diff --git a/src/ccma/services/gnucash_import.py b/src/ccma/services/gnucash_import.py
new file mode 100644
index 0000000..6d26881
--- /dev/null
+++ b/src/ccma/services/gnucash_import.py
@@ -0,0 +1,169 @@
+from __future__ import annotations
+
+import gzip
+from dataclasses import dataclass
+from datetime import date, datetime
+from decimal import Decimal, InvalidOperation
+from pathlib import Path
+from xml.etree import ElementTree as ET
+
+NS = {
+    "gnc": "http://www.gnucash.org/XML/gnc",
+    "act": "http://www.gnucash.org/XML/act",
+    "trn": "http://www.gnucash.org/XML/trn",
+    "split": "http://www.gnucash.org/XML/split",
+    "ts": "http://www.gnucash.org/XML/ts",
+}
+
+CENT = Decimal("0.01")
+
+
+class GnuCashImportError(RuntimeError):
+    pass
+
+
+@dataclass(frozen=True, slots=True)
+class GnuCashAccount:
+    guid: str
+    name: str
+    full_name: str
+    account_type: str
+
+
+@dataclass(frozen=True, slots=True)
+class GnuCashTransaction:
+    guid: str
+    date: date
+    description: str
+    memo: str
+    amount: Decimal
+
+
+def _read_root(path: Path) -> ET.Element:
+    try:
+        raw = path.read_bytes()
+    except OSError as exc:
+        raise GnuCashImportError(f"GnuCash-Datei konnte nicht gelesen werden: {exc}") from exc
+    if raw[:2] == b"\x1f\x8b":
+        try:
+            raw = gzip.decompress(raw)
+        except OSError as exc:
+            raise GnuCashImportError(f"GnuCash-Datei konnte nicht entpackt werden: {exc}") from exc
+    try:
+        return ET.fromstring(raw)
+    except ET.ParseError as exc:
+        raise GnuCashImportError(f"GnuCash-Datei ist kein gültiges XML: {exc}") from exc
+
+
+def _book(root: ET.Element) -> ET.Element:
+    book = root.find("gnc:book", NS)
+    if book is None:
+        raise GnuCashImportError("Keine GnuCash-Buchführung (gnc:book) in der Datei gefunden.")
+    return book
+
+
+def _text(element: ET.Element, path: str) -> str:
+    return (element.findtext(path, default="", namespaces=NS) or "").strip()
+
+
+def list_accounts(path: str | Path) -> list[GnuCashAccount]:
+    root = _read_root(Path(path))
+    book = _book(root)
+    by_guid: dict[str, ET.Element] = {}
+    parent_of: dict[str, str] = {}
+    for account_el in book.findall("gnc:account", NS):
+        guid = _text(account_el, "act:id")
+        if not guid:
+            continue
+        by_guid[guid] = account_el
+        parent_of[guid] = _text(account_el, "act:parent")
+    if not by_guid:
+        raise GnuCashImportError("Die Datei enthält keine Konten.")
+
+    def full_name(guid: str, seen: frozenset[str]) -> str:
+        account_el = by_guid.get(guid)
+        if account_el is None or guid in seen or _text(account_el, "act:type") == "ROOT":
+            return ""
+        name = _text(account_el, "act:name")
+        parent = parent_of.get(guid, "")
+        if not parent:
+            return name
+        parent_name = full_name(parent, seen | {guid})
+        return f"{parent_name}:{name}" if parent_name else name
+
+    accounts = []
+    for guid, account_el in by_guid.items():
+        account_type = _text(account_el, "act:type")
+        if account_type in {"ROOT", ""}:
+            continue
+        accounts.append(
+            GnuCashAccount(
+                guid=guid,
+                name=_text(account_el, "act:name"),
+                full_name=full_name(guid, frozenset()) or _text(account_el, "act:name"),
+                account_type=account_type,
+            )
+        )
+    accounts.sort(key=lambda item: item.full_name.casefold())
+    return accounts
+
+
+def _parse_fraction(text: str) -> Decimal | None:
+    text = text.strip()
+    if "/" not in text:
+        return None
+    numerator, _, denominator = text.partition("/")
+    try:
+        denom = Decimal(denominator)
+        if denom == 0:
+            return None
+        return (Decimal(numerator) / denom).quantize(CENT)
+    except InvalidOperation:
+        return None
+
+
+def _parse_posted_date(text: str) -> date | None:
+    text = text.strip()
+    if not text:
+        return None
+    for fmt in ("%Y-%m-%d %H:%M:%S %z", "%Y-%m-%d"):
+        try:
+            return datetime.strptime(text, fmt).date()
+        except ValueError:
+            continue
+    return None
+
+
+def list_transactions(path: str | Path, account_guid: str) -> list[GnuCashTransaction]:
+    """Return every booking that has a split on the given account, one row per
+    matching split (a transaction with two splits on the same account, e.g. a
+    transfer to itself, yields two rows -- rare in practice, harmless here)."""
+    root = _read_root(Path(path))
+    book = _book(root)
+    results: list[GnuCashTransaction] = []
+    for transaction_el in book.findall("gnc:transaction", NS):
+        guid = _text(transaction_el, "trn:id")
+        posted_date = _parse_posted_date(_text(transaction_el, "trn:date-posted/ts:date"))
+        if not guid or posted_date is None:
+            continue
+        description = _text(transaction_el, "trn:description")
+        splits_el = transaction_el.find("trn:splits", NS)
+        if splits_el is None:
+            continue
+        for split_el in splits_el.findall("trn:split", NS):
+            if _text(split_el, "split:account") != account_guid:
+                continue
+            amount = _parse_fraction(_text(split_el, "split:value"))
+            if amount is None:
+                continue
+            results.append(
+                GnuCashTransaction(
+                    guid=guid,
+                    date=posted_date,
+                    description=description,
+                    memo=_text(split_el, "split:memo"),
+                    amount=amount,
+                )
+            )
+    results.sort(key=lambda item: (item.date, item.description.casefold()))
+    return results
diff --git a/src/ccma/ui/gnucash_import_dialog.py b/src/ccma/ui/gnucash_import_dialog.py
new file mode 100644
index 0000000..74754fd
--- /dev/null
+++ b/src/ccma/ui/gnucash_import_dialog.py
@@ -0,0 +1,349 @@
+from __future__ import annotations
+
+import tkinter as tk
+from collections.abc import Callable
+from decimal import Decimal
+from pathlib import Path
+from tkinter import filedialog, messagebox, ttk
+
+from ccma.config import AppConfig
+from ccma.domain.contributions import money_text
+from ccma.domain.dates import (
+    DateValidationError,
+    date_input_hint,
+    format_date_for_display,
+    normalize_date_input,
+)
+from ccma.services.gnucash_import import (
+    GnuCashAccount,
+    GnuCashImportError,
+    GnuCashTransaction,
+    list_accounts,
+    list_transactions,
+)
+from ccma.storage.repository import MemberRepository, RepositoryError
+
+
+class GnuCashImportDialog(tk.Toplevel):
+    """Lets the board point at a GnuCash file, pick one account, narrow its bookings
+    down with filters, and tick which ones to import as payments for this member.
+
+    Only bookings with a positive amount on the selected account are offered (money
+    coming in), and any booking whose date + amount already match an existing payment
+    for this member is flagged and cannot be checked -- avoiding accidental double
+    imports if the same statement is imported twice."""
+
+    def __init__(
+        self,
+        master: tk.Misc,
+        repository: MemberRepository,
+        member_id: str,
+        config: AppConfig,
+        on_imported: Callable[[], None],
+    ):
+        super().__init__(master)
+        self.repository = repository
+        self.member_id = member_id
+        self.config = config
+        self.on_imported = on_imported
+
+        self.accounts: list[GnuCashAccount] = []
+        self.account_by_label: dict[str, GnuCashAccount] = {}
+        self.transactions: list[GnuCashTransaction] = []
+        self.selected_guids: set[str] = set()
+        self.existing_payment_keys: set[tuple[str, str]] = set()
+
+        self.title("Zahlungen aus GnuCash importieren")
+        self.transient(master.winfo_toplevel())
+        self.geometry("960x640")
+        self.minsize(780, 480)
+        self.protocol("WM_DELETE_WINDOW", self.destroy)
+        self.bind("<Escape>", lambda _event: self.destroy())
+        self._build_ui()
+        self._load_existing_payment_keys()
+        self.after_idle(self._activate)
+        if self.file_var.get().strip():
+            self._load_file()
+
+    def _activate(self) -> None:
+        try:
+            self.deiconify()
+            self.lift()
+            self.focus_force()
+            self.grab_set()
+        except tk.TclError:
+            return
+
+    def _build_ui(self) -> None:
+        self.columnconfigure(0, weight=1)
+        self.rowconfigure(2, weight=1)
+
+        file_frame = ttk.Frame(self, padding=(16, 16, 16, 8))
+        file_frame.grid(row=0, column=0, sticky="ew")
+        file_frame.columnconfigure(1, weight=1)
+        self.file_var = tk.StringVar(value=self.config.gnucash_path)
+        ttk.Label(file_frame, text="GnuCash-Datei").grid(row=0, column=0, sticky="w", padx=(0, 12))
+        ttk.Entry(file_frame, textvariable=self.file_var).grid(row=0, column=1, sticky="ew")
+        ttk.Button(file_frame, text="Durchsuchen…", command=self._browse_file).grid(
+            row=0, column=2, padx=(8, 0)
+        )
+        ttk.Label(file_frame, text="Konto").grid(row=1, column=0, sticky="w", padx=(0, 12), pady=(8, 0))
+        self.account_var = tk.StringVar()
+        self.account_combo = ttk.Combobox(
+            file_frame, textvariable=self.account_var, state="readonly"
+        )
+        self.account_combo.grid(row=1, column=1, sticky="ew", pady=(8, 0))
+        self.account_combo.bind("<<ComboboxSelected>>", lambda _event: self._account_selected())
+        ttk.Button(file_frame, text="Datei laden", command=self._load_file).grid(
+            row=1, column=2, padx=(8, 0), pady=(8, 0)
+        )
+
+        filter_frame = ttk.Frame(self, padding=(16, 0, 16, 8))
+        filter_frame.grid(row=1, column=0, sticky="ew")
+        ttk.Label(filter_frame, text="Beschreibung enthält").pack(side="left")
+        self.description_filter_var = tk.StringVar()
+        ttk.Entry(filter_frame, textvariable=self.description_filter_var, width=26).pack(
+            side="left", padx=(8, 16)
+        )
+        self.description_filter_var.trace_add("write", lambda *_args: self._render_transactions())
+        ttk.Label(filter_frame, text=f"Von ({date_input_hint()})").pack(side="left")
+        self.date_from_var = tk.StringVar()
+        ttk.Entry(filter_frame, textvariable=self.date_from_var, width=12).pack(side="left", padx=(8, 16))
+        self.date_from_var.trace_add("write", lambda *_args: self._render_transactions())
+        ttk.Label(filter_frame, text=f"Bis ({date_input_hint()})").pack(side="left")
+        self.date_to_var = tk.StringVar()
+        ttk.Entry(filter_frame, textvariable=self.date_to_var, width=12).pack(side="left", padx=(8, 0))
+        self.date_to_var.trace_add("write", lambda *_args: self._render_transactions())
+
+        tree_frame = ttk.Frame(self, padding=(16, 0, 16, 8))
+        tree_frame.grid(row=2, column=0, sticky="nsew")
+        tree_frame.columnconfigure(0, weight=1)
+        tree_frame.rowconfigure(0, weight=1)
+        self.tree = ttk.Treeview(
+            tree_frame,
+            columns=("selected", "date", "description", "memo", "amount", "status"),
+            show="headings",
+            selectmode="browse",
+        )
+        for key, title, width in (
+            ("selected", "Import", 60),
+            ("date", "Datum", 100),
+            ("description", "Beschreibung", 280),
+            ("memo", "Memo", 180),
+            ("amount", "Betrag", 100),
+            ("status", "Status", 220),
+        ):
+            self.tree.heading(key, text=title)
+            self.tree.column(key, width=width, anchor="w")
+        self.tree.column("selected", anchor="center", stretch=False)
+        self.tree.grid(row=0, column=0, sticky="nsew")
+        scrollbar = ttk.Scrollbar(tree_frame, orient="vertical", command=self.tree.yview)
+        scrollbar.grid(row=0, column=1, sticky="ns")
+        self.tree.configure(yscrollcommand=scrollbar.set)
+        self.tree.tag_configure("duplicate", background="#7a2323", foreground="#ffffff")
+        self.tree.bind("<Button-1>", self._on_tree_click)
+
+        ttk.Label(
+            self,
+            text=(
+                "Es werden nur Buchungen mit positivem Betrag auf dem gewählten Konto angezeigt "
+                "(eingehende Zahlungen). Rot markierte Buchungen haben Datum und Betrag einer bereits "
+                "vorhandenen Zahlung dieses Mitglieds und können nicht erneut importiert werden."
+            ),
+            style="Mono.TLabel",
+            wraplength=900,
+        ).grid(row=3, column=0, sticky="w", padx=16)
+
+        summary_frame = ttk.Frame(self, padding=(16, 8, 16, 8))
+        summary_frame.grid(row=4, column=0, sticky="ew")
+        self.summary_var = tk.StringVar(value="Keine Datei geladen.")
+        ttk.Label(summary_frame, textvariable=self.summary_var, style="Mono.TLabel").pack(side="left")
+
+        buttons = ttk.Frame(self, padding=(16, 0, 16, 16))
+        buttons.grid(row=5, column=0, sticky="e")
+        ttk.Button(buttons, text="Schließen", command=self.destroy).pack(side="left", padx=(0, 8))
+        self.import_button = ttk.Button(
+            buttons,
+            text="Ausgewählte importieren",
+            style="Accent.TButton",
+            command=self._import_selected,
+        )
+        self.import_button.pack(side="left")
+
+    def _load_existing_payment_keys(self) -> None:
+        data = self.repository.get_contributions(self.member_id)
+        self.existing_payment_keys = {
+            (str(payment.get("date", "")), money_text(payment.get("amount", "0")))
+            for payment in data.payments
+        }
+
+    def _browse_file(self) -> None:
+        current_text = self.file_var.get().strip()
+        current = Path(current_text).expanduser() if current_text else Path.home()
+        initial_dir = current.parent if current.is_file() else current
+        selected = filedialog.askopenfilename(
+            parent=self,
+            title="GnuCash-Datei auswählen",
+            initialdir=str(initial_dir) if initial_dir.is_dir() else str(Path.home()),
+            filetypes=[("GnuCash-Dateien", "*.gnucash *.xac"), ("Alle Dateien", "*.*")],
+        )
+        if selected:
+            self.file_var.set(selected)
+            self._load_file()
+
+    def _load_file(self) -> None:
+        path_text = self.file_var.get().strip()
+        if not path_text:
+            messagebox.showinfo("GnuCash-Datei", "Bitte zuerst eine GnuCash-Datei auswählen.", parent=self)
+            return
+        path = Path(path_text).expanduser()
+        if not path.is_file():
+            messagebox.showerror("GnuCash-Datei", "Die ausgewählte Datei existiert nicht.", parent=self)
+            return
+        try:
+            self.accounts = list_accounts(path)
+        except GnuCashImportError as exc:
+            messagebox.showerror("GnuCash-Datei konnte nicht gelesen werden", str(exc), parent=self)
+            return
+        self.account_by_label = {
+            f"{account.full_name}  ({account.account_type})": account for account in self.accounts
+        }
+        self.account_combo.configure(values=list(self.account_by_label))
+        if self.account_by_label and self.account_var.get() not in self.account_by_label:
+            self.account_var.set(next(iter(self.account_by_label)))
+        self.selected_guids.clear()
+        if self.account_var.get():
+            self._account_selected()
+        else:
+            self.transactions = []
+            self._render_transactions()
+        if path_text != self.config.gnucash_path:
+            self.config.gnucash_path = path_text
+            self.config.save()
+
+    def _account_selected(self) -> None:
+        account = self.account_by_label.get(self.account_var.get())
+        if account is None:
+            return
+        path = Path(self.file_var.get().strip()).expanduser()
+        try:
+            all_transactions = list_transactions(path, account.guid)
+        except GnuCashImportError as exc:
+            messagebox.showerror("GnuCash-Datei konnte nicht gelesen werden", str(exc), parent=self)
+            self.transactions = []
+            self._render_transactions()
+            return
+        self.transactions = [item for item in all_transactions if item.amount > 0]
+        self.selected_guids.clear()
+        self._render_transactions()
+
+    def _filtered_transactions(self) -> list[GnuCashTransaction]:
+        needle = self.description_filter_var.get().strip().casefold()
+        try:
+            date_from = normalize_date_input(self.date_from_var.get(), "Von") or None
+        except DateValidationError:
+            date_from = None
+        try:
+            date_to = normalize_date_input(self.date_to_var.get(), "Bis") or None
+        except DateValidationError:
+            date_to = None
+        result = []
+        for item in self.transactions:
+            if needle and needle not in item.description.casefold() and needle not in item.memo.casefold():
+                continue
+            iso = item.date.isoformat()
+            if date_from and iso < date_from:
+                continue
+            if date_to and iso > date_to:
+                continue
+            result.append(item)
+        return result
+
+    def _is_duplicate(self, item: GnuCashTransaction) -> bool:
+        return (item.date.isoformat(), money_text(item.amount)) in self.existing_payment_keys
+
+    def _render_transactions(self) -> None:
+        self.tree.delete(*self.tree.get_children())
+        for item in self._filtered_transactions():
+            duplicate = self._is_duplicate(item)
+            if duplicate:
+                self.selected_guids.discard(item.guid)
+            checked = item.guid in self.selected_guids
+            self.tree.insert(
+                "",
+                "end",
+                iid=item.guid,
+                values=(
+                    "☑" if checked else "☐",
+                    format_date_for_display(item.date.isoformat()),
+                    item.description,
+                    item.memo,
+                    f"{money_text(item.amount)} EUR",
+                    "Bereits vorhanden" if duplicate else "",
+                ),
+                tags=("duplicate",) if duplicate else (),
+            )
+        self._update_summary()
+
+    def _on_tree_click(self, event: tk.Event) -> None:
+        row_id = self.tree.identify_row(event.y)
+        column = self.tree.identify_column(event.x)
+        if not row_id or column != "#1":
+            return
+        item = next((entry for entry in self.transactions if entry.guid == row_id), None)
+        if item is None or self._is_duplicate(item):
+            return
+        if row_id in self.selected_guids:
+            self.selected_guids.discard(row_id)
+        else:
+            self.selected_guids.add(row_id)
+        self._render_transactions()
+
+    def _update_summary(self) -> None:
+        filtered = self._filtered_transactions()
+        selected_items = [item for item in filtered if item.guid in self.selected_guids]
+        total = sum((item.amount for item in selected_items), Decimal("0"))
+        self.summary_var.set(
+            f"{len(filtered)} Buchungen gefunden · {len(selected_items)} ausgewählt · "
+            f"{money_text(total)} EUR"
+        )
+
+    def _import_selected(self) -> None:
+        selected_items = [
+            item
+            for item in self.transactions
+            if item.guid in self.selected_guids and not self._is_duplicate(item)
+        ]
+        if not selected_items:
+            messagebox.showinfo("Import", "Bitte mindestens eine Buchung auswählen.", parent=self)
+            return
+        imported = 0
+        errors: list[str] = []
+        for item in selected_items:
+            try:
+                self.repository.create_payment(
+                    self.member_id,
+                    payment_date=item.date.isoformat(),
+                    amount=money_text(item.amount),
+                    reference=item.description,
+                    gnucash_transaction_id=item.guid,
+                )
+                imported += 1
+                self.selected_guids.discard(item.guid)
+            except RepositoryError as exc:
+                errors.append(
+                    f"{format_date_for_display(item.date.isoformat())} · {money_text(item.amount)} EUR: {exc}"
+                )
+        if imported:
+            self._load_existing_payment_keys()
+            self._render_transactions()
+        if errors:
+            messagebox.showwarning(
+                "Import teilweise fehlgeschlagen",
+                f"{imported} Zahlung(en) importiert.\n\nNicht importiert:\n" + "\n".join(errors),
+                parent=self,
+            )
+        else:
+            messagebox.showinfo("Import abgeschlossen", f"{imported} Zahlung(en) importiert.", parent=self)
+        if imported:
+            self.on_imported()
diff --git a/src/ccma/ui/main_window.py b/src/ccma/ui/main_window.py
index edb591f..caef85e 100644
--- a/src/ccma/ui/main_window.py
+++ b/src/ccma/ui/main_window.py
@@ -295,6 +295,7 @@ class MainWindow(ttk.Frame):
             self.notebook,
             self.repository,
             member_id,
+            self.config,
             on_close=lambda: self.tabs.close(key),
             on_changed=self.refresh_overview,
             on_open_claim=self.open_claim,
diff --git a/src/ccma/ui/member_tab.py b/src/ccma/ui/member_tab.py
index 128207f..12321b7 100644
--- a/src/ccma/ui/member_tab.py
+++ b/src/ccma/ui/member_tab.py
@@ -7,6 +7,7 @@ from decimal import Decimal
 from pathlib import Path
 from tkinter import messagebox, ttk
 
+from ccma.config import AppConfig
 from ccma.domain.contributions import (
     CLAIM_STATUS_LABELS,
     DONATION_STATUS_LABELS,
@@ -30,6 +31,7 @@ from ccma.ui.donation_dialog import (
     DonationPaymentDialog,
 )
 from ccma.ui.file_open import open_path
+from ccma.ui.gnucash_import_dialog import GnuCashImportDialog
 from ccma.ui.labels import display_label, storage_key
 from ccma.ui.messages import MessageAction, MessageBannerList, TabMessage
 from ccma.ui.payment_dialog import PaymentCreateDialog, PaymentEditDialog
@@ -62,6 +64,7 @@ class MemberTab(ttk.Frame):
         master: tk.Misc,
         repository: MemberRepository,
         member_id: str,
+        config: AppConfig,
         on_close: Callable[[], None],
         on_changed: Callable[[], None],
         on_open_claim: Callable[[str, str], None],
@@ -72,6 +75,7 @@ class MemberTab(ttk.Frame):
         super().__init__(master, padding=12)
         self.repository = repository
         self.member_id = member_id
+        self.config = config
         self.on_close = on_close
         self.on_changed = on_changed
         self.on_open_claim = on_open_claim
@@ -325,6 +329,10 @@ class MemberTab(ttk.Frame):
         ttk.Button(payment_actions, text="Zahlung löschen", command=self._delete_selected_payment).pack(
             side="left"
         )
+        ttk.Separator(payment_actions, orient="vertical").pack(side="left", fill="y", padx=10)
+        ttk.Button(
+            payment_actions, text="Zahlungen importieren", command=self._import_payments
+        ).pack(side="left")
 
         donations_tab.columnconfigure(0, weight=1)
         donations_tab.rowconfigure(1, weight=1)
@@ -733,6 +741,11 @@ class MemberTab(ttk.Frame):
     def _create_payment(self) -> None:
         PaymentCreateDialog(self, self.repository, self.member_id, self._payment_changed)
 
+    def _import_payments(self) -> None:
+        GnuCashImportDialog(
+            self, self.repository, self.member_id, self.config, self._payment_changed
+        )
+
     def _payment_changed(self) -> None:
         self.refresh()
         self.on_changed()
diff --git a/tests/test_gnucash_import.py b/tests/test_gnucash_import.py
new file mode 100644
index 0000000..1fd0de3
--- /dev/null
+++ b/tests/test_gnucash_import.py
@@ -0,0 +1,156 @@
+import gzip
+from decimal import Decimal
+
+import pytest
+
+from ccma.services.gnucash_import import GnuCashImportError, list_accounts, list_transactions
+
+SAMPLE_GNUCASH_XML = """<?xml version="1.0" encoding="utf-8"?>
+<gnc-v2
+    xmlns:gnc="http://www.gnucash.org/XML/gnc"
+    xmlns:act="http://www.gnucash.org/XML/act"
+    xmlns:book="http://www.gnucash.org/XML/book"
+    xmlns:trn="http://www.gnucash.org/XML/trn"
+    xmlns:ts="http://www.gnucash.org/XML/ts"
+    xmlns:split="http://www.gnucash.org/XML/split">
+<gnc:book version="2.0.0">
+  <book:id type="guid">book-1</book:id>
+  <gnc:account version="2.0.0">
+    <act:name>Root Account</act:name>
+    <act:id type="guid">root-guid</act:id>
+    <act:type>ROOT</act:type>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Aktiva</act:name>
+    <act:id type="guid">assets-guid</act:id>
+    <act:type>ASSET</act:type>
+    <act:parent type="guid">root-guid</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Girokonto</act:name>
+    <act:id type="guid">bank-guid</act:id>
+    <act:type>BANK</act:type>
+    <act:parent type="guid">assets-guid</act:parent>
+  </gnc:account>
+  <gnc:account version="2.0.0">
+    <act:name>Beitraege</act:name>
+    <act:id type="guid">income-guid</act:id>
+    <act:type>INCOME</act:type>
+    <act:parent type="guid">root-guid</act:parent>
+  </gnc:account>
+  <gnc:transaction version="2.0.0">
+    <trn:id type="guid">tx-1</trn:id>
+    <trn:date-posted><ts:date>2026-06-21 10:59:00 +0200</ts:date></trn:date-posted>
+    <trn:description>Mitgliedsbeitrag Max Mustermann</trn:description>
+    <trn:splits>
+      <trn:split>
+        <split:id type="guid">split-1a</split:id>
+        <split:memo>Beitrag Juni</split:memo>
+        <split:value>15000/100</split:value>
+        <split:quantity>15000/100</split:quantity>
+        <split:account type="guid">bank-guid</split:account>
+      </trn:split>
+      <trn:split>
+        <split:id type="guid">split-1b</split:id>
+        <split:memo></split:memo>
+        <split:value>-15000/100</split:value>
+        <split:quantity>-15000/100</split:quantity>
+        <split:account type="guid">income-guid</split:account>
+      </trn:split>
+    </trn:splits>
+  </gnc:transaction>
+  <gnc:transaction version="2.0.0">
+    <trn:id type="guid">tx-2</trn:id>
+    <trn:date-posted><ts:date>2026-07-01 08:30:00 +0200</ts:date></trn:date-posted>
+    <trn:description>Bankgebuehr</trn:description>
+    <trn:splits>
+      <trn:split>
+        <split:id type="guid">split-2a</split:id>
+        <split:memo></split:memo>
+        <split:value>-500/100</split:value>
+        <split:quantity>-500/100</split:quantity>
+        <split:account type="guid">bank-guid</split:account>
+      </trn:split>
+      <trn:split>
+        <split:id type="guid">split-2b</split:id>
+        <split:memo></split:memo>
+        <split:value>500/100</split:value>
+        <split:quantity>500/100</split:quantity>
+        <split:account type="guid">income-guid</split:account>
+      </trn:split>
+    </trn:splits>
+  </gnc:transaction>
+</gnc:book>
+</gnc-v2>
+"""
+
+
+def _write_sample(tmp_path, *, gzipped: bool = False, suffix: str = ".gnucash"):
+    path = tmp_path / f"test{suffix}"
+    data = SAMPLE_GNUCASH_XML.encode("utf-8")
+    if gzipped:
+        data = gzip.compress(data)
+    path.write_bytes(data)
+    return path
+
+
+def test_list_accounts_builds_hierarchical_full_names(tmp_path) -> None:
+    path = _write_sample(tmp_path)
+    accounts = list_accounts(path)
+    by_guid = {account.guid: account for account in accounts}
+
+    assert "root-guid" not in by_guid
+    assert by_guid["bank-guid"].full_name == "Aktiva:Girokonto"
+    assert by_guid["bank-guid"].account_type == "BANK"
+    assert by_guid["assets-guid"].full_name == "Aktiva"
+    assert by_guid["income-guid"].full_name == "Beitraege"
+
+
+def test_list_transactions_returns_splits_for_selected_account(tmp_path) -> None:
+    path = _write_sample(tmp_path)
+    transactions = list_transactions(path, "bank-guid")
+
+    assert [item.guid for item in transactions] == ["tx-1", "tx-2"]
+    first = transactions[0]
+    assert first.date.isoformat() == "2026-06-21"
+    assert first.description == "Mitgliedsbeitrag Max Mustermann"
+    assert first.memo == "Beitrag Juni"
+    assert first.amount == Decimal("150.00")
+    second = transactions[1]
+    assert second.amount == Decimal("-5.00")
+
+
+def test_list_transactions_only_includes_splits_on_the_requested_account(tmp_path) -> None:
+    path = _write_sample(tmp_path)
+    transactions = list_transactions(path, "income-guid")
+
+    assert [item.guid for item in transactions] == ["tx-1", "tx-2"]
+    assert transactions[0].amount == Decimal("-150.00")
+    assert transactions[1].amount == Decimal("5.00")
+
+
+def test_gzip_compressed_gnucash_file_is_read_transparently(tmp_path) -> None:
+    path = _write_sample(tmp_path, gzipped=True, suffix=".gnucash")
+    accounts = list_accounts(path)
+    assert any(account.guid == "bank-guid" for account in accounts)
+    transactions = list_transactions(path, "bank-guid")
+    assert len(transactions) == 2
+
+
+def test_invalid_xml_raises_gnucash_import_error(tmp_path) -> None:
+    path = tmp_path / "broken.gnucash"
+    path.write_text("not xml at all <<<", encoding="utf-8")
+    with pytest.raises(GnuCashImportError):
+        list_accounts(path)
+
+
+def test_missing_file_raises_gnucash_import_error(tmp_path) -> None:
+    with pytest.raises(GnuCashImportError):
+        list_accounts(tmp_path / "does-not-exist.gnucash")
+
+
+def test_file_without_book_raises_gnucash_import_error(tmp_path) -> None:
+    path = tmp_path / "empty.gnucash"
+    path.write_text('<?xml version="1.0"?><gnc-v2></gnc-v2>', encoding="utf-8")
+    with pytest.raises(GnuCashImportError, match="gnc:book"):
+        list_accounts(path)