- Make Destinatär names clickable in list view (link to detail page)
- Nachweis-Board: auto-create missing VierteljahresNachweis records
for active Destinatäre when viewing a year (fixes missing Q1 2026)
- Add archive/deactivate toggle for Destinatäre (button on detail page)
with AuditLog entry and confirmation dialog
- Default Destinatär list to show active only (filter preset to "Aktiv")
Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>