feat: financial year planning — annual budgets, income tracking, household sharing

- Financial year page (/financial-year): year selector, 3 KPI cards (income,
  fixed costs, actual expenses), income and budget-items tabs with inline CRUD
- Revenue accounts as income source: salary-months toggle (12/13) per account
- Household support: create household, invite members by email (existing and
  new users via PendingHouseholdInvite), accept invitations, set roles
- Combined household income view across all active members
- FinancialYear, YearlyIncome, YearlyBudgetItem, Household, HouseholdMembership
  models with migrations; household invite email template
- Management command to migrate existing accounts/budgets to financial years
- FinancialYearService in Angular with full API integration
- Dashboard updated: income/fixed-costs read from financial year data,
  year dropdown synced with available financial years
- Sidebar: financial year nav item added
- i18n: all keys in DE/EN/FR/IT

CHANGELOG.md

@@ -5,7 +5,58 @@ All notable changes to this project will be documented in this file.
 The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.1.0/),
 and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html).
 
-## [1.1.0] - 2026-05-19
+## [Unreleased]
+
+### Added
+- Financial Year: Income tab zeigt neu Revenue Accounts (Typ «Einnahmequelle») statt YearlyIncome-Einträge — Monatsgehalt × Monate = Jahreseinkommen; Toggle-Button pro Konto für 12 oder 13 Monatslöhne; Gesamtjahreseinkommen-Summe am Tab-Ende
+- Account-Model: `salary_months` Feld (IntegerField, default 12, choices 12/13, Migration 0021); `patchAccount()` in ApiService
+- Financial Year: Summary-Cards überarbeitet — (1) Jahreseinkommen aus Revenue Accounts, (2) Fixkosten/Monat × 12 = Jahresbetrag aus `/budgets`, (3) tatsächliche Ausgaben des gewählten Jahres aus `/expenses` (ersetzt «Verfügbar»)
+- Financial Year: Haushalt-Finanzjahr erstellbar — Modal «Neues Jahr starten» zeigt Radio-Buttons «Persönlich» / Haushalt-Name wenn User aktive Haushaltsmitgliedschaft hat; Backend akzeptiert optionales `household_id` bei `POST /api/financial-years/`
+- Financial Year: Haushalt-Modus Einnahmen-Tab zeigt Revenue Accounts aller aktiven Haushaltsmitglieder (neuer Endpoint `GET /api/households/<pk>/revenue-accounts/`); Partner-Accounts mit E-Mail-Hinweis
+- `household_id` in FinancialYear-Serializer-Response
+- Haushalt Einladungsflow für nicht-registrierte Benutzer: `PendingHouseholdInvite` Model (Migration 0022) speichert E-Mail ohne User-FK; nach Registrierung wird `HouseholdMembership` automatisch angelegt und `PendingHouseholdInvite` gelöscht
+- Einladungs-E-Mail via `household_invite` Template (HTML + Plaintext) mit variablem CTA-Label; bestehende User erhalten «Einladung annehmen» → `/financial-year`, neue User «Konto erstellen & beitreten» → `/register`
+- Frontend zeigt ausstehende Einladungen an nicht-registrierte Adressen mit Badge «Nicht registriert» in der Haushaltsliste
+- `FRONTEND_URL` Setting (default `http://localhost:4200`; Prod: `https://www.armarium.ch` in `.env`)
+- ProfileSerializer: `get_email()` gibt `user.email` zurück wenn Profile-Email leer — verhindert dass `myMembership()` für neue User keine Treffer findet
+
+### Fixed
+- Dashboard: `totalExpenses()` filterte nicht nach ausgewähltem Jahr — alle Ausgaben wurden summiert
+- Dashboard: `totalIncome()` und `totalFixedCosts()` lasen aus FinancialYear statt aus Revenue Accounts / `/budgets` — inkonsistent mit Dateneingabe-Workflow des Users
+- Financial Year: `updateIncome()` und `updateBudgetItem()` verwendeten `PUT` statt `PATCH` → 405 Method Not Allowed
+- Financial Year: `reloadCurrentYear()` löste `NG0100 ExpressionChangedAfterItHasBeenCheckedError` aus — Signal-Updates in `setTimeout()` verschoben
+- Financial Year: `PATCH /incomes/<id>/` und `/budget-items/<id>/` gaben 403 zurück wenn `is_active=False` auf FinancialYear — `is_active`-Check aus 5 Backend-Views entfernt
+- Backend: `Profile.email_verified` und verwandte Felder existierten in DB aber nicht im Model → `IntegrityError` beim Login neuer User; Felder ins Model aufgenommen (Migration 0023, fake-applied); DB-Defaults via `ALTER COLUMN ... SET DEFAULT` gesetzt
+
+### Added
+- Feature: Jahresplanung (`/financial-year`) — neue Seite mit Jahres-Dropdown, 3 Summary-Cards (Einnahmen, Fixkosten, Verfügbar + Sparquote), Tabs Einnahmen/Fixkosten, Inline-Formular für CRUD; Button "Neues Jahr starten" — max. 1 Jahr im Voraus (Backend + Frontend enforced)
+- Backend: `FinancialYear`, `YearlyIncome`, `YearlyBudgetItem`, `Household`, `HouseholdMembership` Modelle (Migration 0019); exclusivity-Constraint via `CheckConstraint(condition=...)` (Django 6.0.4), partielle Unique-Constraints für persönliche und Haushalt-Jahre
+- Backend: `FinancialYearListCreateView`, `FinancialYearDetailView`, `FinancialYearCopyView`, `YearlyIncomeListCreateView/DetailView`, `YearlyBudgetItemListCreateView/DetailView`, `HouseholdListCreateView`, `HouseholdInviteView`, `HouseholdAcceptView`, `HouseholdLeaveView`, `HouseholdSetRoleView`
+- Backend: `GET/POST /api/financial-years/`, `GET/PATCH/DELETE /api/financial-years/<year>/`, `POST /api/financial-years/<year>/copy-from/<source>/`, nested Endpunkte für Incomes und Budget Items; `GET/POST /api/households/`, Invite/Accept/Leave/SetRole
+- Backend: Jahr-Erstellungs-Begrenzer — max. `current_calendar_year + 1`; plus "nur nächstes Jahr nach dem Maximum" Constraint
+- Backend: `role` Feld auf `HouseholdMembership` (`member` | `admin`, Migration 0020); Gründer erhält automatisch `role='admin'`; Einladungen erlaubt für Gründer und aktive Admins; Rollenvergabe nur durch Gründer via `POST /api/households/<pk>/members/<id>/set-role/`
+- Dashboard: `totalIncome()` und `totalFixedCosts()` lesen nun aus `FinancialYearService.list()` für das gewählte Jahr (statt alte Account/Budget-Daten); Jahres-Dropdown zeigt echte FinancialYear-Jahre; Donut-Chart zeigt `YearlyBudgetItem` des gewählten Jahres; Jahrwechsel re-rendert beide Charts
+- Backend: Django Management Command `migrate_to_financial_year` — migriert bestehende Revenue-Accounts → `YearlyIncome` und Budgets → `YearlyBudgetItem` für Jahr 2026; idempotent, `--dry-run` Flag verfügbar
+- Frontend: `FinancialYearService` (`services/financial-year.ts`) mit Typen `FinancialYear`, `YearlyIncome`, `YearlyBudgetItem`, `Household`, `HouseholdMembership` und allen API-Methoden
+- Frontend: Household-Sektion auf `/financial-year` — Haushalt gründen (Inline-Form), Mitglieder-Liste mit Status- und Rollen-Badge, Einladen per E-Mail (Admins + Gründer), Rollen-Toggle (Key-Icon, nur Gründer), Pending-Einladungs-Banner mit "Annehmen", "Verlassen"-Button mit Bestätigungs-Modal
+- Sidebar: "Jahresplanung" Nav-Item (Bar-Chart-Icon, Violet) zwischen Kalender und Konten
+- i18n: `sidebar.financial_year`, `financial_year.*` Schlüssel (DE/EN/FR/IT)
+- Dashboard: Einnahmen vs. Ausgaben — Flowbite-Redesign mit Icon-Header (Violet), 3 Serien (Einnahmen/Fixkosten/Variable Ausgaben), gerundete Balken, kein Grid/Y-Axis, custom Tooltip mit ausgeschriebenem Monatsnamen in Landessprache, Jahres-Dropdown im Footer
+- Dashboard: Fixkostenaufschlüsselung — Pie Chart (war: Donut) mit %-Datenlabels direkt auf Segmenten; Toggle-Button (Violet) wechselt zur Listenansicht mit Name, CHF-Betrag und %; Violet-Farbpalette
+- Dashboard: Sparquote — Violet-Marker auf Progress-Bar an der Zielposition; Settings-Toggle (Badge-Icon, Violet) öffnet Einstellungsansicht mit Zahlenfeld, Live-Marker-Preview und Speichern/Abbrechen; Ziel persisted im Profil (`savings_rate_goal`, Default 20%)
+- Backend: `savings_rate_goal` Feld auf `Profile`-Modell (Migration 0018)
+- i18n: `dashboard.view_report`, `dashboard.goal_hint` in DE/EN/FR/IT; `dashboard.goal` von "Ziel: 20%" zu "Sparziel" geändert
+- Security: Cloudflare Turnstile CAPTCHA on login and register — `TurnstileComponent` (Angular, polls until script loaded, auto-reset on error); backend verifies token via `_verify_turnstile()` using urllib (no extra dependency); `DEBUG=True` and `localhost` bypass for local development; Submit button disabled until widget resolves
+- Infrastructure: Brevo SMTP configured for transactional email (`smtp-relay.brevo.com:587`, TLS); domain `armarium.ch` verified with SPF/DKIM; account activation pending (requested via contact@brevo.com)
+- i18n: `auth.errors.captcha_failed` key in DE/EN/FR/IT
+- Docs: `design-system.md` — Brand design reference with colors, typography (desktop/mobile), icons, component patterns and Tailwind classes
+
+### Changed
+- `.env.example`: added `TURNSTILE_SECRET_KEY` and Brevo `EMAIL_*` variables
+
+---
+
+## [1.1.0] - 2026-05-17
 
 ### Added
 - Auth: E-Mail-Verifikation bei Registrierung — Token (SHA-256-Hash in DB, 24h gültig) wird per Mail versendet; `/verify-email?token=` Frontend-Route löst automatisch `POST /api/auth/verify-email/` aus

backend/core/settings.py

@@ -104,6 +104,7 @@ EMAIL_HOST_USER     = os.environ.get('EMAIL_HOST_USER', '')
 EMAIL_HOST_PASSWORD = os.environ.get('EMAIL_HOST_PASSWORD', '')
 EMAIL_USE_TLS       = os.environ.get('EMAIL_USE_TLS', 'True') == 'True'
 DEFAULT_FROM_EMAIL  = os.environ.get('DEFAULT_FROM_EMAIL', 'noreply@armarium.ch')
+FRONTEND_URL        = os.environ.get('FRONTEND_URL', 'http://localhost:4200')
 
 LOGGING = {
     'version': 1,

backend/core/urls.py

@@ -14,6 +14,11 @@ from finance.views import (
     SessionListView, SessionRevokeView, SessionRevokeAllView,
     DataExportView, NotificationPrefsView,
     VerifyEmailView, PasswordResetRequestView, PasswordResetConfirmView,
+    FinancialYearListCreateView, FinancialYearDetailView, FinancialYearCopyView,
+    YearlyIncomeListCreateView, YearlyIncomeDetailView,
+    YearlyBudgetItemListCreateView, YearlyBudgetItemDetailView,
+    HouseholdListCreateView, HouseholdInviteView, HouseholdAcceptView, HouseholdLeaveView,
+    HouseholdSetRoleView, HouseholdRevenueAccountsView,
 )
 
 router = DefaultRouter()
@@ -52,4 +57,17 @@ urlpatterns = [
     path('api/notifications/', NotificationsView.as_view()),
     path('api/calendar/ical-url/', ICalUrlView.as_view()),
     path('api/calendar/ical/<int:user_id>/<str:token>/', ICalFeedView.as_view()),
+    path('api/financial-years/', FinancialYearListCreateView.as_view()),
+    path('api/financial-years/<int:year>/', FinancialYearDetailView.as_view()),
+    path('api/financial-years/<int:year>/copy-from/<int:source_year>/', FinancialYearCopyView.as_view()),
+    path('api/financial-years/<int:year>/incomes/', YearlyIncomeListCreateView.as_view()),
+    path('api/financial-years/<int:year>/incomes/<int:pk>/', YearlyIncomeDetailView.as_view()),
+    path('api/financial-years/<int:year>/budget-items/', YearlyBudgetItemListCreateView.as_view()),
+    path('api/financial-years/<int:year>/budget-items/<int:pk>/', YearlyBudgetItemDetailView.as_view()),
+    path('api/households/', HouseholdListCreateView.as_view()),
+    path('api/households/<int:pk>/invite/', HouseholdInviteView.as_view()),
+    path('api/households/<int:pk>/accept/', HouseholdAcceptView.as_view()),
+    path('api/households/<int:pk>/leave/', HouseholdLeaveView.as_view()),
+    path('api/households/<int:pk>/members/<int:membership_id>/set-role/', HouseholdSetRoleView.as_view()),
+    path('api/households/<int:pk>/revenue-accounts/', HouseholdRevenueAccountsView.as_view()),
 ] + static(settings.MEDIA_URL, document_root=settings.MEDIA_ROOT)

backend/finance/management/commands/migrate_to_financial_year.py

@@ -0,0 +1,85 @@
+from django.core.management.base import BaseCommand
+from django.contrib.auth import get_user_model
+
+from finance.models import Account, Budget, FinancialYear, YearlyIncome, YearlyBudgetItem
+
+User = get_user_model()
+TARGET_YEAR = 2026
+
+
+class Command(BaseCommand):
+    help = 'Migrate existing revenue accounts and budgets into FinancialYear 2026. Idempotent — safe to run multiple times.'
+
+    def add_arguments(self, parser):
+        parser.add_argument(
+            '--dry-run',
+            action='store_true',
+            help='Preview what would be created without writing to the database.',
+        )
+
+    def handle(self, *args, **options):
+        dry_run = options['dry_run']
+        if dry_run:
+            self.stdout.write(self.style.WARNING('DRY RUN — no changes will be saved.\n'))
+
+        total_incomes = 0
+        total_budgets = 0
+
+        for user in User.objects.all():
+            revenue_accounts = Account.objects.filter(user=user, account_type='revenue', active=True)
+            budgets = Budget.objects.filter(account__user=user, active=True)
+
+            if not revenue_accounts.exists() and not budgets.exists():
+                continue
+
+            self.stdout.write(f'\nUser: {user.email}')
+
+            if dry_run:
+                fy = FinancialYear.objects.filter(user=user, year=TARGET_YEAR).first()
+                if fy:
+                    self.stdout.write(f'  FinancialYear {TARGET_YEAR} already exists (id={fy.pk})')
+                else:
+                    self.stdout.write(f'  Would create FinancialYear {TARGET_YEAR}')
+            else:
+                fy, fy_created = FinancialYear.objects.get_or_create(user=user, year=TARGET_YEAR)
+                if fy_created:
+                    self.stdout.write(f'  Created FinancialYear {TARGET_YEAR} (id={fy.pk})')
+                else:
+                    self.stdout.write(f'  FinancialYear {TARGET_YEAR} exists (id={fy.pk})')
+
+            for account in revenue_accounts:
+                label = f'YearlyIncome "{account.name}" CHF {account.balance}'
+                if dry_run:
+                    exists = fy and YearlyIncome.objects.filter(financial_year=fy, name=account.name).exists()
+                    self.stdout.write(f'  {"SKIP (exists)" if exists else "Would create"}: {label}')
+                else:
+                    _, created = YearlyIncome.objects.get_or_create(
+                        financial_year=fy,
+                        name=account.name,
+                        defaults={'amount': account.balance, 'member': user, 'active': True},
+                    )
+                    self.stdout.write(f'  {"Created" if created else "Skipped (exists)"}: {label}')
+                    if created:
+                        total_incomes += 1
+
+            for budget in budgets:
+                label = f'YearlyBudgetItem "{budget.name}" CHF {budget.amount}'
+                if dry_run:
+                    exists = fy and YearlyBudgetItem.objects.filter(financial_year=fy, name=budget.name).exists()
+                    self.stdout.write(f'  {"SKIP (exists)" if exists else "Would create"}: {label}')
+                else:
+                    _, created = YearlyBudgetItem.objects.get_or_create(
+                        financial_year=fy,
+                        name=budget.name,
+                        defaults={'amount': budget.amount, 'active': budget.active},
+                    )
+                    self.stdout.write(f'  {"Created" if created else "Skipped (exists)"}: {label}')
+                    if created:
+                        total_budgets += 1
+
+        if not dry_run:
+            self.stdout.write(self.style.SUCCESS(
+                f'\nDone. Created {total_incomes} income(s) and {total_budgets} budget item(s).'
+            ))
+        else:
+            self.stdout.write(self.style.WARNING('\nDry run complete. Re-run without --dry-run to apply.'))

backend/finance/migrations/0019_financial_year.py

@@ -0,0 +1,89 @@
+# Generated by Django 6.0.4 on 2026-05-18 20:16
+
+import django.db.models.deletion
+from django.conf import settings
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('finance', '0018_profile_savings_rate_goal'),
+        migrations.swappable_dependency(settings.AUTH_USER_MODEL),
+    ]
+
+    operations = [
+        migrations.CreateModel(
+            name='Household',
+            fields=[
+                ('id', models.BigAutoField(auto_created=True, primary_key=True, serialize=False, verbose_name='ID')),
+                ('name', models.CharField(max_length=100)),
+                ('created_at', models.DateTimeField(auto_now_add=True)),
+                ('created_by', models.ForeignKey(on_delete=django.db.models.deletion.PROTECT, related_name='created_households', to=settings.AUTH_USER_MODEL)),
+            ],
+        ),
+        migrations.CreateModel(
+            name='FinancialYear',
+            fields=[
+                ('id', models.BigAutoField(auto_created=True, primary_key=True, serialize=False, verbose_name='ID')),
+                ('year', models.PositiveSmallIntegerField()),
+                ('is_active', models.BooleanField(default=True)),
+                ('notes', models.TextField(blank=True, default='')),
+                ('created_at', models.DateTimeField(auto_now_add=True)),
+                ('user', models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.CASCADE, related_name='financial_years', to=settings.AUTH_USER_MODEL)),
+                ('household', models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.CASCADE, related_name='financial_years', to='finance.household')),
+            ],
+        ),
+        migrations.CreateModel(
+            name='HouseholdMembership',
+            fields=[
+                ('id', models.BigAutoField(auto_created=True, primary_key=True, serialize=False, verbose_name='ID')),
+                ('status', models.CharField(choices=[('pending', 'Pending'), ('active', 'Active'), ('left', 'Left')], default='pending', max_length=10)),
+                ('effective_from_year', models.PositiveSmallIntegerField(blank=True, null=True)),
+                ('effective_until_year', models.PositiveSmallIntegerField(blank=True, null=True)),
+                ('created_at', models.DateTimeField(auto_now_add=True)),
+                ('household', models.ForeignKey(on_delete=django.db.models.deletion.CASCADE, related_name='memberships', to='finance.household')),
+                ('invited_by', models.ForeignKey(null=True, on_delete=django.db.models.deletion.SET_NULL, related_name='sent_invitations', to=settings.AUTH_USER_MODEL)),
+                ('user', models.ForeignKey(on_delete=django.db.models.deletion.CASCADE, related_name='household_memberships', to=settings.AUTH_USER_MODEL)),
+            ],
+        ),
+        migrations.CreateModel(
+            name='YearlyBudgetItem',
+            fields=[
+                ('id', models.BigAutoField(auto_created=True, primary_key=True, serialize=False, verbose_name='ID')),
+                ('name', models.CharField(max_length=100)),
+                ('amount', models.DecimalField(decimal_places=2, max_digits=12)),
+                ('active', models.BooleanField(default=True)),
+                ('notes', models.TextField(blank=True, default='')),
+                ('financial_year', models.ForeignKey(on_delete=django.db.models.deletion.CASCADE, related_name='budget_items', to='finance.financialyear')),
+            ],
+        ),
+        migrations.CreateModel(
+            name='YearlyIncome',
+            fields=[
+                ('id', models.BigAutoField(auto_created=True, primary_key=True, serialize=False, verbose_name='ID')),
+                ('name', models.CharField(max_length=100)),
+                ('amount', models.DecimalField(decimal_places=2, max_digits=12)),
+                ('active', models.BooleanField(default=True)),
+                ('notes', models.TextField(blank=True, default='')),
+                ('financial_year', models.ForeignKey(on_delete=django.db.models.deletion.CASCADE, related_name='incomes', to='finance.financialyear')),
+                ('member', models.ForeignKey(null=True, on_delete=django.db.models.deletion.SET_NULL, related_name='yearly_incomes', to=settings.AUTH_USER_MODEL)),
+            ],
+        ),
+        migrations.AddConstraint(
+            model_name='financialyear',
+            constraint=models.CheckConstraint(condition=models.Q(models.Q(('household__isnull', True), ('user__isnull', False)), models.Q(('household__isnull', False), ('user__isnull', True)), _connector='OR'), name='financial_year_owner_exclusive'),
+        ),
+        migrations.AddConstraint(
+            model_name='financialyear',
+            constraint=models.UniqueConstraint(condition=models.Q(('user__isnull', False)), fields=('user', 'year'), name='unique_personal_financial_year'),
+        ),
+        migrations.AddConstraint(
+            model_name='financialyear',
+            constraint=models.UniqueConstraint(condition=models.Q(('household__isnull', False)), fields=('household', 'year'), name='unique_household_financial_year'),
+        ),
+        migrations.AlterUniqueTogether(
+            name='householdmembership',
+            unique_together={('household', 'user')},
+        ),
+    ]

backend/finance/migrations/0020_household_membership_role.py

@@ -0,0 +1,18 @@
+# Generated by Django 6.0.4 on 2026-05-19 07:24
+
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('finance', '0019_financial_year'),
+    ]
+
+    operations = [
+        migrations.AddField(
+            model_name='householdmembership',
+            name='role',
+            field=models.CharField(choices=[('member', 'Member'), ('admin', 'Admin')], default='member', max_length=10),
+        ),
+    ]

backend/finance/migrations/0021_add_salary_months_to_account.py

@@ -0,0 +1,18 @@
+# Generated by Django 6.0.4 on 2026-05-21 18:37
+
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('finance', '0020_household_membership_role'),
+    ]
+
+    operations = [
+        migrations.AddField(
+            model_name='account',
+            name='salary_months',
+            field=models.IntegerField(choices=[(12, 12), (13, 13)], default=12),
+        ),
+    ]

backend/finance/migrations/0022_add_pending_household_invite.py

@@ -0,0 +1,30 @@
+# Generated by Django 6.0.4 on 2026-05-21 19:49
+
+import django.db.models.deletion
+from django.conf import settings
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('finance', '0021_add_salary_months_to_account'),
+        migrations.swappable_dependency(settings.AUTH_USER_MODEL),
+    ]
+
+    operations = [
+        migrations.CreateModel(
+            name='PendingHouseholdInvite',
+            fields=[
+                ('id', models.BigAutoField(auto_created=True, primary_key=True, serialize=False, verbose_name='ID')),
+                ('invited_email', models.EmailField(max_length=254)),
+                ('effective_from_year', models.PositiveSmallIntegerField(blank=True, null=True)),
+                ('created_at', models.DateTimeField(auto_now_add=True)),
+                ('household', models.ForeignKey(on_delete=django.db.models.deletion.CASCADE, related_name='pending_invites', to='finance.household')),
+                ('invited_by', models.ForeignKey(null=True, on_delete=django.db.models.deletion.SET_NULL, related_name='sent_pending_invitations', to=settings.AUTH_USER_MODEL)),
+            ],
+            options={
+                'unique_together': {('household', 'invited_email')},
+            },
+        ),
+    ]

backend/finance/migrations/0023_sync_profile_fields.py

@@ -0,0 +1,38 @@
+# Generated by Django 6.0.4 on 2026-05-21 20:05
+
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('finance', '0022_add_pending_household_invite'),
+    ]
+
+    operations = [
+        migrations.AddField(
+            model_name='profile',
+            name='email_verified',
+            field=models.BooleanField(default=False),
+        ),
+        migrations.AddField(
+            model_name='profile',
+            name='email_verify_token',
+            field=models.CharField(blank=True, default='', max_length=64),
+        ),
+        migrations.AddField(
+            model_name='profile',
+            name='email_verify_token_expires',
+            field=models.DateTimeField(blank=True, null=True),
+        ),
+        migrations.AddField(
+            model_name='profile',
+            name='password_reset_token_expires',
+            field=models.DateTimeField(blank=True, null=True),
+        ),
+        migrations.AddField(
+            model_name='profile',
+            name='password_reset_token_hash',
+            field=models.CharField(blank=True, default='', max_length=64),
+        ),
+    ]

backend/finance/models.py

@@ -18,6 +18,7 @@ class Account(models.Model):
     name = models.CharField(max_length=100)
     account_type = models.CharField(max_length=20, choices=ACCOUNT_TYPES, default='asset')
     balance = models.DecimalField(max_digits=12, decimal_places=2, default=0.00)
+    salary_months = models.IntegerField(default=12, choices=[(12, 12), (13, 13)])
     active = models.BooleanField(default=True)
     created_at = models.DateTimeField(auto_now_add=True)
 
@@ -224,3 +225,144 @@ class BackupCode(models.Model):
 
     def __str__(self):
         return f"{self.user} – backup {'used' if self.used else 'active'}"
+
+
+# ── FinancialYear ─────────────────────────────────────────────────────────────
+
+class Household(models.Model):
+    name = models.CharField(max_length=100)
+    created_by = models.ForeignKey(
+        settings.AUTH_USER_MODEL,
+        on_delete=models.PROTECT,
+        related_name='created_households',
+    )
+    created_at = models.DateTimeField(auto_now_add=True)
+
+    def __str__(self):
+        return self.name
+
+
+class HouseholdMembership(models.Model):
+    STATUS_CHOICES = [
+        ('pending', 'Pending'),
+        ('active', 'Active'),
+        ('left', 'Left'),
+    ]
+    ROLE_CHOICES = [
+        ('member', 'Member'),
+        ('admin', 'Admin'),
+    ]
+    household = models.ForeignKey(Household, on_delete=models.CASCADE, related_name='memberships')
+    user = models.ForeignKey(
+        settings.AUTH_USER_MODEL,
+        on_delete=models.CASCADE,
+        related_name='household_memberships',
+    )
+    invited_by = models.ForeignKey(
+        settings.AUTH_USER_MODEL,
+        on_delete=models.SET_NULL,
+        null=True,
+        related_name='sent_invitations',
+    )
+    status = models.CharField(max_length=10, choices=STATUS_CHOICES, default='pending')
+    role = models.CharField(max_length=10, choices=ROLE_CHOICES, default='member')
+    effective_from_year = models.PositiveSmallIntegerField(null=True, blank=True)
+    effective_until_year = models.PositiveSmallIntegerField(null=True, blank=True)
+    created_at = models.DateTimeField(auto_now_add=True)
+
+    class Meta:
+        unique_together = ['household', 'user']
+
+    def __str__(self):
+        return f"{self.user} in {self.household} ({self.status})"
+
+
+class PendingHouseholdInvite(models.Model):
+    household = models.ForeignKey(Household, on_delete=models.CASCADE, related_name='pending_invites')
+    invited_email = models.EmailField()
+    invited_by = models.ForeignKey(
+        settings.AUTH_USER_MODEL,
+        on_delete=models.SET_NULL,
+        null=True,
+        related_name='sent_pending_invitations',
+    )
+    effective_from_year = models.PositiveSmallIntegerField(null=True, blank=True)
+    created_at = models.DateTimeField(auto_now_add=True)
+
+    class Meta:
+        unique_together = ['household', 'invited_email']
+
+    def __str__(self):
+        return f"Pending invite for {self.invited_email} to {self.household}"
+
+
+class FinancialYear(models.Model):
+    user = models.ForeignKey(
+        settings.AUTH_USER_MODEL,
+        on_delete=models.CASCADE,
+        related_name='financial_years',
+        null=True, blank=True,
+    )
+    household = models.ForeignKey(
+        Household,
+        on_delete=models.CASCADE,
+        related_name='financial_years',
+        null=True, blank=True,
+    )
+    year = models.PositiveSmallIntegerField()
+    is_active = models.BooleanField(default=True)
+    notes = models.TextField(blank=True, default='')
+    created_at = models.DateTimeField(auto_now_add=True)
+
+    class Meta:
+        constraints = [
+            models.CheckConstraint(
+                condition=(
+                    models.Q(user__isnull=False, household__isnull=True) |
+                    models.Q(user__isnull=True, household__isnull=False)
+                ),
+                name='financial_year_owner_exclusive',
+            ),
+            models.UniqueConstraint(
+                fields=['user', 'year'],
+                condition=models.Q(user__isnull=False),
+                name='unique_personal_financial_year',
+            ),
+            models.UniqueConstraint(
+                fields=['household', 'year'],
+                condition=models.Q(household__isnull=False),
+                name='unique_household_financial_year',
+            ),
+        ]
+
+    def __str__(self):
+        owner = self.user or self.household
+        return f"{owner} — {self.year}"
+
+
+class YearlyIncome(models.Model):
+    financial_year = models.ForeignKey(FinancialYear, on_delete=models.CASCADE, related_name='incomes')
+    member = models.ForeignKey(
+        settings.AUTH_USER_MODEL,
+        on_delete=models.SET_NULL,
+        null=True,
+        related_name='yearly_incomes',
+    )
+    name = models.CharField(max_length=100)
+    amount = models.DecimalField(max_digits=12, decimal_places=2)
+    active = models.BooleanField(default=True)
+    notes = models.TextField(blank=True, default='')
+
+    def __str__(self):
+        return f"{self.name}: CHF {self.amount} ({self.financial_year.year})"
+
+
+class YearlyBudgetItem(models.Model):
+    financial_year = models.ForeignKey(FinancialYear, on_delete=models.CASCADE, related_name='budget_items')
+    name = models.CharField(max_length=100)
+    amount = models.DecimalField(max_digits=12, decimal_places=2)
+    active = models.BooleanField(default=True)
+    notes = models.TextField(blank=True, default='')
+
+    def __str__(self):
+        return f"{self.name}: CHF {self.amount} ({self.financial_year.year})"

backend/finance/serializers.py

@@ -1,6 +1,10 @@
 from rest_framework import serializers
 from django.contrib.auth import get_user_model
-from .models import Account, Transaction, Budget, Expense, Profile, Deadline
+from .models import (
+    Account, Transaction, Budget, Expense, Profile, Deadline,
+    Household, HouseholdMembership, PendingHouseholdInvite,
+    FinancialYear, YearlyIncome, YearlyBudgetItem,
+)
 
 User = get_user_model()
 
@@ -44,6 +48,10 @@ class ExpenseSerializer(serializers.ModelSerializer):
 
 class ProfileSerializer(serializers.ModelSerializer):
     totp_enabled = serializers.BooleanField(read_only=True)
+    email = serializers.SerializerMethodField()
+
+    def get_email(self, obj):
+        return obj.email or (obj.user.email if obj.user else '')
 
     class Meta:
         model = Profile
@@ -56,6 +64,76 @@ class DeadlineSerializer(serializers.ModelSerializer):
         exclude = ['user']
 
 
+class HouseholdMembershipSerializer(serializers.ModelSerializer):
+    user_email = serializers.EmailField(source='user.email', read_only=True)
+    invited_by_email = serializers.EmailField(source='invited_by.email', read_only=True)
+
+    class Meta:
+        model = HouseholdMembership
+        fields = ['id', 'user', 'user_email', 'invited_by_email', 'status', 'role',
+                  'effective_from_year', 'effective_until_year', 'created_at']
+        read_only_fields = ['id', 'user', 'user_email', 'invited_by_email', 'created_at']
+
+
+class PendingHouseholdInviteSerializer(serializers.ModelSerializer):
+    invited_by_email = serializers.EmailField(source='invited_by.email', read_only=True)
+
+    class Meta:
+        model = PendingHouseholdInvite
+        fields = ['id', 'invited_email', 'invited_by_email', 'effective_from_year', 'created_at']
+        read_only_fields = fields
+
+
+class HouseholdSerializer(serializers.ModelSerializer):
+    memberships = HouseholdMembershipSerializer(many=True, read_only=True)
+    pending_invites = PendingHouseholdInviteSerializer(many=True, read_only=True)
+    created_by_email = serializers.EmailField(source='created_by.email', read_only=True)
+
+    class Meta:
+        model = Household
+        fields = ['id', 'name', 'created_by_email', 'memberships', 'pending_invites', 'created_at']
+        read_only_fields = ['id', 'created_by_email', 'memberships', 'pending_invites', 'created_at']
+
+
+class YearlyIncomeSerializer(serializers.ModelSerializer):
+    member_email = serializers.EmailField(source='member.email', read_only=True)
+
+    class Meta:
+        model = YearlyIncome
+        fields = ['id', 'member', 'member_email', 'name', 'amount', 'active', 'notes']
+        read_only_fields = ['id', 'member_email']
+
+
+class YearlyBudgetItemSerializer(serializers.ModelSerializer):
+    class Meta:
+        model = YearlyBudgetItem
+        fields = ['id', 'name', 'amount', 'active', 'notes']
+        read_only_fields = ['id']
+
+
+class FinancialYearSerializer(serializers.ModelSerializer):
+    incomes = YearlyIncomeSerializer(many=True, read_only=True)
+    budget_items = YearlyBudgetItemSerializer(many=True, read_only=True)
+    total_income = serializers.SerializerMethodField()
+    total_fixed_costs = serializers.SerializerMethodField()
+    owner_type = serializers.SerializerMethodField()
+
+    class Meta:
+        model = FinancialYear
+        fields = ['id', 'year', 'is_active', 'notes', 'owner_type', 'household_id',
+                  'total_income', 'total_fixed_costs', 'incomes', 'budget_items', 'created_at']
+        read_only_fields = ['id', 'created_at', 'owner_type', 'household_id', 'total_income', 'total_fixed_costs']
+
+    def get_total_income(self, obj):
+        return sum(i.amount for i in obj.incomes.filter(active=True))
+
+    def get_total_fixed_costs(self, obj):
+        return sum(b.amount for b in obj.budget_items.filter(active=True))
+
+    def get_owner_type(self, obj):
+        return 'household' if obj.household_id else 'personal'
+
+
 class RegisterSerializer(serializers.Serializer):
     email = serializers.EmailField()
     password = serializers.CharField(min_length=8, write_only=True)
@@ -67,8 +145,21 @@ class RegisterSerializer(serializers.Serializer):
 
     def create(self, validated_data):
         email = validated_data['email']
-        return User.objects.create_user(
+        user = User.objects.create_user(
             username=email,
             email=email,
             password=validated_data['password'],
         )
+        from .models import PendingHouseholdInvite, HouseholdMembership
+        for invite in PendingHouseholdInvite.objects.filter(invited_email__iexact=email):
+            HouseholdMembership.objects.get_or_create(
+                household=invite.household,
+                user=user,
+                defaults={
+                    'invited_by': invite.invited_by,
+                    'status': 'pending',
+                    'effective_from_year': invite.effective_from_year,
+                },
+            )
+            invite.delete()
+        return user

backend/finance/views.py

@@ -1,4 +1,5 @@
 import base64
+import datetime
 import hmac
 import hashlib
 import json
@@ -15,16 +16,23 @@ from django.contrib.auth import get_user_model, authenticate
 from django.http import HttpResponse
 from icalendar import Calendar as iCalendar, Event as iCalEvent
 
+from django.db import models
 from rest_framework import viewsets, views, status
 from rest_framework.response import Response
 from rest_framework.permissions import AllowAny, IsAuthenticated
 from rest_framework.throttling import AnonRateThrottle
 from rest_framework_simplejwt.tokens import RefreshToken
 from rest_framework_simplejwt.exceptions import TokenError
-from .models import Account, Transaction, Budget, Expense, Profile, Deadline, ReadEvent, BackupCode, UserSession
+from django.db import transaction as db_transaction
+from .models import (
+    Account, Transaction, Budget, Expense, Profile, Deadline, ReadEvent, BackupCode, UserSession,
+    Household, HouseholdMembership, FinancialYear, YearlyIncome, YearlyBudgetItem,
+)
 from .serializers import (
     AccountSerializer, TransactionSerializer, BudgetSerializer,
     ExpenseSerializer, ProfileSerializer, DeadlineSerializer, RegisterSerializer,
+    HouseholdSerializer, HouseholdMembershipSerializer,
+    FinancialYearSerializer, YearlyIncomeSerializer, YearlyBudgetItemSerializer,
 )
 
 
@@ -997,3 +1005,454 @@ class PasswordResetConfirmView(views.APIView):
         for session in UserSession.objects.filter(user=user):
             _blacklist_session(session)
         return Response({'detail': 'Password updated.'})
+
+
+# ── FinancialYear Helpers ─────────────────────────────────────────────────────
+
+def _get_user_financial_year(user, year):
+    """Return the FinancialYear for a given year accessible to this user."""
+    # Personal year
+    fy = FinancialYear.objects.filter(user=user, year=year).first()
+    if fy:
+        return fy
+    # Household year where user is an active member for this year
+    memberships = HouseholdMembership.objects.filter(
+        user=user,
+        status='active',
+        effective_from_year__lte=year,
+    ).filter(
+        models.Q(effective_until_year__isnull=True) | models.Q(effective_until_year__gt=year)
+    )
+    household_ids = memberships.values_list('household_id', flat=True)
+    return FinancialYear.objects.filter(household_id__in=household_ids, year=year).first()
+
+
+def _all_user_financial_years(user):
+    """Return all FinancialYears accessible to this user."""
+    personal = FinancialYear.objects.filter(user=user)
+    memberships = HouseholdMembership.objects.filter(user=user, status='active')
+    household_ids = memberships.values_list('household_id', flat=True)
+    household = FinancialYear.objects.filter(household_id__in=household_ids)
+    return (personal | household).distinct().order_by('-year')
+
+
+def _max_year_for_user(user):
+    """Return the highest year the user currently has access to."""
+    years = _all_user_financial_years(user).values_list('year', flat=True)
+    return max(years) if years else None
+
+
+# ── FinancialYear Views ───────────────────────────────────────────────────────
+
+class FinancialYearListCreateView(views.APIView):
+    def get(self, request):
+        qs = _all_user_financial_years(request.user)
+        return Response(FinancialYearSerializer(qs, many=True).data)
+
+    def post(self, request):
+        year = request.data.get('year')
+        if not year:
+            return Response({'year': 'This field is required.'}, status=400)
+        try:
+            year = int(year)
+        except (TypeError, ValueError):
+            return Response({'year': 'Must be an integer.'}, status=400)
+
+        current_year = datetime.date.today().year
+        if year > current_year + 1:
+            return Response(
+                {'year': f'You can only create years up to {current_year + 1}.'},
+                status=400,
+            )
+
+        max_year = _max_year_for_user(request.user)
+        if max_year is not None and year != max_year + 1:
+            return Response(
+                {'year': f'You can only create the next year ({max_year + 1}).'},
+                status=400,
+            )
+
+        household_id = request.data.get('household_id')
+        if household_id:
+            household = Household.objects.filter(
+                id=household_id,
+                memberships__user=request.user,
+                memberships__status='active',
+            ).first()
+            if not household:
+                return Response({'detail': 'Household not found or not a member.'}, status=404)
+            if FinancialYear.objects.filter(household=household, year=year).exists():
+                return Response({'year': 'This year already exists for this household.'}, status=400)
+            FinancialYear.objects.filter(household=household, is_active=True).update(is_active=False)
+            fy = FinancialYear.objects.create(household=household, year=year, is_active=True)
+        else:
+            if FinancialYear.objects.filter(user=request.user, year=year).exists():
+                return Response({'year': 'This year already exists.'}, status=400)
+            FinancialYear.objects.filter(user=request.user, is_active=True).update(is_active=False)
+            fy = FinancialYear.objects.create(user=request.user, year=year, is_active=True)
+
+        return Response(FinancialYearSerializer(fy).data, status=201)
+
+
+class FinancialYearDetailView(views.APIView):
+    def _get_or_404(self, request, year):
+        fy = _get_user_financial_year(request.user, year)
+        if not fy:
+            return None
+        return fy
+
+    def get(self, request, year):
+        fy = self._get_or_404(request, year)
+        if not fy:
+            return Response({'detail': 'Not found.'}, status=404)
+        return Response(FinancialYearSerializer(fy).data)
+
+    def patch(self, request, year):
+        fy = self._get_or_404(request, year)
+        if not fy:
+            return Response({'detail': 'Not found.'}, status=404)
+        serializer = FinancialYearSerializer(fy, data=request.data, partial=True)
+        if serializer.is_valid():
+            serializer.save()
+            return Response(serializer.data)
+        return Response(serializer.errors, status=400)
+
+    def delete(self, request, year):
+        fy = self._get_or_404(request, year)
+        if not fy:
+            return Response({'detail': 'Not found.'}, status=404)
+        if not fy.is_active:
+            return Response({'detail': 'Archived years cannot be deleted.'}, status=400)
+        fy.delete()
+        return Response(status=204)
+
+
+class FinancialYearCopyView(views.APIView):
+    def post(self, request, year, source_year):
+        source = _get_user_financial_year(request.user, source_year)
+        if not source:
+            return Response({'detail': f'Source year {source_year} not found.'}, status=404)
+
+        target = _get_user_financial_year(request.user, year)
+        if not target:
+            return Response({'detail': f'Target year {year} not found.'}, status=404)
+
+        if not target.is_active:
+            return Response({'detail': 'Target year is archived.'}, status=400)
+
+        with db_transaction.atomic():
+            incomes_copied = 0
+            for income in source.incomes.all():
+                YearlyIncome.objects.create(
+                    financial_year=target,
+                    member=income.member,
+                    name=income.name,
+                    amount=income.amount,
+                    active=income.active,
+                    notes=income.notes,
+                )
+                incomes_copied += 1
+
+            items_copied = 0
+            for item in source.budget_items.all():
+                YearlyBudgetItem.objects.create(
+                    financial_year=target,
+                    name=item.name,
+                    amount=item.amount,
+                    active=item.active,
+                    notes=item.notes,
+                )
+                items_copied += 1
+
+        return Response({
+            'year': year,
+            'source_year': source_year,
+            'incomes_copied': incomes_copied,
+            'budget_items_copied': items_copied,
+        })
+
+
+# ── YearlyIncome Views ────────────────────────────────────────────────────────
+
+class YearlyIncomeListCreateView(views.APIView):
+    def _get_year_or_404(self, request, year):
+        fy = _get_user_financial_year(request.user, year)
+        return fy
+
+    def get(self, request, year):
+        fy = self._get_year_or_404(request, year)
+        if not fy:
+            return Response({'detail': 'Not found.'}, status=404)
+        return Response(YearlyIncomeSerializer(fy.incomes.all(), many=True).data)
+
+    def post(self, request, year):
+        fy = self._get_year_or_404(request, year)
+        if not fy:
+            return Response({'detail': 'Not found.'}, status=404)
+        if not fy.is_active:
+            return Response({'detail': 'Archived years are read-only.'}, status=403)
+        serializer = YearlyIncomeSerializer(data=request.data)
+        if serializer.is_valid():
+            serializer.save(financial_year=fy, member=request.user)
+            return Response(serializer.data, status=201)
+        return Response(serializer.errors, status=400)
+
+
+class YearlyIncomeDetailView(views.APIView):
+    def _get_income_or_404(self, request, year, pk):
+        fy = _get_user_financial_year(request.user, year)
+        if not fy:
+            return None, None
+        income = fy.incomes.filter(pk=pk).first()
+        return fy, income
+
+    def patch(self, request, year, pk):
+        fy, income = self._get_income_or_404(request, year, pk)
+        if not income:
+            return Response({'detail': 'Not found.'}, status=404)
+        serializer = YearlyIncomeSerializer(income, data=request.data, partial=True)
+        if serializer.is_valid():
+            serializer.save()
+            return Response(serializer.data)
+        return Response(serializer.errors, status=400)
+
+    def delete(self, request, year, pk):
+        fy, income = self._get_income_or_404(request, year, pk)
+        if not income:
+            return Response({'detail': 'Not found.'}, status=404)
+        income.delete()
+        return Response(status=204)
+
+
+# ── YearlyBudgetItem Views ────────────────────────────────────────────────────
+
+class YearlyBudgetItemListCreateView(views.APIView):
+    def _get_year_or_404(self, request, year):
+        return _get_user_financial_year(request.user, year)
+
+    def get(self, request, year):
+        fy = self._get_year_or_404(request, year)
+        if not fy:
+            return Response({'detail': 'Not found.'}, status=404)
+        return Response(YearlyBudgetItemSerializer(fy.budget_items.all(), many=True).data)
+
+    def post(self, request, year):
+        fy = self._get_year_or_404(request, year)
+        if not fy:
+            return Response({'detail': 'Not found.'}, status=404)
+        serializer = YearlyBudgetItemSerializer(data=request.data)
+        if serializer.is_valid():
+            serializer.save(financial_year=fy)
+            return Response(serializer.data, status=201)
+        return Response(serializer.errors, status=400)
+
+
+class YearlyBudgetItemDetailView(views.APIView):
+    def _get_item_or_404(self, request, year, pk):
+        fy = _get_user_financial_year(request.user, year)
+        if not fy:
+            return None, None
+        item = fy.budget_items.filter(pk=pk).first()
+        return fy, item
+
+    def patch(self, request, year, pk):
+        fy, item = self._get_item_or_404(request, year, pk)
+        if not item:
+            return Response({'detail': 'Not found.'}, status=404)
+        serializer = YearlyBudgetItemSerializer(item, data=request.data, partial=True)
+        if serializer.is_valid():
+            serializer.save()
+            return Response(serializer.data)
+        return Response(serializer.errors, status=400)
+
+    def delete(self, request, year, pk):
+        fy, item = self._get_item_or_404(request, year, pk)
+        if not item:
+            return Response({'detail': 'Not found.'}, status=404)
+        item.delete()
+        return Response(status=204)
+
+
+# ── Household Views ───────────────────────────────────────────────────────────
+
+class HouseholdListCreateView(views.APIView):
+    def get(self, request):
+        memberships = HouseholdMembership.objects.filter(user=request.user, status__in=['active', 'pending'])
+        household_ids = memberships.values_list('household_id', flat=True)
+        created = Household.objects.filter(created_by=request.user)
+        qs = (Household.objects.filter(id__in=household_ids) | created).distinct()
+        return Response(HouseholdSerializer(qs, many=True).data)
+
+    def post(self, request):
+        serializer = HouseholdSerializer(data=request.data)
+        if serializer.is_valid():
+            household = serializer.save(created_by=request.user)
+            # Creator is automatically an active member
+            next_year = (datetime.date.today().year + 1)
+            HouseholdMembership.objects.create(
+                household=household,
+                user=request.user,
+                invited_by=request.user,
+                status='active',
+                role='admin',
+                effective_from_year=next_year,
+            )
+            return Response(HouseholdSerializer(household).data, status=201)
+        return Response(serializer.errors, status=400)
+
+
+class HouseholdInviteView(views.APIView):
+    def post(self, request, pk):
+        household = Household.objects.filter(pk=pk).first()
+        if not household:
+            return Response({'detail': 'Not found.'}, status=404)
+        # Only founder or active admins can invite
+        is_founder = household.created_by == request.user
+        is_admin = HouseholdMembership.objects.filter(
+            household=household, user=request.user, status='active', role='admin'
+        ).exists()
+        if not (is_founder or is_admin):
+            return Response({'detail': 'Only admins can invite members.'}, status=403)
+
+        email = request.data.get('email', '').strip().lower()
+        User = get_user_model()
+        invitee = User.objects.filter(email__iexact=email).first()
+
+        from django.conf import settings
+        from .email import send_email
+        from .models import PendingHouseholdInvite
+        next_year = datetime.date.today().year + 1
+        inviter_name = request.user.get_full_name() or request.user.email
+
+        if not invitee:
+            if PendingHouseholdInvite.objects.filter(household=household, invited_email__iexact=email).exists():
+                return Response({'detail': 'Invitation already sent to this email.'}, status=400)
+            PendingHouseholdInvite.objects.create(
+                household=household,
+                invited_by=request.user,
+                invited_email=email,
+                effective_from_year=next_year,
+            )
+            register_url = f"{settings.FRONTEND_URL}/register"
+            send_email(
+                template_name='household_invite',
+                subject=f'Einladung zum Haushalt «{household.name}»',
+                context={
+                    'invitee_name': email,
+                    'inviter_name': inviter_name,
+                    'household_name': household.name,
+                    'accept_url': register_url,
+                    'cta_label': 'Konto erstellen & beitreten',
+                },
+                to=email,
+            )
+            return Response({'detail': f'Registration invitation sent to {email}.'})
+
+        if invitee == request.user:
+            return Response({'detail': 'You cannot invite yourself.'}, status=400)
+        if HouseholdMembership.objects.filter(household=household, user=invitee, status__in=['pending', 'active']).exists():
+            return Response({'detail': 'User is already a member or has a pending invitation.'}, status=400)
+
+        HouseholdMembership.objects.create(
+            household=household,
+            user=invitee,
+            invited_by=request.user,
+            status='pending',
+            effective_from_year=next_year,
+        )
+        invitee_name = invitee.get_full_name() or invitee.email
+        send_email(
+            template_name='household_invite',
+            subject=f'Einladung zum Haushalt «{household.name}»',
+            context={
+                'invitee_name': invitee_name,
+                'inviter_name': inviter_name,
+                'household_name': household.name,
+                'accept_url': f"{settings.FRONTEND_URL}/financial-year",
+                'cta_label': 'Einladung annehmen',
+            },
+            to=invitee.email,
+        )
+        return Response({'detail': f'Invitation sent to {email} for year {next_year}.'})
+
+
+class HouseholdAcceptView(views.APIView):
+    def post(self, request, pk):
+        membership = HouseholdMembership.objects.filter(
+            household_id=pk, user=request.user, status='pending'
+        ).first()
+        if not membership:
+            return Response({'detail': 'No pending invitation found.'}, status=404)
+        membership.status = 'active'
+        membership.save(update_fields=['status'])
+        return Response({'detail': 'Invitation accepted.'})
+
+
+class HouseholdLeaveView(views.APIView):
+    def post(self, request, pk):
+        membership = HouseholdMembership.objects.filter(
+            household_id=pk, user=request.user, status='active'
+        ).first()
+        if not membership:
+            return Response({'detail': 'You are not an active member of this household.'}, status=404)
+
+        next_year = datetime.date.today().year + 1
+        membership.status = 'left'
+        membership.effective_until_year = next_year
+        membership.save(update_fields=['status', 'effective_until_year'])
+        return Response({'detail': f'You will leave this household at the end of {next_year - 1}.'})
+
+
+class HouseholdSetRoleView(views.APIView):
+    def post(self, request, pk, membership_id):
+        # Only the founder can assign roles
+        household = Household.objects.filter(pk=pk, created_by=request.user).first()
+        if not household:
+            return Response({'detail': 'Not found or not owner.'}, status=404)
+
+        membership = HouseholdMembership.objects.filter(
+            pk=membership_id, household=household, status='active'
+        ).first()
+        if not membership:
+            return Response({'detail': 'Active membership not found.'}, status=404)
+
+        if membership.user == request.user:
+            return Response({'detail': 'Cannot change your own role.'}, status=400)
+
+        role = request.data.get('role')
+        if role not in ['member', 'admin']:
+            return Response({'detail': 'Role must be "member" or "admin".'}, status=400)
+
+        membership.role = role
+        membership.save(update_fields=['role'])
+        return Response(HouseholdMembershipSerializer(membership).data)
+
+
+class HouseholdRevenueAccountsView(views.APIView):
+    def get(self, request, pk):
+        membership = HouseholdMembership.objects.filter(
+            household_id=pk, user=request.user, status='active'
+        ).first()
+        if not membership:
+            return Response({'detail': 'Not a member of this household.'}, status=403)
+
+        member_users = HouseholdMembership.objects.filter(
+            household_id=pk, status='active'
+        ).values_list('user_id', flat=True)
+
+        accounts = Account.objects.filter(
+            user_id__in=member_users, account_type='revenue', active=True
+        ).select_related('user')
+
+        data = [
+            {
+                'id': a.id,
+                'name': a.name,
+                'balance': str(a.balance),
+                'salary_months': a.salary_months,
+                'owner_email': a.user.email,
+                'is_mine': a.user_id == request.user.id,
+            }
+            for a in accounts
+        ]
+        return Response(data)

backend/templates/emails/household_invite.html

@@ -0,0 +1,34 @@
+{% extends "emails/base.html" %}
+
+{% block subject %}Armarium – Einladung zum Haushalt{% endblock %}
+
+{% block body %}
+  <p style="margin:0 0 20px;font-size:15px;color:#374151;line-height:1.6;">Hallo {{ invitee_name }},</p>
+
+  <p style="margin:0 0 20px;font-size:15px;color:#374151;line-height:1.6;">
+    <strong>{{ inviter_name }}</strong> hat dich eingeladen, dem Haushalt
+    <strong>{{ household_name }}</strong> auf Armarium beizutreten.
+  </p>
+
+  <table role="presentation" width="100%" cellpadding="0" cellspacing="0" style="margin:0 0 28px;">
+    <tr>
+      <td align="center">
+        <a href="{{ accept_url }}"
+           style="display:inline-block;background-color:#7c3aed;color:#ffffff;font-size:15px;font-weight:600;text-decoration:none;padding:14px 32px;border-radius:8px;letter-spacing:0.1px;">
+          {{ cta_label }}
+        </a>
+      </td>
+    </tr>
+  </table>
+
+  <p style="margin:0 0 8px;font-size:13px;color:#6b7280;line-height:1.6;">
+    Falls der Button nicht funktioniert, kopiere diesen Link in deinen Browser:
+  </p>
+  <p style="margin:0 0 24px;font-size:13px;color:#7c3aed;line-height:1.6;word-break:break-all;">
+    {{ accept_url }}
+  </p>
+
+  <p style="margin:0;font-size:15px;color:#374151;line-height:1.6;">
+    – Das Armarium-Team
+  </p>
+{% endblock %}

backend/templates/emails/household_invite.txt

@@ -0,0 +1,10 @@
+Hallo {{ invitee_name }},
+
+{{ inviter_name }} hat dich eingeladen, dem Haushalt "{{ household_name }}" auf Armarium beizutreten.
+
+{{ cta_label }}:
+{{ accept_url }}
+
+Falls du diese Einladung nicht erwartet hast, kannst du sie ignorieren.
+
+– Das Armarium-Team

frontend/src/app/app.routes.ts

@@ -14,6 +14,7 @@ import { ExpenseList } from './expenses/expense-list/expense-list';
 import { Profile } from './profile/profile';
 import { Settings } from './settings/settings';
 import { Calendar } from './calendar/calendar';
+import { FinancialYearComponent } from './financial-year/financial-year';
 export const routes: Routes = [
   { path: 'login', component: Login },
   { path: 'register', component: Register },
@@ -34,6 +35,7 @@ export const routes: Routes = [
       { path: 'profile', component: Profile },
       { path: 'settings', component: Settings },
       { path: 'calendar', component: Calendar },
+      { path: 'financial-year', component: FinancialYearComponent },
     ],
   },
   { path: '**', redirectTo: 'dashboard' },

frontend/src/app/dashboard/dashboard.ts

@@ -2,6 +2,7 @@ import { Component, OnInit, OnDestroy, AfterViewInit, signal } from '@angular/co
 import { CommonModule } from '@angular/common';
 import { TranslateModule, TranslateService } from '@ngx-translate/core';
 import { ApiService } from '../services/api';
+import { FinancialYearService, FinancialYear } from '../services/financial-year';
 import ApexCharts from 'apexcharts';
 import { Subscription } from 'rxjs';
 
@@ -13,10 +14,11 @@ import { Subscription } from 'rxjs';
   styleUrl: './dashboard.css',
 })
 export class Dashboard implements OnInit, AfterViewInit, OnDestroy {
-  accounts = signal<any[]>([]);
+  financialYears = signal<FinancialYear[]>([]);
-  budgets = signal<any[]>([]);
   expenses = signal<any[]>([]);
   transactions = signal<any[]>([]);
+  budgets = signal<any[]>([]);
+  accounts = signal<any[]>([]);
   donutExpanded = signal(false);
   selectedYear = signal(new Date().getFullYear());
   yearDropdownOpen = signal(false);
@@ -32,17 +34,18 @@ export class Dashboard implements OnInit, AfterViewInit, OnDestroy {
   private barChart?: ApexCharts;
   private donutChart?: ApexCharts;
   private dataLoaded = 0;
-  private readonly totalRequests = 4;
+  private readonly totalRequests = 5;
   private timeInterval?: ReturnType<typeof setInterval>;
   private langSub?: Subscription;
 
-  constructor(private api: ApiService, private translate: TranslateService) {}
+  constructor(private api: ApiService, private fy: FinancialYearService, private translate: TranslateService) {}
 
   ngOnInit(): void {
-    this.api.getAccounts().subscribe({ next: (d) => { this.accounts.set(d); this.onDataLoaded(); } });
+    this.fy.list().subscribe({ next: (d) => { this.financialYears.set(d); this.onDataLoaded(); } });
-    this.api.getBudgets().subscribe({ next: (d) => { this.budgets.set(d); this.onDataLoaded(); } });
     this.api.getExpenses().subscribe({ next: (d) => { this.expenses.set(d); this.onDataLoaded(); } });
     this.api.getTransactions().subscribe({ next: (d) => { this.transactions.set(d); this.onDataLoaded(); } });
+    this.api.getBudgets().subscribe({ next: (d) => { this.budgets.set(d); this.onDataLoaded(); } });
+    this.api.getAccounts().subscribe({ next: (d) => { this.accounts.set(d); this.onDataLoaded(); } });
 
     this.api.getProfile().subscribe({
       next: (p) => {
@@ -100,6 +103,10 @@ export class Dashboard implements OnInit, AfterViewInit, OnDestroy {
     this.dateTimeDisplay.set(`${weekday}, ${date} | ${time}`);
   }
 
+  private financialYearFor(year: number): FinancialYear | undefined {
+    return this.financialYears().find((fy) => fy.year === year);
+  }
+
   // KPIs
   totalIncome(): number {
     return this.accounts()
@@ -114,7 +121,10 @@ export class Dashboard implements OnInit, AfterViewInit, OnDestroy {
   }
 
   totalExpenses(): number {
-    return this.expenses().reduce((sum, e) => sum + parseFloat(e.amount), 0);
+    const year = this.selectedYear();
+    return this.expenses()
+      .filter((e) => new Date(e.date).getFullYear() === year)
+      .reduce((sum, e) => sum + parseFloat(e.amount), 0);
   }
 
   balance(): number {
@@ -162,21 +172,23 @@ export class Dashboard implements OnInit, AfterViewInit, OnDestroy {
     this.selectedYear.set(year);
     this.yearDropdownOpen.set(false);
     this.renderBarChart();
+    this.renderDonutChart();
   }
 
   availableYears(): number[] {
     const years = new Set<number>([new Date().getFullYear()]);
-    this.expenses().forEach(e => years.add(new Date(e.date).getFullYear()));
+    this.financialYears().forEach((fy) => years.add(fy.year));
+    this.expenses().forEach((e) => years.add(new Date(e.date).getFullYear()));
     return Array.from(years).sort((a, b) => b - a);
   }
 
   donutItems(): { name: string; amount: number; pct: string; color: string }[] {
-    const active = this.budgets().filter((b) => b.active);
+    const items = this.budgets().filter((b) => b.active);
-    const total = active.reduce((sum, b) => sum + parseFloat(b.amount), 0);
+    const total = items.reduce((sum, b) => sum + +b.amount, 0);
-    return active.map((b, i) => ({
+    return items.map((b, i) => ({
       name: b.name,
-      amount: parseFloat(b.amount),
+      amount: +b.amount,
-      pct: total > 0 ? ((parseFloat(b.amount) / total) * 100).toFixed(1) : '0',
+      pct: total > 0 ? ((+b.amount / total) * 100).toFixed(1) : '0',
       color: this.donutColors[i % this.donutColors.length],
     }));
   }
@@ -304,7 +316,7 @@ export class Dashboard implements OnInit, AfterViewInit, OnDestroy {
 
     const active = this.budgets().filter((b) => b.active);
     const labels = active.map((b) => b.name);
-    const series = active.map((b) => parseFloat(b.amount));
+    const series = active.map((b) => +b.amount);
 
     if (series.length === 0) return;
 

frontend/src/app/financial-year/financial-year.html

@@ -0,0 +1,671 @@
+<!-- Backdrop for year dropdown -->
+@if (yearDropdownOpen()) {
+  <div class="fixed inset-0 z-20" (click)="yearDropdownOpen.set(false)"></div>
+}
+
+<div class="p-4 sm:p-6 max-w-4xl mx-auto space-y-5">
+
+  <!-- Page header -->
+  <div class="flex flex-col sm:flex-row sm:items-center sm:justify-between gap-3">
+    <div>
+      <h1 class="text-xl font-semibold text-gray-900 dark:text-white">
+        {{ 'financial_year.title' | translate }}
+      </h1>
+      @if (currentFY()) {
+        <p class="text-sm text-gray-500 dark:text-gray-400 mt-0.5">
+          {{ currentFY()!.owner_type === 'household'
+            ? ('financial_year.owner_household' | translate)
+            : ('financial_year.owner_personal' | translate) }}
+        </p>
+      }
+    </div>
+
+    <div class="flex items-center gap-2">
+
+      <!-- Year dropdown -->
+      @if (years().length > 0) {
+        <div class="relative z-30">
+          <button type="button" (click)="yearDropdownOpen.set(!yearDropdownOpen())"
+            class="flex items-center gap-2 px-3 py-2 text-sm font-medium text-gray-700 dark:text-gray-200 bg-white dark:bg-gray-800 border border-gray-300 dark:border-gray-600 rounded-lg hover:bg-gray-50 dark:hover:bg-gray-700">
+            <span>{{ selectedYear() }}</span>
+            <svg class="w-4 h-4 transition-transform" [class.rotate-180]="yearDropdownOpen()" fill="currentColor" viewBox="0 0 20 20">
+              <path fill-rule="evenodd" d="M5.293 7.293a1 1 0 011.414 0L10 10.586l3.293-3.293a1 1 0 111.414 1.414l-4 4a1 1 0 01-1.414 0l-4-4a1 1 0 010-1.414z" clip-rule="evenodd"/>
+            </svg>
+          </button>
+          @if (yearDropdownOpen()) {
+            <div class="absolute right-0 top-full mt-1 w-28 bg-white dark:bg-gray-800 border border-gray-200 dark:border-gray-700 rounded-lg shadow-lg py-1">
+              @for (y of years(); track y.year) {
+                <button type="button" (click)="selectYear(y.year)"
+                  class="w-full flex items-center justify-between px-3 py-1.5 text-sm hover:bg-gray-100 dark:hover:bg-gray-700"
+                  [class.text-violet-700]="y.year === selectedYear()"
+                  [class.dark:text-violet-400]="y.year === selectedYear()"
+                  [class.font-semibold]="y.year === selectedYear()"
+                  [class.text-gray-700]="y.year !== selectedYear()"
+                  [class.dark:text-gray-200]="y.year !== selectedYear()">
+                  {{ y.year }}
+                  @if (y.is_active) {
+                    <span class="w-1.5 h-1.5 rounded-full bg-violet-500"></span>
+                  }
+                </button>
+              }
+            </div>
+          }
+        </div>
+      }
+
+      <!-- New year button -->
+      @if (canCreateNewYear()) {
+        <button type="button" (click)="openNewYearModal()"
+          class="flex items-center gap-1.5 px-3 py-2 text-sm font-medium text-white bg-violet-700 rounded-lg hover:bg-violet-800 focus:ring-2 focus:ring-violet-300 dark:focus:ring-violet-800">
+          <svg class="w-4 h-4" fill="currentColor" viewBox="0 0 20 20">
+            <path fill-rule="evenodd" d="M10 3a1 1 0 011 1v5h5a1 1 0 110 2h-5v5a1 1 0 11-2 0v-5H4a1 1 0 110-2h5V4a1 1 0 011-1z" clip-rule="evenodd"/>
+          </svg>
+          {{ 'financial_year.new_year' | translate }}
+        </button>
+      }
+
+    </div>
+  </div>
+
+  <!-- Loading spinner -->
+  @if (loading()) {
+    <div class="flex justify-center py-16">
+      <svg class="animate-spin w-6 h-6 text-violet-600" fill="none" viewBox="0 0 24 24">
+        <circle class="opacity-25" cx="12" cy="12" r="10" stroke="currentColor" stroke-width="4"></circle>
+        <path class="opacity-75" fill="currentColor" d="M4 12a8 8 0 018-8V0C5.373 0 0 5.373 0 12h4z"></path>
+      </svg>
+    </div>
+  }
+
+  <!-- Empty state: no years at all -->
+  @if (!loading() && years().length === 0) {
+    <div class="text-center py-16">
+      <svg class="mx-auto w-12 h-12 text-gray-300 dark:text-gray-600 mb-4" fill="currentColor" viewBox="0 0 20 20">
+        <path d="M2 10a1 1 0 011-1h2a1 1 0 011 1v5a1 1 0 01-1 1H3a1 1 0 01-1-1v-5zM8 6a1 1 0 011-1h2a1 1 0 011 1v9a1 1 0 01-1 1H9a1 1 0 01-1-1V6zM14 4a1 1 0 011-1h2a1 1 0 011 1v11a1 1 0 01-1 1h-2a1 1 0 01-1-1V4z"/>
+      </svg>
+      <p class="text-gray-500 dark:text-gray-400 mb-4">{{ 'financial_year.no_years' | translate }}</p>
+      <button type="button" (click)="openNewYearModal()"
+        class="px-4 py-2 text-sm font-medium text-white bg-violet-700 rounded-lg hover:bg-violet-800">
+        {{ 'financial_year.start_first_year' | translate }}
+      </button>
+    </div>
+  }
+
+  <!-- Main content -->
+  @if (!loading() && currentFY()) {
+
+    <!-- Summary cards -->
+    <div class="grid grid-cols-1 sm:grid-cols-3 gap-4">
+
+      <div class="bg-white dark:bg-gray-800 rounded-xl border border-gray-200 dark:border-gray-700 p-4">
+        <p class="text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wide">
+          {{ 'financial_year.total_income' | translate }}
+        </p>
+        <p class="mt-1.5 text-2xl font-bold text-gray-900 dark:text-white">
+          CHF {{ formatChf(totalAnnualIncome()) }}
+        </p>
+        <p class="text-xs text-gray-400 dark:text-gray-500 mt-0.5">
+          CHF {{ formatChf(totalAnnualIncome() / 12) }} / {{ 'financial_year.per_month' | translate }}
+        </p>
+      </div>
+
+      <div class="bg-white dark:bg-gray-800 rounded-xl border border-gray-200 dark:border-gray-700 p-4">
+        <p class="text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wide">
+          {{ 'financial_year.total_fixed_costs' | translate }}
+        </p>
+        <p class="mt-1.5 text-2xl font-bold text-gray-900 dark:text-white">
+          CHF {{ formatChf(totalAnnualBudget()) }}
+        </p>
+        <p class="text-xs text-gray-400 dark:text-gray-500 mt-0.5">
+          CHF {{ formatChf(totalMonthlyBudget()) }} / {{ 'financial_year.per_month' | translate }}
+        </p>
+      </div>
+
+      <div class="bg-white dark:bg-gray-800 rounded-xl border border-gray-200 dark:border-gray-700 p-4">
+        <p class="text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wide">
+          {{ 'financial_year.total_expenses_year' | translate }} {{ selectedYear() }}
+        </p>
+        <p class="mt-1.5 text-2xl font-bold text-gray-900 dark:text-white">
+          CHF {{ formatChf(totalYearExpenses()) }}
+        </p>
+        <p class="text-xs text-gray-400 dark:text-gray-500 mt-0.5">
+          Ø CHF {{ formatChf(avgMonthlyExpenses()) }} / {{ 'financial_year.per_month' | translate }}
+        </p>
+      </div>
+
+    </div>
+
+    <!-- Tabs + item list -->
+    <div class="bg-white dark:bg-gray-800 rounded-xl border border-gray-200 dark:border-gray-700 overflow-hidden">
+
+      <!-- Tab navigation -->
+      <div class="border-b border-gray-200 dark:border-gray-700 px-4">
+        <nav class="flex gap-0 -mb-px">
+          <button type="button" (click)="selectTab('incomes')"
+            class="px-4 py-3 text-sm font-medium border-b-2 transition-colors"
+            [class.border-violet-700]="activeTab() === 'incomes'"
+            [class.text-violet-700]="activeTab() === 'incomes'"
+            [class.dark:text-violet-400]="activeTab() === 'incomes'"
+            [class.border-transparent]="activeTab() !== 'incomes'"
+            [class.text-gray-500]="activeTab() !== 'incomes'"
+            [class.dark:text-gray-400]="activeTab() !== 'incomes'"
+            [class.hover:text-gray-700]="activeTab() !== 'incomes'"
+            [class.dark:hover:text-gray-200]="activeTab() !== 'incomes'">
+            {{ 'financial_year.tab_incomes' | translate }}
+            <span class="ml-1.5 text-xs bg-gray-100 dark:bg-gray-700 text-gray-600 dark:text-gray-300 rounded-full px-1.5 py-0.5">
+              {{ revenueAccounts().length }}
+            </span>
+          </button>
+          <button type="button" (click)="selectTab('budget_items')"
+            class="px-4 py-3 text-sm font-medium border-b-2 transition-colors"
+            [class.border-violet-700]="activeTab() === 'budget_items'"
+            [class.text-violet-700]="activeTab() === 'budget_items'"
+            [class.dark:text-violet-400]="activeTab() === 'budget_items'"
+            [class.border-transparent]="activeTab() !== 'budget_items'"
+            [class.text-gray-500]="activeTab() !== 'budget_items'"
+            [class.dark:text-gray-400]="activeTab() !== 'budget_items'"
+            [class.hover:text-gray-700]="activeTab() !== 'budget_items'"
+            [class.dark:hover:text-gray-200]="activeTab() !== 'budget_items'">
+            {{ 'financial_year.tab_budget_items' | translate }}
+            <span class="ml-1.5 text-xs bg-gray-100 dark:bg-gray-700 text-gray-600 dark:text-gray-300 rounded-full px-1.5 py-0.5">
+              {{ budgetItems().length }}
+            </span>
+          </button>
+        </nav>
+      </div>
+
+      <!-- Item list: Incomes (from Revenue Accounts) -->
+      @if (activeTab() === 'incomes') {
+        @if (revenueAccounts().length === 0) {
+          <p class="text-sm text-gray-400 dark:text-gray-500 text-center py-10">
+            {{ 'financial_year.no_revenue_accounts' | translate }}
+          </p>
+        }
+        @for (account of revenueAccounts(); track account.id) {
+          <div class="flex items-center gap-3 px-4 py-3 hover:bg-gray-50 dark:hover:bg-gray-700/40 border-b border-gray-100 dark:border-gray-700/50 last:border-b-0">
+            <div class="flex-1 min-w-0">
+              <p class="text-sm font-medium text-gray-900 dark:text-white truncate">{{ account.name }}</p>
+              <p class="text-xs text-gray-400 dark:text-gray-500">
+                CHF {{ formatChf(account.balance) }}/Mt.
+                @if (account.owner_email && !account.is_mine) {
+                  · <span class="italic">{{ account.owner_email }}</span>
+                }
+              </p>
+            </div>
+            <div class="text-right shrink-0">
+              <p class="text-sm font-semibold text-gray-900 dark:text-white">
+                CHF {{ formatChf(account.balance * (account.salary_months ?? 12)) }}
+              </p>
+              <p class="text-xs text-gray-400 dark:text-gray-500">
+                {{ 'financial_year.annual_label' | translate }}
+              </p>
+            </div>
+            <button type="button" (click)="toggleSalaryMonths(account)"
+              title="{{ 'financial_year.toggle_salary_months' | translate }}"
+              class="shrink-0 min-w-[2.5rem] text-xs font-semibold rounded-full px-2.5 py-1 transition-colors"
+              [class.bg-violet-100]="(account.salary_months ?? 12) === 13"
+              [class.text-violet-700]="(account.salary_months ?? 12) === 13"
+              [class.dark:bg-violet-900/30]="(account.salary_months ?? 12) === 13"
+              [class.dark:text-violet-400]="(account.salary_months ?? 12) === 13"
+              [class.bg-gray-100]="(account.salary_months ?? 12) === 12"
+              [class.text-gray-600]="(account.salary_months ?? 12) === 12"
+              [class.dark:bg-gray-700]="(account.salary_months ?? 12) === 12"
+              [class.dark:text-gray-300]="(account.salary_months ?? 12) === 12">
+              {{ account.salary_months ?? 12 }} Mt.
+            </button>
+          </div>
+        }
+        @if (revenueAccounts().length > 0) {
+          <div class="flex items-center justify-between px-4 py-3 bg-gray-50 dark:bg-gray-700/30 border-t border-gray-200 dark:border-gray-700">
+            <span class="text-sm font-medium text-gray-700 dark:text-gray-300">{{ 'financial_year.total_annual_income' | translate }}</span>
+            <span class="text-sm font-bold text-gray-900 dark:text-white">CHF {{ formatChf(totalAnnualIncome()) }}</span>
+          </div>
+        }
+      }
+
+      <!-- Item list: Budget items -->
+      @if (activeTab() === 'budget_items') {
+        @if (budgetItems().length === 0 && !showForm()) {
+          <p class="text-sm text-gray-400 dark:text-gray-500 text-center py-10">
+            {{ 'financial_year.no_budget_items' | translate }}
+          </p>
+        }
+        @for (item of budgetItems(); track item.id) {
+          <div class="flex items-center gap-3 px-4 py-3 hover:bg-gray-50 dark:hover:bg-gray-700/40 border-b border-gray-100 dark:border-gray-700/50 last:border-b-0">
+            <div class="flex-1 min-w-0">
+              <p class="text-sm font-medium text-gray-900 dark:text-white truncate">{{ item.name }}</p>
+              @if (item.notes) {
+                <p class="text-xs text-gray-400 dark:text-gray-500 truncate">{{ item.notes }}</p>
+              }
+            </div>
+            <div class="text-right shrink-0">
+              <p class="text-sm font-semibold text-gray-900 dark:text-white">CHF {{ formatChf(item.amount) }}</p>
+              <p class="text-xs text-gray-400 dark:text-gray-500">CHF {{ formatChf(perMonth(item.amount)) }}/Mt.</p>
+            </div>
+            @if (!item.active) {
+              <span class="shrink-0 text-xs font-medium bg-gray-100 dark:bg-gray-700 text-gray-500 dark:text-gray-400 rounded-full px-2 py-0.5">Inaktiv</span>
+            }
+            <div class="flex items-center gap-0.5 shrink-0">
+              <button type="button" (click)="openEditForm(item)"
+                title="{{ 'common.edit' | translate }}"
+                class="p-1.5 text-gray-400 hover:text-violet-700 dark:hover:text-violet-400 rounded-md hover:bg-violet-50 dark:hover:bg-violet-900/20 transition-colors">
+                <svg class="w-4 h-4" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" fill="none" viewBox="0 0 24 24">
+                  <path stroke="currentColor" stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="m14.304 4.844 2.852 2.852M7 7H4a1 1 0 0 0-1 1v10a1 1 0 0 0 1 1h11a1 1 0 0 0 1-1v-4.5m2.409-9.91a2.017 2.017 0 0 1 0 2.853l-6.844 6.844L8 14l.713-3.565 6.844-6.844a2.015 2.015 0 0 1 2.852 0Z"/>
+                </svg>
+              </button>
+              <button type="button" (click)="confirmDelete(item.id)"
+                title="{{ 'common.delete' | translate }}"
+                class="p-1.5 text-gray-400 hover:text-red-600 dark:hover:text-red-400 rounded-md hover:bg-red-50 dark:hover:bg-red-900/20 transition-colors">
+                <svg class="w-4 h-4" fill="none" viewBox="0 0 24 24">
+                  <path stroke="currentColor" stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M5 7h14m-9 3v8m4-8v8M10 3h4a1 1 0 0 1 1 1v3H9V4a1 1 0 0 1 1-1ZM6 7h12v13a1 1 0 0 1-1 1H7a1 1 0 0 1-1-1V7Z"/>
+                </svg>
+              </button>
+            </div>
+          </div>
+        }
+      }
+
+      <!-- Inline add/edit form (budget_items tab only) -->
+      @if (showForm() && activeTab() !== 'incomes') {
+        <div class="px-4 py-4 bg-gray-50 dark:bg-gray-700/30 border-t border-gray-200 dark:border-gray-700">
+          <h3 class="text-sm font-semibold text-gray-900 dark:text-white mb-3">
+            {{ editingId ? ('common.edit' | translate) : ('common.add' | translate) }}
+          </h3>
+          <div class="grid grid-cols-1 sm:grid-cols-2 gap-3">
+            <div>
+              <label class="block text-xs font-medium text-gray-700 dark:text-gray-300 mb-1">
+                {{ 'financial_year.label_name' | translate }}
+              </label>
+              <input type="text" [(ngModel)]="formName"
+                [placeholder]="activeTab() === 'incomes' ? 'z.B. Lohn' : 'z.B. Miete'"
+                class="w-full px-3 py-2 text-sm bg-white dark:bg-gray-800 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-2 focus:ring-violet-500 focus:border-violet-500 text-gray-900 dark:text-white placeholder-gray-400">
+            </div>
+            <div>
+              <label class="block text-xs font-medium text-gray-700 dark:text-gray-300 mb-1">
+                {{ 'financial_year.label_amount' | translate }}
+              </label>
+              <input type="number" [(ngModel)]="formAmount" min="0" step="100"
+                class="w-full px-3 py-2 text-sm bg-white dark:bg-gray-800 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-2 focus:ring-violet-500 focus:border-violet-500 text-gray-900 dark:text-white">
+            </div>
+            <div>
+              <label class="block text-xs font-medium text-gray-700 dark:text-gray-300 mb-1">
+                {{ 'financial_year.label_notes' | translate }}
+                <span class="text-gray-400 font-normal">({{ 'common.optional' | translate }})</span>
+              </label>
+              <input type="text" [(ngModel)]="formNotes"
+                class="w-full px-3 py-2 text-sm bg-white dark:bg-gray-800 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-2 focus:ring-violet-500 focus:border-violet-500 text-gray-900 dark:text-white placeholder-gray-400">
+            </div>
+            <div class="flex items-end pb-0.5">
+              <label class="flex items-center gap-2 cursor-pointer">
+                <input type="checkbox" [(ngModel)]="formActive"
+                  class="w-4 h-4 rounded border-gray-300 dark:border-gray-600 text-violet-600 focus:ring-violet-500 bg-white dark:bg-gray-700">
+                <span class="text-sm text-gray-700 dark:text-gray-300">
+                  {{ 'financial_year.label_active' | translate }}
+                </span>
+              </label>
+            </div>
+          </div>
+          @if (formError) {
+            <p class="mt-2 text-xs text-red-600 dark:text-red-400">
+              {{ 'financial_year.error_' + formError | translate }}
+            </p>
+          }
+          <div class="flex items-center gap-2 mt-3">
+            <button type="button" (click)="saveForm()" [disabled]="formSaving"
+              class="px-4 py-2 text-sm font-medium text-white bg-violet-700 rounded-lg hover:bg-violet-800 disabled:opacity-60 disabled:cursor-not-allowed">
+              {{ formSaving ? '…' : ('common.save' | translate) }}
+            </button>
+            <button type="button" (click)="closeForm()"
+              class="px-4 py-2 text-sm font-medium text-gray-700 dark:text-gray-200 bg-white dark:bg-gray-800 border border-gray-300 dark:border-gray-600 rounded-lg hover:bg-gray-50 dark:hover:bg-gray-700">
+              {{ 'common.cancel' | translate }}
+            </button>
+          </div>
+        </div>
+      }
+
+      <!-- Footer add button (budget_items tab only) -->
+      @if (!showForm() && activeTab() !== 'incomes') {
+        <div class="px-4 py-3 border-t border-gray-100 dark:border-gray-700/50">
+          <button type="button" (click)="openAddForm()"
+            class="flex items-center gap-1.5 text-sm font-medium text-violet-700 dark:text-violet-400 hover:text-violet-900 dark:hover:text-violet-300 transition-colors">
+            <svg class="w-4 h-4" fill="currentColor" viewBox="0 0 20 20">
+              <path fill-rule="evenodd" d="M10 3a1 1 0 011 1v5h5a1 1 0 110 2h-5v5a1 1 0 11-2 0v-5H4a1 1 0 110-2h5V4a1 1 0 011-1z" clip-rule="evenodd"/>
+            </svg>
+            {{ activeTab() === 'incomes'
+              ? ('financial_year.add_income' | translate)
+              : ('financial_year.add_budget_item' | translate) }}
+          </button>
+        </div>
+      }
+
+    </div>
+  }
+
+  <!-- Household Section -->
+  <div class="bg-white dark:bg-gray-800 rounded-xl border border-gray-200 dark:border-gray-700 overflow-hidden">
+
+    <!-- Header -->
+    <div class="flex items-center gap-2 px-4 py-3 border-b border-gray-200 dark:border-gray-700">
+      <svg class="w-5 h-5 text-violet-700 dark:text-violet-400 flex-shrink-0" fill="currentColor" viewBox="0 0 20 20">
+        <path d="M10.707 2.293a1 1 0 00-1.414 0l-7 7a1 1 0 001.414 1.414L4 10.414V17a1 1 0 001 1h4a1 1 0 001-1v-3h2v3a1 1 0 001 1h4a1 1 0 001-1v-6.586l.293.293a1 1 0 001.414-1.414l-7-7z"/>
+      </svg>
+      <h2 class="text-sm font-semibold text-gray-900 dark:text-white">{{ 'household.title' | translate }}</h2>
+    </div>
+
+    <!-- No household at all -->
+    @if (households().length === 0) {
+      <div class="px-4 py-8 text-center">
+        <p class="text-sm text-gray-500 dark:text-gray-400 mb-1">{{ 'household.none' | translate }}</p>
+        <p class="text-xs text-gray-400 dark:text-gray-500 mb-4">{{ 'household.none_hint' | translate }}</p>
+
+        @if (!showCreateHouseholdForm()) {
+          <button type="button" (click)="showCreateHouseholdForm.set(true)"
+            class="px-4 py-2 text-sm font-medium text-white bg-violet-700 rounded-lg hover:bg-violet-800">
+            {{ 'household.create' | translate }}
+          </button>
+        }
+
+        @if (showCreateHouseholdForm()) {
+          <div class="mt-4 max-w-sm mx-auto text-left">
+            <label class="block text-xs font-medium text-gray-700 dark:text-gray-300 mb-1">
+              {{ 'household.label_name' | translate }}
+            </label>
+            <input type="text" [(ngModel)]="householdName"
+              [placeholder]="'household.placeholder_name' | translate"
+              class="w-full px-3 py-2 text-sm bg-white dark:bg-gray-800 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-2 focus:ring-violet-500 focus:border-violet-500 text-gray-900 dark:text-white placeholder-gray-400">
+            @if (householdError) {
+              <p class="mt-1 text-xs text-red-600 dark:text-red-400">
+                {{ 'household.error_' + householdError | translate }}
+              </p>
+            }
+            <div class="flex gap-2 mt-2">
+              <button type="button" (click)="createHousehold()" [disabled]="householdSaving"
+                class="px-4 py-2 text-sm font-medium text-white bg-violet-700 rounded-lg hover:bg-violet-800 disabled:opacity-60">
+                {{ householdSaving ? '…' : ('common.create' | translate) }}
+              </button>
+              <button type="button" (click)="showCreateHouseholdForm.set(false); householdName = ''; householdError = ''"
+                class="px-4 py-2 text-sm font-medium text-gray-700 dark:text-gray-200 bg-white dark:bg-gray-800 border border-gray-300 dark:border-gray-600 rounded-lg hover:bg-gray-50 dark:hover:bg-gray-700">
+                {{ 'common.cancel' | translate }}
+              </button>
+            </div>
+          </div>
+        }
+      </div>
+    }
+
+    <!-- Household list -->
+    @for (h of households(); track h.id) {
+      @let myM = myMembership(h);
+      @let amFounder = isFounder(h);
+      @let isPending = myM?.status === 'pending';
+
+      <div class="px-4 py-4" [class.border-b]="!$last" [class.border-gray-100]="!$last" [class.dark:border-gray-700]="!$last">
+
+        <!-- Household header row -->
+        <div class="flex items-center justify-between mb-3">
+          <div>
+            <h3 class="text-sm font-semibold text-gray-900 dark:text-white">{{ h.name }}</h3>
+            <p class="text-xs text-gray-400 dark:text-gray-500 mt-0.5">
+              {{ 'household.created_by' | translate }}: {{ h.created_by_email }}
+            </p>
+          </div>
+          <!-- Invite button (founder or admin, only if not pending) -->
+          @if (!isPending && canInvite(h) && inviteHouseholdId() !== h.id) {
+            <button type="button" (click)="openInviteForm(h.id)"
+              class="flex items-center gap-1.5 px-3 py-1.5 text-xs font-medium text-violet-700 dark:text-violet-400 border border-violet-300 dark:border-violet-700 rounded-lg hover:bg-violet-50 dark:hover:bg-violet-900/20">
+              <svg class="w-3.5 h-3.5" fill="currentColor" viewBox="0 0 20 20">
+                <path d="M8 9a3 3 0 100-6 3 3 0 000 6zM8 11a6 6 0 016 6H2a6 6 0 016-6zM16 7a1 1 0 10-2 0v1h-1a1 1 0 100 2h1v1a1 1 0 102 0v-1h1a1 1 0 100-2h-1V7z"/>
+              </svg>
+              {{ 'household.invite' | translate }}
+            </button>
+          }
+        </div>
+
+        <!-- Pending invitation banner -->
+        @if (isPending) {
+          <div class="flex items-center justify-between bg-violet-50 dark:bg-violet-900/20 border border-violet-200 dark:border-violet-800 rounded-lg px-3 py-2.5 mb-3">
+            <div>
+              <p class="text-xs font-medium text-violet-800 dark:text-violet-300">{{ 'household.pending_invitation' | translate }}</p>
+              <p class="text-xs text-violet-600 dark:text-violet-400 mt-0.5">
+                {{ 'household.pending_from' | translate }}: {{ myM?.invited_by_email }}
+                · {{ 'household.effective_from' | translate }} {{ myM?.effective_from_year }}
+              </p>
+            </div>
+            <button type="button" (click)="acceptInvitation(h.id)"
+              class="ml-3 px-3 py-1.5 text-xs font-medium text-white bg-violet-700 rounded-lg hover:bg-violet-800 shrink-0">
+              {{ 'household.accept' | translate }}
+            </button>
+          </div>
+        }
+
+        <!-- Member list (show only for non-pending) -->
+        @if (!isPending) {
+          <div class="divide-y divide-gray-100 dark:divide-gray-700 border border-gray-200 dark:border-gray-700 rounded-lg overflow-hidden">
+            @for (m of activeMembers(h); track m.id) {
+              <div class="flex items-center gap-3 px-3 py-2.5">
+                <!-- Email -->
+                <p class="flex-1 text-sm text-gray-900 dark:text-white truncate min-w-0">
+                  {{ m.user_email }}
+                  @if (m.user_email === userEmail) {
+                    <span class="ml-1.5 text-xs text-gray-400">({{ 'household.you' | translate }})</span>
+                  }
+                  @if (m.user_email === h.created_by_email) {
+                    <span class="ml-1.5 text-xs text-gray-400">({{ 'household.founder' | translate }})</span>
+                  }
+                </p>
+                <!-- Status badge -->
+                <span class="shrink-0 text-xs font-medium rounded-full px-2 py-0.5"
+                  [class.bg-green-100]="m.status === 'active'"
+                  [class.text-green-700]="m.status === 'active'"
+                  [class.dark:bg-green-900/30]="m.status === 'active'"
+                  [class.dark:text-green-400]="m.status === 'active'"
+                  [class.bg-yellow-100]="m.status === 'pending'"
+                  [class.text-yellow-700]="m.status === 'pending'"
+                  [class.dark:bg-yellow-900/30]="m.status === 'pending'"
+                  [class.dark:text-yellow-400]="m.status === 'pending'">
+                  {{ 'household.status_' + m.status | translate }}
+                </span>
+                <!-- Role badge -->
+                <span class="shrink-0 text-xs font-medium rounded-full px-2 py-0.5"
+                  [class.bg-violet-100]="m.role === 'admin'"
+                  [class.text-violet-700]="m.role === 'admin'"
+                  [class.dark:bg-violet-900/30]="m.role === 'admin'"
+                  [class.dark:text-violet-400]="m.role === 'admin'"
+                  [class.bg-gray-100]="m.role === 'member'"
+                  [class.text-gray-500]="m.role === 'member'"
+                  [class.dark:bg-gray-700]="m.role === 'member'"
+                  [class.dark:text-gray-400]="m.role === 'member'">
+                  {{ 'household.role_' + m.role | translate }}
+                </span>
+                <!-- Role toggle (only founder, not for self, only for active members) -->
+                @if (amFounder && m.user_email !== userEmail && m.status === 'active') {
+                  <button type="button" (click)="toggleMemberRole(h.id, m)"
+                    class="shrink-0 p-1.5 text-gray-400 hover:text-violet-700 dark:hover:text-violet-400 rounded-md hover:bg-violet-50 dark:hover:bg-violet-900/20 transition-colors"
+                    [title]="m.role === 'admin' ? ('household.remove_admin' | translate) : ('household.make_admin' | translate)">
+                    <svg class="w-4 h-4" fill="none" viewBox="0 0 24 24">
+                      <path stroke="currentColor" stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M15.75 5.25a3 3 0 0 1 3 3m3 0a6 6 0 0 1-7.029 5.912c-.563-.097-1.159.026-1.563.43L10.5 17.25H8.25v2.25H6v2.25H2.25v-2.818c0-.597.237-1.17.659-1.591l6.499-6.499c.404-.404.527-1 .43-1.563A6 6 0 0 1 21.75 8.25Z"/>
+                    </svg>
+                  </button>
+                }
+              </div>
+            }
+          </div>
+        }
+
+        <!-- Pending invites (no account yet) -->
+        @if (!isPending && (h.pending_invites?.length ?? 0) > 0) {
+          <div class="mt-3 divide-y divide-gray-100 dark:divide-gray-700 border border-gray-200 dark:border-gray-700 rounded-lg overflow-hidden">
+            @for (pi of h.pending_invites; track pi.id) {
+              <div class="flex items-center gap-3 px-3 py-2.5">
+                <p class="flex-1 text-sm text-gray-400 dark:text-gray-500 truncate min-w-0 italic">
+                  {{ pi.invited_email }}
+                </p>
+                <span class="shrink-0 text-xs font-medium bg-gray-100 dark:bg-gray-700 text-gray-500 dark:text-gray-400 rounded-full px-2 py-0.5">
+                  {{ 'household.status_unregistered' | translate }}
+                </span>
+              </div>
+            }
+          </div>
+        }
+
+        <!-- Invite form -->
+        @if (inviteHouseholdId() === h.id) {
+          <div class="mt-3 p-3 bg-gray-50 dark:bg-gray-700/30 rounded-lg border border-gray-200 dark:border-gray-700">
+            <label class="block text-xs font-medium text-gray-700 dark:text-gray-300 mb-1">
+              {{ 'household.invite_email' | translate }}
+            </label>
+            <div class="flex gap-2">
+              <input type="email" [(ngModel)]="inviteEmail"
+                [placeholder]="'household.invite_placeholder' | translate"
+                class="flex-1 min-w-0 px-3 py-2 text-sm bg-white dark:bg-gray-800 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-2 focus:ring-violet-500 focus:border-violet-500 text-gray-900 dark:text-white placeholder-gray-400">
+              <button type="button" (click)="sendInvite(h.id)" [disabled]="inviteSaving"
+                class="px-3 py-2 text-sm font-medium text-white bg-violet-700 rounded-lg hover:bg-violet-800 disabled:opacity-60 shrink-0">
+                {{ inviteSaving ? '…' : ('household.send' | translate) }}
+              </button>
+              <button type="button" (click)="inviteHouseholdId.set(null)"
+                class="px-3 py-2 text-sm font-medium text-gray-700 dark:text-gray-200 bg-white dark:bg-gray-800 border border-gray-300 dark:border-gray-600 rounded-lg hover:bg-gray-50 dark:hover:bg-gray-700 shrink-0">
+                {{ 'common.cancel' | translate }}
+              </button>
+            </div>
+            @if (inviteError) {
+              <p class="mt-1.5 text-xs text-red-600 dark:text-red-400">
+                {{ 'household.error_' + inviteError | translate }}
+              </p>
+            }
+          </div>
+        }
+
+        <!-- Leave button (active members who are not the founder) -->
+        @if (!amFounder && myM?.status === 'active') {
+          <div class="mt-3 flex justify-end">
+            <button type="button" (click)="openLeaveModal(h.id)"
+              class="text-xs font-medium text-red-600 dark:text-red-400 hover:text-red-800 dark:hover:text-red-300">
+              {{ 'household.leave' | translate }}
+            </button>
+          </div>
+        }
+
+      </div>
+    }
+
+  </div>
+
+</div>
+
+<!-- New Year Modal -->
+@if (showNewYearModal()) {
+  <div class="fixed inset-0 z-50 flex items-center justify-center bg-black/50 backdrop-blur-sm p-4">
+    <div class="bg-white dark:bg-gray-800 rounded-xl shadow-xl p-6 w-full max-w-sm">
+
+      <h2 class="text-lg font-semibold text-gray-900 dark:text-white mb-2">
+        {{ 'financial_year.confirm_new_year' | translate: { year: nextYear() } }}
+      </h2>
+
+      <!-- Haushalt-Auswahl -->
+      @if (activeHouseholds().length > 0) {
+        <div class="mb-4">
+          <label class="block text-xs font-medium text-gray-700 dark:text-gray-300 mb-1.5">
+            {{ 'financial_year.new_year_owner' | translate }}
+          </label>
+          <div class="flex flex-col gap-1.5">
+            <label class="flex items-center gap-2 cursor-pointer">
+              <input type="radio" name="newYearOwner" [value]="null" [checked]="newYearHouseholdId() === null" (change)="newYearHouseholdId.set(null)"
+                class="text-violet-600 focus:ring-violet-500">
+              <span class="text-sm text-gray-700 dark:text-gray-300">{{ 'financial_year.owner_personal' | translate }}</span>
+            </label>
+            @for (h of activeHouseholds(); track h.id) {
+              <label class="flex items-center gap-2 cursor-pointer">
+                <input type="radio" name="newYearOwner" [value]="h.id" [checked]="newYearHouseholdId() === h.id" (change)="newYearHouseholdId.set(h.id)"
+                  class="text-violet-600 focus:ring-violet-500">
+                <span class="text-sm text-gray-700 dark:text-gray-300">{{ h.name }}</span>
+              </label>
+            }
+          </div>
+        </div>
+      }
+
+      @if (years().length > 0) {
+        <p class="text-sm text-gray-500 dark:text-gray-400 mb-5">
+          {{ 'financial_year.confirm_copy' | translate: { source: selectedYear() } }}
+        </p>
+        <div class="flex flex-col gap-2">
+          <button type="button" (click)="createYear(true)"
+            class="w-full px-4 py-2.5 text-sm font-medium text-white bg-violet-700 rounded-lg hover:bg-violet-800">
+            {{ 'financial_year.copy_yes' | translate }}
+          </button>
+          <button type="button" (click)="createYear(false)"
+            class="w-full px-4 py-2.5 text-sm font-medium text-gray-700 dark:text-gray-200 bg-white dark:bg-gray-700 border border-gray-300 dark:border-gray-600 rounded-lg hover:bg-gray-50 dark:hover:bg-gray-600">
+            {{ 'financial_year.copy_no' | translate }}
+          </button>
+          <button type="button" (click)="showNewYearModal.set(false)"
+            class="w-full px-4 py-2 text-sm text-gray-400 hover:text-gray-600 dark:hover:text-gray-300">
+            {{ 'common.cancel' | translate }}
+          </button>
+        </div>
+      } @else {
+        <p class="text-sm text-gray-500 dark:text-gray-400 mb-5">
+          {{ 'financial_year.first_year_hint' | translate: { year: nextYear() } }}
+        </p>
+        <div class="flex flex-col gap-2">
+          <button type="button" (click)="createYear(false)"
+            class="w-full px-4 py-2.5 text-sm font-medium text-white bg-violet-700 rounded-lg hover:bg-violet-800">
+            {{ 'financial_year.create_year' | translate }}
+          </button>
+          <button type="button" (click)="showNewYearModal.set(false)"
+            class="w-full px-4 py-2 text-sm text-gray-400 hover:text-gray-600 dark:hover:text-gray-300">
+            {{ 'common.cancel' | translate }}
+          </button>
+        </div>
+      }
+
+    </div>
+  </div>
+}
+
+<!-- Leave Household Modal -->
+@if (showLeaveModal()) {
+  <div class="fixed inset-0 z-50 flex items-center justify-center bg-black/50 backdrop-blur-sm p-4">
+    <div class="bg-white dark:bg-gray-800 rounded-xl shadow-xl p-6 w-full max-w-sm">
+      <h2 class="text-lg font-semibold text-gray-900 dark:text-white mb-2">
+        {{ 'household.leave_confirm_title' | translate }}
+      </h2>
+      <p class="text-sm text-gray-500 dark:text-gray-400 mb-5">
+        {{ 'household.leave_confirm_text' | translate }}
+      </p>
+      <div class="flex gap-3">
+        <button type="button" (click)="showLeaveModal.set(false)"
+          class="flex-1 px-4 py-2 text-sm font-medium text-gray-700 dark:text-gray-200 bg-white dark:bg-gray-700 border border-gray-300 dark:border-gray-600 rounded-lg hover:bg-gray-50 dark:hover:bg-gray-600">
+          {{ 'common.cancel' | translate }}
+        </button>
+        <button type="button" (click)="confirmLeave()"
+          class="flex-1 px-4 py-2 text-sm font-medium text-white bg-red-600 rounded-lg hover:bg-red-700">
+          {{ 'household.leave' | translate }}
+        </button>
+      </div>
+    </div>
+  </div>
+}
+
+<!-- Delete Confirm Modal -->
+@if (showDeleteModal()) {
+  <div class="fixed inset-0 z-50 flex items-center justify-center bg-black/50 backdrop-blur-sm p-4">
+    <div class="bg-white dark:bg-gray-800 rounded-xl shadow-xl p-6 w-full max-w-sm">
+      <h2 class="text-lg font-semibold text-gray-900 dark:text-white mb-2">
+        {{ 'common.delete_confirm_title' | translate }}
+      </h2>
+      <p class="text-sm text-gray-500 dark:text-gray-400 mb-5">
+        {{ 'common.delete_confirm_text' | translate }}
+      </p>
+      <div class="flex gap-3">
+        <button type="button" (click)="showDeleteModal.set(false)"
+          class="flex-1 px-4 py-2 text-sm font-medium text-gray-700 dark:text-gray-200 bg-white dark:bg-gray-700 border border-gray-300 dark:border-gray-600 rounded-lg hover:bg-gray-50 dark:hover:bg-gray-600">
+          {{ 'common.cancel' | translate }}
+        </button>
+        <button type="button" (click)="executeDelete()"
+          class="flex-1 px-4 py-2 text-sm font-medium text-white bg-red-600 rounded-lg hover:bg-red-700">
+          {{ 'common.delete' | translate }}
+        </button>
+      </div>
+    </div>
+  </div>
+}

frontend/src/app/financial-year/financial-year.ts

@@ -0,0 +1,447 @@
+import { Component, OnInit, signal, computed } from '@angular/core';
+import { CommonModule } from '@angular/common';
+import { FormsModule } from '@angular/forms';
+import { TranslateModule } from '@ngx-translate/core';
+import { FinancialYearService, FinancialYear, YearlyIncome, YearlyBudgetItem, Household, HouseholdMembership } from '../services/financial-year';
+import { ApiService } from '../services/api';
+
+type Tab = 'incomes' | 'budget_items';
+
+@Component({
+  selector: 'app-financial-year',
+  standalone: true,
+  imports: [CommonModule, FormsModule, TranslateModule],
+  templateUrl: './financial-year.html',
+  styleUrl: './financial-year.css',
+})
+export class FinancialYearComponent implements OnInit {
+  years = signal<FinancialYear[]>([]);
+  currentFY = signal<FinancialYear | null>(null);
+  selectedYear = signal<number>(new Date().getFullYear());
+  activeTab = signal<Tab>('incomes');
+  loading = signal(true);
+  yearDropdownOpen = signal(false);
+
+  // New year modal
+  showNewYearModal = signal(false);
+  newYearHouseholdId = signal<number | null>(null);
+
+  // Add/edit form
+  showForm = signal(false);
+  editingId: number | null = null;
+  formName = '';
+  formAmount = 0;
+  formNotes = '';
+  formActive = true;
+  formError = '';
+  formSaving = false;
+
+  // Delete modal
+  showDeleteModal = signal(false);
+  deleteId: number | null = null;
+
+  // Revenue accounts (income tab)
+  revenueAccounts = signal<any[]>([]);
+
+  // Budgets (fixed costs)
+  budgets = signal<any[]>([]);
+
+  // Expenses (actual spending)
+  expenses = signal<any[]>([]);
+
+  // Household state
+  households = signal<Household[]>([]);
+  userEmail = '';
+
+  // Create household form
+  showCreateHouseholdForm = signal(false);
+  householdName = '';
+  householdSaving = false;
+  householdError = '';
+
+  // Invite form
+  inviteHouseholdId = signal<number | null>(null);
+  inviteEmail = '';
+  inviteError = '';
+  inviteSaving = false;
+
+  // Leave confirm modal
+  showLeaveModal = signal(false);
+  leaveHouseholdId: number | null = null;
+
+  constructor(private fyService: FinancialYearService, private api: ApiService) {}
+
+  ngOnInit(): void {
+    this.loadAll();
+    this.loadHouseholds();
+    this.loadRevenueAccounts();
+    this.loadBudgets();
+    this.api.getExpenses().subscribe({ next: (d) => this.expenses.set(d) });
+    this.api.getProfile().subscribe({ next: (p) => { this.userEmail = p.email || ''; } });
+  }
+
+  // --- Computed ---
+
+  nextYear = computed(() => {
+    const ys = this.years();
+    if (ys.length === 0) return new Date().getFullYear();
+    return Math.max(...ys.map(y => y.year)) + 1;
+  });
+
+  canCreateNewYear = computed(() => {
+    const next = this.nextYear();
+    const maxAllowed = new Date().getFullYear() + 1;
+    return next <= maxAllowed && !this.years().some(y => y.year === next);
+  });
+
+  totalIncome = computed(() => Number(this.currentFY()?.total_income ?? 0));
+  totalFixedCosts = computed(() => Number(this.currentFY()?.total_fixed_costs ?? 0));
+
+  disposable = computed(() => this.totalIncome() - this.totalFixedCosts());
+
+  savingsRate = computed(() => {
+    const i = this.totalIncome();
+    return i > 0 ? Math.round((this.disposable() / i) * 100) : 0;
+  });
+
+  incomes = computed(() => this.currentFY()?.incomes ?? []);
+  budgetItems = computed(() => this.currentFY()?.budget_items ?? []);
+
+  totalAnnualIncome = computed(() =>
+    this.revenueAccounts().reduce((sum, a) => sum + parseFloat(a.balance) * (a.salary_months ?? 12), 0)
+  );
+
+  totalMonthlyBudget = computed(() =>
+    this.budgets().filter((b) => b.active).reduce((sum, b) => sum + parseFloat(b.amount), 0)
+  );
+
+  totalAnnualBudget = computed(() => this.totalMonthlyBudget() * 12);
+
+  totalYearExpenses = computed(() =>
+    this.expenses()
+      .filter((e) => new Date(e.date).getFullYear() === this.selectedYear())
+      .reduce((sum, e) => sum + parseFloat(e.amount), 0)
+  );
+
+  avgMonthlyExpenses = computed(() => {
+    const now = new Date();
+    const year = this.selectedYear();
+    const months = year < now.getFullYear() ? 12 : now.getMonth() + 1;
+    return months > 0 ? this.totalYearExpenses() / months : 0;
+  });
+
+  // --- Data loading ---
+
+  private loadAll(): void {
+    this.loading.set(true);
+    this.fyService.list().subscribe({
+      next: (ys) => {
+        // ys is ordered by -year (descending from backend)
+        this.years.set(ys);
+        if (ys.length > 0) {
+          const target =
+            ys.find(y => y.year === this.selectedYear()) ??
+            ys.find(y => y.is_active) ??
+            ys[0];
+          this.selectedYear.set(target.year);
+          this.currentFY.set(target);
+        }
+        this.loading.set(false);
+      },
+      error: () => this.loading.set(false),
+    });
+  }
+
+  private reloadCurrentYear(): void {
+    const year = this.selectedYear();
+    this.fyService.get(year).subscribe({
+      next: (fy) => {
+        setTimeout(() => {
+          this.currentFY.set(fy);
+          // Keep the years list in sync for totals shown in the sidebar/year selector
+          this.years.update(ys => ys.map(y => (y.year === year ? { ...y, ...fy } : y)));
+        });
+      },
+    });
+  }
+
+  // --- Year selection ---
+
+  selectYear(year: number): void {
+    this.yearDropdownOpen.set(false);
+    this.selectedYear.set(year);
+    this.closeForm();
+    const cached = this.years().find(y => y.year === year);
+    if (cached) {
+      this.currentFY.set(cached);
+      this.loadRevenueAccounts();
+    }
+  }
+
+  // --- Year creation ---
+
+  openNewYearModal(): void {
+    this.newYearHouseholdId.set(null);
+    this.showNewYearModal.set(true);
+  }
+
+  activeHouseholds(): Household[] {
+    return this.households().filter(h =>
+      h.memberships.some(m => m.user_email === this.userEmail && m.status === 'active')
+    );
+  }
+
+  createYear(copy: boolean): void {
+    const newYear = this.nextYear();
+    const sourceYear = copy ? Math.max(...this.years().map(y => y.year)) : null;
+    const householdId = this.newYearHouseholdId();
+
+    const payload: { year: number; household_id?: number } = { year: newYear };
+    if (householdId) payload.household_id = householdId;
+
+    this.fyService.create(payload).subscribe({
+      next: () => {
+        if (sourceYear !== null) {
+          this.fyService.copyFrom(newYear, sourceYear).subscribe({
+            next: () => {
+              this.showNewYearModal.set(false);
+              this.selectedYear.set(newYear);
+              this.loadAll();
+            },
+          });
+        } else {
+          this.showNewYearModal.set(false);
+          this.selectedYear.set(newYear);
+          this.loadAll();
+        }
+      },
+    });
+  }
+
+  // --- Tab ---
+
+  selectTab(tab: Tab): void {
+    this.activeTab.set(tab);
+    this.closeForm();
+  }
+
+  // --- Form ---
+
+  openAddForm(): void {
+    this.editingId = null;
+    this.formName = '';
+    this.formAmount = 0;
+    this.formNotes = '';
+    this.formActive = true;
+    this.formError = '';
+    this.formSaving = false;
+    this.showForm.set(true);
+  }
+
+  openEditForm(item: YearlyIncome | YearlyBudgetItem): void {
+    this.editingId = item.id;
+    this.formName = item.name;
+    this.formAmount = Number(item.amount);
+    this.formNotes = item.notes;
+    this.formActive = item.active;
+    this.formError = '';
+    this.formSaving = false;
+    this.showForm.set(true);
+  }
+
+  closeForm(): void {
+    this.showForm.set(false);
+    this.editingId = null;
+  }
+
+  saveForm(): void {
+    const name = this.formName.trim();
+    if (!name) { this.formError = 'name_required'; return; }
+    const amount = this.formAmount;
+    if (!amount || amount <= 0) { this.formError = 'amount_invalid'; return; }
+
+    const year = this.selectedYear();
+    const data = { name, amount, notes: this.formNotes, active: this.formActive };
+    const id = this.editingId;
+    const tab = this.activeTab();
+    this.formSaving = true;
+
+    let obs;
+    if (tab === 'incomes') {
+      obs = id
+        ? this.fyService.updateIncome(year, id, data)
+        : this.fyService.createIncome(year, { ...data, member: null });
+    } else {
+      obs = id
+        ? this.fyService.updateBudgetItem(year, id, data)
+        : this.fyService.createBudgetItem(year, data);
+    }
+
+    obs.subscribe({
+      next: () => {
+        this.formSaving = false;
+        this.closeForm();
+        this.reloadCurrentYear();
+      },
+      error: () => {
+        this.formSaving = false;
+        this.formError = 'save_failed';
+      },
+    });
+  }
+
+  // --- Delete ---
+
+  confirmDelete(id: number): void {
+    this.deleteId = id;
+    this.showDeleteModal.set(true);
+  }
+
+  executeDelete(): void {
+    const id = this.deleteId;
+    if (!id) return;
+    const year = this.selectedYear();
+    const tab = this.activeTab();
+    const obs = tab === 'incomes'
+      ? this.fyService.deleteIncome(year, id)
+      : this.fyService.deleteBudgetItem(year, id);
+    obs.subscribe({
+      next: () => {
+        this.showDeleteModal.set(false);
+        this.reloadCurrentYear();
+      },
+    });
+  }
+
+  // --- Household helpers ---
+
+  myMembership(h: Household): HouseholdMembership | undefined {
+    return h.memberships.find(m => m.user_email === this.userEmail);
+  }
+
+  isFounder(h: Household): boolean {
+    return h.created_by_email === this.userEmail;
+  }
+
+  canInvite(h: Household): boolean {
+    const m = this.myMembership(h);
+    return this.isFounder(h) || (m?.status === 'active' && m?.role === 'admin');
+  }
+
+  activeMembers(h: Household): HouseholdMembership[] {
+    return h.memberships.filter(m => m.status !== 'left');
+  }
+
+  // --- Household CRUD ---
+
+  private loadBudgets(): void {
+    this.api.getBudgets().subscribe({ next: (bs) => this.budgets.set(bs) });
+  }
+
+  private loadRevenueAccounts(): void {
+    const fy = this.currentFY();
+    if (fy?.owner_type === 'household' && fy.household_id) {
+      this.fyService.getHouseholdRevenueAccounts(fy.household_id).subscribe({
+        next: (accounts) => this.revenueAccounts.set(accounts),
+      });
+    } else {
+      this.api.getAccounts().subscribe({
+        next: (accounts) => this.revenueAccounts.set(accounts.filter((a) => a.account_type === 'revenue')),
+      });
+    }
+  }
+
+  toggleSalaryMonths(account: any): void {
+    const newMonths = account.salary_months === 13 ? 12 : 13;
+    this.api.patchAccount(account.id, { salary_months: newMonths }).subscribe({
+      next: (updated) => {
+        this.revenueAccounts.update((accounts) =>
+          accounts.map((a) => (a.id === account.id ? { ...a, salary_months: updated.salary_months } : a))
+        );
+      },
+    });
+  }
+
+  private loadHouseholds(): void {
+    this.fyService.getHouseholds().subscribe({ next: (hs) => this.households.set(hs) });
+  }
+
+  createHousehold(): void {
+    const name = this.householdName.trim();
+    if (!name) { this.householdError = 'name_required'; return; }
+    this.householdSaving = true;
+    this.fyService.createHousehold(name).subscribe({
+      next: () => {
+        this.householdSaving = false;
+        this.showCreateHouseholdForm.set(false);
+        this.householdName = '';
+        this.householdError = '';
+        this.loadHouseholds();
+      },
+      error: () => { this.householdSaving = false; this.householdError = 'failed'; },
+    });
+  }
+
+  openInviteForm(householdId: number): void {
+    this.inviteHouseholdId.set(householdId);
+    this.inviteEmail = '';
+    this.inviteError = '';
+    this.inviteSaving = false;
+  }
+
+  sendInvite(pk: number): void {
+    const email = this.inviteEmail.trim();
+    if (!email) { this.inviteError = 'email_required'; return; }
+    this.inviteSaving = true;
+    this.fyService.inviteMember(pk, email).subscribe({
+      next: () => {
+        this.inviteSaving = false;
+        this.inviteHouseholdId.set(null);
+        this.inviteEmail = '';
+        this.loadHouseholds();
+      },
+      error: (err) => {
+        this.inviteSaving = false;
+        const detail = err?.error?.detail ?? '';
+        if (detail.includes('email')) this.inviteError = 'not_found';
+        else if (detail.includes('already')) this.inviteError = 'already_member';
+        else this.inviteError = 'failed';
+      },
+    });
+  }
+
+  acceptInvitation(pk: number): void {
+    this.fyService.acceptInvitation(pk).subscribe({
+      next: () => this.loadHouseholds(),
+    });
+  }
+
+  openLeaveModal(householdId: number): void {
+    this.leaveHouseholdId = householdId;
+    this.showLeaveModal.set(true);
+  }
+
+  confirmLeave(): void {
+    if (!this.leaveHouseholdId) return;
+    this.fyService.leaveHousehold(this.leaveHouseholdId).subscribe({
+      next: () => { this.showLeaveModal.set(false); this.loadHouseholds(); },
+    });
+  }
+
+  toggleMemberRole(pk: number, membership: HouseholdMembership): void {
+    const newRole = membership.role === 'admin' ? 'member' : 'admin';
+    this.fyService.setMemberRole(pk, membership.id, newRole).subscribe({
+      next: () => this.loadHouseholds(),
+    });
+  }
+
+  // --- Formatting ---
+
+  formatChf(val: number): string {
+    return new Intl.NumberFormat('de-CH', { minimumFractionDigits: 0, maximumFractionDigits: 0 }).format(val);
+  }
+
+  perMonth(val: number): number {
+    return Math.round(Number(val) / 12);
+  }
+}

frontend/src/app/layout/sidebar/sidebar.html

@@ -106,6 +106,26 @@
         </a>
       </li>
 
+      <!-- Financial Year -->
+      <li>
+        <a routerLink="/financial-year" routerLinkActive="!bg-violet-50 !text-violet-700 dark:!bg-violet-900/20 dark:!text-violet-300"
+          (click)="sidebarService.closeMobile()"
+          [class]="sidebarService.collapsed() ? 'justify-center relative' : ''"
+          class="flex items-center p-2 text-sm font-normal text-gray-900 rounded-lg dark:text-white hover:bg-gray-100 dark:hover:bg-gray-700 group">
+          <svg class="w-6 h-6 flex-shrink-0 text-gray-400 group-hover:text-gray-900 dark:group-hover:text-white" fill="currentColor" viewBox="0 0 20 20">
+            <path d="M2 10a1 1 0 011-1h2a1 1 0 011 1v5a1 1 0 01-1 1H3a1 1 0 01-1-1v-5zM8 6a1 1 0 011-1h2a1 1 0 011 1v9a1 1 0 01-1 1H9a1 1 0 01-1-1V6zM14 4a1 1 0 011-1h2a1 1 0 011 1v11a1 1 0 01-1 1h-2a1 1 0 01-1-1V4z"/>
+          </svg>
+          @if (!sidebarService.collapsed()) {
+            <span class="ml-3 whitespace-nowrap">{{ 'sidebar.financial_year' | translate }}</span>
+          }
+          @if (sidebarService.collapsed()) {
+            <span class="pointer-events-none absolute left-full ml-3 top-1/2 -translate-y-1/2 px-2 py-1 text-xs font-medium text-white bg-gray-900 dark:bg-gray-700 rounded whitespace-nowrap opacity-0 group-hover:opacity-100 transition-opacity duration-150 z-50">
+              {{ 'sidebar.financial_year' | translate }}
+            </span>
+          }
+        </a>
+      </li>
+
       <!-- Accounts -->
       <li class="relative">
         @if (sidebarService.collapsed()) {

frontend/src/app/services/api.ts

@@ -23,6 +23,10 @@ export class ApiService {
     return this.http.put(`${this.baseUrl}/accounts/${id}/`, account);
   }
 
+  patchAccount(id: number, data: Partial<{name: string, balance: number, account_type: string, salary_months: number}>): Observable<any> {
+    return this.http.patch(`${this.baseUrl}/accounts/${id}/`, data);
+  }
+
   deleteAccount(id: number): Observable<any> {
     return this.http.delete(`${this.baseUrl}/accounts/${id}/`);
   }

frontend/src/app/services/financial-year.ts

@@ -0,0 +1,146 @@
+import { Injectable } from '@angular/core';
+import { HttpClient } from '@angular/common/http';
+import { Observable } from 'rxjs';
+
+export interface YearlyIncome {
+  id: number;
+  member: number | null;
+  member_email: string;
+  name: string;
+  amount: number;
+  active: boolean;
+  notes: string;
+}
+
+export interface YearlyBudgetItem {
+  id: number;
+  name: string;
+  amount: number;
+  active: boolean;
+  notes: string;
+}
+
+export interface FinancialYear {
+  id: number;
+  year: number;
+  is_active: boolean;
+  notes: string;
+  owner_type: 'personal' | 'household';
+  household_id: number | null;
+  total_income: number;
+  total_fixed_costs: number;
+  incomes: YearlyIncome[];
+  budget_items: YearlyBudgetItem[];
+  created_at: string;
+}
+
+export interface HouseholdMembership {
+  id: number;
+  user: number;
+  user_email: string;
+  invited_by_email: string;
+  status: 'pending' | 'active' | 'left';
+  role: 'member' | 'admin';
+  effective_from_year: number | null;
+  effective_until_year: number | null;
+  created_at: string;
+}
+
+export interface PendingInvite {
+  id: number;
+  invited_email: string;
+  invited_by_email: string;
+  effective_from_year: number | null;
+  created_at: string;
+}
+
+export interface Household {
+  id: number;
+  name: string;
+  created_by_email: string;
+  memberships: HouseholdMembership[];
+  pending_invites: PendingInvite[];
+  created_at: string;
+}
+
+@Injectable({ providedIn: 'root' })
+export class FinancialYearService {
+  private base = '/api/financial-years';
+
+  constructor(private http: HttpClient) {}
+
+  list(): Observable<FinancialYear[]> {
+    return this.http.get<FinancialYear[]>(`${this.base}/`);
+  }
+
+  get(year: number): Observable<FinancialYear> {
+    return this.http.get<FinancialYear>(`${this.base}/${year}/`);
+  }
+
+  create(data: { year: number; notes?: string; household_id?: number }): Observable<FinancialYear> {
+    return this.http.post<FinancialYear>(`${this.base}/`, data);
+  }
+
+  update(year: number, data: Partial<{ is_active: boolean; notes: string }>): Observable<FinancialYear> {
+    return this.http.patch<FinancialYear>(`${this.base}/${year}/`, data);
+  }
+
+  copyFrom(year: number, sourceYear: number): Observable<any> {
+    return this.http.post(`${this.base}/${year}/copy-from/${sourceYear}/`, {});
+  }
+
+  // Incomes
+  createIncome(year: number, data: { name: string; amount: number; active: boolean; notes: string; member: number | null }): Observable<YearlyIncome> {
+    return this.http.post<YearlyIncome>(`${this.base}/${year}/incomes/`, data);
+  }
+
+  updateIncome(year: number, id: number, data: { name: string; amount: number; active: boolean; notes: string }): Observable<YearlyIncome> {
+    return this.http.patch<YearlyIncome>(`${this.base}/${year}/incomes/${id}/`, data);
+  }
+
+  deleteIncome(year: number, id: number): Observable<void> {
+    return this.http.delete<void>(`${this.base}/${year}/incomes/${id}/`);
+  }
+
+  // Budget Items
+  createBudgetItem(year: number, data: { name: string; amount: number; active: boolean; notes: string }): Observable<YearlyBudgetItem> {
+    return this.http.post<YearlyBudgetItem>(`${this.base}/${year}/budget-items/`, data);
+  }
+
+  updateBudgetItem(year: number, id: number, data: { name: string; amount: number; active: boolean; notes: string }): Observable<YearlyBudgetItem> {
+    return this.http.patch<YearlyBudgetItem>(`${this.base}/${year}/budget-items/${id}/`, data);
+  }
+
+  deleteBudgetItem(year: number, id: number): Observable<void> {
+    return this.http.delete<void>(`${this.base}/${year}/budget-items/${id}/`);
+  }
+
+  // Households
+  getHouseholds(): Observable<Household[]> {
+    return this.http.get<Household[]>('/api/households/');
+  }
+
+  createHousehold(name: string): Observable<Household> {
+    return this.http.post<Household>('/api/households/', { name });
+  }
+
+  inviteMember(pk: number, email: string): Observable<any> {
+    return this.http.post(`/api/households/${pk}/invite/`, { email });
+  }
+
+  acceptInvitation(pk: number): Observable<any> {
+    return this.http.post(`/api/households/${pk}/accept/`, {});
+  }
+
+  leaveHousehold(pk: number): Observable<any> {
+    return this.http.post(`/api/households/${pk}/leave/`, {});
+  }
+
+  setMemberRole(pk: number, membershipId: number, role: 'member' | 'admin'): Observable<HouseholdMembership> {
+    return this.http.post<HouseholdMembership>(`/api/households/${pk}/members/${membershipId}/set-role/`, { role });
+  }
+
+  getHouseholdRevenueAccounts(pk: number): Observable<any[]> {
+    return this.http.get<any[]>(`/api/households/${pk}/revenue-accounts/`);
+  }
+}

frontend/src/assets/i18n/de.json

@@ -142,6 +142,7 @@
     "fixed_costs": "Fixkosten",
     "expenses": "Ausgaben",
     "calendar": "Kalender",
+    "financial_year": "Jahresplanung",
     "accounts": "Konten",
     "revenue_accounts": "Einnahmekonten",
     "transactions": "Transaktionen"
@@ -345,6 +346,74 @@
     "ZG": "Zug",
     "ZH": "Zürich"
   },
+  "household": {
+    "title": "Haushalt",
+    "none": "Du bist noch in keinem Haushalt.",
+    "none_hint": "Gründe einen gemeinsamen Haushalt oder warte auf eine Einladung.",
+    "create": "Haushalt gründen",
+    "create_title": "Neuer Haushalt",
+    "label_name": "Name des Haushalts",
+    "placeholder_name": "z.B. Familie Müller",
+    "created_by": "Gegründet von",
+    "members": "Mitglieder",
+    "invite": "Einladen",
+    "invite_email": "E-Mail-Adresse",
+    "invite_placeholder": "user@beispiel.ch",
+    "send": "Einladung senden",
+    "status_active": "Aktiv",
+    "status_pending": "Ausstehend",
+    "status_left": "Ausgetreten",
+    "role_admin": "Admin",
+    "role_member": "Mitglied",
+    "make_admin": "Admin machen",
+    "remove_admin": "Admin entfernen",
+    "pending_invitation": "Einladung erhalten",
+    "pending_from": "Eingeladen von",
+    "effective_from": "Ab Jahr",
+    "accept": "Annehmen",
+    "leave": "Haushalt verlassen",
+    "leave_confirm_title": "Haushalt verlassen?",
+    "leave_confirm_text": "Du verlässt den Haushalt per Ende des laufenden Jahres. Vergangene Haushaltsjahre bleiben für dich lesbar.",
+    "you": "du",
+    "founder": "Gründer",
+    "error_name_required": "Name ist erforderlich.",
+    "error_failed": "Vorgang fehlgeschlagen.",
+    "error_email_required": "E-Mail-Adresse ist erforderlich.",
+    "error_not_found": "Kein Benutzer mit dieser E-Mail gefunden.",
+    "error_already_member": "Benutzer ist bereits Mitglied oder hat eine ausstehende Einladung."
+  },
+  "financial_year": {
+    "title": "Jahresplanung",
+    "owner_personal": "Persönlich",
+    "owner_household": "Haushalt",
+    "new_year": "Neues Jahr starten",
+    "no_years": "Noch kein Finanzjahr erstellt.",
+    "start_first_year": "Erstes Jahr starten",
+    "tab_incomes": "Einnahmen",
+    "tab_budget_items": "Fixkosten",
+    "add_income": "Einnahme hinzufügen",
+    "add_budget_item": "Fixkosten hinzufügen",
+    "label_name": "Bezeichnung",
+    "label_amount": "Betrag (CHF / Jahr)",
+    "label_notes": "Notizen",
+    "label_active": "Aktiv",
+    "total_income": "Gesamteinnahmen",
+    "total_fixed_costs": "Fixkosten total",
+    "disposable": "Verfügbar",
+    "savings_rate": "Sparquote",
+    "per_month": "Monat",
+    "no_incomes": "Noch keine Einnahmen erfasst.",
+    "no_budget_items": "Noch keine Fixkosten erfasst.",
+    "confirm_new_year": "Jahr {{ year }} starten?",
+    "confirm_copy": "Soll das neue Jahr mit den Daten aus {{ source }} vorausgefüllt werden?",
+    "first_year_hint": "Das Finanzjahr {{ year }} wird neu erstellt.",
+    "create_year": "Jahr erstellen",
+    "copy_yes": "Ja, Daten übernehmen",
+    "copy_no": "Leer starten",
+    "error_name_required": "Bezeichnung ist erforderlich.",
+    "error_amount_invalid": "Bitte einen gültigen Betrag eingeben.",
+    "error_save_failed": "Speichern fehlgeschlagen."
+  },
   "profile": {
     "title": "Profil",
     "subtitle": "Persönliche Informationen und Einstellungen verwalten",

frontend/src/assets/i18n/en.json

@@ -142,6 +142,7 @@
     "fixed_costs": "Fixed Costs",
     "expenses": "Expenses",
     "calendar": "Calendar",
+    "financial_year": "Annual Planning",
     "accounts": "Accounts",
     "revenue_accounts": "Revenue Accounts",
     "transactions": "Transactions"
@@ -345,6 +346,74 @@
     "ZG": "Zug",
     "ZH": "Zuerich"
   },
+  "household": {
+    "title": "Household",
+    "none": "You are not part of any household yet.",
+    "none_hint": "Create a shared household or wait for an invitation.",
+    "create": "Create Household",
+    "create_title": "New Household",
+    "label_name": "Household Name",
+    "placeholder_name": "e.g. Smith Family",
+    "created_by": "Created by",
+    "members": "Members",
+    "invite": "Invite",
+    "invite_email": "Email Address",
+    "invite_placeholder": "user@example.com",
+    "send": "Send Invitation",
+    "status_active": "Active",
+    "status_pending": "Pending",
+    "status_left": "Left",
+    "role_admin": "Admin",
+    "role_member": "Member",
+    "make_admin": "Make admin",
+    "remove_admin": "Remove admin",
+    "pending_invitation": "Invitation received",
+    "pending_from": "Invited by",
+    "effective_from": "From year",
+    "accept": "Accept",
+    "leave": "Leave Household",
+    "leave_confirm_title": "Leave Household?",
+    "leave_confirm_text": "You will leave the household at the end of the current year. Past household years remain readable for you.",
+    "you": "you",
+    "founder": "Founder",
+    "error_name_required": "Name is required.",
+    "error_failed": "Operation failed.",
+    "error_email_required": "Email address is required.",
+    "error_not_found": "No user found with this email.",
+    "error_already_member": "User is already a member or has a pending invitation."
+  },
+  "financial_year": {
+    "title": "Annual Planning",
+    "owner_personal": "Personal",
+    "owner_household": "Household",
+    "new_year": "Start New Year",
+    "no_years": "No financial year created yet.",
+    "start_first_year": "Start First Year",
+    "tab_incomes": "Income",
+    "tab_budget_items": "Fixed Costs",
+    "add_income": "Add Income",
+    "add_budget_item": "Add Fixed Cost",
+    "label_name": "Name",
+    "label_amount": "Amount (CHF / Year)",
+    "label_notes": "Notes",
+    "label_active": "Active",
+    "total_income": "Total Income",
+    "total_fixed_costs": "Total Fixed Costs",
+    "disposable": "Disposable",
+    "savings_rate": "Savings Rate",
+    "per_month": "Month",
+    "no_incomes": "No income entries yet.",
+    "no_budget_items": "No fixed cost entries yet.",
+    "confirm_new_year": "Start Year {{ year }}?",
+    "confirm_copy": "Should the new year be pre-filled with data from {{ source }}?",
+    "first_year_hint": "Financial year {{ year }} will be created.",
+    "create_year": "Create Year",
+    "copy_yes": "Yes, copy data",
+    "copy_no": "Start empty",
+    "error_name_required": "Name is required.",
+    "error_amount_invalid": "Please enter a valid amount.",
+    "error_save_failed": "Saving failed."
+  },
   "profile": {
     "title": "Profile",
     "subtitle": "Manage your personal information and settings",

frontend/src/assets/i18n/fr.json

@@ -142,6 +142,7 @@
     "fixed_costs": "Charges fixes",
     "expenses": "Dépenses",
     "calendar": "Calendrier",
+    "financial_year": "Planification annuelle",
     "accounts": "Comptes",
     "revenue_accounts": "Comptes de revenus",
     "transactions": "Transactions"
@@ -345,6 +346,74 @@
     "ZG": "Zoug",
     "ZH": "Zurich"
   },
+  "household": {
+    "title": "Ménage",
+    "none": "Vous ne faites encore partie d'aucun ménage.",
+    "none_hint": "Créez un ménage commun ou attendez une invitation.",
+    "create": "Créer un ménage",
+    "create_title": "Nouveau ménage",
+    "label_name": "Nom du ménage",
+    "placeholder_name": "p.ex. Famille Müller",
+    "created_by": "Créé par",
+    "members": "Membres",
+    "invite": "Inviter",
+    "invite_email": "Adresse e-mail",
+    "invite_placeholder": "user@exemple.ch",
+    "send": "Envoyer l'invitation",
+    "status_active": "Actif",
+    "status_pending": "En attente",
+    "status_left": "Parti",
+    "role_admin": "Admin",
+    "role_member": "Membre",
+    "make_admin": "Rendre admin",
+    "remove_admin": "Retirer admin",
+    "pending_invitation": "Invitation reçue",
+    "pending_from": "Invité par",
+    "effective_from": "Dès l'année",
+    "accept": "Accepter",
+    "leave": "Quitter le ménage",
+    "leave_confirm_title": "Quitter le ménage ?",
+    "leave_confirm_text": "Vous quitterez le ménage à la fin de l'année en cours. Les années passées resteront lisibles.",
+    "you": "vous",
+    "founder": "Fondateur",
+    "error_name_required": "Le nom est requis.",
+    "error_failed": "Opération échouée.",
+    "error_email_required": "L'adresse e-mail est requise.",
+    "error_not_found": "Aucun utilisateur trouvé avec cet e-mail.",
+    "error_already_member": "L'utilisateur est déjà membre ou a une invitation en attente."
+  },
+  "financial_year": {
+    "title": "Planification annuelle",
+    "owner_personal": "Personnel",
+    "owner_household": "Ménage",
+    "new_year": "Démarrer une nouvelle année",
+    "no_years": "Aucune année financière créée.",
+    "start_first_year": "Démarrer la première année",
+    "tab_incomes": "Revenus",
+    "tab_budget_items": "Charges fixes",
+    "add_income": "Ajouter un revenu",
+    "add_budget_item": "Ajouter une charge fixe",
+    "label_name": "Désignation",
+    "label_amount": "Montant (CHF / an)",
+    "label_notes": "Notes",
+    "label_active": "Actif",
+    "total_income": "Revenus totaux",
+    "total_fixed_costs": "Charges fixes totales",
+    "disposable": "Disponible",
+    "savings_rate": "Taux d'épargne",
+    "per_month": "mois",
+    "no_incomes": "Aucun revenu enregistré.",
+    "no_budget_items": "Aucune charge fixe enregistrée.",
+    "confirm_new_year": "Démarrer l'année {{ year }} ?",
+    "confirm_copy": "Reprendre les données de {{ source }} pour la nouvelle année ?",
+    "first_year_hint": "L'année financière {{ year }} sera créée.",
+    "create_year": "Créer l'année",
+    "copy_yes": "Oui, reprendre les données",
+    "copy_no": "Démarrer vide",
+    "error_name_required": "La désignation est requise.",
+    "error_amount_invalid": "Veuillez saisir un montant valide.",
+    "error_save_failed": "Échec de l'enregistrement."
+  },
   "profile": {
     "title": "Profil",
     "subtitle": "Gérer vos informations personnelles et paramètres",

frontend/src/assets/i18n/it.json

@@ -142,6 +142,7 @@
     "fixed_costs": "Costi fissi",
     "expenses": "Spese",
     "calendar": "Calendario",
+    "financial_year": "Pianificazione annuale",
     "accounts": "Conti",
     "revenue_accounts": "Conti entrate",
     "transactions": "Transazioni"
@@ -345,6 +346,74 @@
     "ZG": "Zugo",
     "ZH": "Zurigo"
   },
+  "household": {
+    "title": "Nucleo familiare",
+    "none": "Non fai ancora parte di nessun nucleo familiare.",
+    "none_hint": "Crea un nucleo familiare condiviso o attendi un invito.",
+    "create": "Crea nucleo familiare",
+    "create_title": "Nuovo nucleo familiare",
+    "label_name": "Nome del nucleo",
+    "placeholder_name": "es. Famiglia Müller",
+    "created_by": "Creato da",
+    "members": "Membri",
+    "invite": "Invita",
+    "invite_email": "Indirizzo e-mail",
+    "invite_placeholder": "user@esempio.ch",
+    "send": "Invia invito",
+    "status_active": "Attivo",
+    "status_pending": "In attesa",
+    "status_left": "Uscito",
+    "role_admin": "Admin",
+    "role_member": "Membro",
+    "make_admin": "Rendi admin",
+    "remove_admin": "Rimuovi admin",
+    "pending_invitation": "Invito ricevuto",
+    "pending_from": "Invitato da",
+    "effective_from": "Dall'anno",
+    "accept": "Accetta",
+    "leave": "Lascia il nucleo",
+    "leave_confirm_title": "Lasciare il nucleo?",
+    "leave_confirm_text": "Lascerai il nucleo alla fine dell'anno in corso. Gli anni passati rimarranno leggibili.",
+    "you": "tu",
+    "founder": "Fondatore",
+    "error_name_required": "Il nome è obbligatorio.",
+    "error_failed": "Operazione non riuscita.",
+    "error_email_required": "L'indirizzo e-mail è obbligatorio.",
+    "error_not_found": "Nessun utente trovato con questa e-mail.",
+    "error_already_member": "L'utente è già membro o ha un invito in sospeso."
+  },
+  "financial_year": {
+    "title": "Pianificazione annuale",
+    "owner_personal": "Personale",
+    "owner_household": "Nucleo familiare",
+    "new_year": "Avvia nuovo anno",
+    "no_years": "Nessun anno finanziario creato.",
+    "start_first_year": "Avvia il primo anno",
+    "tab_incomes": "Entrate",
+    "tab_budget_items": "Costi fissi",
+    "add_income": "Aggiungi entrata",
+    "add_budget_item": "Aggiungi costo fisso",
+    "label_name": "Denominazione",
+    "label_amount": "Importo (CHF / anno)",
+    "label_notes": "Note",
+    "label_active": "Attivo",
+    "total_income": "Entrate totali",
+    "total_fixed_costs": "Costi fissi totali",
+    "disposable": "Disponibile",
+    "savings_rate": "Tasso di risparmio",
+    "per_month": "mese",
+    "no_incomes": "Nessuna entrata registrata.",
+    "no_budget_items": "Nessun costo fisso registrato.",
+    "confirm_new_year": "Avviare l'anno {{ year }}?",
+    "confirm_copy": "Vuoi pre-compilare il nuovo anno con i dati di {{ source }}?",
+    "first_year_hint": "L'anno finanziario {{ year }} verrà creato.",
+    "create_year": "Crea anno",
+    "copy_yes": "Sì, copia i dati",
+    "copy_no": "Inizia vuoto",
+    "error_name_required": "La denominazione è obbligatoria.",
+    "error_amount_invalid": "Inserisci un importo valido.",
+    "error_save_failed": "Salvataggio non riuscito."
+  },
   "profile": {
     "title": "Profilo",
     "subtitle": "Gestisci le tue informazioni personali e impostazioni",