diff --git a/app/planning/routes.py b/app/planning/routes.py
index fd296a0..303d27c 100644
--- a/app/planning/routes.py
+++ b/app/planning/routes.py
@@ -681,10 +681,24 @@ def create_category(label: str):
         flash("Bitte einen Bereich für die Kategorie wählen.", "danger")
         return _dialog_redirect(month.label, request.form.get("return_dialog") or None)
     account_id = account.id
-    existing = Category.query.filter_by(account_id=account_id, slug=slugify(name)).first()
+    slug = slugify(name)
+    existing = Category.query.filter_by(account_id=account_id, slug=slug).first()
     if existing is not None:
-        flash("Kategorie existiert bereits.", "info")
-        return redirect(url_for("planning.detail", label=label))
+        if existing.is_active:
+            flash("Kategorie existiert bereits.", "info")
+            return redirect(url_for("planning.detail", label=label))
+        existing.name = name
+        existing.slug = slug
+        existing.description = request.form.get("description", "").strip() or None
+        existing.community_account_id = (
+            int(request.form["community_account_id"])
+            if account.slug == "gemeinschaftskonto" and request.form.get("community_account_id")
+            else None
+        )
+        existing.is_active = True
+        db.session.commit()
+        flash("Kategorie wiederhergestellt.", "success")
+        return _dialog_redirect(month.label, _category_dialog_id(existing))
     last_sort = (
         db.session.scalar(
             select(Category.sort_order)
@@ -702,7 +716,7 @@ def create_category(label: str):
             else None
         ),
         name=name,
-        slug=slugify(name),
+        slug=slug,
         is_active=True,
         sort_order=last_sort + 1,
     )
@@ -747,7 +761,7 @@ def create_entry(label: str):
     category_id = request.form.get("category_id")
     category = None
     if category_id:
-      category = Category.query.get_or_404(int(category_id))
+        category = Category.query.get_or_404(int(category_id))
     elif category_name and account_id:
         category = Category.query.filter_by(
             account_id=account_id,
@@ -772,14 +786,82 @@ def create_entry(label: str):
             )
             db.session.add(category)
             db.session.flush()
+        elif not category.is_active:
+            category.is_active = True
+            db.session.flush()
     if category is None:
         flash("Bitte Konto und Kategorie angeben.", "danger")
         return redirect(url_for("planning.detail", label=label))
     slug = slugify(request.form.get("slug", "") or name)
     existing = Entry.query.filter_by(category_id=category.id, slug=slug).first()
     if existing is not None:
-        flash("Eintrag existiert bereits.", "info")
-        return redirect(url_for("planning.detail", label=label))
+        if existing.is_active:
+            flash("Eintrag existiert bereits.", "info")
+            return redirect(url_for("planning.detail", label=label))
+        existing.name = name
+        existing.slug = slug
+        existing.description = request.form.get("description", "").strip() or None
+        existing.default_amount = to_decimal(request.form.get("default_amount", "0"))
+        existing.amount_type = request.form.get("amount_type", "fixed")
+        existing.benefit_scope = request.form.get("benefit_scope", "all-users")
+        existing.is_allocation_target = request.form.get("is_allocation_target") == "on"
+        existing.is_active = True
+        entry = existing
+        db.session.flush()
+        months = Month.query.order_by(Month.year.asc(), Month.month.asc()).all()
+        current_note = request.form.get("note", "").strip() or None
+        current_amount = _resolve_monthly_amount(request.form)
+        existing_values = {item.month_id: item for item in entry.monthly_values}
+        for target_month in months:
+            value = existing_values.get(target_month.id)
+            if value is None:
+                db.session.add(
+                    MonthlyEntryValue(
+                        month_id=target_month.id,
+                        entry_id=entry.id,
+                        planned_amount=current_amount if target_month.id == month.id else entry.default_amount,
+                        note=current_note if target_month.id == month.id else None,
+                        created_by=current_user.id,
+                        updated_by=current_user.id,
+                    )
+                )
+            elif target_month.id == month.id:
+                value.planned_amount = current_amount
+                value.note = current_note
+                value.updated_by = current_user.id
+        selected_participants = {
+            int(item) for item in request.form.getlist("participant_ids") if item.strip()
+        }
+        existing_rules = {rule.participant_id: rule for rule in entry.share_rules}
+        for participant_id, rule in list(existing_rules.items()):
+            if participant_id not in selected_participants:
+                db.session.delete(rule)
+        for participant_id in selected_participants:
+            rule = existing_rules.get(participant_id)
+            if rule is None:
+                db.session.add(
+                    EntryShareRule(
+                        entry_id=entry.id,
+                        participant_id=participant_id,
+                        share_type="equal",
+                    )
+                )
+            else:
+                rule.share_type = "equal"
+                rule.share_value = None
+        current_app.extensions["saldo.month_service"].sync_distribution_allocation_from_entry(
+            month,
+            entry,
+            mark_manual=True,
+        )
+        db.session.commit()
+        current_app.extensions["saldo.month_service"].refresh_suggestions(
+            month, reason="Eintrag wurde wiederhergestellt"
+        )
+        db.session.commit()
+        flash("Eintrag wiederhergestellt.", "success")
+        return_dialog = request.form.get("return_dialog") or _category_dialog_id(category)
+        return _dialog_redirect(label, return_dialog)
     last_sort = (
         db.session.scalar(
             select(Entry.sort_order)
@@ -872,10 +954,21 @@ def create_community_account(label: str):
     if not name:
         flash("Bitte einen Namen für das Gemeinschaftskonto angeben.", "danger")
         return _dialog_redirect(label, "community-account-create-dialog")
-    existing = CommunityAccount.query.filter_by(slug=slugify(name)).first()
+    slug = slugify(name)
+    existing = CommunityAccount.query.filter_by(slug=slug).first()
     if existing is not None:
-        flash("Gemeinschaftskonto existiert bereits.", "info")
-        return _dialog_redirect(label, "community-account-create-dialog")
+        if existing.is_active:
+            flash("Gemeinschaftskonto existiert bereits.", "info")
+            return _dialog_redirect(label, "community-account-create-dialog")
+        existing.name = name
+        existing.slug = slug
+        existing.account_type = "shared"
+        existing.linked_account_slug = None
+        existing.description = request.form.get("description", "").strip() or None
+        existing.is_active = True
+        db.session.commit()
+        flash("Gemeinschaftskonto wiederhergestellt.", "success")
+        return _dialog_redirect(label)
     last_sort = (
         db.session.scalar(
             select(CommunityAccount.sort_order)
@@ -887,7 +980,7 @@ def create_community_account(label: str):
     )
     community_account = CommunityAccount(
         name=name,
-        slug=slugify(name),
+        slug=slug,
         account_type="shared",
         description=request.form.get("description", "").strip() or None,
         sort_order=last_sort + 1,
diff --git a/app/static/js/app.js b/app/static/js/app.js
index d1a8f25..933a002 100644
--- a/app/static/js/app.js
+++ b/app/static/js/app.js
@@ -415,6 +415,17 @@ function mountThemeToggle() {
   });
 }
 
+function mountDeleteConfirmations() {
+  document.querySelectorAll("[data-confirm-submit]").forEach((node) => {
+    node.addEventListener("click", (event) => {
+      const message = node.dataset.confirmSubmit || "Wirklich löschen?";
+      if (!window.confirm(message)) {
+        event.preventDefault();
+      }
+    });
+  });
+}
+
 document.addEventListener("DOMContentLoaded", async () => {
   await registerServiceWorker();
   injectCsrfTokens();
@@ -423,6 +434,7 @@ document.addEventListener("DOMContentLoaded", async () => {
   mountDialogs();
   mountPersonalSplitSync();
   mountAnnualAmountSync();
+  mountDeleteConfirmations();
   document.querySelectorAll("[data-enable-push]").forEach((node) => {
     node.addEventListener("click", async (event) => {
       event.preventDefault();
diff --git a/app/templates/planning/detail.html b/app/templates/planning/detail.html
index cf4f702..83378b0 100644
--- a/app/templates/planning/detail.html
+++ b/app/templates/planning/detail.html
@@ -226,7 +226,7 @@
             <div class="dialog-action-row dialog-action-spread">
               <button class="ghost-button small-button" type="submit">Speichern</button>
               {% if month.incomes|length > 1 %}
-                <button class="ghost-button danger-button small-button" type="submit" formaction="{{ url_for('planning.delete_income', label=month.label, income_id=income.id) }}">Löschen</button>
+                <button class="ghost-button danger-button small-button" type="submit" formaction="{{ url_for('planning.delete_income', label=month.label, income_id=income.id) }}" formnovalidate data-confirm-submit="Einkommenszeile wirklich löschen?">Löschen</button>
               {% endif %}
             </div>
           </form>
@@ -354,7 +354,7 @@
         <p class="muted">`{{ card.community_account.name }}` wird ausgeblendet und seine Budget-Zuordnungen werden gelöst.</p>
         <form method="post" action="{{ url_for('planning.delete_community_account', label=month.label, community_account_id=card.community_account.id) }}" class="dialog-action-row dialog-action-spread">
           <button class="ghost-button" type="button" data-open-dialog="community-account-item-{{ card.community_account.id }}">Zurück</button>
-          <button class="primary-button danger-fill-button" type="submit">Jetzt löschen</button>
+          <button class="primary-button danger-fill-button" type="submit" data-confirm-submit="Konto wirklich löschen?">Jetzt löschen</button>
         </form>
       </div>
     </dialog>
@@ -599,7 +599,7 @@
             </div>
 
             <form method="post" action="{{ url_for('planning.delete_category', label=month.label, category_id=category_data.category.id) }}">
-              <button class="ghost-button danger-button" type="submit">Kategorie löschen</button>
+              <button class="ghost-button danger-button" type="submit" data-confirm-submit="Kategorie wirklich löschen?">Kategorie löschen</button>
             </form>
           </div>
         </dialog>
@@ -794,7 +794,7 @@
             <form method="post" action="{{ url_for('planning.delete_entry', label=month.label, entry_id=item.entry.id) }}" class="dialog-action-row dialog-action-spread">
               <input type="hidden" name="return_dialog" value="{{ category_data.dialog_id }}">
               <button class="ghost-button" type="button" data-open-dialog="{{ item.dialog_id }}">Zurück</button>
-              <button class="primary-button danger-fill-button" type="submit">Jetzt löschen</button>
+              <button class="primary-button danger-fill-button" type="submit" data-confirm-submit="Eintrag wirklich löschen?">Jetzt löschen</button>
             </form>
           </div>
         </dialog>
diff --git a/tests/test_routes.py b/tests/test_routes.py
index dc2e190..c98b555 100644
--- a/tests/test_routes.py
+++ b/tests/test_routes.py
@@ -111,6 +111,16 @@ def test_planning_shows_budgets_and_community_accounts(logged_in_client):
     assert b"Auszahlung Person B" in response.data
 
 
+def test_planning_delete_actions_render_confirmation_hooks(logged_in_client):
+    response = logged_in_client.get("/planning/2026-04")
+
+    assert response.status_code == 200
+    assert b'data-confirm-submit="Einkommenszeile wirklich l\xc3\xb6schen?' in response.data
+    assert b'data-confirm-submit="Kategorie wirklich l\xc3\xb6schen?' in response.data
+    assert b'data-confirm-submit="Konto wirklich l\xc3\xb6schen?' in response.data
+    assert b'data-confirm-submit="Eintrag wirklich l\xc3\xb6schen?' in response.data
+
+
 def test_community_account_can_assign_budget_categories(logged_in_client):
     community_account = CommunityAccount.query.filter_by(slug="hauptkonto").first()
     category = Category.query.filter_by(slug="wohnen").first()
@@ -130,6 +140,59 @@ def test_community_account_can_assign_budget_categories(logged_in_client):
     assert category.community_account_id == community_account.id
 
 
+def test_deleted_category_can_be_created_again(logged_in_client):
+    create_response = logged_in_client.post(
+        "/planning/2026-04/categories",
+        data={"name": "Testbudget", "area": "budget"},
+    )
+    assert create_response.status_code == 302
+
+    category = Category.query.filter_by(slug="testbudget").first()
+    original_id = category.id
+
+    delete_response = logged_in_client.post(f"/planning/2026-04/categories/{category.id}/delete")
+    assert delete_response.status_code == 302
+
+    recreate_response = logged_in_client.post(
+        "/planning/2026-04/categories",
+        data={"name": "Testbudget", "area": "budget"},
+    )
+
+    restored = Category.query.filter_by(slug="testbudget").first()
+
+    assert recreate_response.status_code == 302
+    assert restored.id == original_id
+    assert restored.is_active is True
+
+
+def test_deleted_community_account_can_be_created_again(logged_in_client):
+    create_response = logged_in_client.post(
+        "/planning/2026-04/community-accounts",
+        data={"name": "Testkonto", "description": ""},
+    )
+    assert create_response.status_code == 302
+
+    community_account = CommunityAccount.query.filter_by(slug="testkonto").first()
+    original_id = community_account.id
+
+    delete_response = logged_in_client.post(
+        f"/planning/2026-04/community-accounts/{community_account.id}/delete"
+    )
+    assert delete_response.status_code == 302
+
+    recreate_response = logged_in_client.post(
+        "/planning/2026-04/community-accounts",
+        data={"name": "Testkonto", "description": "Wieder da"},
+    )
+
+    restored = CommunityAccount.query.filter_by(slug="testkonto").first()
+
+    assert recreate_response.status_code == 302
+    assert restored.id == original_id
+    assert restored.is_active is True
+    assert restored.description == "Wieder da"
+
+
 def test_community_account_rejects_budget_assigned_to_other_account(logged_in_client):
     primary_account = CommunityAccount.query.filter_by(slug="hauptkonto").first()
     secondary_response = logged_in_client.post(