES);
+        UUID clubId = TenantContext.getCurrentTenant();
+
+        Club club = clubRepository.findById(clubId)
+                .orElseThrow(() -> new NoSuchElementException("Club not found"));
+
+        FinancialReportService.AnnualReportData reportData = financeService.buildAnnualReportData(clubId, year);
+        byte[] pdf = financialReportService.generateAnnualReport(reportData, club);
+        String filename = "Jahresabschluss-" + year + "-" + club.getName().replaceAll("\\s+", "_") + ".pdf";
+
+        return ResponseEntity.ok()
+                .header(HttpHeaders.CONTENT_DISPOSITION, "attachment; filename=\"" + filename + "\"")
+                .contentType(MediaType.APPLICATION_PDF)
+                .contentLength(pdf.length)
+                .body(pdf);
+    }
+
+    // === Kassenbuch CSV Export ===
+
+    @GetMapping("/finance/ledger/export")
+    public ResponseEntity<byte[]> exportLedgerCsv(@RequestParam LocalDate from,
+                                                    @RequestParam LocalDate to,
+                                                    @AuthenticationPrincipal UserDetails principal) {
+        permissionChecker.requirePermission(principal, StaffPermission.VIEW_FINANCES);
+        UUID clubId = TenantContext.getCurrentTenant();
+
+        byte[] csv = financeService.exportLedgerCsv(clubId, from, to);
+        String filename = "Kassenbuch-" + from + "-" + to + ".csv";
+
+        return ResponseEntity.ok()
+                .header(HttpHeaders.CONTENT_DISPOSITION, "attachment; filename=\"" + filename + "\"")
+                .contentType(MediaType.parseMediaType("text/csv; charset=ISO-8859-1"))
+                .contentLength(csv.length)
+                .body(csv);
+    }
+
+    // === Portal: Receipt download (own payments only) ===
+
+    @GetMapping("/portal/finance/payments/{id}/receipt")
+    public ResponseEntity<byte[]> downloadMyReceipt(@PathVariable UUID id,
+                                                     @AuthenticationPrincipal UserDetails principal) {
+        UUID userId = UUID.fromString(principal.getUsername());
+        UUID clubId = TenantContext.getCurrentTenant();
+        UUID memberId = getMemberIdForUser(userId, clubId);
+
+        Payment payment = financeService.getPaymentById(id)
+                .orElseThrow(() -> new NoSuchElementException("Payment not found: " + id));
+
+        // Verify payment belongs to the requesting member
+        if (!payment.getMemberId().equals(memberId)) {
+            return ResponseEntity.status(HttpStatus.FORBIDDEN).build();
+        }
+
+        Member member = memberRepository.findById(memberId)
+                .orElseThrow(() -> new NoSuchElementException("Member not found"));
+        Club club = clubRepository.findById(clubId)
+                .orElseThrow(() -> new NoSuchElementException("Club not found"));
+
+        byte[] pdf = receiptPdfService.generateReceipt(payment, member, club);
+        String filename = "Quittung-" + (payment.getReceiptNumber() != null
+                ? payment.getReceiptNumber() : id.toString().substring(0, 8)) + ".pdf";
+
+        return ResponseEntity.ok()
+                .header(HttpHeaders.CONTENT_DISPOSITION, "attachment; filename=\"" + filename + "\"")
+                .contentType(MediaType.APPLICATION_PDF)
+                .contentLength(pdf.length)
+                .body(pdf);
+    }
+
     private UUID getMemberIdForUser(UUID userId, UUID clubId) {
         return memberRepository.findByUserId(userId)
                 .map(Member::getId)

cannamanage-frontend/messages/de.json

@@ -839,5 +839,115 @@
     "topicLocked": "Dieses Thema ist gesperrt. Neue Antworten sind nicht möglich.",
     "reportReason": "Grund der Meldung:",
     "backToTopics": "Zurück zur Übersicht"
+  },
+  "finance": {
+    "title": "Vereinsfinanzen",
+    "subtitle": "Übersicht über Einnahmen, Ausgaben und Mitgliedsbeiträge",
+    "totalBalance": "Gesamtsaldo",
+    "incomeThisMonth": "Einnahmen (Monat)",
+    "expensesThisMonth": "Ausgaben (Monat)",
+    "outstandingMembers": "Offene Beiträge",
+    "outstandingTitle": "Säumige Mitglieder",
+    "monthsOverdue": "Monate überfällig",
+    "noOutstanding": "Keine offenen Beiträge",
+    "recentTransactions": "Letzte Buchungen",
+    "noTransactions": "Keine Buchungen vorhanden",
+    "recordPayment": "Zahlung erfassen",
+    "recordExpense": "Ausgabe erfassen",
+    "payments": "Zahlungen",
+    "kassenbuch": "Kassenbuch",
+    "feeSchedules": "Beitragsordnung",
+    "reports": "Berichte",
+    "exportCsv": "CSV exportieren",
+    "from": "Von",
+    "to": "Bis",
+    "date": "Datum",
+    "type": "Typ",
+    "description": "Beschreibung",
+    "income": "Einnahme",
+    "expense": "Ausgabe",
+    "balance": "Saldo",
+    "incomeLabel": "Einnahme",
+    "expenseLabel": "Ausgabe",
+    "loading": "Laden...",
+    "previous": "Zurück",
+    "next": "Weiter",
+    "member": "Mitglied",
+    "amount": "Betrag",
+    "period": "Zeitraum",
+    "paymentMethod": "Zahlungsart",
+    "actions": "Aktionen",
+    "filterByStatus": "Nach Status filtern",
+    "allStatuses": "Alle",
+    "noPayments": "Keine Zahlungen vorhanden",
+    "voidReason": "Grund für die Stornierung:",
+    "memberIdPlaceholder": "Mitglieds-ID eingeben",
+    "periodFrom": "Zeitraum von",
+    "periodTo": "Zeitraum bis",
+    "reference": "Referenz",
+    "referencePlaceholder": "z.B. Überweisungsreferenz",
+    "expenseReferencePlaceholder": "z.B. Rechnungsnummer",
+    "saving": "Wird gespeichert...",
+    "category": "Kategorie",
+    "descriptionPlaceholder": "z.B. Stromrechnung Juni",
+    "bankTransfer": "Überweisung",
+    "cash": "Bar",
+    "sepa": "SEPA-Lastschrift",
+    "card": "Kartenzahlung",
+    "createFeeSchedule": "Beitragssatz erstellen",
+    "scheduleName": "Bezeichnung",
+    "scheduleNamePlaceholder": "z.B. Monatsbeitrag Standard",
+    "intervalLabel": "Intervall",
+    "scheduleDescPlaceholder": "Optionale Beschreibung",
+    "default": "Standard",
+    "deactivate": "Deaktivieren",
+    "noFeeSchedules": "Keine Beitragssätze vorhanden",
+    "annualReport": "Jahresabschluss",
+    "annualReportDescription": "Vollständiger Finanzbericht mit Einnahmen, Ausgaben und Mitgliederbeiträgen.",
+    "auditorReport": "Kassenprüfbericht",
+    "auditorReportDescription": "Bericht für den Kassenprüfer mit allen Transaktionsdetails.",
+    "downloadPdf": "PDF herunterladen",
+    "comingSoon": "Demnächst verfügbar",
+    "status": {
+      "label": "Status",
+      "paid": "Bezahlt",
+      "pending": "Ausstehend",
+      "overdue": "Überfällig",
+      "voided": "Storniert"
+    },
+    "method": {
+      "BANK_TRANSFER": "Überweisung",
+      "CASH": "Bar",
+      "SEPA": "SEPA-Lastschrift",
+      "CARD": "Kartenzahlung"
+    },
+    "interval": {
+      "MONTHLY": "Monatlich",
+      "QUARTERLY": "Vierteljährlich",
+      "YEARLY": "Jährlich",
+      "ONE_TIME": "Einmalig"
+    },
+    "categories": {
+      "rent": "Miete",
+      "utilities": "Nebenkosten",
+      "equipment": "Ausstattung",
+      "seeds": "Saatgut",
+      "supplies": "Verbrauchsmaterial",
+      "insurance": "Versicherung",
+      "legal": "Rechtsberatung",
+      "other": "Sonstiges"
+    },
+    "portal": {
+      "title": "Meine Zahlungen",
+      "currentBalance": "Aktueller Saldo",
+      "allPaid": "Alle Beiträge bezahlt",
+      "paymentDue": "Zahlung fällig",
+      "noFeeAssigned": "Kein Beitragssatz zugewiesen",
+      "feeSchedule": "Beitragssatz",
+      "noFee": "Keiner",
+      "lastPayment": "Letzte Zahlung",
+      "paymentHistory": "Zahlungshistorie",
+      "noPayments": "Noch keine Zahlungen vorhanden"
+    }
   }
 }

cannamanage-frontend/messages/en.json

@@ -839,5 +839,115 @@
     "topicLocked": "This topic is locked. New replies are not possible.",
     "reportReason": "Reason for report:",
     "backToTopics": "Back to overview"
+  },
+  "finance": {
+    "title": "Club Finances",
+    "subtitle": "Overview of income, expenses, and member contributions",
+    "totalBalance": "Total Balance",
+    "incomeThisMonth": "Income (Month)",
+    "expensesThisMonth": "Expenses (Month)",
+    "outstandingMembers": "Outstanding Fees",
+    "outstandingTitle": "Outstanding Members",
+    "monthsOverdue": "months overdue",
+    "noOutstanding": "No outstanding fees",
+    "recentTransactions": "Recent Transactions",
+    "noTransactions": "No transactions available",
+    "recordPayment": "Record Payment",
+    "recordExpense": "Record Expense",
+    "payments": "Payments",
+    "kassenbuch": "Cash Book",
+    "feeSchedules": "Fee Schedules",
+    "reports": "Reports",
+    "exportCsv": "Export CSV",
+    "from": "From",
+    "to": "To",
+    "date": "Date",
+    "type": "Type",
+    "description": "Description",
+    "income": "Income",
+    "expense": "Expense",
+    "balance": "Balance",
+    "incomeLabel": "Income",
+    "expenseLabel": "Expense",
+    "loading": "Loading...",
+    "previous": "Previous",
+    "next": "Next",
+    "member": "Member",
+    "amount": "Amount",
+    "period": "Period",
+    "paymentMethod": "Payment Method",
+    "actions": "Actions",
+    "filterByStatus": "Filter by status",
+    "allStatuses": "All",
+    "noPayments": "No payments available",
+    "voidReason": "Reason for voiding:",
+    "memberIdPlaceholder": "Enter member ID",
+    "periodFrom": "Period from",
+    "periodTo": "Period to",
+    "reference": "Reference",
+    "referencePlaceholder": "e.g. transfer reference",
+    "expenseReferencePlaceholder": "e.g. invoice number",
+    "saving": "Saving...",
+    "category": "Category",
+    "descriptionPlaceholder": "e.g. Electricity bill June",
+    "bankTransfer": "Bank Transfer",
+    "cash": "Cash",
+    "sepa": "SEPA Direct Debit",
+    "card": "Card Payment",
+    "createFeeSchedule": "Create Fee Schedule",
+    "scheduleName": "Name",
+    "scheduleNamePlaceholder": "e.g. Standard Monthly Fee",
+    "intervalLabel": "Interval",
+    "scheduleDescPlaceholder": "Optional description",
+    "default": "Default",
+    "deactivate": "Deactivate",
+    "noFeeSchedules": "No fee schedules available",
+    "annualReport": "Annual Report",
+    "annualReportDescription": "Complete financial report with income, expenses, and member contributions.",
+    "auditorReport": "Auditor Report",
+    "auditorReportDescription": "Report for the auditor with all transaction details.",
+    "downloadPdf": "Download PDF",
+    "comingSoon": "Coming soon",
+    "status": {
+      "label": "Status",
+      "paid": "Paid",
+      "pending": "Pending",
+      "overdue": "Overdue",
+      "voided": "Voided"
+    },
+    "method": {
+      "BANK_TRANSFER": "Bank Transfer",
+      "CASH": "Cash",
+      "SEPA": "SEPA Direct Debit",
+      "CARD": "Card Payment"
+    },
+    "interval": {
+      "MONTHLY": "Monthly",
+      "QUARTERLY": "Quarterly",
+      "YEARLY": "Yearly",
+      "ONE_TIME": "One-time"
+    },
+    "categories": {
+      "rent": "Rent",
+      "utilities": "Utilities",
+      "equipment": "Equipment",
+      "seeds": "Seeds",
+      "supplies": "Supplies",
+      "insurance": "Insurance",
+      "legal": "Legal",
+      "other": "Other"
+    },
+    "portal": {
+      "title": "My Payments",
+      "currentBalance": "Current Balance",
+      "allPaid": "All fees paid",
+      "paymentDue": "Payment due",
+      "noFeeAssigned": "No fee schedule assigned",
+      "feeSchedule": "Fee Schedule",
+      "noFee": "None",
+      "lastPayment": "Last payment",
+      "paymentHistory": "Payment History",
+      "noPayments": "No payments yet"
+    }
   }
 }

cannamanage-frontend/src/app/(dashboard-layout)/finance/fee-schedules/page.tsx

@@ -0,0 +1,181 @@
+"use client"
+
+import { useState } from "react"
+import {
+  formatAmountCents,
+  useCreateFeeScheduleMutation,
+  useDeactivateFeeScheduleMutation,
+  useFeeSchedulesQuery,
+} from "@/services/finance"
+import { useTranslations } from "next-intl"
+import { Plus, Power } from "lucide-react"
+
+import type { CreateFeeScheduleRequest, FeeInterval } from "@/services/finance"
+
+import { Badge } from "@/components/ui/badge"
+import { Button } from "@/components/ui/button"
+import { Card, CardContent, CardHeader, CardTitle } from "@/components/ui/card"
+import {
+  Dialog,
+  DialogContent,
+  DialogHeader,
+  DialogTitle,
+  DialogTrigger,
+} from "@/components/ui/dialog"
+import { Input } from "@/components/ui/input"
+import { Label } from "@/components/ui/label"
+import { Select } from "@/components/ui/select"
+
+export default function FeeSchedulesPage() {
+  const t = useTranslations("finance")
+  const { data: schedules, isLoading } = useFeeSchedulesQuery()
+  const createMutation = useCreateFeeScheduleMutation()
+  const deactivateMutation = useDeactivateFeeScheduleMutation()
+  const [showCreate, setShowCreate] = useState(false)
+
+  return (
+    <div className="space-y-6">
+      <div className="flex items-center justify-between">
+        <h1 className="text-2xl font-bold">{t("feeSchedules")}</h1>
+        <Dialog open={showCreate} onOpenChange={setShowCreate}>
+          <DialogTrigger asChild>
+            <Button>
+              <Plus className="mr-2 h-4 w-4" />
+              {t("createFeeSchedule")}
+            </Button>
+          </DialogTrigger>
+          <DialogContent>
+            <DialogHeader>
+              <DialogTitle>{t("createFeeSchedule")}</DialogTitle>
+            </DialogHeader>
+            <FeeScheduleForm
+              onSubmit={(data) => {
+                createMutation.mutate(data, {
+                  onSuccess: () => setShowCreate(false),
+                })
+              }}
+              isLoading={createMutation.isPending}
+            />
+          </DialogContent>
+        </Dialog>
+      </div>
+
+      <div className="grid gap-4 md:grid-cols-2 lg:grid-cols-3">
+        {schedules?.map((schedule) => (
+          <Card key={schedule.id}>
+            <CardHeader className="flex flex-row items-center justify-between pb-2">
+              <CardTitle className="text-base">{schedule.name}</CardTitle>
+              {schedule.isDefault && (
+                <Badge variant="secondary">{t("default")}</Badge>
+              )}
+            </CardHeader>
+            <CardContent>
+              <div className="space-y-2">
+                <div className="text-2xl font-bold">
+                  {formatAmountCents(schedule.amountCents)}
+                </div>
+                <div className="text-sm text-muted-foreground">
+                  {t(`interval.${schedule.interval}`)}
+                </div>
+                {schedule.description && (
+                  <p className="text-sm text-muted-foreground">
+                    {schedule.description}
+                  </p>
+                )}
+                <div className="flex gap-2 pt-2">
+                  <Button
+                    variant="outline"
+                    size="sm"
+                    onClick={() => deactivateMutation.mutate(schedule.id)}
+                    disabled={!schedule.active}
+                  >
+                    <Power className="mr-1 h-3 w-3" />
+                    {t("deactivate")}
+                  </Button>
+                </div>
+              </div>
+            </CardContent>
+          </Card>
+        ))}
+        {!schedules?.length && !isLoading && (
+          <p className="col-span-full text-center text-muted-foreground">
+            {t("noFeeSchedules")}
+          </p>
+        )}
+      </div>
+    </div>
+  )
+}
+
+function FeeScheduleForm({
+  onSubmit,
+  isLoading,
+}: {
+  onSubmit: (data: CreateFeeScheduleRequest) => void
+  isLoading: boolean
+}) {
+  const t = useTranslations("finance")
+  const [name, setName] = useState("")
+  const [amount, setAmount] = useState("")
+  const [interval, setInterval] = useState<FeeInterval>("MONTHLY")
+  const [description, setDescription] = useState("")
+
+  const handleSubmit = (e: React.FormEvent) => {
+    e.preventDefault()
+    onSubmit({
+      name,
+      amountCents: Math.round(parseFloat(amount) * 100),
+      interval,
+      description: description || undefined,
+    })
+  }
+
+  return (
+    <form onSubmit={handleSubmit} className="space-y-4">
+      <div className="space-y-2">
+        <Label>{t("scheduleName")}</Label>
+        <Input
+          value={name}
+          onChange={(e) => setName(e.target.value)}
+          placeholder={t("scheduleNamePlaceholder")}
+          required
+        />
+      </div>
+      <div className="space-y-2">
+        <Label>{t("amount")}</Label>
+        <Input
+          type="number"
+          step="0.01"
+          min="0.01"
+          value={amount}
+          onChange={(e) => setAmount(e.target.value)}
+          placeholder="30.00"
+          required
+        />
+      </div>
+      <div className="space-y-2">
+        <Label>{t("intervalLabel")}</Label>
+        <Select
+          value={interval}
+          onChange={(e) => setInterval(e.target.value as FeeInterval)}
+        >
+          <option value="MONTHLY">{t("interval.MONTHLY")}</option>
+          <option value="QUARTERLY">{t("interval.QUARTERLY")}</option>
+          <option value="YEARLY">{t("interval.YEARLY")}</option>
+          <option value="ONE_TIME">{t("interval.ONE_TIME")}</option>
+        </Select>
+      </div>
+      <div className="space-y-2">
+        <Label>{t("description")}</Label>
+        <Input
+          value={description}
+          onChange={(e) => setDescription(e.target.value)}
+          placeholder={t("scheduleDescPlaceholder")}
+        />
+      </div>
+      <Button type="submit" disabled={isLoading} className="w-full">
+        {isLoading ? t("saving") : t("createFeeSchedule")}
+      </Button>
+    </form>
+  )
+}

cannamanage-frontend/src/app/(dashboard-layout)/finance/kassenbuch/page.tsx

@@ -0,0 +1,157 @@
+"use client"
+
+import { useState } from "react"
+import {
+  formatAmountCents,
+  getKassenbuchCsvDownloadUrl,
+  useLedgerQuery,
+} from "@/services/finance"
+import { endOfMonth, format, startOfMonth } from "date-fns"
+import { useTranslations } from "next-intl"
+import { Download, TrendingDown, TrendingUp } from "lucide-react"
+
+import { Button } from "@/components/ui/button"
+import { Card, CardContent } from "@/components/ui/card"
+import { Input } from "@/components/ui/input"
+import { Label } from "@/components/ui/label"
+
+export default function KassenbuchPage() {
+  const t = useTranslations("finance")
+  const now = new Date()
+  const [from, setFrom] = useState(format(startOfMonth(now), "yyyy-MM-dd"))
+  const [to, setTo] = useState(format(endOfMonth(now), "yyyy-MM-dd"))
+  const [page, setPage] = useState(0)
+
+  const { data: ledger, isLoading } = useLedgerQuery(from, to, {
+    page,
+    size: 50,
+  })
+
+  return (
+    <div className="space-y-6">
+      <div className="flex items-center justify-between">
+        <h1 className="text-2xl font-bold">{t("kassenbuch")}</h1>
+        <a href={getKassenbuchCsvDownloadUrl(from, to)}>
+          <Button variant="outline">
+            <Download className="mr-2 h-4 w-4" />
+            {t("exportCsv")}
+          </Button>
+        </a>
+      </div>
+
+      {/* Date range picker */}
+      <Card>
+        <CardContent className="flex items-end gap-4 pt-6">
+          <div className="space-y-2">
+            <Label>{t("from")}</Label>
+            <Input
+              type="date"
+              value={from}
+              onChange={(e) => setFrom(e.target.value)}
+            />
+          </div>
+          <div className="space-y-2">
+            <Label>{t("to")}</Label>
+            <Input
+              type="date"
+              value={to}
+              onChange={(e) => setTo(e.target.value)}
+            />
+          </div>
+        </CardContent>
+      </Card>
+
+      {/* Ledger table */}
+      <Card>
+        <CardContent className="p-0">
+          <div className="overflow-x-auto">
+            <table className="w-full text-sm">
+              <thead>
+                <tr className="border-b bg-muted/50">
+                  <th className="p-3 text-left font-medium">{t("date")}</th>
+                  <th className="p-3 text-left font-medium">{t("type")}</th>
+                  <th className="p-3 text-left font-medium">
+                    {t("description")}
+                  </th>
+                  <th className="p-3 text-right font-medium">{t("income")}</th>
+                  <th className="p-3 text-right font-medium">{t("expense")}</th>
+                  <th className="p-3 text-right font-medium">{t("balance")}</th>
+                </tr>
+              </thead>
+              <tbody>
+                {ledger?.content?.map((entry) => (
+                  <tr key={entry.id} className="border-b">
+                    <td className="p-3">{entry.transactionDate}</td>
+                    <td className="p-3">
+                      <span className="flex items-center gap-1">
+                        {entry.transactionType === "INCOME" ? (
+                          <TrendingUp className="h-3 w-3 text-green-600" />
+                        ) : (
+                          <TrendingDown className="h-3 w-3 text-red-600" />
+                        )}
+                        {entry.transactionType === "INCOME"
+                          ? t("incomeLabel")
+                          : t("expenseLabel")}
+                      </span>
+                    </td>
+                    <td className="p-3">{entry.description}</td>
+                    <td className="p-3 text-right text-green-600">
+                      {entry.transactionType === "INCOME"
+                        ? formatAmountCents(entry.amountCents)
+                        : ""}
+                    </td>
+                    <td className="p-3 text-right text-red-600">
+                      {entry.transactionType === "EXPENSE"
+                        ? formatAmountCents(entry.amountCents)
+                        : ""}
+                    </td>
+                    <td className="p-3 text-right font-medium">
+                      {entry.runningBalanceCents != null
+                        ? formatAmountCents(entry.runningBalanceCents)
+                        : "—"}
+                    </td>
+                  </tr>
+                ))}
+                {(!ledger?.content || ledger.content.length === 0) && (
+                  <tr>
+                    <td
+                      colSpan={6}
+                      className="p-6 text-center text-muted-foreground"
+                    >
+                      {isLoading ? t("loading") : t("noTransactions")}
+                    </td>
+                  </tr>
+                )}
+              </tbody>
+            </table>
+          </div>
+        </CardContent>
+      </Card>
+
+      {/* Pagination */}
+      {ledger && ledger.totalPages > 1 && (
+        <div className="flex justify-center gap-2">
+          <Button
+            variant="outline"
+            size="sm"
+            disabled={page === 0}
+            onClick={() => setPage(page - 1)}
+          >
+            {t("previous")}
+          </Button>
+          <span className="flex items-center px-3 text-sm text-muted-foreground">
+            {page + 1} / {ledger.totalPages}
+          </span>
+          <Button
+            variant="outline"
+            size="sm"
+            disabled={page >= ledger.totalPages - 1}
+            onClick={() => setPage(page + 1)}
+          >
+            {t("next")}
+          </Button>
+        </div>
+      )}
+    </div>
+  )
+}

cannamanage-frontend/src/app/(dashboard-layout)/finance/page.tsx

@@ -0,0 +1,457 @@
+"use client"
+
+import { useState } from "react"
+import {
+  formatAmountCents,
+  getKassenbuchCsvDownloadUrl,
+  useFinancialSummaryQuery,
+  useLedgerQuery,
+  useOutstandingMembersQuery,
+  useRecordExpenseMutation,
+  useRecordPaymentMutation,
+} from "@/services/finance"
+import { endOfMonth, format, startOfMonth } from "date-fns"
+import { useTranslations } from "next-intl"
+import {
+  AlertTriangle,
+  Banknote,
+  Download,
+  Plus,
+  TrendingDown,
+  TrendingUp,
+} from "lucide-react"
+
+import type {
+  ExpenseCategory,
+  PaymentMethod,
+  RecordExpenseRequest,
+  RecordPaymentRequest,
+} from "@/services/finance"
+
+import { Badge } from "@/components/ui/badge"
+import { Button } from "@/components/ui/button"
+import { Card, CardContent, CardHeader, CardTitle } from "@/components/ui/card"
+import {
+  Dialog,
+  DialogContent,
+  DialogHeader,
+  DialogTitle,
+  DialogTrigger,
+} from "@/components/ui/dialog"
+import { Input } from "@/components/ui/input"
+import { Label } from "@/components/ui/label"
+import { Select } from "@/components/ui/select"
+
+export default function FinancePage() {
+  const t = useTranslations("finance")
+  const now = new Date()
+  const monthStart = format(startOfMonth(now), "yyyy-MM-dd")
+  const monthEnd = format(endOfMonth(now), "yyyy-MM-dd")
+
+  const { data: summary } = useFinancialSummaryQuery(monthStart, monthEnd)
+  const { data: outstanding } = useOutstandingMembersQuery()
+  const { data: ledger } = useLedgerQuery(monthStart, monthEnd, {
+    page: 0,
+    size: 10,
+  })
+
+  const [showPaymentDialog, setShowPaymentDialog] = useState(false)
+  const [showExpenseDialog, setShowExpenseDialog] = useState(false)
+
+  const recordPayment = useRecordPaymentMutation()
+  const recordExpense = useRecordExpenseMutation()
+
+  return (
+    <div className="space-y-6">
+      <div className="flex items-center justify-between">
+        <div>
+          <h1 className="text-2xl font-bold">{t("title")}</h1>
+          <p className="text-muted-foreground">{t("subtitle")}</p>
+        </div>
+        <div className="flex gap-2">
+          <Dialog open={showPaymentDialog} onOpenChange={setShowPaymentDialog}>
+            <DialogTrigger asChild>
+              <Button>
+                <Plus className="mr-2 h-4 w-4" />
+                {t("recordPayment")}
+              </Button>
+            </DialogTrigger>
+            <DialogContent>
+              <DialogHeader>
+                <DialogTitle>{t("recordPayment")}</DialogTitle>
+              </DialogHeader>
+              <PaymentForm
+                onSubmit={(data) => {
+                  recordPayment.mutate(data, {
+                    onSuccess: () => setShowPaymentDialog(false),
+                  })
+                }}
+                isLoading={recordPayment.isPending}
+              />
+            </DialogContent>
+          </Dialog>
+
+          <Dialog open={showExpenseDialog} onOpenChange={setShowExpenseDialog}>
+            <DialogTrigger asChild>
+              <Button variant="outline">
+                <Plus className="mr-2 h-4 w-4" />
+                {t("recordExpense")}
+              </Button>
+            </DialogTrigger>
+            <DialogContent>
+              <DialogHeader>
+                <DialogTitle>{t("recordExpense")}</DialogTitle>
+              </DialogHeader>
+              <ExpenseForm
+                onSubmit={(data) => {
+                  recordExpense.mutate(data, {
+                    onSuccess: () => setShowExpenseDialog(false),
+                  })
+                }}
+                isLoading={recordExpense.isPending}
+              />
+            </DialogContent>
+          </Dialog>
+        </div>
+      </div>
+
+      {/* KPI Cards */}
+      <div className="grid gap-4 md:grid-cols-2 lg:grid-cols-4">
+        <Card>
+          <CardHeader className="flex flex-row items-center justify-between pb-2">
+            <CardTitle className="text-sm font-medium">
+              {t("totalBalance")}
+            </CardTitle>
+            <Banknote className="h-4 w-4 text-muted-foreground" />
+          </CardHeader>
+          <CardContent>
+            <div className="text-2xl font-bold">
+              {summary ? formatAmountCents(summary.netBalanceCents) : "—"}
+            </div>
+          </CardContent>
+        </Card>
+        <Card>
+          <CardHeader className="flex flex-row items-center justify-between pb-2">
+            <CardTitle className="text-sm font-medium">
+              {t("incomeThisMonth")}
+            </CardTitle>
+            <TrendingUp className="h-4 w-4 text-green-600" />
+          </CardHeader>
+          <CardContent>
+            <div className="text-2xl font-bold text-green-600">
+              {summary ? formatAmountCents(summary.incomeThisMonthCents) : "—"}
+            </div>
+          </CardContent>
+        </Card>
+        <Card>
+          <CardHeader className="flex flex-row items-center justify-between pb-2">
+            <CardTitle className="text-sm font-medium">
+              {t("expensesThisMonth")}
+            </CardTitle>
+            <TrendingDown className="h-4 w-4 text-red-600" />
+          </CardHeader>
+          <CardContent>
+            <div className="text-2xl font-bold text-red-600">
+              {summary
+                ? formatAmountCents(summary.expensesThisMonthCents)
+                : "—"}
+            </div>
+          </CardContent>
+        </Card>
+        <Card>
+          <CardHeader className="flex flex-row items-center justify-between pb-2">
+            <CardTitle className="text-sm font-medium">
+              {t("outstandingMembers")}
+            </CardTitle>
+            <AlertTriangle className="h-4 w-4 text-yellow-600" />
+          </CardHeader>
+          <CardContent>
+            <div className="text-2xl font-bold text-yellow-600">
+              {summary ? summary.outstandingMembersCount : "—"}
+            </div>
+          </CardContent>
+        </Card>
+      </div>
+
+      {/* Recent Transactions & Outstanding */}
+      <div className="grid gap-4 lg:grid-cols-3">
+        <Card className="lg:col-span-2">
+          <CardHeader className="flex flex-row items-center justify-between">
+            <CardTitle>{t("recentTransactions")}</CardTitle>
+            <a href={getKassenbuchCsvDownloadUrl(monthStart, monthEnd)}>
+              <Button variant="ghost" size="sm">
+                <Download className="mr-2 h-4 w-4" />
+                CSV
+              </Button>
+            </a>
+          </CardHeader>
+          <CardContent>
+            {ledger?.content && ledger.content.length > 0 ? (
+              <div className="space-y-2">
+                {ledger.content.map((entry) => (
+                  <div
+                    key={entry.id}
+                    className="flex items-center justify-between rounded-lg border p-3"
+                  >
+                    <div className="flex items-center gap-3">
+                      <div
+                        className={`rounded-full p-1.5 ${
+                          entry.transactionType === "INCOME"
+                            ? "bg-green-100 text-green-700 dark:bg-green-900/30 dark:text-green-400"
+                            : "bg-red-100 text-red-700 dark:bg-red-900/30 dark:text-red-400"
+                        }`}
+                      >
+                        {entry.transactionType === "INCOME" ? (
+                          <TrendingUp className="h-4 w-4" />
+                        ) : (
+                          <TrendingDown className="h-4 w-4" />
+                        )}
+                      </div>
+                      <div>
+                        <p className="text-sm font-medium">
+                          {entry.description}
+                        </p>
+                        <p className="text-xs text-muted-foreground">
+                          {entry.transactionDate}
+                        </p>
+                      </div>
+                    </div>
+                    <span
+                      className={`text-sm font-medium ${
+                        entry.transactionType === "INCOME"
+                          ? "text-green-600"
+                          : "text-red-600"
+                      }`}
+                    >
+                      {entry.transactionType === "INCOME" ? "+" : "-"}
+                      {formatAmountCents(entry.amountCents)}
+                    </span>
+                  </div>
+                ))}
+              </div>
+            ) : (
+              <p className="text-center text-muted-foreground">
+                {t("noTransactions")}
+              </p>
+            )}
+          </CardContent>
+        </Card>
+
+        <Card>
+          <CardHeader>
+            <CardTitle>{t("outstandingTitle")}</CardTitle>
+          </CardHeader>
+          <CardContent>
+            {outstanding && outstanding.length > 0 ? (
+              <div className="space-y-3">
+                {outstanding.slice(0, 5).map((member) => (
+                  <div
+                    key={member.memberId}
+                    className="flex items-center justify-between"
+                  >
+                    <div>
+                      <p className="text-sm font-medium">{member.memberName}</p>
+                      <p className="text-xs text-muted-foreground">
+                        {member.monthsOverdue} {t("monthsOverdue")}
+                      </p>
+                    </div>
+                    <Badge variant="destructive">
+                      {formatAmountCents(member.outstandingCents)}
+                    </Badge>
+                  </div>
+                ))}
+              </div>
+            ) : (
+              <p className="text-center text-sm text-muted-foreground">
+                {t("noOutstanding")}
+              </p>
+            )}
+          </CardContent>
+        </Card>
+      </div>
+    </div>
+  )
+}
+
+function PaymentForm({
+  onSubmit,
+  isLoading,
+}: {
+  onSubmit: (data: RecordPaymentRequest) => void
+  isLoading: boolean
+}) {
+  const t = useTranslations("finance")
+  const [memberId, setMemberId] = useState("")
+  const [amount, setAmount] = useState("")
+  const [method, setMethod] = useState<PaymentMethod>("BANK_TRANSFER")
+  const [periodFrom, setPeriodFrom] = useState("")
+  const [periodTo, setPeriodTo] = useState("")
+  const [reference, setReference] = useState("")
+
+  const handleSubmit = (e: React.FormEvent) => {
+    e.preventDefault()
+    onSubmit({
+      memberId,
+      amountCents: Math.round(parseFloat(amount) * 100),
+      paymentMethod: method,
+      periodFrom: periodFrom || undefined,
+      periodTo: periodTo || undefined,
+      reference: reference || undefined,
+    })
+  }
+
+  return (
+    <form onSubmit={handleSubmit} className="space-y-4">
+      <div className="space-y-2">
+        <Label>{t("member")}</Label>
+        <Input
+          value={memberId}
+          onChange={(e) => setMemberId(e.target.value)}
+          placeholder={t("memberIdPlaceholder")}
+          required
+        />
+      </div>
+      <div className="space-y-2">
+        <Label>{t("amount")}</Label>
+        <Input
+          type="number"
+          step="0.01"
+          min="0.01"
+          value={amount}
+          onChange={(e) => setAmount(e.target.value)}
+          placeholder="30.00"
+          required
+        />
+      </div>
+      <div className="space-y-2">
+        <Label>{t("paymentMethod")}</Label>
+        <Select
+          value={method}
+          onChange={(e) => setMethod(e.target.value as PaymentMethod)}
+        >
+          <option value="BANK_TRANSFER">{t("bankTransfer")}</option>
+          <option value="CASH">{t("cash")}</option>
+          <option value="SEPA">{t("sepa")}</option>
+          <option value="CARD">{t("card")}</option>
+        </Select>
+      </div>
+      <div className="grid grid-cols-2 gap-4">
+        <div className="space-y-2">
+          <Label>{t("periodFrom")}</Label>
+          <Input
+            type="date"
+            value={periodFrom}
+            onChange={(e) => setPeriodFrom(e.target.value)}
+          />
+        </div>
+        <div className="space-y-2">
+          <Label>{t("periodTo")}</Label>
+          <Input
+            type="date"
+            value={periodTo}
+            onChange={(e) => setPeriodTo(e.target.value)}
+          />
+        </div>
+      </div>
+      <div className="space-y-2">
+        <Label>{t("reference")}</Label>
+        <Input
+          value={reference}
+          onChange={(e) => setReference(e.target.value)}
+          placeholder={t("referencePlaceholder")}
+        />
+      </div>
+      <Button type="submit" disabled={isLoading} className="w-full">
+        {isLoading ? t("saving") : t("recordPayment")}
+      </Button>
+    </form>
+  )
+}
+
+function ExpenseForm({
+  onSubmit,
+  isLoading,
+}: {
+  onSubmit: (data: RecordExpenseRequest) => void
+  isLoading: boolean
+}) {
+  const t = useTranslations("finance")
+  const [category, setCategory] = useState<ExpenseCategory>("OTHER")
+  const [amount, setAmount] = useState("")
+  const [description, setDescription] = useState("")
+  const [reference, setReference] = useState("")
+  const [date, setDate] = useState(format(new Date(), "yyyy-MM-dd"))
+
+  const handleSubmit = (e: React.FormEvent) => {
+    e.preventDefault()
+    onSubmit({
+      category,
+      amountCents: Math.round(parseFloat(amount) * 100),
+      description,
+      reference: reference || undefined,
+      transactionDate: date || undefined,
+    })
+  }
+
+  return (
+    <form onSubmit={handleSubmit} className="space-y-4">
+      <div className="space-y-2">
+        <Label>{t("category")}</Label>
+        <Select
+          value={category}
+          onChange={(e) => setCategory(e.target.value as ExpenseCategory)}
+        >
+          <option value="RENT">{t("categories.rent")}</option>
+          <option value="UTILITIES">{t("categories.utilities")}</option>
+          <option value="EQUIPMENT">{t("categories.equipment")}</option>
+          <option value="SEEDS">{t("categories.seeds")}</option>
+          <option value="SUPPLIES">{t("categories.supplies")}</option>
+          <option value="INSURANCE">{t("categories.insurance")}</option>
+          <option value="LEGAL">{t("categories.legal")}</option>
+          <option value="OTHER">{t("categories.other")}</option>
+        </Select>
+      </div>
+      <div className="space-y-2">
+        <Label>{t("amount")}</Label>
+        <Input
+          type="number"
+          step="0.01"
+          min="0.01"
+          value={amount}
+          onChange={(e) => setAmount(e.target.value)}
+          placeholder="85.00"
+          required
+        />
+      </div>
+      <div className="space-y-2">
+        <Label>{t("description")}</Label>
+        <Input
+          value={description}
+          onChange={(e) => setDescription(e.target.value)}
+          placeholder={t("descriptionPlaceholder")}
+          required
+        />
+      </div>
+      <div className="space-y-2">
+        <Label>{t("date")}</Label>
+        <Input
+          type="date"
+          value={date}
+          onChange={(e) => setDate(e.target.value)}
+          required
+        />
+      </div>
+      <div className="space-y-2">
+        <Label>{t("reference")}</Label>
+        <Input
+          value={reference}
+          onChange={(e) => setReference(e.target.value)}
+          placeholder={t("expenseReferencePlaceholder")}
+        />
+      </div>
+      <Button type="submit" disabled={isLoading} className="w-full">
+        {isLoading ? t("saving") : t("recordExpense")}
+      </Button>
+    </form>
+  )
+}

cannamanage-frontend/src/app/(dashboard-layout)/finance/payments/page.tsx

@@ -0,0 +1,169 @@
+"use client"
+
+import { useState } from "react"
+import {
+  formatAmountCents,
+  getReceiptDownloadUrl,
+  usePaymentsQuery,
+  useVoidPaymentMutation,
+} from "@/services/finance"
+import { useTranslations } from "next-intl"
+import { Ban, Receipt } from "lucide-react"
+
+import type { PaymentStatus } from "@/services/finance"
+
+import { Badge } from "@/components/ui/badge"
+import { Button } from "@/components/ui/button"
+import { Card, CardContent } from "@/components/ui/card"
+import { Select } from "@/components/ui/select"
+
+export default function PaymentsPage() {
+  const t = useTranslations("finance")
+  const [statusFilter, setStatusFilter] = useState<string>("ALL")
+  const [page, setPage] = useState(0)
+
+  const { data: payments, isLoading } = usePaymentsQuery({
+    status:
+      statusFilter === "ALL" ? undefined : (statusFilter as PaymentStatus),
+    page,
+    size: 20,
+  })
+
+  const voidMutation = useVoidPaymentMutation()
+
+  const handleVoid = (id: string) => {
+    const reason = prompt(t("voidReason"))
+    if (reason) {
+      voidMutation.mutate({ id, reason })
+    }
+  }
+
+  return (
+    <div className="space-y-6">
+      <div className="flex items-center justify-between">
+        <h1 className="text-2xl font-bold">{t("payments")}</h1>
+        <Select
+          value={statusFilter}
+          onChange={(e) => setStatusFilter(e.target.value)}
+          className="w-[180px]"
+        >
+          <option value="ALL">{t("allStatuses")}</option>
+          <option value="PAID">{t("status.paid")}</option>
+          <option value="PENDING">{t("status.pending")}</option>
+          <option value="OVERDUE">{t("status.overdue")}</option>
+          <option value="VOIDED">{t("status.voided")}</option>
+        </Select>
+      </div>
+
+      <Card>
+        <CardContent className="p-0">
+          <div className="overflow-x-auto">
+            <table className="w-full text-sm">
+              <thead>
+                <tr className="border-b bg-muted/50">
+                  <th className="p-3 text-left font-medium">{t("member")}</th>
+                  <th className="p-3 text-left font-medium">{t("amount")}</th>
+                  <th className="p-3 text-left font-medium">{t("period")}</th>
+                  <th className="p-3 text-left font-medium">
+                    {t("paymentMethod")}
+                  </th>
+                  <th className="p-3 text-left font-medium">{t("date")}</th>
+                  <th className="p-3 text-left font-medium">
+                    {t("status.label")}
+                  </th>
+                  <th className="p-3 text-left font-medium">{t("actions")}</th>
+                </tr>
+              </thead>
+              <tbody>
+                {payments?.content?.map((payment) => (
+                  <tr key={payment.id} className="border-b">
+                    <td className="p-3">
+                      {payment.memberName || payment.memberId.substring(0, 8)}
+                    </td>
+                    <td className="p-3 font-medium">
+                      {formatAmountCents(payment.amountCents)}
+                    </td>
+                    <td className="p-3 text-muted-foreground">
+                      {payment.periodFrom && payment.periodTo
+                        ? `${payment.periodFrom} – ${payment.periodTo}`
+                        : "—"}
+                    </td>
+                    <td className="p-3">
+                      {t(`method.${payment.paymentMethod}`)}
+                    </td>
+                    <td className="p-3">{payment.paymentDate}</td>
+                    <td className="p-3">
+                      <Badge
+                        variant={payment.voided ? "destructive" : "default"}
+                      >
+                        {payment.voided ? t("status.voided") : t("status.paid")}
+                      </Badge>
+                    </td>
+                    <td className="p-3">
+                      <div className="flex gap-1">
+                        {!payment.voided && (
+                          <>
+                            <a
+                              href={getReceiptDownloadUrl(payment.id)}
+                              target="_blank"
+                              rel="noopener noreferrer"
+                            >
+                              <Button variant="ghost" size="sm">
+                                <Receipt className="h-4 w-4" />
+                              </Button>
+                            </a>
+                            <Button
+                              variant="ghost"
+                              size="sm"
+                              onClick={() => handleVoid(payment.id)}
+                            >
+                              <Ban className="h-4 w-4 text-red-500" />
+                            </Button>
+                          </>
+                        )}
+                      </div>
+                    </td>
+                  </tr>
+                ))}
+                {(!payments?.content || payments.content.length === 0) && (
+                  <tr>
+                    <td
+                      colSpan={7}
+                      className="p-6 text-center text-muted-foreground"
+                    >
+                      {isLoading ? t("loading") : t("noPayments")}
+                    </td>
+                  </tr>
+                )}
+              </tbody>
+            </table>
+          </div>
+        </CardContent>
+      </Card>
+
+      {payments && payments.totalPages > 1 && (
+        <div className="flex justify-center gap-2">
+          <Button
+            variant="outline"
+            size="sm"
+            disabled={page === 0}
+            onClick={() => setPage(page - 1)}
+          >
+            {t("previous")}
+          </Button>
+          <span className="flex items-center px-3 text-sm text-muted-foreground">
+            {page + 1} / {payments.totalPages}
+          </span>
+          <Button
+            variant="outline"
+            size="sm"
+            disabled={page >= payments.totalPages - 1}
+            onClick={() => setPage(page + 1)}
+          >
+            {t("next")}
+          </Button>
+        </div>
+      )}
+    </div>
+  )
+}

cannamanage-frontend/src/app/(dashboard-layout)/finance/reports/page.tsx

@@ -0,0 +1,80 @@
+"use client"
+
+import { useState } from "react"
+import { getAnnualReportDownloadUrl } from "@/services/finance"
+import { useTranslations } from "next-intl"
+import { Download, FileText } from "lucide-react"
+
+import { Button } from "@/components/ui/button"
+import { Card, CardContent, CardHeader, CardTitle } from "@/components/ui/card"
+import { Select } from "@/components/ui/select"
+
+export default function ReportsPage() {
+  const t = useTranslations("finance")
+  const currentYear = new Date().getFullYear()
+  const [selectedYear, setSelectedYear] = useState(String(currentYear))
+
+  const years = Array.from({ length: 5 }, (_, i) => currentYear - i)
+
+  return (
+    <div className="space-y-6">
+      <h1 className="text-2xl font-bold">{t("reports")}</h1>
+
+      <div className="grid gap-4 md:grid-cols-2">
+        <Card>
+          <CardHeader>
+            <CardTitle className="flex items-center gap-2">
+              <FileText className="h-5 w-5" />
+              {t("annualReport")}
+            </CardTitle>
+          </CardHeader>
+          <CardContent className="space-y-4">
+            <p className="text-sm text-muted-foreground">
+              {t("annualReportDescription")}
+            </p>
+            <div className="flex items-end gap-4">
+              <Select
+                value={selectedYear}
+                onChange={(e) => setSelectedYear(e.target.value)}
+              >
+                {years.map((year) => (
+                  <option key={year} value={String(year)}>
+                    {year}
+                  </option>
+                ))}
+              </Select>
+              <a
+                href={getAnnualReportDownloadUrl(parseInt(selectedYear))}
+                target="_blank"
+                rel="noopener noreferrer"
+              >
+                <Button>
+                  <Download className="mr-2 h-4 w-4" />
+                  {t("downloadPdf")}
+                </Button>
+              </a>
+            </div>
+          </CardContent>
+        </Card>
+
+        <Card>
+          <CardHeader>
+            <CardTitle className="flex items-center gap-2">
+              <FileText className="h-5 w-5" />
+              {t("auditorReport")}
+            </CardTitle>
+          </CardHeader>
+          <CardContent className="space-y-4">
+            <p className="text-sm text-muted-foreground">
+              {t("auditorReportDescription")}
+            </p>
+            <Button variant="outline" disabled>
+              <Download className="mr-2 h-4 w-4" />
+              {t("comingSoon")}
+            </Button>
+          </CardContent>
+        </Card>
+      </div>
+    </div>
+  )
+}

cannamanage-frontend/src/app/(portal-layout)/portal/finance/page.tsx

@@ -0,0 +1,138 @@
+"use client"
+
+import {
+  formatAmountCents,
+  getPortalReceiptDownloadUrl,
+  useMyBalanceQuery,
+  useMyPaymentsQuery,
+} from "@/services/finance"
+import { useTranslations } from "next-intl"
+import { AlertCircle, CheckCircle, Clock, Receipt } from "lucide-react"
+
+import { Badge } from "@/components/ui/badge"
+import { Button } from "@/components/ui/button"
+import { Card, CardContent, CardHeader, CardTitle } from "@/components/ui/card"
+
+export default function PortalFinancePage() {
+  const t = useTranslations("finance")
+  const { data: balance } = useMyBalanceQuery()
+  const { data: payments } = useMyPaymentsQuery({ page: 0, size: 20 })
+
+  return (
+    <div className="space-y-6">
+      <h1 className="text-2xl font-bold">{t("portal.title")}</h1>
+
+      {/* Balance Cards */}
+      <div className="grid gap-4 md:grid-cols-2">
+        <Card>
+          <CardHeader className="flex flex-row items-center justify-between pb-2">
+            <CardTitle className="text-sm font-medium">
+              {t("portal.currentBalance")}
+            </CardTitle>
+            {balance?.status === "CURRENT" ? (
+              <CheckCircle className="h-5 w-5 text-green-600" />
+            ) : balance?.status === "OVERDUE" ? (
+              <AlertCircle className="h-5 w-5 text-red-600" />
+            ) : (
+              <Clock className="h-5 w-5 text-muted-foreground" />
+            )}
+          </CardHeader>
+          <CardContent>
+            <div
+              className={`text-2xl font-bold ${
+                balance?.outstandingCents === 0
+                  ? "text-green-600"
+                  : (balance?.outstandingCents ?? 0) > 0
+                    ? "text-red-600"
+                    : ""
+              }`}
+            >
+              {balance ? formatAmountCents(balance.outstandingCents) : "—"}
+            </div>
+            <p className="mt-1 text-xs text-muted-foreground">
+              {balance?.status === "CURRENT"
+                ? t("portal.allPaid")
+                : balance?.status === "OVERDUE"
+                  ? t("portal.paymentDue")
+                  : t("portal.noFeeAssigned")}
+            </p>
+          </CardContent>
+        </Card>
+
+        <Card>
+          <CardHeader className="flex flex-row items-center justify-between pb-2">
+            <CardTitle className="text-sm font-medium">
+              {t("portal.feeSchedule")}
+            </CardTitle>
+          </CardHeader>
+          <CardContent>
+            <div className="text-lg font-medium">
+              {balance?.feeScheduleName || t("portal.noFee")}
+            </div>
+            {balance?.lastPaymentDate && (
+              <p className="mt-1 text-xs text-muted-foreground">
+                {t("portal.lastPayment")}: {balance.lastPaymentDate}
+              </p>
+            )}
+          </CardContent>
+        </Card>
+      </div>
+
+      {/* Payment History */}
+      <Card>
+        <CardHeader>
+          <CardTitle>{t("portal.paymentHistory")}</CardTitle>
+        </CardHeader>
+        <CardContent>
+          {payments?.content && payments.content.length > 0 ? (
+            <div className="space-y-3">
+              {payments.content.map((payment) => (
+                <div
+                  key={payment.id}
+                  className="flex items-center justify-between rounded-lg border p-3"
+                >
+                  <div className="flex items-center gap-3">
+                    <div className="rounded-full bg-green-100 p-1.5 text-green-700 dark:bg-green-900/30 dark:text-green-400">
+                      <CheckCircle className="h-4 w-4" />
+                    </div>
+                    <div>
+                      <p className="text-sm font-medium">
+                        {formatAmountCents(payment.amountCents)}
+                      </p>
+                      <p className="text-xs text-muted-foreground">
+                        {payment.paymentDate}
+                        {payment.periodFrom &&
+                          payment.periodTo &&
+                          ` • ${payment.periodFrom} – ${payment.periodTo}`}
+                      </p>
+                    </div>
+                  </div>
+                  <div className="flex items-center gap-2">
+                    <Badge variant={payment.voided ? "destructive" : "default"}>
+                      {payment.voided ? t("status.voided") : t("status.paid")}
+                    </Badge>
+                    {!payment.voided && (
+                      <a
+                        href={getPortalReceiptDownloadUrl(payment.id)}
+                        target="_blank"
+                        rel="noopener noreferrer"
+                      >
+                        <Button variant="ghost" size="sm">
+                          <Receipt className="h-4 w-4" />
+                        </Button>
+                      </a>
+                    )}
+                  </div>
+                </div>
+              ))}
+            </div>
+          ) : (
+            <p className="text-center text-sm text-muted-foreground">
+              {t("portal.noPayments")}
+            </p>
+          )}
+        </CardContent>
+      </Card>
+    </div>
+  )
+}

cannamanage-frontend/src/data/navigations.ts

@@ -39,6 +39,11 @@ export const navigationsData: NavigationType[] = [
         href: "/info-board",
         iconName: "Megaphone",
       },
+      {
+        title: "Finanzen",
+        href: "/finance",
+        iconName: "Wallet",
+      },
       {
         title: "Kalender",
         href: "/calendar",

cannamanage-frontend/src/services/finance.ts

@@ -0,0 +1,399 @@
+import { useMutation, useQuery, useQueryClient } from "@tanstack/react-query"
+
+import { apiClient } from "@/lib/api-client"
+
+// --- Types ---
+
+export type PaymentMethod = "CASH" | "BANK_TRANSFER" | "SEPA" | "CARD"
+export type PaymentStatus = "PAID" | "PENDING" | "OVERDUE" | "VOIDED"
+export type FeeInterval = "MONTHLY" | "QUARTERLY" | "YEARLY" | "ONE_TIME"
+export type ExpenseCategory =
+  | "RENT"
+  | "UTILITIES"
+  | "EQUIPMENT"
+  | "SEEDS"
+  | "SUPPLIES"
+  | "INSURANCE"
+  | "LEGAL"
+  | "OTHER"
+export type TransactionType = "INCOME" | "EXPENSE"
+
+export interface FeeSchedule {
+  id: string
+  tenantId: string
+  name: string
+  amountCents: number
+  interval: FeeInterval
+  description: string | null
+  active: boolean
+  isDefault: boolean
+  createdAt: string
+  updatedAt: string
+}
+
+export interface MemberFeeAssignment {
+  id: string
+  tenantId: string
+  memberId: string
+  feeScheduleId: string
+  validFrom: string
+  validUntil: string | null
+  notes: string | null
+  createdAt: string
+}
+
+export interface Payment {
+  id: string
+  tenantId: string
+  memberId: string
+  memberName?: string
+  amountCents: number
+  paymentDate: string
+  paymentMethod: PaymentMethod
+  reference: string | null
+  periodFrom: string | null
+  periodTo: string | null
+  receiptNumber: string | null
+  notes: string | null
+  voided: boolean
+  voidedReason: string | null
+  voidedAt: string | null
+  recordedBy: string
+  createdAt: string
+}
+
+export interface LedgerEntry {
+  id: string
+  tenantId: string
+  transactionDate: string
+  transactionType: TransactionType
+  category: string | null
+  description: string
+  amountCents: number
+  reference: string | null
+  relatedPaymentId: string | null
+  relatedExpenseId: string | null
+  runningBalanceCents?: number
+  recordedBy: string
+  createdAt: string
+}
+
+export interface FinancialSummary {
+  totalIncomeCents: number
+  totalExpenseCents: number
+  netBalanceCents: number
+  incomeThisMonthCents: number
+  expensesThisMonthCents: number
+  outstandingMembersCount: number
+  totalOutstandingCents: number
+}
+
+export interface MemberBalance {
+  memberId: string
+  memberName: string
+  feeScheduleName: string | null
+  totalDueCents: number
+  totalPaidCents: number
+  outstandingCents: number
+  lastPaymentDate: string | null
+  status: "CURRENT" | "OVERDUE" | "NO_FEE"
+}
+
+export interface OutstandingMember {
+  memberId: string
+  memberName: string
+  memberNumber: string | null
+  outstandingCents: number
+  lastPaymentDate: string | null
+  monthsOverdue: number
+}
+
+// --- Request Types ---
+
+export interface CreateFeeScheduleRequest {
+  name: string
+  amountCents: number
+  interval: FeeInterval
+  description?: string
+  isDefault?: boolean
+}
+
+export interface UpdateFeeScheduleRequest {
+  name?: string
+  amountCents?: number
+  interval?: FeeInterval
+  description?: string
+  isDefault?: boolean
+}
+
+export interface AssignFeeRequest {
+  feeScheduleId: string
+  validFrom: string
+}
+
+export interface RecordPaymentRequest {
+  memberId: string
+  amountCents: number
+  paymentMethod: PaymentMethod
+  periodFrom?: string
+  periodTo?: string
+  reference?: string
+  notes?: string
+}
+
+export interface VoidPaymentRequest {
+  reason: string
+}
+
+export interface RecordExpenseRequest {
+  category: ExpenseCategory
+  amountCents: number
+  description: string
+  reference?: string
+  transactionDate?: string
+}
+
+// --- Response Types ---
+
+export interface PaginatedResponse<T> {
+  content: T[]
+  totalElements: number
+  totalPages: number
+  number: number
+  size: number
+}
+
+// --- Admin Query Hooks ---
+
+export function useFeeSchedulesQuery() {
+  return useQuery({
+    queryKey: ["finance", "fee-schedules"],
+    queryFn: () => apiClient<FeeSchedule[]>("/finance/fee-schedules"),
+  })
+}
+
+export function usePaymentsQuery(options?: {
+  memberId?: string
+  status?: PaymentStatus
+  page?: number
+  size?: number
+}) {
+  return useQuery({
+    queryKey: ["finance", "payments", options],
+    queryFn: () => {
+      const params = new URLSearchParams()
+      if (options?.memberId) params.set("memberId", options.memberId)
+      if (options?.status) params.set("status", options.status)
+      params.set("page", String(options?.page ?? 0))
+      params.set("size", String(options?.size ?? 20))
+      return apiClient<PaginatedResponse<Payment>>(
+        `/finance/payments?${params}`
+      )
+    },
+  })
+}
+
+export function useLedgerQuery(
+  from: string,
+  to: string,
+  options?: { page?: number; size?: number }
+) {
+  return useQuery({
+    queryKey: ["finance", "ledger", from, to, options],
+    queryFn: () => {
+      const params = new URLSearchParams()
+      params.set("from", from)
+      params.set("to", to)
+      params.set("page", String(options?.page ?? 0))
+      params.set("size", String(options?.size ?? 50))
+      return apiClient<PaginatedResponse<LedgerEntry>>(
+        `/finance/ledger?${params}`
+      )
+    },
+    enabled: !!from && !!to,
+  })
+}
+
+export function useFinancialSummaryQuery(from: string, to: string) {
+  return useQuery({
+    queryKey: ["finance", "summary", from, to],
+    queryFn: () =>
+      apiClient<FinancialSummary>(`/finance/summary?from=${from}&to=${to}`),
+    enabled: !!from && !!to,
+  })
+}
+
+export function useOutstandingMembersQuery() {
+  return useQuery({
+    queryKey: ["finance", "outstanding"],
+    queryFn: () => apiClient<OutstandingMember[]>("/finance/outstanding"),
+  })
+}
+
+export function useMemberBalanceQuery(memberId: string | undefined) {
+  return useQuery({
+    queryKey: ["finance", "balance", memberId],
+    queryFn: () =>
+      apiClient<MemberBalance>(`/finance/members/${memberId}/balance`),
+    enabled: !!memberId,
+  })
+}
+
+// --- Portal Query Hooks ---
+
+export function useMyPaymentsQuery(options?: { page?: number; size?: number }) {
+  return useQuery({
+    queryKey: ["portal", "finance", "payments", options],
+    queryFn: () => {
+      const params = new URLSearchParams()
+      params.set("page", String(options?.page ?? 0))
+      params.set("size", String(options?.size ?? 20))
+      return apiClient<PaginatedResponse<Payment>>(
+        `/portal/finance/payments?${params}`
+      )
+    },
+  })
+}
+
+export function useMyBalanceQuery() {
+  return useQuery({
+    queryKey: ["portal", "finance", "balance"],
+    queryFn: () => apiClient<MemberBalance>("/portal/finance/balance"),
+  })
+}
+
+// --- Mutation Hooks ---
+
+export function useCreateFeeScheduleMutation() {
+  const queryClient = useQueryClient()
+  return useMutation({
+    mutationFn: (data: CreateFeeScheduleRequest) =>
+      apiClient<FeeSchedule>("/finance/fee-schedules", {
+        method: "POST",
+        body: data,
+      }),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ["finance", "fee-schedules"] })
+    },
+  })
+}
+
+export function useUpdateFeeScheduleMutation(id: string) {
+  const queryClient = useQueryClient()
+  return useMutation({
+    mutationFn: (data: UpdateFeeScheduleRequest) =>
+      apiClient<FeeSchedule>(`/finance/fee-schedules/${id}`, {
+        method: "PUT",
+        body: data,
+      }),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ["finance", "fee-schedules"] })
+    },
+  })
+}
+
+export function useDeactivateFeeScheduleMutation() {
+  const queryClient = useQueryClient()
+  return useMutation({
+    mutationFn: (id: string) =>
+      apiClient<void>(`/finance/fee-schedules/${id}/deactivate`, {
+        method: "POST",
+      }),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ["finance", "fee-schedules"] })
+    },
+  })
+}
+
+export function useAssignFeeMutation() {
+  const queryClient = useQueryClient()
+  return useMutation({
+    mutationFn: ({
+      memberId,
+      ...data
+    }: AssignFeeRequest & { memberId: string }) =>
+      apiClient<MemberFeeAssignment>(
+        `/finance/members/${memberId}/assign-fee`,
+        {
+          method: "POST",
+          body: data,
+        }
+      ),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ["finance"] })
+    },
+  })
+}
+
+export function useRecordPaymentMutation() {
+  const queryClient = useQueryClient()
+  return useMutation({
+    mutationFn: (data: RecordPaymentRequest) =>
+      apiClient<Payment>("/finance/payments", {
+        method: "POST",
+        body: data,
+      }),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ["finance"] })
+    },
+  })
+}
+
+export function useVoidPaymentMutation() {
+  const queryClient = useQueryClient()
+  return useMutation({
+    mutationFn: ({ id, reason }: { id: string; reason: string }) =>
+      apiClient<Payment>(`/finance/payments/${id}/void`, {
+        method: "POST",
+        body: { reason } as VoidPaymentRequest,
+      }),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ["finance"] })
+    },
+  })
+}
+
+export function useRecordExpenseMutation() {
+  const queryClient = useQueryClient()
+  return useMutation({
+    mutationFn: (data: RecordExpenseRequest) =>
+      apiClient<LedgerEntry>("/finance/expenses", {
+        method: "POST",
+        body: data,
+      }),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ["finance"] })
+    },
+  })
+}
+
+// --- Utility: PDF Download ---
+
+export function getReceiptDownloadUrl(paymentId: string): string {
+  return `/api/backend/finance/payments/${paymentId}/receipt`
+}
+
+export function getPortalReceiptDownloadUrl(paymentId: string): string {
+  return `/api/backend/portal/finance/payments/${paymentId}/receipt`
+}
+
+export function getAnnualReportDownloadUrl(year: number): string {
+  return `/api/backend/finance/reports/annual?year=${year}`
+}
+
+export function getKassenbuchCsvDownloadUrl(from: string, to: string): string {
+  return `/api/backend/finance/ledger/export?from=${from}&to=${to}`
+}
+
+// --- Utility: Amount formatting ---
+
+export function formatAmountCents(cents: number): string {
+  return new Intl.NumberFormat("de-DE", {
+    style: "currency",
+    currency: "EUR",
+  }).format(cents / 100)
+}
+
+export function formatAmountCentsShort(cents: number): string {
+  return `${(cents / 100).toFixed(2).replace(".", ",")} €`
+}

cannamanage-service/src/main/java/de/cannamanage/service/FinancialReportService.java

@@ -0,0 +1,286 @@
+package de.cannamanage.service;
+
+import com.lowagie.text.*;
+import com.lowagie.text.pdf.PdfPCell;
+import com.lowagie.text.pdf.PdfPTable;
+import com.lowagie.text.pdf.PdfWriter;
+import de.cannamanage.domain.entity.Club;
+import org.slf4j.Logger;
+import org.slf4j.LoggerFactory;
+import org.springframework.stereotype.Service;
+
+import java.awt.Color;
+import java.io.ByteArrayOutputStream;
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.time.Year;
+import java.time.format.DateTimeFormatter;
+import java.time.format.TextStyle;
+import java.util.List;
+import java.util.Locale;
+import java.util.Map;
+
+/**
+ * Generates the annual financial report (Jahresabschluss) as PDF.
+ * Content: Income/expense totals, monthly breakdown, category breakdown, member payment summary.
+ * Legal basis: §259 BGB (Rechenschaftspflicht), §147 AO (10-year retention).
+ */
+@Service
+public class FinancialReportService {
+
+    private static final Logger log = LoggerFactory.getLogger(FinancialReportService.class);
+
+    private static final Font HEADER_FONT = new Font(Font.HELVETICA, 16, Font.BOLD);
+    private static final Font TITLE_FONT = new Font(Font.HELVETICA, 12, Font.BOLD);
+    private static final Font SUBTITLE_FONT = new Font(Font.HELVETICA, 10, Font.BOLD);
+    private static final Font NORMAL_FONT = new Font(Font.HELVETICA, 10, Font.NORMAL);
+    private static final Font TABLE_HEADER_FONT = new Font(Font.HELVETICA, 9, Font.BOLD, Color.WHITE);
+    private static final Font TABLE_CELL_FONT = new Font(Font.HELVETICA, 9, Font.NORMAL);
+    private static final Font TABLE_CELL_BOLD = new Font(Font.HELVETICA, 9, Font.BOLD);
+    private static final Font FOOTER_FONT = new Font(Font.HELVETICA, 8, Font.ITALIC, Color.GRAY);
+
+    private static final Color PRIMARY_COLOR = new Color(34, 87, 58); // Dark green
+    private static final Color HEADER_BG = new Color(34, 87, 58);
+    private static final Color LIGHT_BG = new Color(245, 248, 245);
+    private static final Color INCOME_COLOR = new Color(22, 163, 74);
+    private static final Color EXPENSE_COLOR = new Color(220, 38, 38);
+
+    private static final DateTimeFormatter DATE_FMT = DateTimeFormatter.ofPattern("dd.MM.yyyy");
+
+    /**
+     * DTO for annual report data.
+     */
+    public record AnnualReportData(
+            int year,
+            BigDecimal totalIncome,
+            BigDecimal totalExpenses,
+            BigDecimal netBalance,
+            List<MonthlyBreakdown> monthlyBreakdown,
+            List<CategoryBreakdown> expensesByCategory,
+            int totalMembers,
+            int paidMembers,
+            BigDecimal totalOutstanding
+    ) {}
+
+    public record MonthlyBreakdown(
+            int month,
+            String monthName,
+            BigDecimal income,
+            BigDecimal expenses,
+            BigDecimal net
+    ) {}
+
+    public record CategoryBreakdown(
+            String category,
+            BigDecimal amount,
+            double percentage
+    ) {}
+
+    /**
+     * Generate the annual financial report PDF.
+     */
+    public byte[] generateAnnualReport(AnnualReportData data, Club club) {
+        ByteArrayOutputStream baos = new ByteArrayOutputStream();
+        Document document = new Document(PageSize.A4, 50, 50, 50, 50);
+
+        try {
+            PdfWriter writer = PdfWriter.getInstance(document, baos);
+            writer.setPageEvent(new PdfFooterHandler());
+            document.open();
+
+            // === Page 1: Cover & Summary ===
+
+            // Club header
+            Paragraph clubHeader = new Paragraph(club.getName(), HEADER_FONT);
+            clubHeader.setSpacingAfter(5);
+            document.add(clubHeader);
+
+            // Title
+            Paragraph title = new Paragraph(
+                    "Jahresabschluss " + data.year(), TITLE_FONT);
+            title.setSpacingAfter(5);
+            document.add(title);
+
+            // Subtitle
+            Paragraph subtitle = new Paragraph(
+                    "Finanzübersicht für das Geschäftsjahr " + data.year(),
+                    NORMAL_FONT);
+            subtitle.setSpacingAfter(20);
+            document.add(subtitle);
+
+            // --- Summary KPIs ---
+            addSectionTitle(document, "Zusammenfassung");
+
+            PdfPTable summaryTable = new PdfPTable(2);
+            summaryTable.setWidthPercentage(60);
+            summaryTable.setHorizontalAlignment(Element.ALIGN_LEFT);
+            summaryTable.setSpacingAfter(20);
+
+            addSummaryRow(summaryTable, "Gesamteinnahmen",
+                    formatEuro(data.totalIncome()), INCOME_COLOR);
+            addSummaryRow(summaryTable, "Gesamtausgaben",
+                    formatEuro(data.totalExpenses()), EXPENSE_COLOR);
+            addSummaryRow(summaryTable, "Saldo",
+                    formatEuro(data.netBalance()),
+                    data.netBalance().signum() >= 0 ? INCOME_COLOR : EXPENSE_COLOR);
+
+            document.add(summaryTable);
+
+            // --- Member payment summary ---
+            addSectionTitle(document, "Mitgliederbeiträge");
+
+            PdfPTable memberTable = new PdfPTable(2);
+            memberTable.setWidthPercentage(60);
+            memberTable.setHorizontalAlignment(Element.ALIGN_LEFT);
+            memberTable.setSpacingAfter(20);
+
+            addSummaryRow(memberTable, "Mitglieder gesamt",
+                    String.valueOf(data.totalMembers()), Color.BLACK);
+            addSummaryRow(memberTable, "Beiträge bezahlt",
+                    String.valueOf(data.paidMembers()), INCOME_COLOR);
+            addSummaryRow(memberTable, "Offene Beiträge",
+                    formatEuro(data.totalOutstanding()), EXPENSE_COLOR);
+
+            document.add(memberTable);
+
+            // --- Monthly Breakdown Table ---
+            addSectionTitle(document, "Monatliche Übersicht");
+
+            PdfPTable monthlyTable = new PdfPTable(4);
+            monthlyTable.setWidthPercentage(100);
+            monthlyTable.setWidths(new float[]{30f, 23f, 23f, 24f});
+            monthlyTable.setSpacingAfter(20);
+
+            addColoredHeader(monthlyTable, "Monat");
+            addColoredHeader(monthlyTable, "Einnahmen");
+            addColoredHeader(monthlyTable, "Ausgaben");
+            addColoredHeader(monthlyTable, "Saldo");
+
+            BigDecimal runningTotal = BigDecimal.ZERO;
+            for (MonthlyBreakdown month : data.monthlyBreakdown()) {
+                runningTotal = runningTotal.add(month.net());
+
+                boolean isEven = month.month() % 2 == 0;
+                Color rowBg = isEven ? LIGHT_BG : Color.WHITE;
+
+                addCellWithBg(monthlyTable, month.monthName(), TABLE_CELL_FONT, rowBg);
+                addCellWithBg(monthlyTable, formatEuro(month.income()), TABLE_CELL_FONT, rowBg);
+                addCellWithBg(monthlyTable, formatEuro(month.expenses()), TABLE_CELL_FONT, rowBg);
+                addCellWithBg(monthlyTable, formatEuro(month.net()), TABLE_CELL_FONT, rowBg);
+            }
+
+            // Total row
+            addCellWithBg(monthlyTable, "GESAMT", TABLE_CELL_BOLD, LIGHT_BG);
+            addCellWithBg(monthlyTable, formatEuro(data.totalIncome()), TABLE_CELL_BOLD, LIGHT_BG);
+            addCellWithBg(monthlyTable, formatEuro(data.totalExpenses()), TABLE_CELL_BOLD, LIGHT_BG);
+            addCellWithBg(monthlyTable, formatEuro(data.netBalance()), TABLE_CELL_BOLD, LIGHT_BG);
+
+            document.add(monthlyTable);
+
+            // --- Expense Breakdown by Category ---
+            if (data.expensesByCategory() != null && !data.expensesByCategory().isEmpty()) {
+                addSectionTitle(document, "Ausgaben nach Kategorie");
+
+                PdfPTable categoryTable = new PdfPTable(3);
+                categoryTable.setWidthPercentage(80);
+                categoryTable.setWidths(new float[]{45f, 30f, 25f});
+                categoryTable.setSpacingAfter(20);
+
+                addColoredHeader(categoryTable, "Kategorie");
+                addColoredHeader(categoryTable, "Betrag");
+                addColoredHeader(categoryTable, "Anteil");
+
+                for (CategoryBreakdown cat : data.expensesByCategory()) {
+                    addCell(categoryTable, translateCategory(cat.category()));
+                    addCell(categoryTable, formatEuro(cat.amount()));
+                    addCell(categoryTable, String.format("%.1f%%", cat.percentage()));
+                }
+
+                document.add(categoryTable);
+            }
+
+            // --- Footer note ---
+            Paragraph footerNote = new Paragraph(
+                    "Erstellt am " + LocalDate.now().format(DATE_FMT)
+                            + " — Anbauvereinigung gemäß §2 KCanG",
+                    FOOTER_FONT);
+            footerNote.setAlignment(Element.ALIGN_CENTER);
+            footerNote.setSpacingBefore(30);
+            document.add(footerNote);
+
+            document.close();
+
+        } catch (DocumentException e) {
+            log.error("Failed to generate annual report PDF for year {}", data.year(), e);
+            throw new RuntimeException("PDF generation failed", e);
+        }
+
+        return baos.toByteArray();
+    }
+
+    // --- Helper methods ---
+
+    private void addSectionTitle(Document document, String text) throws DocumentException {
+        Paragraph section = new Paragraph(text, SUBTITLE_FONT);
+        section.setSpacingBefore(10);
+        section.setSpacingAfter(8);
+        document.add(section);
+    }
+
+    private void addSummaryRow(PdfPTable table, String label, String value, Color valueColor) {
+        PdfPCell labelCell = new PdfPCell(new Phrase(label, NORMAL_FONT));
+        labelCell.setBorder(Rectangle.NO_BORDER);
+        labelCell.setPaddingBottom(5);
+        table.addCell(labelCell);
+
+        Font valueFont = new Font(Font.HELVETICA, 10, Font.BOLD, valueColor);
+        PdfPCell valueCell = new PdfPCell(new Phrase(value, valueFont));
+        valueCell.setBorder(Rectangle.NO_BORDER);
+        valueCell.setPaddingBottom(5);
+        valueCell.setHorizontalAlignment(Element.ALIGN_RIGHT);
+        table.addCell(valueCell);
+    }
+
+    private void addColoredHeader(PdfPTable table, String text) {
+        PdfPCell cell = new PdfPCell(new Phrase(text, TABLE_HEADER_FONT));
+        cell.setBackgroundColor(HEADER_BG);
+        cell.setPadding(6);
+        cell.setBorderWidth(0);
+        table.addCell(cell);
+    }
+
+    private void addCell(PdfPTable table, String text) {
+        PdfPCell cell = new PdfPCell(new Phrase(text, TABLE_CELL_FONT));
+        cell.setPadding(5);
+        cell.setBorderWidth(0.5f);
+        cell.setBorderColor(Color.LIGHT_GRAY);
+        table.addCell(cell);
+    }
+
+    private void addCellWithBg(PdfPTable table, String text, Font font, Color bg) {
+        PdfPCell cell = new PdfPCell(new Phrase(text, font));
+        cell.setBackgroundColor(bg);
+        cell.setPadding(5);
+        cell.setBorderWidth(0.5f);
+        cell.setBorderColor(Color.LIGHT_GRAY);
+        table.addCell(cell);
+    }
+
+    private String formatEuro(BigDecimal amount) {
+        return String.format(Locale.GERMAN, "%,.2f €", amount);
+    }
+
+    private String translateCategory(String category) {
+        return switch (category) {
+            case "RENT" -> "Miete";
+            case "UTILITIES" -> "Nebenkosten";
+            case "EQUIPMENT" -> "Ausstattung";
+            case "SEEDS" -> "Saatgut";
+            case "SUPPLIES" -> "Verbrauchsmaterial";
+            case "INSURANCE" -> "Versicherung";
+            case "LEGAL" -> "Rechtsberatung";
+            case "OTHER" -> "Sonstiges";
+            default -> category;
+        };
+    }
+}

cannamanage-service/src/main/java/de/cannamanage/service/ReceiptPdfService.java

@@ -0,0 +1,212 @@
+package de.cannamanage.service;
+
+import com.lowagie.text.*;
+import com.lowagie.text.pdf.PdfPCell;
+import com.lowagie.text.pdf.PdfPTable;
+import com.lowagie.text.pdf.PdfWriter;
+import de.cannamanage.domain.entity.Club;
+import de.cannamanage.domain.entity.Member;
+import de.cannamanage.domain.entity.Payment;
+import org.slf4j.Logger;
+import org.slf4j.LoggerFactory;
+import org.springframework.stereotype.Service;
+
+import java.awt.Color;
+import java.io.ByteArrayOutputStream;
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.time.format.DateTimeFormatter;
+import java.util.Locale;
+
+/**
+ * Generates receipt (Quittung) PDFs for member payments.
+ * Layout: A4 portrait, single page, professional receipt format.
+ * Legal basis: §147 AO (10-year retention for Buchungsbelege).
+ */
+@Service
+public class ReceiptPdfService {
+
+    private static final Logger log = LoggerFactory.getLogger(ReceiptPdfService.class);
+
+    private static final Font CLUB_NAME_FONT = new Font(Font.HELVETICA, 14, Font.BOLD);
+    private static final Font CLUB_ADDRESS_FONT = new Font(Font.HELVETICA, 9, Font.NORMAL, Color.DARK_GRAY);
+    private static final Font TITLE_FONT = new Font(Font.HELVETICA, 18, Font.BOLD);
+    private static final Font RECEIPT_NR_FONT = new Font(Font.HELVETICA, 10, Font.NORMAL, Color.GRAY);
+    private static final Font LABEL_FONT = new Font(Font.HELVETICA, 10, Font.BOLD);
+    private static final Font VALUE_FONT = new Font(Font.HELVETICA, 10, Font.NORMAL);
+    private static final Font AMOUNT_FONT = new Font(Font.HELVETICA, 14, Font.BOLD);
+    private static final Font FOOTER_FONT = new Font(Font.HELVETICA, 8, Font.ITALIC, Color.GRAY);
+    private static final Font SIGNATURE_FONT = new Font(Font.HELVETICA, 9, Font.NORMAL);
+
+    private static final DateTimeFormatter DATE_FMT = DateTimeFormatter.ofPattern("dd.MM.yyyy");
+    private static final DateTimeFormatter PERIOD_FMT = DateTimeFormatter.ofPattern("MMMM yyyy", Locale.GERMAN);
+
+    /**
+     * Generate a receipt PDF for a payment.
+     *
+     * @param payment the payment record
+     * @param member  the paying member
+     * @param club    the club entity (for header)
+     * @return PDF bytes
+     */
+    public byte[] generateReceipt(Payment payment, Member member, Club club) {
+        ByteArrayOutputStream baos = new ByteArrayOutputStream();
+        // A4 with generous margins
+        Document document = new Document(PageSize.A4, 60, 60, 60, 60);
+
+        try {
+            PdfWriter.getInstance(document, baos);
+            document.open();
+
+            // --- Club Header ---
+            Paragraph clubName = new Paragraph(club.getName(), CLUB_NAME_FONT);
+            clubName.setAlignment(Element.ALIGN_LEFT);
+            document.add(clubName);
+
+            if (club.getAddress() != null && !club.getAddress().isBlank()) {
+                Paragraph address = new Paragraph(club.getAddress(), CLUB_ADDRESS_FONT);
+                address.setSpacingAfter(5);
+                document.add(address);
+            }
+
+            // Horizontal rule
+            Paragraph hr = new Paragraph(" ");
+            hr.setSpacingBefore(5);
+            hr.setSpacingAfter(15);
+            document.add(hr);
+
+            // --- Title ---
+            Paragraph title = new Paragraph("QUITTUNG", TITLE_FONT);
+            title.setAlignment(Element.ALIGN_CENTER);
+            title.setSpacingAfter(5);
+            document.add(title);
+
+            // Receipt number
+            String receiptNr = payment.getReceiptNumber() != null
+                    ? payment.getReceiptNumber()
+                    : "CM-" + payment.getId().toString().substring(0, 8).toUpperCase();
+            Paragraph nrPara = new Paragraph("Nr. " + receiptNr, RECEIPT_NR_FONT);
+            nrPara.setAlignment(Element.ALIGN_CENTER);
+            nrPara.setSpacingAfter(30);
+            document.add(nrPara);
+
+            // --- Receipt Details Table ---
+            PdfPTable detailsTable = new PdfPTable(2);
+            detailsTable.setWidthPercentage(80);
+            detailsTable.setHorizontalAlignment(Element.ALIGN_LEFT);
+            detailsTable.setWidths(new float[]{35f, 65f});
+            detailsTable.setSpacingAfter(20);
+
+            addDetailRow(detailsTable, "Erhalten von:", getMemberDisplayName(member));
+            addDetailRow(detailsTable, "Mitgliedsnr.:", member.getMemberNumber() != null
+                    ? member.getMemberNumber() : "—");
+
+            // Amount - formatted as Euro
+            BigDecimal amount = BigDecimal.valueOf(payment.getAmountCents()).divide(BigDecimal.valueOf(100));
+            String amountStr = String.format(Locale.GERMAN, "%,.2f €", amount);
+            addDetailRow(detailsTable, "Betrag:", amountStr, AMOUNT_FONT);
+
+            addDetailRow(detailsTable, "Datum:", payment.getPaymentDate().format(DATE_FMT));
+            addDetailRow(detailsTable, "Zahlungsart:", translatePaymentMethod(payment.getPaymentMethod().name()));
+
+            // Period covered
+            if (payment.getPeriodFrom() != null && payment.getPeriodTo() != null) {
+                String period = formatPeriod(payment.getPeriodFrom(), payment.getPeriodTo());
+                addDetailRow(detailsTable, "Zeitraum:", period);
+            }
+
+            addDetailRow(detailsTable, "Verwendung:", "Mitgliedsbeitrag");
+
+            if (payment.getReference() != null && !payment.getReference().isBlank()) {
+                addDetailRow(detailsTable, "Referenz:", payment.getReference());
+            }
+
+            document.add(detailsTable);
+
+            // --- Spacer ---
+            document.add(new Paragraph(" "));
+            document.add(new Paragraph(" "));
+            document.add(new Paragraph(" "));
+
+            // --- Signature Section ---
+            PdfPTable sigTable = new PdfPTable(2);
+            sigTable.setWidthPercentage(80);
+            sigTable.setHorizontalAlignment(Element.ALIGN_LEFT);
+            sigTable.setWidths(new float[]{50f, 50f});
+
+            // Date line
+            PdfPCell dateCell = new PdfPCell();
+            dateCell.setBorder(Rectangle.TOP);
+            dateCell.setBorderWidth(0.5f);
+            dateCell.setPaddingTop(5);
+            dateCell.addElement(new Phrase("Datum", SIGNATURE_FONT));
+            sigTable.addCell(dateCell);
+
+            // Signature line
+            PdfPCell sigCell = new PdfPCell();
+            sigCell.setBorder(Rectangle.TOP);
+            sigCell.setBorderWidth(0.5f);
+            sigCell.setPaddingTop(5);
+            sigCell.addElement(new Phrase("Unterschrift Kassenwart", SIGNATURE_FONT));
+            sigTable.addCell(sigCell);
+
+            document.add(sigTable);
+
+            // --- Footer ---
+            Paragraph footer = new Paragraph(
+                    "Anbauvereinigung gemäß §2 KCanG — " + club.getName(),
+                    FOOTER_FONT
+            );
+            footer.setAlignment(Element.ALIGN_CENTER);
+            footer.setSpacingBefore(40);
+            document.add(footer);
+
+            document.close();
+
+        } catch (DocumentException e) {
+            log.error("Failed to generate receipt PDF for payment {}", payment.getId(), e);
+            throw new RuntimeException("PDF generation failed", e);
+        }
+
+        return baos.toByteArray();
+    }
+
+    private void addDetailRow(PdfPTable table, String label, String value) {
+        addDetailRow(table, label, value, VALUE_FONT);
+    }
+
+    private void addDetailRow(PdfPTable table, String label, String value, Font valueFont) {
+        PdfPCell labelCell = new PdfPCell(new Phrase(label, LABEL_FONT));
+        labelCell.setBorder(Rectangle.NO_BORDER);
+        labelCell.setPaddingBottom(8);
+        table.addCell(labelCell);
+
+        PdfPCell valueCell = new PdfPCell(new Phrase(value, valueFont));
+        valueCell.setBorder(Rectangle.NO_BORDER);
+        valueCell.setPaddingBottom(8);
+        table.addCell(valueCell);
+    }
+
+    private String getMemberDisplayName(Member member) {
+        String firstName = member.getFirstName() != null ? member.getFirstName() : "";
+        String lastName = member.getLastName() != null ? member.getLastName() : "";
+        return (firstName + " " + lastName).trim();
+    }
+
+    private String translatePaymentMethod(String method) {
+        return switch (method) {
+            case "CASH" -> "Bar";
+            case "BANK_TRANSFER" -> "Überweisung";
+            case "SEPA" -> "SEPA-Lastschrift";
+            case "CARD" -> "Kartenzahlung";
+            default -> method;
+        };
+    }
+
+    private String formatPeriod(LocalDate from, LocalDate to) {
+        if (from.getMonth() == to.getMonth() && from.getYear() == to.getYear()) {
+            return from.format(PERIOD_FMT);
+        }
+        return from.format(PERIOD_FMT) + " – " + to.format(PERIOD_FMT);
+    }
+}