diff --git a/config/config.exs b/config/config.exs
index 5fcfcf5..cc338b2 100644
--- a/config/config.exs
+++ b/config/config.exs
@@ -49,7 +49,7 @@ config :spark,
 config :mv,
   ecto_repos: [Mv.Repo],
   generators: [timestamp_type: :utc_datetime],
-  ash_domains: [Mv.Membership, Mv.Accounts, Mv.MembershipFees]
+  ash_domains: [Mv.Membership, Mv.Accounts, Mv.MembershipFees, Mv.Authorization]
 
 # Configures the endpoint
 config :mv, MvWeb.Endpoint,
diff --git a/lib/accounts/user.ex b/lib/accounts/user.ex
index dbc62b2..ceedeae 100644
--- a/lib/accounts/user.ex
+++ b/lib/accounts/user.ex
@@ -17,6 +17,10 @@ defmodule Mv.Accounts.User do
       # When a member is deleted, set the user's member_id to NULL
       # This allows users to continue existing even if their linked member is removed
       reference :member, on_delete: :nilify
+
+      # When a role is deleted, prevent deletion if users are assigned to it
+      # This protects critical roles from accidental deletion
+      reference :role, on_delete: :restrict
     end
   end
 
@@ -357,6 +361,12 @@ defmodule Mv.Accounts.User do
     # This automatically creates a `member_id` attribute in the User table
     # The relationship is optional (allow_nil? true by default)
     belongs_to :member, Mv.Membership.Member
+
+    # 1:1 relationship - User belongs to a Role
+    # This automatically creates a `role_id` attribute in the User table
+    # The relationship is optional (allow_nil? true by default)
+    # Foreign key constraint: on_delete: :restrict (prevents deleting roles assigned to users)
+    belongs_to :role, Mv.Authorization.Role
   end
 
   identities do
diff --git a/lib/mv/authorization/authorization.ex b/lib/mv/authorization/authorization.ex
new file mode 100644
index 0000000..aac07a9
--- /dev/null
+++ b/lib/mv/authorization/authorization.ex
@@ -0,0 +1,31 @@
+defmodule Mv.Authorization do
+  @moduledoc """
+  Ash Domain for authorization and role management.
+
+  ## Resources
+  - `Role` - User roles that reference permission sets
+
+  ## Public API
+  The domain exposes these main actions:
+  - Role CRUD: `create_role/1`, `list_roles/0`, `update_role/2`, `destroy_role/1`
+
+  ## Admin Interface
+  The domain is configured with AshAdmin for management UI.
+  """
+  use Ash.Domain,
+    extensions: [AshAdmin.Domain, AshPhoenix]
+
+  admin do
+    show? true
+  end
+
+  resources do
+    resource Mv.Authorization.Role do
+      define :create_role, action: :create_role
+      define :list_roles, action: :read
+      define :get_role, action: :read, get_by: [:id]
+      define :update_role, action: :update_role
+      define :destroy_role, action: :destroy
+    end
+  end
+end
diff --git a/lib/mv/authorization/permission_sets.ex b/lib/mv/authorization/permission_sets.ex
new file mode 100644
index 0000000..d01e285
--- /dev/null
+++ b/lib/mv/authorization/permission_sets.ex
@@ -0,0 +1,34 @@
+defmodule Mv.Authorization.PermissionSets do
+  @moduledoc """
+  Defines the four hardcoded permission sets for the application.
+
+  This is a minimal stub implementation. The full implementation
+  with all permission details will be added in a subsequent issue.
+
+  ## Permission Sets
+
+  1. **own_data** - Default for "Mitglied" role
+  2. **read_only** - For "Vorstand" and "Buchhaltung" roles
+  3. **normal_user** - For "Kassenwart" role
+  4. **admin** - For "Admin" role
+
+  ## Usage
+
+      # Get list of all valid permission set names
+      PermissionSets.all_permission_sets()
+      # => [:own_data, :read_only, :normal_user, :admin]
+  """
+
+  @doc """
+  Returns the list of all valid permission set names.
+
+  ## Examples
+
+      iex> PermissionSets.all_permission_sets()
+      [:own_data, :read_only, :normal_user, :admin]
+  """
+  @spec all_permission_sets() :: [atom()]
+  def all_permission_sets do
+    [:own_data, :read_only, :normal_user, :admin]
+  end
+end
diff --git a/lib/mv/authorization/role.ex b/lib/mv/authorization/role.ex
new file mode 100644
index 0000000..da43510
--- /dev/null
+++ b/lib/mv/authorization/role.ex
@@ -0,0 +1,142 @@
+defmodule Mv.Authorization.Role do
+  @moduledoc """
+  Represents a user role that references a permission set.
+
+  Roles are stored in the database and link users to permission sets.
+  Each role has a `permission_set_name` that references one of the four
+  hardcoded permission sets defined in `Mv.Authorization.PermissionSets`.
+
+  ## Fields
+
+  - `name` - Unique role name (e.g., "Vorstand", "Admin")
+  - `description` - Human-readable description of the role
+  - `permission_set_name` - Must be one of: "own_data", "read_only", "normal_user", "admin"
+  - `is_system_role` - If true, role cannot be deleted (protects critical roles like "Mitglied")
+
+  ## Relationships
+
+  - `has_many :users` - Users assigned to this role
+
+  ## Validations
+
+  - `permission_set_name` must be a valid permission set (checked against PermissionSets.all_permission_sets/0)
+  - `name` must be unique
+  - System roles cannot be deleted (enforced via validation)
+
+  ## Examples
+
+      # Create a new role
+      {:ok, role} = Mv.Authorization.create_role(%{
+        name: "Vorstand",
+        description: "Board member with read access",
+        permission_set_name: "read_only"
+      })
+      
+      # List all roles
+      {:ok, roles} = Mv.Authorization.list_roles()
+  """
+  use Ash.Resource,
+    domain: Mv.Authorization,
+    data_layer: AshPostgres.DataLayer
+
+  postgres do
+    table "roles"
+    repo Mv.Repo
+
+    references do
+      # Prevent deletion of roles that are assigned to users
+      reference :users, on_delete: :restrict
+    end
+  end
+
+  code_interface do
+    define :create_role
+    define :list_roles, action: :read
+    define :update_role
+    define :destroy_role, action: :destroy
+  end
+
+  actions do
+    defaults [:read]
+
+    create :create_role do
+      primary? true
+      # is_system_role is intentionally excluded - should only be set via seeds/internal actions
+      accept [:name, :description, :permission_set_name]
+      # Note: In Ash 3.0, require_atomic? is not available for create actions
+      # Custom validations will still work
+    end
+
+    update :update_role do
+      primary? true
+      # is_system_role is intentionally excluded - should only be set via seeds/internal actions
+      accept [:name, :description, :permission_set_name]
+      # Required because custom validation functions cannot be executed atomically
+      require_atomic? false
+    end
+
+    destroy :destroy do
+      # Required because custom validation functions cannot be executed atomically
+      require_atomic? false
+    end
+  end
+
+  validations do
+    validate one_of(
+               :permission_set_name,
+               Mv.Authorization.PermissionSets.all_permission_sets()
+               |> Enum.map(&Atom.to_string/1)
+             ),
+             message:
+               "must be one of: #{Mv.Authorization.PermissionSets.all_permission_sets() |> Enum.map_join(", ", &Atom.to_string/1)}"
+
+    validate fn changeset, _context ->
+               if changeset.data.is_system_role do
+                 {:error,
+                  field: :is_system_role,
+                  message:
+                    "Cannot delete system role. System roles are required for the application to function."}
+               else
+                 :ok
+               end
+             end,
+             on: [:destroy]
+  end
+
+  attributes do
+    uuid_v7_primary_key :id
+
+    attribute :name, :string do
+      allow_nil? false
+      public? true
+    end
+
+    attribute :description, :string do
+      allow_nil? true
+      public? true
+    end
+
+    attribute :permission_set_name, :string do
+      allow_nil? false
+      public? true
+    end
+
+    attribute :is_system_role, :boolean do
+      allow_nil? false
+      default false
+      public? true
+    end
+
+    timestamps()
+  end
+
+  relationships do
+    has_many :users, Mv.Accounts.User do
+      destination_attribute :role_id
+    end
+  end
+
+  identities do
+    identity :unique_name, [:name]
+  end
+end
diff --git a/priv/repo/migrations/20260106161215_add_authorization_domain.exs b/priv/repo/migrations/20260106161215_add_authorization_domain.exs
new file mode 100644
index 0000000..7631043
--- /dev/null
+++ b/priv/repo/migrations/20260106161215_add_authorization_domain.exs
@@ -0,0 +1,80 @@
+defmodule Mv.Repo.Migrations.AddAuthorizationDomain do
+  @moduledoc """
+  Updates resources based on their most recent snapshots.
+
+  This file was autogenerated with `mix ash_postgres.generate_migrations`
+  """
+
+  use Ecto.Migration
+
+  def up do
+    alter table(:users) do
+      add :role_id, :uuid
+    end
+
+    create table(:roles, primary_key: false) do
+      add :id, :uuid, null: false, default: fragment("uuid_generate_v7()"), primary_key: true
+    end
+
+    alter table(:users) do
+      modify :role_id,
+             references(:roles,
+               column: :id,
+               name: "users_role_id_fkey",
+               type: :uuid,
+               on_delete: :restrict,
+               prefix: "public"
+             )
+    end
+
+    alter table(:roles) do
+      add :name, :text, null: false
+      add :description, :text
+      add :permission_set_name, :text, null: false
+      add :is_system_role, :boolean, null: false, default: false
+
+      add :inserted_at, :utc_datetime_usec,
+        null: false,
+        default: fragment("(now() AT TIME ZONE 'utc')")
+
+      add :updated_at, :utc_datetime_usec,
+        null: false,
+        default: fragment("(now() AT TIME ZONE 'utc')")
+    end
+
+    create unique_index(:roles, [:name], name: "roles_unique_name_index")
+
+    create index(:roles, [:permission_set_name], name: "roles_permission_set_name_index")
+
+    create index(:users, [:role_id], name: "users_role_id_index")
+  end
+
+  def down do
+    drop_if_exists index(:users, [:role_id], name: "users_role_id_index")
+
+    drop_if_exists index(:roles, [:permission_set_name], name: "roles_permission_set_name_index")
+
+    drop_if_exists unique_index(:roles, [:name], name: "roles_unique_name_index")
+
+    alter table(:roles) do
+      remove :updated_at
+      remove :inserted_at
+      remove :is_system_role
+      remove :permission_set_name
+      remove :description
+      remove :name
+    end
+
+    drop constraint(:users, "users_role_id_fkey")
+
+    alter table(:users) do
+      modify :role_id, :uuid
+    end
+
+    drop table(:roles)
+
+    alter table(:users) do
+      remove :role_id
+    end
+  end
+end
diff --git a/priv/resource_snapshots/repo/roles/20260106165250.json b/priv/resource_snapshots/repo/roles/20260106165250.json
new file mode 100644
index 0000000..56fedf5
--- /dev/null
+++ b/priv/resource_snapshots/repo/roles/20260106165250.json
@@ -0,0 +1,118 @@
+{
+  "attributes": [
+    {
+      "allow_nil?": false,
+      "default": "fragment(\"uuid_generate_v7()\")",
+      "generated?": false,
+      "precision": null,
+      "primary_key?": true,
+      "references": null,
+      "scale": null,
+      "size": null,
+      "source": "id",
+      "type": "uuid"
+    },
+    {
+      "allow_nil?": false,
+      "default": "nil",
+      "generated?": false,
+      "precision": null,
+      "primary_key?": false,
+      "references": null,
+      "scale": null,
+      "size": null,
+      "source": "name",
+      "type": "text"
+    },
+    {
+      "allow_nil?": true,
+      "default": "nil",
+      "generated?": false,
+      "precision": null,
+      "primary_key?": false,
+      "references": null,
+      "scale": null,
+      "size": null,
+      "source": "description",
+      "type": "text"
+    },
+    {
+      "allow_nil?": false,
+      "default": "nil",
+      "generated?": false,
+      "precision": null,
+      "primary_key?": false,
+      "references": null,
+      "scale": null,
+      "size": null,
+      "source": "permission_set_name",
+      "type": "text"
+    },
+    {
+      "allow_nil?": false,
+      "default": "false",
+      "generated?": false,
+      "precision": null,
+      "primary_key?": false,
+      "references": null,
+      "scale": null,
+      "size": null,
+      "source": "is_system_role",
+      "type": "boolean"
+    },
+    {
+      "allow_nil?": false,
+      "default": "fragment(\"(now() AT TIME ZONE 'utc')\")",
+      "generated?": false,
+      "precision": null,
+      "primary_key?": false,
+      "references": null,
+      "scale": null,
+      "size": null,
+      "source": "inserted_at",
+      "type": "utc_datetime_usec"
+    },
+    {
+      "allow_nil?": false,
+      "default": "fragment(\"(now() AT TIME ZONE 'utc')\")",
+      "generated?": false,
+      "precision": null,
+      "primary_key?": false,
+      "references": null,
+      "scale": null,
+      "size": null,
+      "source": "updated_at",
+      "type": "utc_datetime_usec"
+    }
+  ],
+  "base_filter": null,
+  "check_constraints": [],
+  "custom_indexes": [],
+  "custom_statements": [],
+  "has_create_action": true,
+  "hash": "8822483B2830DB45988E3B673F36EAE43311B336EE34FBDA1FA24BF9867D7494",
+  "identities": [
+    {
+      "all_tenants?": false,
+      "base_filter": null,
+      "index_name": "roles_unique_name_index",
+      "keys": [
+        {
+          "type": "atom",
+          "value": "name"
+        }
+      ],
+      "name": "unique_name",
+      "nils_distinct?": true,
+      "where": null
+    }
+  ],
+  "multitenancy": {
+    "attribute": null,
+    "global": null,
+    "strategy": null
+  },
+  "repo": "Elixir.Mv.Repo",
+  "schema": null,
+  "table": "roles"
+}
\ No newline at end of file
diff --git a/priv/resource_snapshots/repo/users/20260106161215.json b/priv/resource_snapshots/repo/users/20260106161215.json
new file mode 100644
index 0000000..3fcf712
--- /dev/null
+++ b/priv/resource_snapshots/repo/users/20260106161215.json
@@ -0,0 +1,172 @@
+{
+  "attributes": [
+    {
+      "allow_nil?": false,
+      "default": "fragment(\"gen_random_uuid()\")",
+      "generated?": false,
+      "precision": null,
+      "primary_key?": true,
+      "references": null,
+      "scale": null,
+      "size": null,
+      "source": "id",
+      "type": "uuid"
+    },
+    {
+      "allow_nil?": false,
+      "default": "nil",
+      "generated?": false,
+      "precision": null,
+      "primary_key?": false,
+      "references": null,
+      "scale": null,
+      "size": null,
+      "source": "email",
+      "type": "citext"
+    },
+    {
+      "allow_nil?": true,
+      "default": "nil",
+      "generated?": false,
+      "precision": null,
+      "primary_key?": false,
+      "references": null,
+      "scale": null,
+      "size": null,
+      "source": "hashed_password",
+      "type": "text"
+    },
+    {
+      "allow_nil?": true,
+      "default": "nil",
+      "generated?": false,
+      "precision": null,
+      "primary_key?": false,
+      "references": null,
+      "scale": null,
+      "size": null,
+      "source": "oidc_id",
+      "type": "text"
+    },
+    {
+      "allow_nil?": true,
+      "default": "nil",
+      "generated?": false,
+      "precision": null,
+      "primary_key?": false,
+      "references": {
+        "deferrable": false,
+        "destination_attribute": "id",
+        "destination_attribute_default": null,
+        "destination_attribute_generated": null,
+        "index?": false,
+        "match_type": null,
+        "match_with": null,
+        "multitenancy": {
+          "attribute": null,
+          "global": null,
+          "strategy": null
+        },
+        "name": "users_member_id_fkey",
+        "on_delete": "nilify",
+        "on_update": null,
+        "primary_key?": true,
+        "schema": "public",
+        "table": "members"
+      },
+      "scale": null,
+      "size": null,
+      "source": "member_id",
+      "type": "uuid"
+    },
+    {
+      "allow_nil?": true,
+      "default": "nil",
+      "generated?": false,
+      "precision": null,
+      "primary_key?": false,
+      "references": {
+        "deferrable": false,
+        "destination_attribute": "id",
+        "destination_attribute_default": null,
+        "destination_attribute_generated": null,
+        "index?": false,
+        "match_type": null,
+        "match_with": null,
+        "multitenancy": {
+          "attribute": null,
+          "global": null,
+          "strategy": null
+        },
+        "name": "users_role_id_fkey",
+        "on_delete": "restrict",
+        "on_update": null,
+        "primary_key?": true,
+        "schema": "public",
+        "table": "roles"
+      },
+      "scale": null,
+      "size": null,
+      "source": "role_id",
+      "type": "uuid"
+    }
+  ],
+  "base_filter": null,
+  "check_constraints": [],
+  "custom_indexes": [],
+  "custom_statements": [],
+  "has_create_action": true,
+  "hash": "E381FA10CFC1D8D4CCD09AC1AD4B0CC9F8931436F22139CCF3A4558E84C422D3",
+  "identities": [
+    {
+      "all_tenants?": false,
+      "base_filter": null,
+      "index_name": "users_unique_email_index",
+      "keys": [
+        {
+          "type": "atom",
+          "value": "email"
+        }
+      ],
+      "name": "unique_email",
+      "nils_distinct?": true,
+      "where": null
+    },
+    {
+      "all_tenants?": false,
+      "base_filter": null,
+      "index_name": "users_unique_member_index",
+      "keys": [
+        {
+          "type": "atom",
+          "value": "member_id"
+        }
+      ],
+      "name": "unique_member",
+      "nils_distinct?": true,
+      "where": null
+    },
+    {
+      "all_tenants?": false,
+      "base_filter": null,
+      "index_name": "users_unique_oidc_id_index",
+      "keys": [
+        {
+          "type": "atom",
+          "value": "oidc_id"
+        }
+      ],
+      "name": "unique_oidc_id",
+      "nils_distinct?": true,
+      "where": null
+    }
+  ],
+  "multitenancy": {
+    "attribute": null,
+    "global": null,
+    "strategy": null
+  },
+  "repo": "Elixir.Mv.Repo",
+  "schema": null,
+  "table": "users"
+}
\ No newline at end of file
diff --git a/test/mv/authorization/role_test.exs b/test/mv/authorization/role_test.exs
new file mode 100644
index 0000000..b263455
--- /dev/null
+++ b/test/mv/authorization/role_test.exs
@@ -0,0 +1,97 @@
+defmodule Mv.Authorization.RoleTest do
+  @moduledoc """
+  Unit tests for Role resource validations and constraints.
+  """
+  use Mv.DataCase, async: true
+
+  alias Mv.Authorization
+
+  describe "permission_set_name validation" do
+    test "accepts valid permission set names" do
+      attrs = %{
+        name: "Test Role",
+        permission_set_name: "own_data"
+      }
+
+      assert {:ok, role} = Authorization.create_role(attrs)
+      assert role.permission_set_name == "own_data"
+    end
+
+    test "rejects invalid permission set names" do
+      attrs = %{
+        name: "Test Role",
+        permission_set_name: "invalid_set"
+      }
+
+      assert {:error, %Ash.Error.Invalid{errors: errors}} = Authorization.create_role(attrs)
+      assert error_message(errors, :permission_set_name) =~ "must be one of"
+    end
+
+    test "accepts all four valid permission sets" do
+      valid_sets = ["own_data", "read_only", "normal_user", "admin"]
+
+      for permission_set <- valid_sets do
+        attrs = %{
+          name: "Role #{permission_set}",
+          permission_set_name: permission_set
+        }
+
+        assert {:ok, _role} = Authorization.create_role(attrs)
+      end
+    end
+  end
+
+  describe "system role deletion protection" do
+    test "prevents deletion of system roles" do
+      # is_system_role is not settable via public API, so we use Ash.Changeset directly
+      changeset =
+        Mv.Authorization.Role
+        |> Ash.Changeset.for_create(:create_role, %{
+          name: "System Role",
+          permission_set_name: "own_data"
+        })
+        |> Ash.Changeset.force_change_attribute(:is_system_role, true)
+
+      {:ok, system_role} = Ash.create(changeset)
+
+      assert {:error, %Ash.Error.Invalid{errors: errors}} =
+               Authorization.destroy_role(system_role)
+
+      message = error_message(errors, :is_system_role)
+      assert message =~ "Cannot delete system role"
+    end
+
+    test "allows deletion of non-system roles" do
+      # is_system_role defaults to false, so regular create works
+      {:ok, regular_role} =
+        Authorization.create_role(%{
+          name: "Regular Role",
+          permission_set_name: "read_only"
+        })
+
+      assert :ok = Authorization.destroy_role(regular_role)
+    end
+  end
+
+  describe "name uniqueness" do
+    test "enforces unique role names" do
+      attrs = %{
+        name: "Unique Role",
+        permission_set_name: "own_data"
+      }
+
+      assert {:ok, _} = Authorization.create_role(attrs)
+
+      assert {:error, %Ash.Error.Invalid{errors: errors}} = Authorization.create_role(attrs)
+      assert error_message(errors, :name) =~ "has already been taken"
+    end
+  end
+
+  # Helper function for error evaluation
+  defp error_message(errors, field) when is_atom(field) do
+    errors
+    |> Enum.filter(fn err -> Map.get(err, :field) == field end)
+    |> Enum.map(&Map.get(&1, :message, ""))
+    |> List.first() || ""
+  end
+end