feat(accounting): clearer tax-export window + gate journal export on accounting flag

- Restructure the export area into two labelled groups: 'Report' (PDF/CSV,
  for you) and 'Accounting journal' (for your accountant), each with a
  one-line caption — instead of two unlabelled button rows.
- i18n: the English label was the German 'Treuhänder export' → now 'Accountant
  export' (de stays 'Treuhänder-Export'); hint reworded.
- Feature flags: the journal export is an accounting-layer feature (needs the
  Chart-of-accounts mapping), so gate it on the 'accounting' master — the
  group only renders when accounting is on, and the backend /export route no
  longer requires the 'taxReport' sub-flag (the router already requires accounting).

Build + node --check + JSON parse green.

backend/src/routes/adminLedger.js

@@ -6,9 +6,9 @@
  *   /mappings    GET/PATCH   category→account + default-account/VAT settings
  *   /export      GET    Treuhänder collective-journal CSV (generic|banana|bexio)
  *
- * Gated by the `accounting` master flag; export additionally requires the
+ * Gated by the `accounting` master flag (all routes, incl. /export). Uses the
- * `taxReport` sub-flag (it's the export umbrella). Uses the `accounting.*`
+ * `accounting.*` permissions. Output is a GUIDELINE — the UI carries the
- * permissions. Output is a GUIDELINE — the UI carries the Treuhänder caveat.
+ * Treuhänder caveat.
  */
 const express = require('express');
 const { body, param, query } = require('express-validator');
@@ -32,7 +32,6 @@ function requireFlag(key, code) {
   };
 }
 const requireAccounting = requireFlag('accounting', 'ACCOUNTING_DISABLED');
-const requireTaxReport = requireFlag('taxReport', 'TAX_REPORT_DISABLED');
 
 router.use(adminAuth);
 router.use(requireAccounting);
@@ -107,7 +106,10 @@ router.patch('/mappings/settings', requirePermission('accounting.manage'), handl
 }));
 
 // ── Treuhänder export ────────────────────────────────────────────────
-router.get('/export', requireTaxReport, requirePermission('bills.view'),
+// Gated by the router-level `accounting` flag only — the export lives on the
+// Tax page now but is an accounting-layer feature (needs the chart-of-accounts
+// mapping), so it no longer requires the `taxReport` sub-flag.
+router.get('/export', requirePermission('bills.view'),
   [query('from').matches(/^\d{4}-\d{2}-\d{2}$/), query('to').matches(/^\d{4}-\d{2}-\d{2}$/),
     query('currency').matches(/^[A-Za-z]{3}$/), query('format').optional().isIn(ledgerService.EXPORT_FORMATS)],
   handleAsync(async (req, res) => {

frontend/src/i18n/locales/de.json

@@ -3938,8 +3938,13 @@
     },
     "exportPdf": "PDF exportieren",
     "ledgerExport": "Treuhänder-Export",
-    "ledgerExportHint": "Doppelte Buchung für Ihren Treuhänder, abgebildet über Ihren Kontenplan.",
+    "ledgerExportHint": "Doppelte Buchungssätze für Ihren Treuhänder, abgebildet über Ihren Kontenplan.",
     "ledgerExportConfigure": "Einrichten →",
+    "export": {
+      "reportTitle": "Bericht",
+      "reportHint": "Lesbare Liste — für Ihre Unterlagen.",
+      "journalTitle": "Buchungsjournal"
+    },
     "exportCsv": "CSV exportieren",
     "exportFailed": "Export fehlgeschlagen. Bitte erneut versuchen.",
     "errorTitle": "Steuerliste konnte nicht geladen werden",

frontend/src/i18n/locales/en.json

@@ -3937,9 +3937,14 @@
       "currency": "Currency"
     },
     "exportPdf": "Export PDF",
-    "ledgerExport": "Treuhänder export",
+    "ledgerExport": "Accountant export",
-    "ledgerExportHint": "Double-entry journal for your accountant, mapped via your Chart of accounts.",
+    "ledgerExportHint": "Double-entry postings for your accountant, mapped via your Chart of accounts.",
     "ledgerExportConfigure": "Configure →",
+    "export": {
+      "reportTitle": "Report",
+      "reportHint": "Readable list — for your own records.",
+      "journalTitle": "Accounting journal"
+    },
     "exportCsv": "Export CSV",
     "exportFailed": "Export failed. Please try again.",
     "errorTitle": "Could not load tax report",

frontend/src/pages/admin/clients/TaxReportPage.tsx

@@ -28,6 +28,7 @@ const selectClassName =
   'w-full rounded-md border border-neutral-300 dark:border-neutral-600 bg-white dark:bg-neutral-800 px-3 py-2 text-sm text-neutral-900 dark:text-neutral-100 focus:outline-none focus:ring-2 focus:ring-primary-500';
 import { taxReportService, type TaxReportParams } from '../../../services/taxReport.service';
 import { ledgerService, type ExportFormat } from '../../../services/ledger.service';
+import { useFeatureFlags } from '../../../contexts/FeatureFlagsContext';
 import { useLocalizedDate } from '../../../hooks/useLocalizedDate';
 import { toast } from 'react-toastify';
 
@@ -93,6 +94,7 @@ function triggerBrowserDownload(url: string, filename: string) {
 
 export const TaxReportPage: React.FC = () => {
   const { t, i18n } = useTranslation();
+  const { flags } = useFeatureFlags();
   const { format: fmtDate } = useLocalizedDate();
   const [preset, setPreset] = useState<PeriodPreset>('thisYear');
   const initialPeriod = useMemo(() => periodForPreset('thisYear'), []);
@@ -294,58 +296,82 @@ export const TaxReportPage: React.FC = () => {
               </select>
             </div>
 
-            <div className="space-y-2 pt-1">
+            {/* Export area — two clearly-separated groups so it's obvious
-              <div className="flex flex-wrap items-center justify-end gap-2">
+                what each file is and who it's for: the human-readable Report
-                <Button
+                (PDF/CSV) and the accounting Journal (for the Treuhänder). The
-                  variant="outline"
+                Journal group only shows when the accounting layer is on, since
-                  onClick={() => handleExport('csv')}
+                it needs the Chart-of-accounts mapping. */}
-                  disabled={exportsDisabled}
+            <div className="pt-3 mt-1 border-t border-neutral-200 dark:border-neutral-700 space-y-3">
-                  isLoading={isExporting === 'csv'}
+              {/* Group 1 — Report (for you) */}
-                  leftIcon={<FileDown className="w-4 h-4" />}
+              <div className="flex flex-wrap items-center justify-between gap-x-3 gap-y-1">
-                >
+                <div className="min-w-0">
-                  {t('taxReport.exportCsv', 'Export CSV')}
+                  <div className="text-xs font-semibold uppercase tracking-wider text-neutral-500 dark:text-neutral-400">
-                </Button>
+                    {t('taxReport.export.reportTitle', 'Report')}
-                <Button
+                  </div>
-                  variant="primary"
+                  <div className="text-[11px] text-neutral-400 dark:text-neutral-500">
-                  onClick={() => handleExport('pdf')}
+                    {t('taxReport.export.reportHint', 'Readable list — for your own records.')}
-                  disabled={exportsDisabled}
+                  </div>
-                  isLoading={isExporting === 'pdf'}
+                </div>
-                  leftIcon={<Download className="w-4 h-4" />}
+                <div className="flex flex-wrap items-center gap-2">
-                >
+                  <Button
-                  {t('taxReport.exportPdf', 'Export PDF')}
+                    variant="outline"
-                </Button>
+                    onClick={() => handleExport('csv')}
+                    disabled={exportsDisabled}
+                    isLoading={isExporting === 'csv'}
+                    leftIcon={<FileDown className="w-4 h-4" />}
+                  >
+                    {t('taxReport.exportCsv', 'Export CSV')}
+                  </Button>
+                  <Button
+                    variant="primary"
+                    onClick={() => handleExport('pdf')}
+                    disabled={exportsDisabled}
+                    isLoading={isExporting === 'pdf'}
+                    leftIcon={<Download className="w-4 h-4" />}
+                  >
+                    {t('taxReport.exportPdf', 'Export PDF')}
+                  </Button>
+                </div>
               </div>
 
-              {/* Treuhänder collective-journal export — moved here from its own
+              {/* Group 2 — Accounting journal (for your accountant) */}
-                  tab; reuses the same period/currency. Format = target tool. */}
+              {flags.accounting && (
-              <div className="flex flex-wrap items-center justify-end gap-2">
+                <div className="flex flex-wrap items-center justify-between gap-x-3 gap-y-1 pt-3 border-t border-dashed border-neutral-200 dark:border-neutral-800">
-                <select
+                  <div className="min-w-0">
-                  value={ledgerFormat}
+                    <div className="text-xs font-semibold uppercase tracking-wider text-neutral-500 dark:text-neutral-400">
-                  onChange={(e) => setLedgerFormat(e.target.value as ExportFormat)}
+                      {t('taxReport.export.journalTitle', 'Accounting journal')}
-                  disabled={exportsDisabled}
+                    </div>
-                  aria-label={t('ledger.export.format', 'Target tool') as string}
+                    <div className="text-[11px] text-neutral-400 dark:text-neutral-500">
-                  className={`${selectClassName} w-auto`}
+                      {t('taxReport.ledgerExportHint', 'Double-entry postings for your accountant, mapped via your Chart of accounts.')}{' '}
-                >
+                      <Link to="/admin/accounting/ledger" className="underline hover:text-neutral-600 dark:hover:text-neutral-300">
-                  {LEDGER_FORMATS.map((f) => (
+                        {t('taxReport.ledgerExportConfigure', 'Configure →')}
-                    <option key={f} value={f}>{t(`ledger.export.format_${f}`, f)}</option>
+                      </Link>
-                  ))}
+                    </div>
-                </select>
+                  </div>
-                <Button
+                  <div className="flex flex-wrap items-center gap-2">
-                  variant="outline"
+                    <select
-                  onClick={handleLedgerExport}
+                      value={ledgerFormat}
-                  disabled={exportsDisabled}
+                      onChange={(e) => setLedgerFormat(e.target.value as ExportFormat)}
-                  isLoading={isExporting === 'ledger'}
+                      disabled={exportsDisabled}
-                  leftIcon={<FileSpreadsheet className="w-4 h-4" />}
+                      aria-label={t('ledger.export.format', 'Target tool') as string}
-                >
+                      className={`${selectClassName} w-auto`}
-                  {t('taxReport.ledgerExport', 'Treuhänder export')}
+                    >
-                </Button>
+                      {LEDGER_FORMATS.map((f) => (
-              </div>
+                        <option key={f} value={f}>{t(`ledger.export.format_${f}`, f)}</option>
-              <p className="text-[11px] text-neutral-400 dark:text-neutral-500 text-right">
+                      ))}
-                {t('taxReport.ledgerExportHint', 'Double-entry journal for your accountant, mapped via your Chart of accounts.')}{' '}
+                    </select>
-                <Link to="/admin/accounting/ledger" className="underline hover:text-neutral-600 dark:hover:text-neutral-300">
+                    <Button
-                  {t('taxReport.ledgerExportConfigure', 'Configure →')}
+                      variant="outline"
-                </Link>
+                      onClick={handleLedgerExport}
-              </p>
+                      disabled={exportsDisabled}
+                      isLoading={isExporting === 'ledger'}
+                      leftIcon={<FileSpreadsheet className="w-4 h-4" />}
+                    >
+                      {t('taxReport.ledgerExport', 'Accountant export')}
+                    </Button>
+                  </div>
+                </div>
+              )}
             </div>
           </div>
         </Card>