diff --git a/backend/db/migrations/0021_admin_user_flag.sql b/backend/db/migrations/0021_admin_user_flag.sql
new file mode 100644
index 0000000..a3b719e
--- /dev/null
+++ b/backend/db/migrations/0021_admin_user_flag.sql
@@ -0,0 +1,2 @@
+ALTER TABLE "auth_users"
+ADD COLUMN "is_admin" boolean NOT NULL DEFAULT false;
diff --git a/backend/src/routes/admin.ts b/backend/src/routes/admin.ts
index b133cfb..1f663c9 100644
--- a/backend/src/routes/admin.ts
+++ b/backend/src/routes/admin.ts
@@ -30,6 +30,7 @@ export default async function adminRoutes(server: FastifyInstance) {
 
     const createTenantSeeds = async (tenantId: number, createdBy: string) => {
         const currentYear = new Date().getFullYear();
+        const timestamp = new Date();
 
         const insertedTags = await server.db
             .insert(filetags)
@@ -84,77 +85,148 @@ export default async function adminRoutes(server: FastifyInstance) {
         const deliveryTag = insertedTags.find((tag) => tag.createdDocumentType === "deliveryNotes");
         const incomingInvoiceTag = insertedTags.find((tag) => tag.incomingDocumentType === "invoices");
 
-        await server.db
+        const insertedFolders = await server.db
             .insert(folders)
             .values([
                 {
                     tenant: tenantId,
                     name: "Ausgangsrechnungen",
+                    function: "yearSubCategory",
+                    icon: "i-heroicons-document-text",
+                    isSystemUsed: true,
+                    updatedAt: timestamp,
+                    updatedBy: createdBy,
+                },
+                {
+                    tenant: tenantId,
+                    name: "Angebote",
+                    function: "yearSubCategory",
+                    icon: "i-heroicons-document-duplicate",
+                    isSystemUsed: true,
+                    updatedAt: timestamp,
+                    updatedBy: createdBy,
+                },
+                {
+                    tenant: tenantId,
+                    name: "Auftragsbestätigungen",
+                    function: "yearSubCategory",
+                    icon: "i-heroicons-clipboard-document-check",
+                    isSystemUsed: true,
+                    updatedAt: timestamp,
+                    updatedBy: createdBy,
+                },
+                {
+                    tenant: tenantId,
+                    name: "Lieferscheine",
+                    function: "yearSubCategory",
+                    icon: "i-heroicons-truck",
+                    isSystemUsed: true,
+                    updatedAt: timestamp,
+                    updatedBy: createdBy,
+                },
+                {
+                    tenant: tenantId,
+                    name: "Eingangsrechnungen",
+                    function: "yearSubCategory",
+                    icon: "i-heroicons-inbox-arrow-down",
+                    isSystemUsed: true,
+                    updatedAt: timestamp,
+                    updatedBy: createdBy,
+                },
+                {
+                    tenant: tenantId,
+                    name: "Belege Bankeinzahlung",
+                    function: "yearSubCategory",
+                    icon: "i-heroicons-banknotes",
+                    isSystemUsed: true,
+                    updatedAt: timestamp,
+                    updatedBy: createdBy,
+                },
+            ])
+            .returning({
+                id: folders.id,
+                name: folders.name,
+            });
+
+        const folderByName = new Map(insertedFolders.map((folder) => [folder.name, folder.id]));
+
+        await server.db
+            .insert(folders)
+            .values([
+                {
+                    tenant: tenantId,
+                    name: String(currentYear),
+                    parent: folderByName.get("Ausgangsrechnungen"),
                     function: "invoices",
                     year: currentYear,
                     icon: "i-heroicons-document-text",
                     standardFiletype: invoiceTag?.id,
                     standardFiletypeIsOptional: false,
                     isSystemUsed: true,
-                    updatedAt: new Date(),
+                    updatedAt: timestamp,
                     updatedBy: createdBy,
                 },
                 {
                     tenant: tenantId,
-                    name: "Angebote",
+                    name: String(currentYear),
+                    parent: folderByName.get("Angebote"),
                     function: "quotes",
                     year: currentYear,
                     icon: "i-heroicons-document-duplicate",
                     standardFiletype: quoteTag?.id,
                     standardFiletypeIsOptional: false,
                     isSystemUsed: true,
-                    updatedAt: new Date(),
+                    updatedAt: timestamp,
                     updatedBy: createdBy,
                 },
                 {
                     tenant: tenantId,
-                    name: "Auftragsbestätigungen",
+                    name: String(currentYear),
+                    parent: folderByName.get("Auftragsbestätigungen"),
                     function: "confirmationOrders",
                     year: currentYear,
                     icon: "i-heroicons-clipboard-document-check",
                     standardFiletype: confirmationTag?.id,
                     standardFiletypeIsOptional: false,
                     isSystemUsed: true,
-                    updatedAt: new Date(),
+                    updatedAt: timestamp,
                     updatedBy: createdBy,
                 },
                 {
                     tenant: tenantId,
-                    name: "Lieferscheine",
+                    name: String(currentYear),
+                    parent: folderByName.get("Lieferscheine"),
                     function: "deliveryNotes",
                     year: currentYear,
                     icon: "i-heroicons-truck",
                     standardFiletype: deliveryTag?.id,
                     standardFiletypeIsOptional: false,
                     isSystemUsed: true,
-                    updatedAt: new Date(),
+                    updatedAt: timestamp,
                     updatedBy: createdBy,
                 },
                 {
                     tenant: tenantId,
-                    name: "Eingangsrechnungen",
+                    name: String(currentYear),
+                    parent: folderByName.get("Eingangsrechnungen"),
                     function: "incomingInvoices",
                     year: currentYear,
                     icon: "i-heroicons-inbox-arrow-down",
                     standardFiletype: incomingInvoiceTag?.id,
                     standardFiletypeIsOptional: false,
                     isSystemUsed: true,
-                    updatedAt: new Date(),
+                    updatedAt: timestamp,
                     updatedBy: createdBy,
                 },
                 {
                     tenant: tenantId,
-                    name: "Belege Bankeinzahlung",
+                    name: String(currentYear),
+                    parent: folderByName.get("Belege Bankeinzahlung"),
                     function: "deposit",
                     year: currentYear,
                     icon: "i-heroicons-banknotes",
                     isSystemUsed: true,
-                    updatedAt: new Date(),
+                    updatedAt: timestamp,
                     updatedBy: createdBy,
                 },
             ]);
diff --git a/frontend/pages/settings/admin.vue b/frontend/pages/settings/admin.vue
new file mode 100644
index 0000000..9f21a21
--- /dev/null
+++ b/frontend/pages/settings/admin.vue
@@ -0,0 +1,888 @@
+<script setup lang="ts">
+const auth = useAuthStore()
+const toast = useToast()
+const router = useRouter()
+
+type AdminRole = {
+  id: string
+  name: string
+  description?: string | null
+  tenant_id: number | null
+}
+
+type AdminTenant = {
+  id: number
+  name: string
+  short: string
+  user_count: number
+  locked?: string | null
+}
+
+type AdminUserProfile = {
+  id: string
+  user_id: string
+  tenant_id: number
+  full_name: string | null
+  first_name: string
+  last_name: string
+  email?: string | null
+  active: boolean
+}
+
+type AdminUser = {
+  id: string
+  email: string
+  display_name: string
+  multiTenant: boolean
+  must_change_password: boolean
+  is_admin: boolean
+  profile_defaults: {
+    first_name: string
+    last_name: string
+  }
+  tenant_ids: number[]
+  role_assignments: { tenant_id: number; role_id: string }[]
+  profile_assignments?: { tenant_id: number; profile_id?: string | null }[]
+  profiles: AdminUserProfile[]
+}
+
+const loading = ref(true)
+const savingUser = ref(false)
+const savingTenant = ref(false)
+const creatingUser = ref(false)
+const creatingTenant = ref(false)
+const activeTab = ref(0)
+const createUserModalOpen = ref(false)
+const createTenantModalOpen = ref(false)
+const createdUserPassword = ref("")
+
+const users = ref<AdminUser[]>([])
+const tenants = ref<AdminTenant[]>([])
+const roles = ref<AdminRole[]>([])
+const unassignedProfiles = ref<AdminUserProfile[]>([])
+
+const selectedUserId = ref<string | null>(null)
+const selectedTenantId = ref<number | null>(null)
+
+const userForm = ref<AdminUser | null>(null)
+const tenantForm = ref<AdminTenant | null>(null)
+const createUserForm = ref({
+  email: "",
+  password: "",
+  first_name: "",
+  last_name: "",
+  is_admin: false,
+  multiTenant: true,
+})
+const createTenantForm = ref({
+  name: "",
+  short: "",
+})
+
+const tabItems = [
+  { label: "Benutzer" },
+  { label: "Tenants" },
+]
+
+const sortedUsers = computed(() =>
+  [...users.value].sort((a, b) => a.display_name.localeCompare(b.display_name, "de"))
+)
+
+const sortedTenants = computed(() =>
+  [...tenants.value].sort((a, b) => a.name.localeCompare(b.name, "de"))
+)
+
+const tenantOptions = computed(() =>
+  sortedTenants.value.map((tenant) => ({
+    label: `${tenant.name} (${tenant.short})`,
+    value: tenant.id,
+  }))
+)
+
+const userTableColumns = [
+  { key: "display_name", label: "Benutzer" },
+  { key: "email", label: "E-Mail" },
+  { key: "tenant_count", label: "Tenants" },
+  { key: "is_admin", label: "Admin" },
+]
+
+const tenantTableColumns = [
+  { key: "name", label: "Tenant" },
+  { key: "short", label: "Kürzel" },
+  { key: "user_count", label: "Benutzer" },
+]
+
+const userTableRows = computed(() =>
+  sortedUsers.value.map((user) => ({
+    ...user,
+    tenant_count: user.tenant_ids.length,
+    is_admin: user.is_admin ? "Ja" : "Nein",
+  }))
+)
+
+const tenantTableRows = computed(() => sortedTenants.value)
+
+const getRoleOptionsForTenant = (tenantId: number) =>
+  roles.value
+    .filter((role) => role.tenant_id === null || role.tenant_id === tenantId)
+    .map((role) => ({
+      label: role.tenant_id === null ? `${role.name} (global)` : role.name,
+      value: role.id,
+    }))
+
+const getUsersForTenant = (tenantId: number) =>
+  sortedUsers.value.filter((user) => user.tenant_ids.includes(tenantId))
+
+const getFreeProfilesForTenant = (tenantId: number) =>
+  unassignedProfiles.value.filter((profile) => profile.tenant_id === tenantId)
+
+const cloneUser = (user: AdminUser): AdminUser => ({
+  ...user,
+  profile_defaults: { ...user.profile_defaults },
+  tenant_ids: [...(user.tenant_ids || [])],
+  role_assignments: [...(user.role_assignments || [])],
+  profile_assignments: [...(user.profile_assignments || [])],
+  profiles: [...(user.profiles || [])],
+})
+
+const cloneTenant = (tenant: AdminTenant): AdminTenant => ({
+  ...tenant,
+})
+
+const normalizeUserAssignments = () => {
+  if (!userForm.value) return
+
+  const uniqueTenantIds = Array.from(new Set((userForm.value.tenant_ids || []).map(Number))).sort((a, b) => a - b)
+  const assignmentsByTenant = new Map<number, string>()
+  const profileAssignmentByTenant = new Map<number, string | null>()
+
+  for (const assignment of userForm.value.role_assignments || []) {
+    if (!uniqueTenantIds.includes(Number(assignment.tenant_id))) continue
+    if (assignmentsByTenant.has(Number(assignment.tenant_id))) continue
+    assignmentsByTenant.set(Number(assignment.tenant_id), assignment.role_id)
+  }
+
+  for (const assignment of userForm.value.profile_assignments || []) {
+    if (!uniqueTenantIds.includes(Number(assignment.tenant_id))) continue
+    profileAssignmentByTenant.set(Number(assignment.tenant_id), assignment.profile_id || null)
+  }
+
+  userForm.value.tenant_ids = uniqueTenantIds
+  userForm.value.role_assignments = uniqueTenantIds
+    .map((tenantId) => {
+      const roleId = assignmentsByTenant.get(tenantId)
+      return roleId ? { tenant_id: tenantId, role_id: roleId } : null
+    })
+    .filter(Boolean) as { tenant_id: number; role_id: string }[]
+  userForm.value.profile_assignments = uniqueTenantIds.map((tenantId) => ({
+    tenant_id: tenantId,
+    profile_id: profileAssignmentByTenant.get(tenantId) || null,
+  }))
+}
+
+const updateUserTenants = (tenantIds: number[] = []) => {
+  if (!userForm.value) return
+
+  userForm.value.tenant_ids = tenantIds
+  normalizeUserAssignments()
+}
+
+const setRoleForTenant = (tenantId: number, roleId?: string | null) => {
+  if (!userForm.value) return
+
+  userForm.value.role_assignments = (userForm.value.role_assignments || []).filter((assignment) => assignment.tenant_id !== tenantId)
+
+  if (roleId) {
+    userForm.value.role_assignments.push({
+      tenant_id: tenantId,
+      role_id: roleId,
+    })
+  }
+}
+
+const getRoleForTenant = (tenantId: number) => {
+  return userForm.value?.role_assignments?.find((assignment) => assignment.tenant_id === tenantId)?.role_id || null
+}
+
+const setProfileAssignmentForTenant = (tenantId: number, profileId?: string | null) => {
+  if (!userForm.value) return
+
+  userForm.value.profile_assignments = (userForm.value.profile_assignments || []).filter((assignment) => assignment.tenant_id !== tenantId)
+  userForm.value.profile_assignments.push({
+    tenant_id: tenantId,
+    profile_id: profileId || null,
+  })
+}
+
+const getProfileAssignmentForTenant = (tenantId: number) => {
+  return userForm.value?.profile_assignments?.find((assignment) => assignment.tenant_id === tenantId)?.profile_id || null
+}
+
+const selectUser = (row: any) => {
+  const user = users.value.find((entry) => entry.id === row.id)
+  if (!user) return
+
+  selectedUserId.value = user.id
+  userForm.value = cloneUser(user)
+  normalizeUserAssignments()
+}
+
+const selectTenant = (row: any) => {
+  const tenant = tenants.value.find((entry) => entry.id === row.id)
+  if (!tenant) return
+
+  selectedTenantId.value = tenant.id
+  tenantForm.value = cloneTenant(tenant)
+}
+
+const fetchOverview = async () => {
+  loading.value = true
+
+  try {
+    const response = await useNuxtApp().$api("/api/admin/overview")
+
+    users.value = response.users || []
+    tenants.value = response.tenants || []
+    roles.value = response.roles || []
+    unassignedProfiles.value = response.unassignedProfiles || []
+
+    if (!selectedUserId.value && users.value.length) {
+      selectUser(users.value[0])
+    } else if (selectedUserId.value) {
+      const currentUser = users.value.find((user) => user.id === selectedUserId.value)
+      if (currentUser) selectUser(currentUser)
+    }
+
+    if (!selectedTenantId.value && tenants.value.length) {
+      selectTenant(tenants.value[0])
+    } else if (selectedTenantId.value) {
+      const currentTenant = tenants.value.find((tenant) => tenant.id === selectedTenantId.value)
+      if (currentTenant) selectTenant(currentTenant)
+    }
+  } catch (err: any) {
+    console.error("[admin/fetchOverview]", err)
+    toast.add({
+      title: "Administration konnte nicht geladen werden",
+      description: err?.data?.error || err?.message || "Unbekannter Fehler",
+      color: "red",
+    })
+  } finally {
+    loading.value = false
+  }
+}
+
+const saveUser = async () => {
+  if (!userForm.value || savingUser.value) return
+
+  savingUser.value = true
+  normalizeUserAssignments()
+
+  try {
+    await useNuxtApp().$api(`/api/admin/users/${userForm.value.id}`, {
+      method: "PUT",
+      body: {
+        email: userForm.value.email,
+        multiTenant: userForm.value.multiTenant,
+        must_change_password: userForm.value.must_change_password,
+        is_admin: userForm.value.is_admin,
+      },
+    })
+
+    await useNuxtApp().$api(`/api/admin/users/${userForm.value.id}/access`, {
+      method: "PUT",
+      body: {
+        tenant_ids: userForm.value.tenant_ids,
+        role_assignments: userForm.value.role_assignments,
+        profile_defaults: userForm.value.profile_defaults,
+        profile_assignments: userForm.value.profile_assignments,
+      },
+    })
+
+    await fetchOverview()
+    await auth.fetchMe()
+
+    toast.add({
+      title: "Benutzer gespeichert",
+      color: "green",
+    })
+  } catch (err: any) {
+    console.error("[admin/saveUser]", err)
+    toast.add({
+      title: "Benutzer konnte nicht gespeichert werden",
+      description: err?.data?.error || err?.message || "Unbekannter Fehler",
+      color: "red",
+    })
+  } finally {
+    savingUser.value = false
+  }
+}
+
+const createUser = async () => {
+  if (creatingUser.value) return
+
+  creatingUser.value = true
+
+  try {
+    const response = await useNuxtApp().$api("/api/admin/users", {
+      method: "POST",
+      body: createUserForm.value,
+    })
+
+    createdUserPassword.value = response.initialPassword || ""
+    createUserModalOpen.value = false
+    createUserForm.value = {
+      email: "",
+      password: "",
+      first_name: "",
+      last_name: "",
+      is_admin: false,
+      multiTenant: true,
+    }
+
+    await fetchOverview()
+
+    if (response.user?.id) {
+      const createdUser = users.value.find((user) => user.id === response.user.id)
+      if (createdUser) selectUser(createdUser)
+    }
+
+    toast.add({
+      title: "Benutzer angelegt",
+      description: createdUserPassword.value ? `Initialpasswort: ${createdUserPassword.value}` : undefined,
+      color: "green",
+    })
+  } catch (err: any) {
+    console.error("[admin/createUser]", err)
+    toast.add({
+      title: "Benutzer konnte nicht angelegt werden",
+      description: err?.data?.error || err?.message || "Unbekannter Fehler",
+      color: "red",
+    })
+  } finally {
+    creatingUser.value = false
+  }
+}
+
+const saveTenant = async () => {
+  if (!tenantForm.value || savingTenant.value) return
+
+  savingTenant.value = true
+
+  try {
+    await useNuxtApp().$api(`/api/admin/tenants/${tenantForm.value.id}`, {
+      method: "PUT",
+      body: {
+        name: tenantForm.value.name,
+        short: tenantForm.value.short,
+      },
+    })
+
+    await fetchOverview()
+    await auth.fetchMe()
+
+    toast.add({
+      title: "Tenant gespeichert",
+      color: "green",
+    })
+  } catch (err: any) {
+    console.error("[admin/saveTenant]", err)
+    toast.add({
+      title: "Tenant konnte nicht gespeichert werden",
+      description: err?.data?.error || err?.message || "Unbekannter Fehler",
+      color: "red",
+    })
+  } finally {
+    savingTenant.value = false
+  }
+}
+
+const createTenant = async () => {
+  if (creatingTenant.value) return
+
+  creatingTenant.value = true
+
+  try {
+    const response = await useNuxtApp().$api("/api/admin/tenants", {
+      method: "POST",
+      body: createTenantForm.value,
+    })
+
+    createTenantModalOpen.value = false
+    createTenantForm.value = {
+      name: "",
+      short: "",
+    }
+
+    await fetchOverview()
+
+    if (response.tenant?.id) {
+      const createdTenant = tenants.value.find((tenant) => tenant.id === response.tenant.id)
+      if (createdTenant) selectTenant(createdTenant)
+    }
+
+    toast.add({
+      title: "Tenant angelegt",
+      description: "Standardordner und Datei-Tags wurden erstellt.",
+      color: "green",
+    })
+  } catch (err: any) {
+    console.error("[admin/createTenant]", err)
+    toast.add({
+      title: "Tenant konnte nicht angelegt werden",
+      description: err?.data?.error || err?.message || "Unbekannter Fehler",
+      color: "red",
+    })
+  } finally {
+    creatingTenant.value = false
+  }
+}
+
+onMounted(async () => {
+  if (!auth.user?.is_admin) {
+    toast.add({
+      title: "Zugriff verweigert",
+      description: "Diese Seite ist nur für administrative Benutzer verfügbar.",
+      color: "red",
+    })
+    await router.push("/")
+    return
+  }
+
+  await fetchOverview()
+})
+</script>
+
+<template>
+  <UDashboardNavbar title="Administration" />
+
+  <UDashboardPanelContent class="p-5 overflow-hidden">
+    <UAlert
+      v-if="!auth.user?.is_admin"
+      title="Kein Zugriff"
+      description="Für diese Seite wird ein administrativer Benutzer benötigt."
+      color="red"
+      variant="soft"
+    />
+
+    <UTabs
+      v-else
+      v-model="activeTab"
+      :items="tabItems"
+      class="admin-tabs h-full"
+    >
+      <template #item="{ item }">
+        <div v-if="item.label === 'Benutzer'" class="admin-grid mt-5 grid grid-cols-1 xl:grid-cols-3 gap-5">
+          <UCard class="admin-card xl:col-span-1">
+            <div class="flex items-center justify-between mb-4">
+              <h2 class="text-lg font-semibold">Benutzer</h2>
+              <div class="flex items-center gap-2">
+                <UBadge variant="subtle">{{ users.length }}</UBadge>
+                <UButton
+                  size="sm"
+                  icon="i-heroicons-plus"
+                  @click="createUserModalOpen = true"
+                >
+                  Benutzer
+                </UButton>
+              </div>
+            </div>
+
+            <div class="admin-scroll">
+              <UTable
+                v-if="!loading"
+                :rows="userTableRows"
+                :columns="userTableColumns"
+                @select="selectUser"
+              />
+
+              <USkeleton v-else class="h-80" />
+            </div>
+          </UCard>
+
+          <UCard class="admin-card xl:col-span-2">
+            <div v-if="userForm" class="admin-scroll space-y-6">
+              <div class="flex items-start justify-between gap-4">
+                <div>
+                  <h2 class="text-lg font-semibold">{{ userForm.display_name }}</h2>
+                  <p class="text-sm text-gray-500">{{ userForm.email }}</p>
+                </div>
+
+                <UButton
+                  color="primary"
+                  :loading="savingUser"
+                  @click="saveUser"
+                >
+                  Benutzer speichern
+                </UButton>
+              </div>
+
+              <UForm :state="userForm" class="grid grid-cols-1 md:grid-cols-2 gap-6">
+                <UFormGroup label="E-Mail">
+                  <UInput v-model="userForm.email" />
+                </UFormGroup>
+
+                <UFormGroup label="Profil Vorname">
+                  <UInput v-model="userForm.profile_defaults.first_name" />
+                </UFormGroup>
+
+                <UFormGroup label="Profil Nachname">
+                  <UInput v-model="userForm.profile_defaults.last_name" />
+                </UFormGroup>
+
+                <UFormGroup label="Tenants">
+                  <USelectMenu
+                    :model-value="userForm.tenant_ids"
+                    :options="tenantOptions"
+                    value-attribute="value"
+                    option-attribute="label"
+                    multiple
+                    @update:model-value="updateUserTenants"
+                  />
+                </UFormGroup>
+
+                <UFormGroup label="Administrative Freigabe">
+                  <div class="flex items-center gap-3 h-10">
+                    <UToggle v-model="userForm.is_admin" />
+                    <span class="text-sm text-gray-600">Darf Administrationsseite und Admin-API nutzen</span>
+                  </div>
+                </UFormGroup>
+
+                <UFormGroup label="Multi-Tenant">
+                  <div class="flex items-center gap-3 h-10">
+                    <UToggle v-model="userForm.multiTenant" />
+                    <span class="text-sm text-gray-600">Benutzer darf mehreren Tenants zugeordnet sein</span>
+                  </div>
+                </UFormGroup>
+
+                <UFormGroup label="Passwortwechsel erzwingen">
+                  <div class="flex items-center gap-3 h-10">
+                    <UToggle v-model="userForm.must_change_password" />
+                    <span class="text-sm text-gray-600">Beim nächsten Login muss das Passwort geändert werden</span>
+                  </div>
+                </UFormGroup>
+              </UForm>
+
+              <div>
+                <UDivider label="Rollen pro Tenant" class="mb-4" />
+
+                <div
+                  v-if="userForm.tenant_ids.length"
+                  class="grid grid-cols-1 md:grid-cols-2 gap-4"
+                >
+                  <UCard
+                    v-for="tenantId in userForm.tenant_ids"
+                    :key="tenantId"
+                    class="border border-gray-200"
+                  >
+                    <div class="space-y-3">
+                      <div>
+                        <div class="font-medium">
+                          {{ tenants.find((tenant) => tenant.id === tenantId)?.name || `Tenant ${tenantId}` }}
+                        </div>
+                        <div class="text-sm text-gray-500">
+                          {{ tenants.find((tenant) => tenant.id === tenantId)?.short || "" }}
+                        </div>
+                      </div>
+
+                      <UFormGroup label="Rolle">
+                        <USelectMenu
+                          :model-value="getRoleForTenant(tenantId)"
+                          :options="getRoleOptionsForTenant(tenantId)"
+                          value-attribute="value"
+                          option-attribute="label"
+                          placeholder="Rolle auswählen"
+                          @update:model-value="(value) => setRoleForTenant(tenantId, value)"
+                        />
+                      </UFormGroup>
+
+                      <UFormGroup label="Freies Profil">
+                        <USelectMenu
+                          :model-value="getProfileAssignmentForTenant(tenantId)"
+                          :options="[
+                            { label: 'Neues Profil erzeugen', value: null },
+                            ...getFreeProfilesForTenant(tenantId).map((profile) => ({
+                              label: profile.full_name || `${profile.first_name} ${profile.last_name}`,
+                              value: profile.id,
+                            }))
+                          ]"
+                          value-attribute="value"
+                          option-attribute="label"
+                          placeholder="Profil auswählen"
+                          @update:model-value="(value) => setProfileAssignmentForTenant(tenantId, value)"
+                        />
+                      </UFormGroup>
+                    </div>
+                  </UCard>
+                </div>
+
+                <UAlert
+                  v-else
+                  title="Keine Tenant-Zuordnung"
+                  description="Weise dem Benutzer zuerst mindestens einen Tenant zu."
+                  color="amber"
+                  variant="soft"
+                />
+              </div>
+
+              <div>
+                <UDivider label="Profile im System" class="mb-4" />
+                <div class="flex flex-wrap gap-2">
+                  <UBadge
+                    v-for="profile in userForm.profiles"
+                    :key="profile.id"
+                    variant="subtle"
+                    color="gray"
+                  >
+                    {{ profile.full_name || `${profile.first_name} ${profile.last_name}` }} · Tenant {{ profile.tenant_id }}
+                  </UBadge>
+                </div>
+              </div>
+            </div>
+
+            <UAlert
+              v-else-if="!loading"
+              title="Kein Benutzer ausgewählt"
+              description="Wähle links einen Benutzer aus, um seine Zuordnungen zu bearbeiten."
+              color="gray"
+              variant="soft"
+            />
+
+            <div v-else class="admin-scroll">
+              <USkeleton class="h-80" />
+            </div>
+          </UCard>
+        </div>
+
+        <div v-else-if="item.label === 'Tenants'" class="admin-grid mt-5 grid grid-cols-1 xl:grid-cols-3 gap-5">
+          <UCard class="admin-card xl:col-span-1">
+            <div class="flex items-center justify-between mb-4">
+              <h2 class="text-lg font-semibold">Tenants</h2>
+              <div class="flex items-center gap-2">
+                <UBadge variant="subtle">{{ tenants.length }}</UBadge>
+                <UButton
+                  size="sm"
+                  icon="i-heroicons-plus"
+                  @click="createTenantModalOpen = true"
+                >
+                  Tenant
+                </UButton>
+              </div>
+            </div>
+
+            <div class="admin-scroll">
+              <UTable
+                v-if="!loading"
+                :rows="tenantTableRows"
+                :columns="tenantTableColumns"
+                @select="selectTenant"
+              />
+
+              <USkeleton v-else class="h-80" />
+            </div>
+          </UCard>
+
+          <UCard class="admin-card xl:col-span-2">
+            <div v-if="tenantForm" class="admin-scroll space-y-6">
+              <div class="flex items-start justify-between gap-4">
+                <div>
+                  <h2 class="text-lg font-semibold">{{ tenantForm.name }}</h2>
+                  <p class="text-sm text-gray-500">Tenant-ID {{ tenantForm.id }}</p>
+                </div>
+
+                <UButton
+                  color="primary"
+                  :loading="savingTenant"
+                  @click="saveTenant"
+                >
+                  Tenant speichern
+                </UButton>
+              </div>
+
+              <UForm :state="tenantForm" class="grid grid-cols-1 md:grid-cols-2 gap-6">
+                <UFormGroup label="Name">
+                  <UInput v-model="tenantForm.name" />
+                </UFormGroup>
+
+                <UFormGroup label="Kürzel">
+                  <UInput v-model="tenantForm.short" />
+                </UFormGroup>
+              </UForm>
+
+              <div>
+                <UDivider label="Zugeordnete Benutzer" class="mb-4" />
+                <div class="flex flex-wrap gap-2">
+                  <UBadge
+                    v-for="user in getUsersForTenant(tenantForm.id)"
+                    :key="`${tenantForm.id}-${user.id}`"
+                    :color="user.is_admin ? 'primary' : 'gray'"
+                    variant="subtle"
+                  >
+                    {{ user.display_name }}
+                  </UBadge>
+                </div>
+              </div>
+            </div>
+
+            <UAlert
+              v-else-if="!loading"
+              title="Kein Tenant ausgewählt"
+              description="Wähle links einen Tenant aus, um ihn zu bearbeiten."
+              color="gray"
+              variant="soft"
+            />
+
+            <div v-else class="admin-scroll">
+              <USkeleton class="h-80" />
+            </div>
+          </UCard>
+        </div>
+      </template>
+    </UTabs>
+  </UDashboardPanelContent>
+
+  <UModal v-model="createUserModalOpen">
+    <UCard>
+      <template #header>
+        <div class="text-lg font-semibold">Benutzer anlegen</div>
+      </template>
+
+      <UForm
+        :state="createUserForm"
+        class="space-y-4"
+        @submit.prevent="createUser"
+      >
+        <UFormGroup label="E-Mail">
+          <UInput v-model="createUserForm.email" type="email" />
+        </UFormGroup>
+
+        <UFormGroup label="Initialpasswort">
+          <UInput
+            v-model="createUserForm.password"
+            type="text"
+            placeholder="Leer lassen für automatisches Passwort"
+          />
+        </UFormGroup>
+
+        <UFormGroup label="Vorname für neues Profil">
+          <UInput v-model="createUserForm.first_name" />
+        </UFormGroup>
+
+        <UFormGroup label="Nachname für neues Profil">
+          <UInput v-model="createUserForm.last_name" />
+        </UFormGroup>
+
+        <UFormGroup label="Administrative Freigabe">
+          <div class="flex items-center gap-3 h-10">
+            <UToggle v-model="createUserForm.is_admin" />
+            <span class="text-sm text-gray-600">Benutzer darf die Administration öffnen</span>
+          </div>
+        </UFormGroup>
+
+        <UFormGroup label="Multi-Tenant">
+          <div class="flex items-center gap-3 h-10">
+            <UToggle v-model="createUserForm.multiTenant" />
+            <span class="text-sm text-gray-600">Mehrere Tenant-Zuordnungen erlauben</span>
+          </div>
+        </UFormGroup>
+
+        <div class="flex justify-end gap-3 pt-2">
+          <UButton color="gray" variant="soft" @click="createUserModalOpen = false">
+            Abbrechen
+          </UButton>
+          <UButton type="submit" color="primary" :loading="creatingUser">
+            Benutzer anlegen
+          </UButton>
+        </div>
+      </UForm>
+    </UCard>
+  </UModal>
+
+  <UModal v-model="createTenantModalOpen">
+    <UCard>
+      <template #header>
+        <div class="text-lg font-semibold">Tenant anlegen</div>
+      </template>
+
+      <UForm
+        :state="createTenantForm"
+        class="space-y-4"
+        @submit.prevent="createTenant"
+      >
+        <UFormGroup label="Name">
+          <UInput v-model="createTenantForm.name" />
+        </UFormGroup>
+
+        <UFormGroup label="Kürzel">
+          <UInput v-model="createTenantForm.short" />
+        </UFormGroup>
+
+        <UAlert
+          title="Seed-Daten"
+          description="Beim Anlegen werden Standard-Datei-Tags und Systemordner für Dokumente und Eingangsbelege erzeugt."
+          color="primary"
+          variant="soft"
+        />
+
+        <div class="flex justify-end gap-3 pt-2">
+          <UButton color="gray" variant="soft" @click="createTenantModalOpen = false">
+            Abbrechen
+          </UButton>
+          <UButton type="submit" color="primary" :loading="creatingTenant">
+            Tenant anlegen
+          </UButton>
+        </div>
+      </UForm>
+    </UCard>
+  </UModal>
+
+  <div class="mx-5 mb-5">
+    <UAlert
+      v-if="createdUserPassword"
+      title="Initialpasswort für neuen Benutzer"
+      :description="createdUserPassword"
+      color="amber"
+      variant="soft"
+      close-button
+      @close="createdUserPassword = ''"
+    />
+  </div>
+</template>
+
+<style scoped>
+.admin-tabs :deep(.tabs-content) {
+  height: 100%;
+  min-height: 0;
+}
+
+.admin-tabs :deep(.tab-pane) {
+  height: 100%;
+  min-height: 0;
+}
+
+.admin-grid {
+  height: calc(100vh - 13rem);
+  min-height: 0;
+}
+
+.admin-card {
+  height: 100%;
+  min-height: 0;
+}
+
+.admin-card :deep(.divide-y) {
+  height: 100%;
+}
+
+.admin-card :deep(.px-4.py-5.sm\:p-6) {
+  height: 100%;
+  min-height: 0;
+  display: flex;
+  flex-direction: column;
+}
+
+.admin-scroll {
+  min-height: 0;
+  flex: 1;
+  overflow-y: auto;
+}
+</style>