diff --git a/migrations/029_assets_anlageart.sql b/migrations/029_assets_anlageart.sql
new file mode 100644
index 0000000..fa4fed2
--- /dev/null
+++ b/migrations/029_assets_anlageart.sql
@@ -0,0 +1,6 @@
+-- Migration 029: Anlageart (Kontonummer) zu assets hinzufügen
+ALTER TABLE assets
+    ADD COLUMN account_id INT UNSIGNED NULL
+        COMMENT 'FK auf accounts – Anlagevermögenskonto (Anlageart)'
+        AFTER bezeichnung,
+    ADD KEY idx_assets_account (account_id);
diff --git a/src/Controllers/AssetController.php b/src/Controllers/AssetController.php
index 6f435ac..dded27f 100644
--- a/src/Controllers/AssetController.php
+++ b/src/Controllers/AssetController.php
@@ -29,9 +29,10 @@ class AssetController
         $view->render('layout/base.php', [
             'pageTitle' => 'Wirtschaftsgut anlegen',
             'content'   => $this->renderView('assets/form', [
-                'asset'  => [],
-                'errors' => [],
-                'action' => '/assets',
+                'asset'       => [],
+                'errors'      => [],
+                'action'      => '/assets',
+                'anlagearten' => Asset::anlagearten(),
             ]),
         ]);
     }
@@ -46,9 +47,10 @@ class AssetController
             $view->render('layout/base.php', [
                 'pageTitle' => 'Wirtschaftsgut anlegen',
                 'content'   => $this->renderView('assets/form', [
-                    'asset'  => $data,
-                    'errors' => $errors,
-                    'action' => '/assets',
+                    'asset'       => $data,
+                    'errors'      => $errors,
+                    'action'      => '/assets',
+                    'anlagearten' => Asset::anlagearten(),
                 ]),
             ]);
             return;
@@ -67,9 +69,10 @@ class AssetController
         $view->render('layout/base.php', [
             'pageTitle' => 'Wirtschaftsgut bearbeiten',
             'content'   => $this->renderView('assets/form', [
-                'asset'  => $asset,
-                'errors' => [],
-                'action' => '/assets/' . $asset['id'],
+                'asset'       => $asset,
+                'errors'      => [],
+                'action'      => '/assets/' . $asset['id'],
+                'anlagearten' => Asset::anlagearten(),
             ]),
         ]);
     }
@@ -88,9 +91,10 @@ class AssetController
             $view->render('layout/base.php', [
                 'pageTitle' => 'Wirtschaftsgut bearbeiten',
                 'content'   => $this->renderView('assets/form', [
-                    'asset'  => array_merge($asset, $data),
-                    'errors' => $errors,
-                    'action' => '/assets/' . $id,
+                    'asset'       => array_merge($asset, $data),
+                    'errors'      => $errors,
+                    'action'      => '/assets/' . $id,
+                    'anlagearten' => Asset::anlagearten(),
                 ]),
             ]);
             return;
@@ -115,6 +119,7 @@ class AssetController
     {
         return [
             'bezeichnung'        => trim($_POST['bezeichnung']        ?? ''),
+            'account_id'         => trim($_POST['account_id']         ?? ''),
             'anschaffungsdatum'  => trim($_POST['anschaffungsdatum']  ?? ''),
             'anschaffungskosten' => $_POST['anschaffungskosten']      ?? '0',
             'zugaenge'           => $_POST['zugaenge']                ?? '0',
diff --git a/src/Models/Asset.php b/src/Models/Asset.php
index 9b7f5e5..be04244 100644
--- a/src/Models/Asset.php
+++ b/src/Models/Asset.php
@@ -14,19 +14,38 @@ class Asset
         $params = [];
 
         if ($fiscalYearId !== null) {
-            $where    = 'fiscal_year_id = ?';
+            $where    = 'a.fiscal_year_id = ?';
             $params[] = $fiscalYearId;
         }
 
         return Database::fetchAll(
-            "SELECT * FROM assets WHERE $where ORDER BY lfd_nr ASC, id ASC",
+            "SELECT a.*, ac.kontonummer AS anlageart_kontonummer, ac.bezeichnung AS anlageart_bezeichnung
+             FROM assets a
+             LEFT JOIN accounts ac ON a.account_id = ac.id
+             WHERE $where
+             ORDER BY a.lfd_nr ASC, a.id ASC",
             $params
         );
     }
 
     public static function find(int $id): array|false
     {
-        return Database::fetchOne('SELECT * FROM assets WHERE id = ?', [$id]);
+        return Database::fetchOne(
+            'SELECT a.*, ac.kontonummer AS anlageart_kontonummer, ac.bezeichnung AS anlageart_bezeichnung
+             FROM assets a
+             LEFT JOIN accounts ac ON a.account_id = ac.id
+             WHERE a.id = ?',
+            [$id]
+        );
+    }
+
+    public static function anlagearten(): array
+    {
+        return Database::fetchAll(
+            "SELECT id, kontonummer, bezeichnung FROM accounts
+             WHERE kontenart = 'Anlagevermögen'
+             ORDER BY kontonummer ASC"
+        );
     }
 
     public static function nextLfdNr(): int
@@ -46,12 +65,13 @@ class Asset
 
         Database::execute(
             'INSERT INTO assets
-                (lfd_nr, bezeichnung, anschaffungsdatum, anschaffungskosten,
+                (lfd_nr, bezeichnung, account_id, anschaffungsdatum, anschaffungskosten,
                  zugaenge, abgaenge, abschreibung_jahr, nutzungsdauer, notizen, fiscal_year_id)
-             VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?)',
+             VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?)',
             [
                 $data['lfd_nr']             ?? self::nextLfdNr(),
                 $data['bezeichnung'],
+                isset($data['account_id']) && $data['account_id'] !== '' ? (int)$data['account_id'] : null,
                 $data['anschaffungsdatum'],
                 $data['anschaffungskosten'] ?? 0,
                 $data['zugaenge']           ?? 0,
@@ -77,6 +97,7 @@ class Asset
         Database::execute(
             'UPDATE assets SET
                 bezeichnung        = ?,
+                account_id         = ?,
                 anschaffungsdatum  = ?,
                 anschaffungskosten = ?,
                 zugaenge           = ?,
@@ -89,6 +110,7 @@ class Asset
              WHERE id = ?',
             [
                 $data['bezeichnung'],
+                isset($data['account_id']) && $data['account_id'] !== '' ? (int)$data['account_id'] : null,
                 $data['anschaffungsdatum'],
                 $data['anschaffungskosten'] ?? 0,
                 $data['zugaenge']           ?? 0,
diff --git a/src/Views/assets/form.php b/src/Views/assets/form.php
index 5f50eb5..e5b5aea 100644
--- a/src/Views/assets/form.php
+++ b/src/Views/assets/form.php
@@ -4,6 +4,19 @@
     <div class="card-body">
         <form method="post" action="<?= $h($action) ?>">
 
+            <div class="form-group">
+                <label for="account_id">Anlageart (Konto)</label>
+                <select id="account_id" name="account_id">
+                    <option value="">– bitte wählen –</option>
+                    <?php foreach ($anlagearten as $kto): ?>
+                    <option value="<?= $h($kto['id']) ?>"
+                        <?= (string)($asset['account_id'] ?? '') === (string)$kto['id'] ? 'selected' : '' ?>>
+                        <?= $h($kto['kontonummer']) ?> – <?= $h($kto['bezeichnung']) ?>
+                    </option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+
             <div class="form-group">
                 <label for="bezeichnung">Bezeichnung des Wirtschaftsguts *</label>
                 <input type="text" id="bezeichnung" name="bezeichnung"
diff --git a/src/Views/assets/list.php b/src/Views/assets/list.php
index bb5c113..ea21c59 100644
--- a/src/Views/assets/list.php
+++ b/src/Views/assets/list.php
@@ -7,6 +7,7 @@
                 <tr>
                     <th style="width:4rem">Nr.</th>
                     <th>Anschaffungsdatum</th>
+                    <th>Anlageart</th>
                     <th>Wirtschaftsgut</th>
                     <th class="td-num">Anschaffungskosten</th>
                     <th class="td-num">Zugänge</th>
@@ -20,6 +21,13 @@
                 <tr>
                     <td class="td-mono text-sm"><?= $h($a['lfd_nr']) ?></td>
                     <td class="td-muted text-sm"><?= View::formatDate($a['anschaffungsdatum']) ?></td>
+                    <td class="td-muted text-sm">
+                        <?php if ($a['anlageart_kontonummer']): ?>
+                            <?= $h($a['anlageart_kontonummer']) ?> <?= $h($a['anlageart_bezeichnung']) ?>
+                        <?php else: ?>
+                            <span class="text-muted">–</span>
+                        <?php endif; ?>
+                    </td>
                     <td><?= $h($a['bezeichnung']) ?></td>
                     <td class="td-num"><?= number_format((float)$a['anschaffungskosten'], 2, ',', '.') ?> €</td>
                     <td class="td-num"><?= number_format((float)$a['zugaenge'],           2, ',', '.') ?> €</td>
@@ -46,7 +54,7 @@
                 <?php endforeach; ?>
                 <?php if (empty($assets)): ?>
                 <tr>
-                    <td colspan="8" class="text-center text-muted" style="padding:2rem">
+                    <td colspan="9" class="text-center text-muted" style="padding:2rem">
                         Noch keine Wirtschaftsgüter angelegt.
                     </td>
                 </tr>