diff --git a/src/lib/emergency/schemas.ts b/src/lib/emergency/schemas.ts
new file mode 100644
index 0000000..0497cf9
--- /dev/null
+++ b/src/lib/emergency/schemas.ts
@@ -0,0 +1,107 @@
+import { z } from "zod";
+
+/**
+ * Client-safe input schemas of the emergency module (lane L8, spec §19).
+ * `emergencyCreatePayload` is both the sync op payload (`emergency.create`, src/lib/sync/ops.ts)
+ * and the input of `createEmergencyOrder`. The client ids make the op idempotent: a replay with
+ * the same `clientIds.session` returns the order that was already created.
+ */
+
+const id = z.string().min(1).max(64);
+const clientId = z.string().uuid();
+const req = (max: number) => z.string().trim().min(1).max(max);
+const opt = (max: number) =>
+  z
+    .string()
+    .trim()
+    .max(max)
+    .nullish()
+    .transform((v) => (v ? v : null));
+
+export const EMERGENCY_REASON_MAX = 2000;
+
+const newCustomer = z.object({
+  mode: z.literal("new"),
+  companyName: opt(200),
+  firstName: opt(100),
+  lastName: opt(100),
+  phone: req(50),
+  email: z
+    .string()
+    .trim()
+    .max(200)
+    .nullish()
+    .transform((v) => (v ? v.toLowerCase() : null))
+    .pipe(z.email().nullable()),
+  street: opt(200),
+  houseNumber: opt(20),
+  postalCode: opt(12),
+  city: opt(100),
+});
+
+const existingCustomer = z.object({ mode: z.literal("existing"), customerId: id });
+
+const newSite = z.object({
+  mode: z.literal("new"),
+  name: opt(200),
+  street: req(200),
+  houseNumber: opt(20),
+  postalCode: opt(12),
+  city: req(100),
+});
+
+const existingSite = z.object({ mode: z.literal("existing"), siteId: id });
+
+export const emergencyCreatePayload = z
+  .object({
+    clientIds: z.object({
+      workOrder: clientId,
+      session: clientId,
+      customer: clientId.optional(),
+      site: clientId.optional(),
+    }),
+    customer: z.discriminatedUnion("mode", [existingCustomer, newCustomer]),
+    site: z.discriminatedUnion("mode", [existingSite, newSite]),
+    onSiteContact: z.object({ name: req(200), phone: req(50) }),
+    reason: req(EMERGENCY_REASON_MAX),
+    /** Einsatzbeginn (default: now) */
+    startedAt: z.string().datetime({ offset: true }).optional(),
+    /** null/undefined → the user's own team (first active team) */
+    teamId: id.nullish(),
+    /** colleagues of the chosen team; the creating user is always assigned */
+    assigneeIds: z.array(id).max(20).default([]),
+    offline: z.boolean().default(false),
+    deviceInfo: z.string().max(200).optional(),
+  })
+  .superRefine((v, c) => {
+    if (v.customer.mode === "new" && !v.customer.companyName && !v.customer.lastName) {
+      c.addIssue({ code: "custom", path: ["customer", "lastName"], message: "name_required" });
+    }
+  });
+
+export type EmergencyCreateInput = z.input<typeof emergencyCreatePayload>;
+export type EmergencyCreateParsed = z.output<typeof emergencyCreatePayload>;
+
+/** Result keys of the op's idMap besides the client ids. */
+export type EmergencyCreateResult = {
+  workOrderId: string;
+  number: string;
+  customerId: string;
+  siteId: string;
+  contactId: string;
+  sessionId: string;
+  version: number;
+  replayed: boolean;
+};
+
+/** Backoffice: "Auftrag ergänzen". */
+export const emergencyOrderPatchSchema = z.object({
+  title: req(200),
+  description: opt(10_000),
+  orderTypeId: id.nullish(),
+  billingType: z.enum(["fixed", "time_material", "maintenance_contract", "warranty"]).nullish(),
+});
+
+/** The five review steps shown as "x von 5 Prüfschritten erledigt". */
+export const REVIEW_STEPS = ["customer", "site", "order", "report", "billing"] as const;
+export type ReviewStep = (typeof REVIEW_STEPS)[number];
diff --git a/src/lib/sync/ops.ts b/src/lib/sync/ops.ts
index 3f8301e..6bcd6e6 100644
--- a/src/lib/sync/ops.ts
+++ b/src/lib/sync/ops.ts
@@ -1,6 +1,7 @@
 import { z } from "zod";
 import type { SyncOpType } from "./envelope";
 import { WORK_ORDER_STATUSES } from "@/lib/work-orders/status";
+import { emergencyCreatePayload } from "@/lib/emergency/schemas";
 
 /**
  * Payload schemas per sync opType (ARCHITEKTUR §4.6). Client-safe: used by the mobile UI to
@@ -129,7 +130,7 @@ export const OP_PAYLOAD_SCHEMAS = {
   "report.save_draft": passthrough,
   "report.submit": passthrough,
   "signature.capture": passthrough,
-  "emergency.create": passthrough,
+  "emergency.create": emergencyCreatePayload,
 } satisfies Record<SyncOpType, z.ZodType>;
 
 export type OpPayload<T extends SyncOpType> = z.input<(typeof OP_PAYLOAD_SCHEMAS)[T]>;
diff --git a/src/server/services/emergency/completion.ts b/src/server/services/emergency/completion.ts
new file mode 100644
index 0000000..1d58f85
--- /dev/null
+++ b/src/server/services/emergency/completion.ts
@@ -0,0 +1,66 @@
+import { emitEvent } from "@/server/events";
+import type { ServiceCtx } from "@/server/services/context";
+import { customerDisplayName } from "@/server/services/customers/format";
+
+/**
+ * Spec §19.4: after the completion report of an emergency order was submitted, the backoffice is
+ * informed automatically (event `emergency.completed`, mandatory mail via L6).
+ * Data: Monteur, Kunde, Einsatzbeginn, Einsatzende, Status.
+ */
+
+export type EmergencyCompletedData = {
+  number: string;
+  technician: string | null;
+  customer: string;
+  startedAt: string;
+  endedAt: string;
+  status: string;
+};
+
+export async function buildEmergencyCompletedData(ctx: ServiceCtx, workOrderId: string): Promise<EmergencyCompletedData | null> {
+  const wo = await ctx.db.workOrder.findFirst({
+    where: { id: workOrderId, isEmergency: true, deletedAt: null },
+    select: {
+      number: true,
+      status: true,
+      createdAt: true,
+      plannedStart: true,
+      createdById: true,
+      customer: { select: { companyName: true, firstName: true, lastName: true } },
+      workSessions: { select: { startedAt: true, endedAt: true }, orderBy: { startedAt: "asc" } },
+    },
+  });
+  if (!wo) return null;
+  const creator = wo.createdById ? await ctx.db.user.findFirst({ where: { id: wo.createdById }, select: { name: true } }) : null;
+  const starts = wo.workSessions.map((s) => s.startedAt.getTime());
+  const ends = wo.workSessions.map((s) => (s.endedAt ?? new Date()).getTime());
+  const startedAt = starts.length ? new Date(Math.min(...starts)) : (wo.plannedStart ?? wo.createdAt);
+  const endedAt = ends.length ? new Date(Math.max(...ends)) : new Date();
+  return {
+    number: wo.number,
+    technician: creator?.name ?? null,
+    customer: customerDisplayName(wo.customer),
+    startedAt: startedAt.toISOString(),
+    endedAt: endedAt.toISOString(),
+    status: wo.status,
+  };
+}
+
+/**
+ * Hook called by the reports lane after a completion report (v1) was submitted and the order was
+ * advanced (→ in_review / signature_pending). No-op for regular orders; never throws.
+ */
+export async function onCompletionReportSubmitted(ctx: ServiceCtx, workOrderId: string, occurrenceId?: string): Promise<void> {
+  try {
+    const data = await buildEmergencyCompletedData(ctx, workOrderId);
+    if (!data) return;
+    await emitEvent(ctx, {
+      type: "emergency.completed",
+      entityType: "work_order",
+      entityId: workOrderId,
+      data: { ...data, ...(occurrenceId ? { occurrenceId } : {}) },
+    });
+  } catch (err) {
+    console.error(`[emergency] completion hook for ${workOrderId} failed:`, (err as Error).message);
+  }
+}
diff --git a/src/server/services/emergency/create.ts b/src/server/services/emergency/create.ts
new file mode 100644
index 0000000..24e42dc
--- /dev/null
+++ b/src/server/services/emergency/create.ts
@@ -0,0 +1,290 @@
+import { ZodError } from "zod";
+import { emergencyCreatePayload, type EmergencyCreateInput, type EmergencyCreateResult } from "@/lib/emergency/schemas";
+import { writeAuditLog } from "@/server/audit";
+import { emitEvent } from "@/server/events";
+import { assertCan, can, inTransaction, ServiceError, type ServiceCtx } from "@/server/services/context";
+import { startSession } from "@/server/services/field/sessions";
+import { createWorkOrder as realCreateWorkOrder } from "@/server/services/work-orders/create";
+import { ensureDefaultOrderTypes } from "@/server/services/work-orders/settings";
+import { activeTeamIds } from "@/server/services/work-orders/visibility";
+
+/**
+ * Notdienst-Erfassung (spec §19, US-010, ARCHITEKTUR §6 L8).
+ *
+ * `createEmergencyOrder` runs in ONE transaction (inTransaction):
+ *   provisional customer (status provisional, no customer number until confirmation) or existing customer
+ *   → provisional site (Einsatzadresse) or existing site of the customer
+ *   → on-site contact (reused if name + phone match)
+ *   → work order via createWorkOrder (isEmergency, order type `notdienst`, number from `emergency`, status in_progress)
+ *   → team / assignees → WorkSession start (L4 startSession, idempotent over clientIds.session).
+ * Afterwards the event `emergency.created` is emitted. A replay with the same session client id returns
+ * the order created before (offline sync retries with a new clientOpId).
+ */
+
+export type CreateEmergencyDeps = { createWorkOrder: typeof realCreateWorkOrder };
+const DEFAULT_DEPS: CreateEmergencyDeps = { createWorkOrder: realCreateWorkOrder };
+
+function parse(raw: unknown) {
+  try {
+    return emergencyCreatePayload.parse(raw);
+  } catch (err) {
+    if (err instanceof ZodError) {
+      throw new ServiceError(
+        "invalid",
+        "validation_failed",
+        err.issues.map((i) => ({ path: i.path.join("."), code: i.message })),
+      );
+    }
+    throw err;
+  }
+}
+
+/** Client timestamp of the start; future values (clock skew) are clamped to now. */
+function startTime(at: string | undefined): Date {
+  const now = new Date();
+  if (!at) return now;
+  const d = new Date(at);
+  return d.getTime() > now.getTime() + 60_000 ? now : d;
+}
+
+function firstLine(text: string, max = 120): string {
+  const line = text.split(/\r?\n/).find((l) => l.trim())?.trim() ?? text.trim();
+  return line.length > max ? `${line.slice(0, max - 1)}…` : line;
+}
+
+async function replay(ctx: ServiceCtx, sessionClientId: string): Promise<EmergencyCreateResult | null> {
+  const session = await ctx.db.workSession.findFirst({
+    where: { clientId: sessionClientId },
+    select: {
+      id: true,
+      userId: true,
+      workOrder: { select: { id: true, number: true, customerId: true, siteId: true, contactId: true, version: true, isEmergency: true } },
+    },
+  });
+  if (!session) return null;
+  const wo = session.workOrder;
+  if (session.userId !== ctx.userId || !wo.isEmergency) throw new ServiceError("invalid", "client_id_already_used");
+  return {
+    workOrderId: wo.id,
+    number: wo.number,
+    customerId: wo.customerId,
+    siteId: wo.siteId ?? "",
+    contactId: wo.contactId ?? "",
+    sessionId: session.id,
+    version: wo.version,
+    replayed: true,
+  };
+}
+
+async function resolveTeam(ctx: ServiceCtx, requested: string | null | undefined) {
+  const own = await activeTeamIds(ctx);
+  let teamId: string | null = requested ?? null;
+  if (teamId && !own.includes(teamId) && !can(ctx, "work_order:read_all")) {
+    throw new ServiceError("invalid", "team_not_allowed", { field: "teamId", reason: "team_not_allowed" });
+  }
+  if (!teamId && own.length) {
+    const teams = await ctx.db.team.findMany({ where: { id: { in: own } }, orderBy: { name: "asc" }, select: { id: true } });
+    teamId = teams[0]?.id ?? null;
+  }
+  if (!teamId) return null;
+  const team = await ctx.db.team.findFirst({
+    where: { id: teamId, status: "active", deletedAt: null },
+    select: { id: true, leaderUserId: true },
+  });
+  if (!team) throw new ServiceError("invalid", "team_not_allowed", { field: "teamId", reason: "team_not_allowed" });
+  return team;
+}
+
+async function resolveAssignees(ctx: ServiceCtx, team: { id: string; leaderUserId: string | null } | null, requested: string[]) {
+  const others = [...new Set(requested.filter((u) => u !== ctx.userId))];
+  if (others.length === 0) return [ctx.userId];
+  if (!team) throw new ServiceError("invalid", "assignee_not_allowed", { field: "assigneeIds", reason: "assignee_not_allowed" });
+  const now = new Date();
+  const members = await ctx.db.teamMember.findMany({
+    where: {
+      teamId: team.id,
+      userId: { in: others },
+      validFrom: { lte: now },
+      OR: [{ validTo: null }, { validTo: { gt: now } }],
+      user: { status: "ACTIVE" },
+    },
+    select: { userId: true },
+  });
+  const allowed = new Set(members.map((m) => m.userId));
+  if (team.leaderUserId) allowed.add(team.leaderUserId);
+  if (others.some((u) => !allowed.has(u))) {
+    throw new ServiceError("invalid", "assignee_not_allowed", { field: "assigneeIds", reason: "assignee_not_allowed" });
+  }
+  return [ctx.userId, ...others];
+}
+
+export async function createEmergencyOrder(
+  ctx: ServiceCtx,
+  raw: EmergencyCreateInput,
+  deps: CreateEmergencyDeps = DEFAULT_DEPS,
+): Promise<EmergencyCreateResult> {
+  assertCan(ctx, "emergency:create");
+  assertCan(ctx, "field:execute");
+  const input = parse(raw);
+
+  const prior = await replay(ctx, input.clientIds.session);
+  if (prior) return prior;
+
+  const startedAt = startTime(input.startedAt);
+  const team = await resolveTeam(ctx, input.teamId);
+  const assignees = await resolveAssignees(ctx, team, input.assigneeIds);
+  await ensureDefaultOrderTypes(ctx.db, ctx.tenantId);
+  const orderType = await ctx.db.orderType.findFirst({ where: { key: "notdienst", active: true }, select: { id: true } });
+
+  const audits: Parameters<typeof writeAuditLog>[0][] = [];
+  const audit = (entity: string, entityId: string, after: unknown) =>
+    audits.push({ tenantId: ctx.tenantId, actorId: ctx.userId, action: "create", entity, entityId, after });
+
+  const result = await inTransaction(ctx, async (tx) => {
+    // 1. customer
+    let customerId: string;
+    if (input.customer.mode === "existing") {
+      // technicians may pick ANY customer of the tenant for an emergency (searchCustomersForEmergency)
+      const c = await tx.db.customer.findFirst({
+        where: { id: input.customer.customerId, deletedAt: null, status: { in: ["active", "provisional"] } },
+        select: { id: true },
+      });
+      if (!c) throw new ServiceError("invalid", "customer_not_found", { field: "customerId", reason: "customer_not_found" });
+      customerId = c.id;
+    } else {
+      const { mode: _mode, ...fields } = input.customer;
+      void _mode;
+      const c = await tx.db.customer.create({
+        data: {
+          ...fields,
+          tenantId: ctx.tenantId,
+          customerNumber: null, // allocated on confirmation by the backoffice
+          country: "DE",
+          status: "provisional",
+          isProvisional: true,
+          createdById: ctx.userId,
+        },
+      });
+      customerId = c.id;
+      audit("customer", c.id, { ...c, source: "emergency" });
+    }
+
+    // 2. on-site contact (Ansprechpartner vor Ort) — reused when name and phone match
+    const contactName = input.onSiteContact.name;
+    const contactPhone = input.onSiteContact.phone;
+    const existingContact = await tx.db.contact.findFirst({
+      where: { customerId, deletedAt: null, name: { equals: contactName, mode: "insensitive" }, OR: [{ phone: contactPhone }, { mobile: contactPhone }] },
+      select: { id: true },
+    });
+    let contactId = existingContact?.id;
+    if (!contactId) {
+      const contact = await tx.db.contact.create({
+        data: { tenantId: ctx.tenantId, customerId, name: contactName, phone: contactPhone, preferredChannel: "phone" },
+      });
+      contactId = contact.id;
+      audit("contact", contact.id, { ...contact, source: "emergency" });
+    }
+
+    // 3. site (Objekt oder Einsatzadresse)
+    let siteId: string;
+    if (input.site.mode === "existing") {
+      const s = await tx.db.site.findFirst({ where: { id: input.site.siteId, customerId, deletedAt: null }, select: { id: true } });
+      if (!s) throw new ServiceError("invalid", "site_not_found", { field: "siteId", reason: "site_not_found" });
+      siteId = s.id;
+    } else {
+      const { mode: _mode, name, ...address } = input.site;
+      void _mode;
+      const label = name ?? [[address.street, address.houseNumber].filter(Boolean).join(" "), address.city].filter(Boolean).join(", ");
+      const s = await tx.db.site.create({
+        data: {
+          ...address,
+          tenantId: ctx.tenantId,
+          customerId,
+          name: label.slice(0, 200),
+          country: "DE",
+          contactId,
+          onSiteContact: contactName,
+          phone: contactPhone,
+          status: "provisional",
+        },
+      });
+      siteId = s.id;
+      audit("site", s.id, { ...s, source: "emergency" });
+    }
+
+    // 4. work order (L2) — number N-…, status in_progress
+    const wo = await deps.createWorkOrder(tx, {
+      title: firstLine(input.reason),
+      customerId,
+      siteId,
+      contactId,
+      orderTypeId: orderType?.id ?? null,
+      priority: "urgent",
+      status: "in_progress",
+      description: input.reason,
+      plannedStart: startedAt,
+      isEmergency: true,
+      emergencyReason: input.reason,
+      numberKey: "emergency",
+    });
+
+    // 5. team + assignees (the creator is always assigned)
+    await tx.db.workOrder.update({
+      where: { id: wo.id },
+      data: {
+        assignedTeamId: team?.id ?? null,
+        teamLeadUserId: team?.leaderUserId ?? null,
+        assignees: { create: assignees.map((userId) => ({ tenantId: ctx.tenantId, userId })) },
+      },
+    });
+
+    // 6. work session (L4) — order already in_progress, so no further transition
+    const session = await startSession(tx, {
+      workOrderId: wo.id,
+      clientId: input.clientIds.session,
+      mode: "work",
+      at: startedAt.toISOString(),
+      offline: input.offline,
+      deviceInfo: input.deviceInfo,
+    });
+
+    return {
+      workOrderId: wo.id,
+      number: wo.number,
+      customerId,
+      siteId,
+      contactId,
+      sessionId: session.sessionId,
+      version: session.workOrderVersion,
+      replayed: false,
+    } satisfies EmergencyCreateResult;
+  });
+
+  for (const a of audits) await writeAuditLog(a);
+  await writeAuditLog({
+    tenantId: ctx.tenantId,
+    actorId: ctx.userId,
+    action: "create",
+    entity: "emergency",
+    entityId: result.workOrderId,
+    after: {
+      number: result.number,
+      customerId: result.customerId,
+      customerMode: input.customer.mode,
+      siteId: result.siteId,
+      siteMode: input.site.mode,
+      contactId: result.contactId,
+      teamId: team?.id ?? null,
+      assignees,
+      startedAt,
+      offline: input.offline,
+    },
+  });
+  await emitEvent(ctx, {
+    type: "emergency.created",
+    entityType: "work_order",
+    entityId: result.workOrderId,
+    data: { number: result.number, startedAt: startedAt.toISOString() },
+  });
+  return result;
+}
diff --git a/src/server/services/emergency/lookup.ts b/src/server/services/emergency/lookup.ts
new file mode 100644
index 0000000..3970ad1
--- /dev/null
+++ b/src/server/services/emergency/lookup.ts
@@ -0,0 +1,102 @@
+import { z } from "zod";
+import { writeAuditLog } from "@/server/audit";
+import { assertCan, ServiceError, type ServiceCtx } from "@/server/services/context";
+import { customerDisplayName, formatAddress } from "@/server/services/customers/format";
+import { activeTeamIds } from "@/server/services/work-orders/visibility";
+
+/**
+ * Slim lookups for the emergency capture (spec §19.2). A technician may search ALL customers of
+ * the tenant for an emergency call-out, so these services deliberately return a minimal field set
+ * (name, city, customer number / site address) and audit every access. Tenant isolation comes from
+ * ctx.db (dbForTenant + RLS).
+ */
+
+export type EmergencyCustomerHit = { id: string; customerNumber: string | null; name: string; city: string | null; provisional: boolean };
+export type EmergencySiteHit = { id: string; name: string; address: string };
+
+const querySchema = z.string().trim().min(2).max(100);
+
+export async function searchCustomersForEmergency(ctx: ServiceCtx, rawQuery: string): Promise<EmergencyCustomerHit[]> {
+  assertCan(ctx, "emergency:create");
+  const parsed = querySchema.safeParse(rawQuery);
+  if (!parsed.success) return [];
+  const q = parsed.data;
+  const contains = { contains: q, mode: "insensitive" as const };
+  const rows = await ctx.db.customer.findMany({
+    where: {
+      deletedAt: null,
+      status: { in: ["active", "provisional"] },
+      OR: [{ customerNumber: contains }, { companyName: contains }, { firstName: contains }, { lastName: contains }, { city: contains }],
+    },
+    orderBy: [{ companyName: "asc" }, { lastName: "asc" }],
+    take: 10,
+    select: { id: true, customerNumber: true, companyName: true, firstName: true, lastName: true, city: true, status: true },
+  });
+  await writeAuditLog({
+    tenantId: ctx.tenantId,
+    actorId: ctx.userId,
+    action: "export",
+    entity: "emergency_customer_search",
+    after: { query: q, resultCount: rows.length, customerIds: rows.map((r) => r.id) },
+  });
+  return rows.map((r) => ({
+    id: r.id,
+    customerNumber: r.customerNumber,
+    name: customerDisplayName(r),
+    city: r.city,
+    provisional: r.status === "provisional",
+  }));
+}
+
+export async function listSitesForEmergency(ctx: ServiceCtx, customerId: string): Promise<EmergencySiteHit[]> {
+  assertCan(ctx, "emergency:create");
+  const customer = await ctx.db.customer.findFirst({
+    where: { id: customerId, deletedAt: null, status: { in: ["active", "provisional"] } },
+    select: { id: true },
+  });
+  if (!customer) throw new ServiceError("not_found", "customer not found");
+  const sites = await ctx.db.site.findMany({
+    where: { customerId, deletedAt: null, status: { not: "inactive" } },
+    orderBy: { name: "asc" },
+    take: 50,
+    select: { id: true, name: true, street: true, houseNumber: true, postalCode: true, city: true },
+  });
+  await writeAuditLog({
+    tenantId: ctx.tenantId,
+    actorId: ctx.userId,
+    action: "export",
+    entity: "emergency_site_lookup",
+    entityId: customerId,
+    after: { resultCount: sites.length, siteIds: sites.map((s) => s.id) },
+  });
+  return sites.map((s) => ({ id: s.id, name: s.name, address: formatAddress(s) }));
+}
+
+export type EmergencyTeamOption = { id: string; name: string; members: { id: string; name: string }[] };
+
+/** Teams the user may book the call-out on (own active teams) incl. current members. */
+export async function emergencyTeamOptions(ctx: ServiceCtx): Promise<EmergencyTeamOption[]> {
+  assertCan(ctx, "emergency:create");
+  const ids = await activeTeamIds(ctx);
+  if (!ids.length) return [];
+  const now = new Date();
+  const teams = await ctx.db.team.findMany({
+    where: { id: { in: ids } },
+    orderBy: { name: "asc" },
+    select: {
+      id: true,
+      name: true,
+      leader: { select: { id: true, name: true, status: true } },
+      members: {
+        where: { validFrom: { lte: now }, OR: [{ validTo: null }, { validTo: { gt: now } }], user: { status: "ACTIVE" } },
+        select: { user: { select: { id: true, name: true } } },
+      },
+    },
+  });
+  return teams.map((t) => {
+    const members = new Map<string, string>();
+    if (t.leader && t.leader.status === "ACTIVE") members.set(t.leader.id, t.leader.name ?? "");
+    for (const m of t.members) members.set(m.user.id, m.user.name ?? "");
+    return { id: t.id, name: t.name, members: [...members].map(([id, name]) => ({ id, name })) };
+  });
+}
diff --git a/src/server/services/emergency/review.ts b/src/server/services/emergency/review.ts
new file mode 100644
index 0000000..779cd8c
--- /dev/null
+++ b/src/server/services/emergency/review.ts
@@ -0,0 +1,316 @@
+import type { Prisma, WorkOrderStatus } from "@prisma/client";
+import { ZodError } from "zod";
+import { emergencyOrderPatchSchema, REVIEW_STEPS, type ReviewStep } from "@/lib/emergency/schemas";
+import { writeAuditLog } from "@/server/audit";
+import { assertCan, inTransaction, ServiceError, type ServiceCtx } from "@/server/services/context";
+import { confirmProvisionalCustomer } from "@/server/services/customers/customers";
+import { findDuplicateCustomers, type DuplicateCandidate } from "@/server/services/customers/duplicates";
+import { customerDisplayName } from "@/server/services/customers/format";
+import { mergeCustomers } from "@/server/services/customers/merge";
+import { nextNumber } from "@/server/services/numbering";
+import { deleteSite, updateSite, type SitePatchInput } from "@/server/services/sites/sites";
+import { releaseForBilling } from "@/server/services/work-orders/release-billing";
+import { updateWorkOrder } from "@/server/services/work-orders/update";
+import { workOrderScope } from "@/server/services/work-orders/visibility";
+
+/**
+ * Backoffice-Nachbearbeitung von Notdiensteinsätzen (spec §19.3, §39; route /work-orders/emergency-review).
+ * Permission `emergency:review` on every function; the individual steps additionally require the
+ * permission of the service they delegate to (L1 customers/sites, L2 work orders).
+ */
+
+const BILLING_DONE: WorkOrderStatus[] = ["released_for_billing", "billed"];
+const REVIEW_OPEN_STATUSES: WorkOrderStatus[] = ["in_review", "technically_completed", "signature_pending"];
+
+export type ReviewProgress = { done: Record<ReviewStep, boolean>; count: number; total: number };
+
+type ProgressInput = {
+  status: WorkOrderStatus;
+  orderTypeId: string | null;
+  billingType: string | null;
+  customer: { status: string };
+  site: { status: string } | null;
+  reports: { type: string; status: string }[];
+};
+
+export function reviewProgress(wo: ProgressInput): ReviewProgress {
+  const done: Record<ReviewStep, boolean> = {
+    customer: wo.customer.status !== "provisional",
+    site: !wo.site || wo.site.status !== "provisional",
+    order: Boolean(wo.orderTypeId && wo.billingType),
+    report: wo.reports.some((r) => r.type === "completion" && r.status === "approved"),
+    billing: BILLING_DONE.includes(wo.status),
+  };
+  return { done, count: REVIEW_STEPS.filter((s) => done[s]).length, total: REVIEW_STEPS.length };
+}
+
+const LIST_SELECT = {
+  id: true,
+  number: true,
+  title: true,
+  status: true,
+  version: true,
+  orderTypeId: true,
+  billingType: true,
+  plannedStart: true,
+  createdAt: true,
+  createdById: true,
+  customer: { select: { id: true, customerNumber: true, companyName: true, firstName: true, lastName: true, status: true } },
+  site: { select: { id: true, name: true, street: true, houseNumber: true, postalCode: true, city: true, status: true } },
+  team: { select: { name: true } },
+  reports: { where: { status: { not: "superseded" } }, select: { id: true, type: true, status: true, version: true }, orderBy: { createdAt: "desc" } },
+} satisfies Prisma.WorkOrderSelect;
+
+export type EmergencyReviewFilter = "open" | "all";
+
+export async function listEmergencyReviews(ctx: ServiceCtx, opts: { filter?: EmergencyReviewFilter } = {}) {
+  assertCan(ctx, "emergency:review");
+  const open: Prisma.WorkOrderWhereInput = {
+    OR: [{ customer: { status: "provisional" } }, { site: { status: "provisional" } }, { status: { in: REVIEW_OPEN_STATUSES } }],
+    status: { notIn: ["cancelled", "billed"] },
+  };
+  const rows = await ctx.db.workOrder.findMany({
+    where: { AND: [await workOrderScope(ctx), { isEmergency: true }, opts.filter === "all" ? {} : open] },
+    orderBy: { createdAt: "desc" },
+    take: 200,
+    select: LIST_SELECT,
+  });
+  const creators = await userNames(ctx, rows.map((r) => r.createdById));
+  return rows.map((r) => ({
+    ...r,
+    customerName: customerDisplayName(r.customer),
+    technician: r.createdById ? (creators.get(r.createdById) ?? null) : null,
+    progress: reviewProgress(r),
+  }));
+}
+
+async function userNames(ctx: ServiceCtx, ids: (string | null)[]) {
+  const unique = [...new Set(ids.filter((i): i is string => !!i))];
+  if (!unique.length) return new Map<string, string>();
+  const users = await ctx.db.user.findMany({ where: { id: { in: unique } }, select: { id: true, name: true } });
+  return new Map(users.map((u) => [u.id, u.name ?? ""]));
+}
+
+/** Loads an emergency order in scope or throws not_found. */
+async function requireEmergencyOrder(ctx: ServiceCtx, workOrderId: string) {
+  assertCan(ctx, "emergency:review");
+  const wo = await ctx.db.workOrder.findFirst({
+    where: { AND: [{ id: workOrderId, isEmergency: true }, await workOrderScope(ctx)] },
+    select: {
+      ...LIST_SELECT,
+      description: true,
+      emergencyReason: true,
+      customerId: true,
+      siteId: true,
+      contact: { select: { id: true, name: true, phone: true } },
+      orderType: { select: { id: true, name: true } },
+      customer: {
+        select: {
+          id: true,
+          customerNumber: true,
+          companyName: true,
+          firstName: true,
+          lastName: true,
+          status: true,
+          street: true,
+          houseNumber: true,
+          postalCode: true,
+          city: true,
+          phone: true,
+          mobile: true,
+          email: true,
+        },
+      },
+      workSessions: { select: { startedAt: true, endedAt: true, userId: true }, orderBy: { startedAt: "asc" } },
+    },
+  });
+  if (!wo) throw new ServiceError("not_found", "emergency order not found");
+  return wo;
+}
+
+export async function getEmergencyReview(ctx: ServiceCtx, workOrderId: string) {
+  const wo = await requireEmergencyOrder(ctx, workOrderId);
+  const c = wo.customer;
+  const duplicates: DuplicateCandidate[] =
+    c.status === "merged"
+      ? []
+      : await findDuplicateCustomers(
+          ctx,
+          { companyName: c.companyName, firstName: c.firstName, lastName: c.lastName, street: c.street, houseNumber: c.houseNumber, postalCode: c.postalCode, city: c.city, phone: c.phone, mobile: c.mobile, email: c.email },
+          { excludeId: c.id, limit: 10 },
+        );
+  const siteOptions = await ctx.db.site.findMany({
+    where: { customerId: wo.customerId, deletedAt: null, status: { not: "inactive" }, ...(wo.siteId ? { id: { not: wo.siteId } } : {}) },
+    orderBy: { name: "asc" },
+    take: 100,
+    select: { id: true, name: true, street: true, houseNumber: true, postalCode: true, city: true, status: true },
+  });
+  const site = wo.siteId
+    ? await ctx.db.site.findFirst({
+        where: { id: wo.siteId },
+        select: { id: true, name: true, street: true, houseNumber: true, postalCode: true, city: true, status: true, onSiteContact: true, phone: true, accessNotes: true },
+      })
+    : null;
+  const names = await userNames(ctx, [wo.createdById]);
+  const starts = wo.workSessions.map((s) => s.startedAt.getTime());
+  const ends = wo.workSessions.filter((s) => s.endedAt).map((s) => s.endedAt!.getTime());
+  return {
+    ...wo,
+    site,
+    customerName: customerDisplayName(c),
+    technician: wo.createdById ? (names.get(wo.createdById) ?? null) : null,
+    startedAt: starts.length ? new Date(Math.min(...starts)) : wo.plannedStart,
+    endedAt: ends.length && wo.workSessions.every((s) => s.endedAt) ? new Date(Math.max(...ends)) : null,
+    duplicates,
+    siteOptions,
+    progress: reviewProgress({ ...wo, site }),
+  };
+}
+export type EmergencyReviewDetail = Awaited<ReturnType<typeof getEmergencyReview>>;
+
+async function auditReview(ctx: ServiceCtx, workOrderId: string, step: string, before: unknown, after: unknown) {
+  await writeAuditLog({ tenantId: ctx.tenantId, actorId: ctx.userId, action: "update", entity: "emergency", entityId: workOrderId, before, after: { step, ...(after as object) } });
+}
+
+/** Allocate the next free customer number (skips numbers entered manually). */
+async function allocateCustomerNumber(ctx: ServiceCtx): Promise<string> {
+  for (let i = 0; i < 20; i++) {
+    const candidate = await nextNumber(ctx.db, ctx.tenantId, "customer");
+    const taken = await ctx.db.customer.findFirst({ where: { customerNumber: candidate }, select: { id: true } });
+    if (!taken) return candidate;
+  }
+  throw new ServiceError("conflict", "could not allocate customer number", { reason: "number_allocation" });
+}
+
+/** Step 1a — Kunden bestätigen: provisional → active, customer number is allocated now. */
+export async function confirmEmergencyCustomer(ctx: ServiceCtx, workOrderId: string) {
+  assertCan(ctx, "customer:write");
+  const wo = await requireEmergencyOrder(ctx, workOrderId);
+  if (wo.customer.status !== "provisional") throw new ServiceError("conflict", "customer is not provisional", { reason: "not_provisional" });
+  const result = await inTransaction(ctx, async (tx) => {
+    let customerNumber = wo.customer.customerNumber;
+    if (!customerNumber) {
+      customerNumber = await allocateCustomerNumber(tx);
+      const before = await tx.db.customer.findFirstOrThrow({ where: { id: wo.customerId } });
+      const after = await tx.db.customer.update({ where: { id: wo.customerId }, data: { customerNumber } });
+      await writeAuditLog({ tenantId: ctx.tenantId, actorId: ctx.userId, action: "update", entity: "customer", entityId: wo.customerId, before, after });
+    }
+    await confirmProvisionalCustomer(tx, wo.customerId);
+    return { customerId: wo.customerId, customerNumber };
+  });
+  await auditReview(ctx, workOrderId, "customer_confirmed", { customerStatus: "provisional" }, { customerStatus: "active", customerNumber: result.customerNumber });
+  return result;
+}
+
+/**
+ * Step 1b — bestehendem Kunden zuordnen: re-parent the provisional customer's sites, contacts, orders and
+ * documents to the existing customer; the provisional record becomes `merged` (mergedIntoId). Only for
+ * provisional customers; never automatic.
+ */
+export async function assignEmergencyToCustomer(ctx: ServiceCtx, input: { workOrderId: string; targetCustomerId: string }) {
+  assertCan(ctx, "customer:write");
+  assertCan(ctx, "work_order:write");
+  const wo = await requireEmergencyOrder(ctx, input.workOrderId);
+  const sourceId = wo.customerId;
+  if (wo.customer.status !== "provisional") throw new ServiceError("conflict", "customer is not provisional", { reason: "not_provisional" });
+  if (input.targetCustomerId === sourceId) throw new ServiceError("invalid", "same customer", { field: "targetCustomerId", reason: "same_customer" });
+  const target = await ctx.db.customer.findFirst({
+    where: { id: input.targetCustomerId, deletedAt: null, status: { in: ["active", "inactive", "provisional"] } },
+    select: { id: true, customerNumber: true },
+  });
+  if (!target) throw new ServiceError("invalid", "target not found", { field: "targetCustomerId", reason: "target_not_found" });
+
+  const moved = await inTransaction(ctx, async (tx) => {
+    const source = await tx.db.customer.findFirstOrThrow({ where: { id: sourceId } });
+    const [sites, contacts, workOrders, documents] = [
+      await tx.db.site.updateMany({ where: { customerId: sourceId }, data: { customerId: target.id } }),
+      await tx.db.contact.updateMany({ where: { customerId: sourceId }, data: { customerId: target.id } }),
+      // version bump: offline clients must not overwrite the re-parented order with stale data
+      await tx.db.workOrder.updateMany({ where: { customerId: sourceId }, data: { customerId: target.id, version: { increment: 1 } } }),
+      await tx.db.document.updateMany({ where: { customerId: sourceId }, data: { customerId: target.id } }),
+    ];
+    const after = await tx.db.customer.update({ where: { id: sourceId }, data: { status: "merged", mergedIntoId: target.id, isProvisional: false } });
+    const counts = { sites: sites.count, contacts: contacts.count, workOrders: workOrders.count, documents: documents.count };
+    await writeAuditLog({ tenantId: ctx.tenantId, actorId: ctx.userId, action: "update", entity: "customer", entityId: sourceId, before: source, after: { ...after, assignedTo: target.id, moved: counts } });
+    await writeAuditLog({ tenantId: ctx.tenantId, actorId: ctx.userId, action: "update", entity: "customer", entityId: target.id, after: { assignedFrom: sourceId, moved: counts } });
+    return counts;
+  });
+  await auditReview(ctx, input.workOrderId, "customer_assigned", { customerId: sourceId }, { customerId: target.id, moved });
+  return { sourceId, targetId: target.id, moved };
+}
+
+/** Step 1c — Dublette zusammenführen (L1 merge, `customer:merge` + explicit confirmation). */
+export async function mergeEmergencyCustomer(ctx: ServiceCtx, input: { workOrderId: string; targetCustomerId: string; confirm: boolean }) {
+  const wo = await requireEmergencyOrder(ctx, input.workOrderId);
+  if (!input.confirm) throw new ServiceError("invalid", "confirmation required", { field: "confirm", reason: "confirm_required" });
+  const result = await mergeCustomers(ctx, { sourceId: wo.customerId, targetId: input.targetCustomerId, confirm: true });
+  await auditReview(ctx, input.workOrderId, "customer_merged", { customerId: wo.customerId }, { customerId: input.targetCustomerId, moved: result.moved });
+  return result;
+}
+
+/** Step 2a — Objekt korrigieren: update the site fields; `confirm` sets a provisional site to active. */
+export async function correctEmergencySite(ctx: ServiceCtx, input: { workOrderId: string; patch: SitePatchInput; confirm: boolean }) {
+  const wo = await requireEmergencyOrder(ctx, input.workOrderId);
+  if (!wo.siteId) throw new ServiceError("invalid", "order has no site", { reason: "no_site" });
+  const { customerId: _ignored, status: _status, ...patch } = input.patch;
+  void _ignored;
+  void _status;
+  const after = await updateSite(ctx, wo.siteId, { ...patch, ...(input.confirm ? { status: "active" } : {}) });
+  await auditReview(ctx, input.workOrderId, "site_corrected", { siteId: wo.siteId }, { siteId: wo.siteId, status: after.status });
+  return after;
+}
+
+/** Step 2b — Objekt zuordnen: move the order to an existing site of its customer; an unused provisional site is soft-deleted. */
+export async function assignEmergencySite(ctx: ServiceCtx, input: { workOrderId: string; siteId: string }) {
+  const wo = await requireEmergencyOrder(ctx, input.workOrderId);
+  if (input.siteId === wo.siteId) throw new ServiceError("invalid", "same site", { field: "siteId", reason: "same_site" });
+  const oldSiteId = wo.siteId;
+  const result = await inTransaction(ctx, async (tx) => {
+    const updated = await updateWorkOrder(tx, wo.id, { siteId: input.siteId });
+    let removed = false;
+    if (oldSiteId) {
+      const old = await tx.db.site.findFirst({ where: { id: oldSiteId }, select: { status: true, _count: { select: { workOrders: { where: { deletedAt: null } } } } } });
+      if (old?.status === "provisional" && old._count.workOrders === 0) {
+        await deleteSite(tx, oldSiteId);
+        removed = true;
+      }
+    }
+    return { version: updated.version, removed };
+  });
+  await auditReview(ctx, input.workOrderId, "site_assigned", { siteId: oldSiteId }, { siteId: input.siteId, provisionalSiteRemoved: result.removed });
+  return result;
+}
+
+/** Step 3 — Auftrag ergänzen (title, description, order type, billing type) via L2 updateWorkOrder. */
+export async function completeEmergencyOrderData(ctx: ServiceCtx, input: { workOrderId: string; baseVersion?: number } & Record<string, unknown>) {
+  const wo = await requireEmergencyOrder(ctx, input.workOrderId);
+  let patch;
+  try {
+    patch = emergencyOrderPatchSchema.parse(input);
+  } catch (err) {
+    if (err instanceof ZodError) throw new ServiceError("invalid", "validation_failed", err.issues.map((i) => ({ path: i.path.join(".") })));
+    throw err;
+  }
+  const result = await updateWorkOrder(
+    ctx,
+    wo.id,
+    { title: patch.title, description: patch.description, orderTypeId: patch.orderTypeId ?? null, billingType: patch.billingType ?? null },
+    input.baseVersion,
+  );
+  await auditReview(ctx, input.workOrderId, "order_completed", { orderTypeId: wo.orderTypeId, billingType: wo.billingType }, { orderTypeId: patch.orderTypeId ?? null, billingType: patch.billingType ?? null });
+  return result;
+}
+
+/**
+ * Step 5 — zur Abrechnung freigeben (L2 releaseForBilling: `work_order:release_billing` + approved completion report).
+ * Additionally blocked while customer or site are still provisional.
+ */
+export async function releaseEmergencyForBilling(ctx: ServiceCtx, input: { workOrderId: string; baseVersion?: number }) {
+  const wo = await requireEmergencyOrder(ctx, input.workOrderId);
+  const progress = reviewProgress(wo);
+  const open = (["customer", "site"] as const).filter((s) => !progress.done[s]);
+  if (open.length) throw new ServiceError("blocked", "master data still provisional", { reason: "master_data_open", steps: open });
+  const result = await releaseForBilling(ctx, { workOrderId: wo.id, baseVersion: input.baseVersion });
+  await auditReview(ctx, input.workOrderId, "billing_released", { status: wo.status }, { status: result.status });
+  return result;
+}
diff --git a/src/server/services/emergency/sync-ops.ts b/src/server/services/emergency/sync-ops.ts
new file mode 100644
index 0000000..d300970
--- /dev/null
+++ b/src/server/services/emergency/sync-ops.ts
@@ -0,0 +1,26 @@
+import type { SyncOperationInput } from "@/lib/sync/envelope";
+import { emergencyCreatePayload } from "@/lib/emergency/schemas";
+import { ServiceError, type ServiceCtx } from "@/server/services/context";
+import type { ExternalOpResult } from "@/server/services/sync/external-ops";
+import { createEmergencyOrder } from "./create";
+
+/**
+ * Sync op `emergency.create` (ARCHITEKTUR §4.6), registered in services/sync/external-ops.ts.
+ * The sync route is gated by the module "field"; the emergency module is checked here.
+ * idMap maps every client id of the payload to the server id.
+ */
+export async function applySyncOp(ctx: ServiceCtx, op: SyncOperationInput): Promise<ExternalOpResult> {
+  if (op.opType !== "emergency.create") throw new ServiceError("invalid", `unsupported op ${op.opType}`);
+  const moduleRow = await ctx.db.tenantModule.findFirst({ where: { moduleKey: "emergency" }, select: { enabled: true } });
+  if (moduleRow && !moduleRow.enabled) throw new ServiceError("forbidden", "module emergency disabled");
+
+  const parsed = emergencyCreatePayload.safeParse(op.payload);
+  if (!parsed.success) throw new ServiceError("invalid", parsed.error.issues.map((i) => `${i.path.join(".")}: ${i.message}`).join("; ").slice(0, 500));
+  const r = await createEmergencyOrder(ctx, op.payload as never);
+
+  const ids = parsed.data.clientIds;
+  const idMap: Record<string, string> = { [ids.workOrder]: r.workOrderId, [ids.session]: r.sessionId };
+  if (ids.customer) idMap[ids.customer] = r.customerId;
+  if (ids.site && r.siteId) idMap[ids.site] = r.siteId;
+  return { idMap, entityVersion: r.version };
+}
diff --git a/src/server/services/reports/submit.ts b/src/server/services/reports/submit.ts
index 79bc2a4..ede2cb2 100644
--- a/src/server/services/reports/submit.ts
+++ b/src/server/services/reports/submit.ts
@@ -8,6 +8,7 @@ import { assertCan, ServiceError, type ServiceCtx } from "@/server/services/cont
 import { getCompletionBlockers } from "@/server/services/work-orders/completion";
 import { transitionWorkOrder } from "@/server/services/work-orders/transition";
 import { auditReport, assertEditable, orderNumberOf, refreshContent, reportAuditView, requireVisibleReport } from "./common";
+import { onCompletionReportSubmitted } from "@/server/services/emergency/completion";
 
 export const submitReportSchema = z.object({
   reportId: z.string().min(1).max(64),
@@ -88,6 +89,7 @@ export async function submitReport(ctx: ServiceCtx, raw: SubmitReportInput): Pro
 
   if (report.type === "completion" && report.version === 1) {
     await advanceOrder(ctx, wo.id, wo.status as WorkOrderStatus, wo.signatureRequired, content.signature, occurrenceId);
+    await onCompletionReportSubmitted(ctx, wo.id, occurrenceId); // lane emergency (L8): event emergency.completed, no-op for regular orders
     const sig = content.signature;
     if (wo.signatureRequired && sig && (sig.outcome === "refused" || sig.outcome === "customer_absent")) {
       await emitEvent(ctx, { type: "work_order.signature_missing", entityType: "work_order", entityId: wo.id, data: { number: wo.number, outcome: sig.outcome, occurrenceId } });
diff --git a/src/server/services/sync/external-ops.ts b/src/server/services/sync/external-ops.ts
index facc0d7..61ef872 100644
--- a/src/server/services/sync/external-ops.ts
+++ b/src/server/services/sync/external-ops.ts
@@ -26,5 +26,5 @@ export const EXTERNAL_OPS: Partial<Record<SyncOpType, () => Promise<ExternalOpHa
   // lane-reports:   "report.save_draft": () => import("@/server/services/reports/sync-ops").then((m) => m.applySyncOp),
   // lane-reports:   "report.submit": () => import("@/server/services/reports/sync-ops").then((m) => m.applySyncOp),
   // lane-reports:   "signature.capture": () => import("@/server/services/reports/sync-ops").then((m) => m.applySyncOp),
-  // lane-emergency: "emergency.create": () => import("@/server/services/emergency/sync-ops").then((m) => m.applySyncOp),
+  "emergency.create": () => import("@/server/services/emergency/sync-ops").then((m) => m.applySyncOp),
 };