docs(PROJ-21): Architekturplan Multi-Tenancy

Vollständiger Plan für Mandanten-Fähigkeit: Rollenmodell, DB-Schema, API-Änderungen, SMTP-Routing, Frontend, Migrations-Strategie und Umsetzungsphasen.

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>
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| PROJ-18 | E-Mail Integritätsprüfung | Deployed | [PROJ-18](PROJ-18-integritaetspruefung.md) | 2026-03-14 |
| PROJ-19 | Mailpiler → archivmail Migrationstool | Deployed | [PROJ-19](PROJ-19-import-piler.md) | 2026-03-17 |
| PROJ-20 | Nutzer-Löschung & E-Mail-Verbleib (GoBD-konform) | Deployed | [PROJ-20](PROJ-20-nutzer-loeschung.md) | 2026-03-17 |
| PROJ-21 | Multi-Mandanten-Fähigkeit (Multi-Tenancy) | Planned | [PROJ-21](PROJ-21-multi-tenancy.md) | 2026-03-17 |
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## Next Available ID: PROJ-21
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