diff --git a/apps/api/src/dkv/dkv-mail.service.ts b/apps/api/src/dkv/dkv-mail.service.ts
new file mode 100644
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+++ b/apps/api/src/dkv/dkv-mail.service.ts
@@ -0,0 +1,108 @@
+import { Injectable, Logger } from '@nestjs/common';
+import * as nodemailer from 'nodemailer';
+import { SettingsService } from '../settings/settings.service';
+
+/**
+ * DkvMailService — sends DKV export files via SMTP with a runtime transport.
+ *
+ * Key design decision (Research Pitfall 3): @nestjs-modules/mailer cannot change its
+ * SMTP transport after startup. DkvMailService solves this by calling
+ * nodemailer.createTransport() fresh on every send — reflecting any SMTP config change
+ * made in the UI immediately without a service restart.
+ *
+ * This service uses nodemailer directly — NOT the @nestjs-modules/mailer abstraction.
+ *
+ * Security: T-07-10 — decrypted SMTP credentials are used only inside this method
+ * scope and never logged. Generic error messages are emitted on failure.
+ */
+@Injectable()
+export class DkvMailService {
+  private readonly logger = new Logger(DkvMailService.name);
+
+  constructor(private readonly settingsService: SettingsService) {}
+
+  /**
+   * Send a DKV export xlsx file as an email attachment to the configured recipient.
+   *
+   * Transport is created fresh per send using the decrypted SMTP config from DB.
+   * This ensures that any admin SMTP config change takes effect on the next send
+   * without restarting the API (Pitfall 3 mitigation).
+   *
+   * On failure: logs a generic error message (never credentials — T-07-10) and
+   * rethrows so the orchestrator (Plan 04) can execute 3-retry exponential backoff (D-16).
+   * Error is NOT swallowed here — unlike MailService (which swallows for T-02-12 reasons).
+   *
+   * @param tenantId - Tenant whose SmtpConfig to use
+   * @param recipient - Export recipient email address (from DkvModuleConfig.exportRecipient)
+   * @param attachmentBuffer - xlsx Buffer from DkvExportService.buildExcelBuffer()
+   * @param filename - Attachment filename (e.g. "DKV_2026-04_26-651566449-001.xlsx")
+   */
+  async sendExportEmail(
+    tenantId: string,
+    recipient: string,
+    attachmentBuffer: Buffer,
+    filename: string,
+  ): Promise<void> {
+    // Load decrypted SMTP config — used only within this method scope (T-07-10)
+    const smtpConfig = await this.settingsService.getDecryptedSmtpConfig(tenantId);
+
+    if (!smtpConfig) {
+      throw new Error(
+        `No SMTP configuration found for tenant ${tenantId}. Configure SMTP in Settings first.`,
+      );
+    }
+
+    // Build transport at send time (NOT at module startup — Pitfall 3)
+    const transport = nodemailer.createTransport({
+      host: smtpConfig.host,
+      port: smtpConfig.port,
+      secure: smtpConfig.encryption === 'ssl-tls',
+      requireTLS: smtpConfig.encryption === 'starttls',
+      auth: smtpConfig.username
+        ? {
+            user: smtpConfig.username,
+            // T-07-10: decryptedPassword used only here, never logged
+            pass: smtpConfig.decryptedPassword ?? '',
+          }
+        : undefined,
+    });
+
+    const subject = `DKV Flottenabrechnung: ${filename}`;
+    const text = [
+      'Sehr geehrte Damen und Herren,',
+      '',
+      'anbei erhalten Sie die aktuelle DKV-Flottenabrechnung als Excel-Datei.',
+      '',
+      `Datei: ${filename}`,
+      '',
+      'Mit freundlichen Grüßen,',
+      'Ihr Tessera-System',
+    ].join('\n');
+
+    try {
+      await transport.sendMail({
+        from: smtpConfig.fromAddress,
+        to: recipient,
+        subject,
+        text,
+        attachments: [
+          {
+            filename,
+            content: attachmentBuffer,
+            contentType:
+              'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet',
+          },
+        ],
+      });
+
+      this.logger.log(`DKV export email sent to ${recipient}: ${filename}`);
+    } catch (error) {
+      // T-07-10: Generic log message — no SMTP credentials, host, or transport details
+      this.logger.error(
+        `Failed to send DKV export to ${recipient} (file: ${filename}): ${(error as Error).message}`,
+      );
+      // RETHROW — caller (DkvService) handles exponential backoff retries (D-16)
+      throw error;
+    }
+  }
+}