diff --git a/backend/src/utils/tenantExportGlobalResources.ts b/backend/src/utils/tenantExportGlobalResources.ts
new file mode 100644
index 0000000..ce1d388
--- /dev/null
+++ b/backend/src/utils/tenantExportGlobalResources.ts
@@ -0,0 +1,36 @@
+type TableRows = Record<string, Record<string, any>[]>
+
+type LoadRows = (
+    table: string,
+    whereSql: string,
+    params?: any[]
+) => Promise<Record<string, any>[]>
+
+type AddRows = (
+    tables: TableRows,
+    table: string,
+    rows: Record<string, any>[]
+) => void
+
+export const TENANT_EXPORT_GLOBAL_TABLES = ["units", "citys", "countrys"] as const
+
+export const addTenantExportGlobalResources = async (
+    tables: TableRows,
+    availableTables: ReadonlySet<string>,
+    tenant: Record<string, any>,
+    loadRows: LoadRows,
+    addRows: AddRows
+) => {
+    for (const table of TENANT_EXPORT_GLOBAL_TABLES) {
+        if (!availableTables.has(table)) continue
+        addRows(tables, table, await loadRows(table, "true"))
+    }
+
+    if (availableTables.has("accounts")) {
+        addRows(
+            tables,
+            "accounts",
+            await loadRows("accounts", `"accountChart" = $1`, [tenant.accountChart || "skr03"])
+        )
+    }
+}
diff --git a/backend/src/utils/tenantFullExport.ts b/backend/src/utils/tenantFullExport.ts
index 1fc4aeb..e8ab4be 100644
--- a/backend/src/utils/tenantFullExport.ts
+++ b/backend/src/utils/tenantFullExport.ts
@@ -11,6 +11,7 @@ import { pool } from "../../db"
 import { s3 } from "./s3"
 import { secrets } from "./secrets"
 import { decrypt, encrypt } from "./crypt"
+import { addTenantExportGlobalResources } from "./tenantExportGlobalResources"
 import { restoreImportedTenantNumberRanges } from "./tenantImportNumberRanges"
 
 type TableRows = Record<string, Record<string, any>[]>
@@ -300,6 +301,13 @@ export const buildTenantFullExport = async (
         if (!tenantRows.length) throw new Error("Tenant nicht gefunden")
 
         addRows(tables, "tenants", tenantRows)
+        await addTenantExportGlobalResources(
+            tables,
+            new Set(columnsByTable.keys()),
+            tenantRows[0],
+            (table, whereSql, params) => loadRows(client, table, whereSql, params),
+            addRows
+        )
 
         for (const [table, metadata] of columnsByTable.entries()) {
             if (table === "tenants") continue
diff --git a/backend/tests/tenantExportGlobalResources.test.ts b/backend/tests/tenantExportGlobalResources.test.ts
new file mode 100644
index 0000000..c9ae9fd
--- /dev/null
+++ b/backend/tests/tenantExportGlobalResources.test.ts
@@ -0,0 +1,52 @@
+import assert from "node:assert/strict"
+import test from "node:test"
+
+import { addTenantExportGlobalResources } from "../src/utils/tenantExportGlobalResources"
+
+test("adds global resources and the tenant account chart to a tenant export", async () => {
+    const tables: Record<string, Record<string, any>[]> = {}
+    const calls: { table: string, whereSql: string, params?: any[] }[] = []
+    const rowsByTable: Record<string, Record<string, any>[]> = {
+        units: [{ id: 1, name: "Monat" }],
+        citys: [{ id: 1, zip: 26316 }],
+        countrys: [{ id: 1, name: "Deutschland" }],
+        accounts: [{ id: 1, accountChart: "skr04", number: "4400" }],
+    }
+
+    await addTenantExportGlobalResources(
+        tables,
+        new Set(Object.keys(rowsByTable)),
+        { id: 42, accountChart: "skr04" },
+        async (table, whereSql, params) => {
+            calls.push({ table, whereSql, params })
+            return rowsByTable[table]
+        },
+        (target, table, rows) => {
+            target[table] = rows
+        }
+    )
+
+    assert.deepEqual(tables, rowsByTable)
+    assert.deepEqual(calls, [
+        { table: "units", whereSql: "true", params: undefined },
+        { table: "citys", whereSql: "true", params: undefined },
+        { table: "countrys", whereSql: "true", params: undefined },
+        { table: "accounts", whereSql: `"accountChart" = $1`, params: ["skr04"] },
+    ])
+})
+
+test("skips global tables that do not exist in an older database schema", async () => {
+    const tables: Record<string, Record<string, any>[]> = {}
+
+    await addTenantExportGlobalResources(
+        tables,
+        new Set(["units"]),
+        { id: 42 },
+        async () => [{ id: 1, name: "Stück" }],
+        (target, table, rows) => {
+            target[table] = rows
+        }
+    )
+
+    assert.deepEqual(tables, { units: [{ id: 1, name: "Stück" }] })
+})