diff --git a/CHANGELOG.md b/CHANGELOG.md
index ef1c54d..96be3ca 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -7,6 +7,17 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 ## [Unreleased]
 
+## [v0.5.0]
+
+### Added
+
+- Option to provide replicator technical user permission to close accounts based on tag restrictions. This allows for more granular control over which accounts can be closed by the replicator service.
+- Possibility to set `meshstack_access_role_name` from the top-level module.
+
+### Removed
+
+- Option to provide replicator technical user permission to close accounts for specified resource org paths (i.e. landing zones) - this feature has been replaced by the tag-based closure configuration, since using Organization Units other than root did not work as expected.
+
 ## [v0.4.0]
 
 ### Added
@@ -37,8 +48,9 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 - Initial Release
 
-[unreleased]: https://github.com/meshcloud/terraform-aws-meshplatform/compare/v0.4.0...HEAD
+[unreleased]: https://github.com/meshcloud/terraform-aws-meshplatform/compare/v0.5.0...HEAD
 [v0.1.0]: https://github.com/meshcloud/terraform-aws-meshplatform/releases/tag/v0.1.0
 [v0.2.0]: https://github.com/meshcloud/terraform-aws-meshplatform/releases/tag/v0.2.0
 [v0.3.0]: https://github.com/meshcloud/terraform-aws-meshplatform/releases/tag/v0.3.0
 [v0.4.0]: https://github.com/meshcloud/terraform-aws-meshplatform/releases/tag/v0.4.0
+[v0.5.0]: https://github.com/meshcloud/terraform-aws-meshplatform/releases/tag/v0.5.0
diff --git a/README.md b/README.md
index cda8e85..66996f7 100644
--- a/README.md
+++ b/README.md
@@ -82,6 +82,33 @@ See the `aws` [provider documentation](https://registry.terraform.io/providers/h
 
 For an overview of the module structure, refer to [generated terraform docs](./TERRAFORM_DOCS.md)
 
+## Account Closure Configuration
+
+You can configure which AWS accounts can be closed by meshStack using the `can_close_accounts_with_tags` variable. This allows you to define tag-based restrictions for account closure.
+
+> **Note:** In meshStack, you can configure additional tags for AWS accounts as part of the platform configuration. For more details, see [Tags in Cloud Tenants](https://docs.meshcloud.io/meshstack.metadata-tags/#tags-in-cloud-tenants).
+
+### Example Configuration
+
+```hcl
+# No account closure (default) - no accounts can be closed
+can_close_accounts_with_tags = {}
+
+# Allow closing accounts with specific tags
+# Accounts with Environment=dev, Environment=staging, or Team=platform can be closed
+can_close_accounts_with_tags = {
+  "Environment" = ["dev", "staging"]  # Account with Environment=dev OR Environment=staging
+  "Team"        = ["platform"]       # Account with Team=platform
+}
+# Note: Multiple tag keys use OR logic - account needs to match ANY criteria
+# Examples: ✓ Environment=dev, ✓ Team=platform, ✗ Environment=prod, ✗ no tags
+
+# Allow closing all accounts without restrictions
+can_close_accounts_with_tags = {
+  "__meshstack_allow_close_all__" = ["true"]
+}
+```
+
 ## How to Use This Module
 
 ### Using AWS Portal
@@ -197,7 +224,7 @@ Before opening a Pull Request, please do the following:
 |------|-------------|------|---------|:--------:|
 | <a name="input_automation_account_service_role_name"></a> [automation\_account\_service\_role\_name](#input\_automation\_account\_service\_role\_name) | Name of the custom role in the automation account. See https://docs.meshcloud.io/docs/meshstack.how-to.integrate-meshplatform-aws-manually.html#set-up-aws-account-3-automation | `string` | `"MeshfedAutomationRole"` | no |
 | <a name="input_aws_sso_instance_arn"></a> [aws\_sso\_instance\_arn](#input\_aws\_sso\_instance\_arn) | AWS SSO Instance ARN. Needs to be of the form arn:aws:sso:::instance/ssoins-xxxxxxxxxxxxxxx. Setup instructions https://docs.meshcloud.io/docs/meshstack.aws.sso-setup.html. | `string` | n/a | yes |
-| <a name="input_can_close_accounts_in_resource_org_paths"></a> [can\_close\_accounts\_in\_resource\_org\_paths](#input\_can\_close\_accounts\_in\_resource\_org\_paths) | AWS ResourceOrgPaths that are used in Landing Zones and where meshStack is allowed to close accounts. | `list(string)` | `[]` | no |
+| <a name="input_can_close_accounts_with_tags"></a> [can\_close\_accounts\_with\_tags](#input\_can\_close\_accounts\_with\_tags) | Map of tag keys to lists of tag values that allow account closure. Account closure is opt-in only - if not set or empty, no accounts can be closed. When set, only accounts with matching tags can be closed. Special case: {"\_\_meshstack\_allow\_close\_all\_\_" = ["true"]} allows closing all accounts without restrictions. Example: { "Environment" = ["dev", "staging"], "Team" = ["platform"] } | `map(list(string))` | `{}` | no |
 | <a name="input_control_tower_enrollment_enabled"></a> [control\_tower\_enrollment\_enabled](#input\_control\_tower\_enrollment\_enabled) | Set to true, to allow meshStack to enroll Accounts via AWS Control Tower for the meshPlatform. | `bool` | `false` | no |
 | <a name="input_control_tower_portfolio_id"></a> [control\_tower\_portfolio\_id](#input\_control\_tower\_portfolio\_id) | Must be set for AWS Control Tower | `string` | `""` | no |
 | <a name="input_cost_explorer_management_account_service_role_name"></a> [cost\_explorer\_management\_account\_service\_role\_name](#input\_cost\_explorer\_management\_account\_service\_role\_name) | Name of the custom role in the management account used by the cost explorer user. | `string` | `"MeshCostExplorerServiceRole"` | no |
diff --git a/main.tf b/main.tf
index 28708e6..cca0283 100644
--- a/main.tf
+++ b/main.tf
@@ -68,17 +68,17 @@ module "management_account_replicator_access" {
   providers = {
     aws = aws.management
   }
-  meshcloud_account_id                     = data.aws_caller_identity.meshcloud.account_id
-  privileged_external_id                   = var.replicator_privileged_external_id
-  support_root_account_via_aws_sso         = var.support_root_account_via_aws_sso
-  aws_sso_instance_arn                     = var.aws_sso_instance_arn
-  control_tower_enrollment_enabled         = var.control_tower_enrollment_enabled
-  control_tower_portfolio_id               = var.control_tower_portfolio_id
-  meshcloud_account_service_user_name      = var.meshcloud_account_service_user_name
-  management_account_service_role_name     = var.management_account_service_role_name
-  meshstack_access_role_name               = var.meshstack_access_role_name
-  landing_zone_ou_arns                     = var.landing_zone_ou_arns
-  can_close_accounts_in_resource_org_paths = var.can_close_accounts_in_resource_org_paths
+  meshcloud_account_id                 = data.aws_caller_identity.meshcloud.account_id
+  privileged_external_id               = var.replicator_privileged_external_id
+  support_root_account_via_aws_sso     = var.support_root_account_via_aws_sso
+  aws_sso_instance_arn                 = var.aws_sso_instance_arn
+  control_tower_enrollment_enabled     = var.control_tower_enrollment_enabled
+  control_tower_portfolio_id           = var.control_tower_portfolio_id
+  meshcloud_account_service_user_name  = var.meshcloud_account_service_user_name
+  management_account_service_role_name = var.management_account_service_role_name
+  meshstack_access_role_name           = var.meshstack_access_role_name
+  landing_zone_ou_arns                 = var.landing_zone_ou_arns
+  can_close_accounts_with_tags         = var.can_close_accounts_with_tags
 
   allow_federated_role = var.workload_identity_federation != null
 
diff --git a/modules/meshcloud-replicator/replicator-management-account-access/README.md b/modules/meshcloud-replicator/replicator-management-account-access/README.md
index ff4f77f..19a6bdd 100644
--- a/modules/meshcloud-replicator/replicator-management-account-access/README.md
+++ b/modules/meshcloud-replicator/replicator-management-account-access/README.md
@@ -39,7 +39,7 @@ No modules.
 |------|-------------|------|---------|:--------:|
 | <a name="input_allow_federated_role"></a> [allow\_federated\_role](#input\_allow\_federated\_role) | n/a | `bool` | `false` | no |
 | <a name="input_aws_sso_instance_arn"></a> [aws\_sso\_instance\_arn](#input\_aws\_sso\_instance\_arn) | ARN of the AWS SSO instance to use | `string` | n/a | yes |
-| <a name="input_can_close_accounts_in_resource_org_paths"></a> [can\_close\_accounts\_in\_resource\_org\_paths](#input\_can\_close\_accounts\_in\_resource\_org\_paths) | AWS ResourceOrgPaths that are used in Landing Zones and where meshStack is allowed to close accounts. | `list(string)` | `[]` | no |
+| <a name="input_can_close_accounts_with_tags"></a> [can\_close\_accounts\_with\_tags](#input\_can\_close\_accounts\_with\_tags) | Map of tag keys to lists of tag values that allow account closure. Account closure is opt-in only - if not set or empty, no accounts can be closed. When set, only accounts with matching tags can be closed. Special case: {"\_\_meshstack\_allow\_close\_all\_\_" = ["true"]} allows closing all accounts without restrictions. Example: { "Environment" = ["dev", "staging"], "Team" = ["platform"] } | `map(list(string))` | `{}` | no |
 | <a name="input_control_tower_enrollment_enabled"></a> [control\_tower\_enrollment\_enabled](#input\_control\_tower\_enrollment\_enabled) | Set to true, to allow meshStack to enroll Accounts via AWS Control Tower for the meshPlatform | `bool` | `false` | no |
 | <a name="input_control_tower_portfolio_id"></a> [control\_tower\_portfolio\_id](#input\_control\_tower\_portfolio\_id) | Must be set for AWS Control Tower | `string` | `""` | no |
 | <a name="input_landing_zone_ou_arns"></a> [landing\_zone\_ou\_arns](#input\_landing\_zone\_ou\_arns) | Organizational Unit ARNs that are used in Landing Zones. We recommend to explicitly list the OU ARNs that meshStack should manage. | `list(string)` | `[]` | no |
diff --git a/modules/meshcloud-replicator/replicator-management-account-access/data.tf b/modules/meshcloud-replicator/replicator-management-account-access/data.tf
index 6aa1852..e032977 100644
--- a/modules/meshcloud-replicator/replicator-management-account-access/data.tf
+++ b/modules/meshcloud-replicator/replicator-management-account-access/data.tf
@@ -1,5 +1,15 @@
 locals {
   account_id = data.aws_caller_identity.current.account_id # current account number.
+
+  # Check if unrestricted account closure is enabled using reserved key
+  allow_close_all_accounts = (
+    length(var.can_close_accounts_with_tags) == 1 &&
+    contains(keys(var.can_close_accounts_with_tags), "__meshstack_allow_close_all__") &&
+    var.can_close_accounts_with_tags["__meshstack_allow_close_all__"][0] == "true"
+  )
+
+  # Get tag restrictions (empty if unrestricted access)
+  tag_restrictions = local.allow_close_all_accounts ? {} : var.can_close_accounts_with_tags
 }
 
 data "aws_caller_identity" "current" {}
@@ -58,20 +68,32 @@ data "aws_iam_policy_document" "meshfed_service" {
     var.landing_zone_ou_arns)
   }
 
-  statement {
-    sid    = "OrgManagementAccessCloseAccount"
-    effect = "Allow"
-    actions = [
-      "organizations:CloseAccount"
-    ]
-    resources = [
-      // allow acting on any account owned by this org
-      "arn:${data.aws_partition.current.partition}:organizations::*:account/o-*/*",
-    ]
-    condition {
-      test     = "ForAnyValue:StringLike"
-      variable = "aws:ResourceOrgPaths"
-      values   = var.can_close_accounts_in_resource_org_paths
+  # Account closure policy with tag-based conditions:
+  # Account closure is opt-in only - requires can_close_accounts_with_tags to be explicitly set
+  # Special case: {"__meshstack_allow_close_all__" = ["true"]} allows closing all accounts without restrictions
+  # Otherwise: Only accounts with matching tags can be closed
+  dynamic "statement" {
+    for_each = length(var.can_close_accounts_with_tags) > 0 ? [1] : []
+    content {
+      sid    = "OrgManagementAccessCloseAccount"
+      effect = "Allow"
+      actions = [
+        "organizations:CloseAccount"
+      ]
+      resources = [
+        // allow acting on any account owned by this org
+        "arn:${data.aws_partition.current.partition}:organizations::*:account/o-*/*",
+      ]
+
+      # Apply tag-based conditions (empty if unrestricted access)
+      dynamic "condition" {
+        for_each = local.tag_restrictions
+        content {
+          test     = "ForAnyValue:StringEquals"
+          variable = "aws:ResourceTag/${condition.key}"
+          values   = condition.value
+        }
+      }
     }
   }
 
diff --git a/modules/meshcloud-replicator/replicator-management-account-access/variables.tf b/modules/meshcloud-replicator/replicator-management-account-access/variables.tf
index 12c1e58..dfa8d1c 100644
--- a/modules/meshcloud-replicator/replicator-management-account-access/variables.tf
+++ b/modules/meshcloud-replicator/replicator-management-account-access/variables.tf
@@ -55,11 +55,10 @@ variable "landing_zone_ou_arns" {
   default     = []
 }
 
-variable "can_close_accounts_in_resource_org_paths" {
-  type = list(string)
-  // see https://docs.aws.amazon.com/IAM/latest/UserGuide/reference_policies_condition-keys.html#condition-keys-resourceorgpaths
-  description = "AWS ResourceOrgPaths that are used in Landing Zones and where meshStack is allowed to close accounts."
-  default     = [] // example: o-a1b2c3d4e5/r-f6g7h8i9j0example/ou-ghi0-awsccccc/ou-jkl0-awsddddd/
+variable "can_close_accounts_with_tags" {
+  type        = map(list(string))
+  description = "Map of tag keys to lists of tag values that allow account closure. Account closure is opt-in only - if not set or empty, no accounts can be closed. When set, only accounts with matching tags can be closed. Special case: {\"__meshstack_allow_close_all__\" = [\"true\"]} allows closing all accounts without restrictions. Example: { \"Environment\" = [\"dev\", \"staging\"], \"Team\" = [\"platform\"] }"
+  default     = {}
 }
 
 variable "allow_federated_role" {
diff --git a/variables.tf b/variables.tf
index 18a801d..b5749fe 100644
--- a/variables.tf
+++ b/variables.tf
@@ -39,11 +39,10 @@ variable "landing_zone_ou_arns" {
   default     = ["arn:aws:organizations::*:ou/o-*/ou-*"]
 }
 
-variable "can_close_accounts_in_resource_org_paths" {
-  type = list(string)
-  // see https://docs.aws.amazon.com/IAM/latest/UserGuide/reference_policies_condition-keys.html#condition-keys-resourceorgpaths
-  description = "AWS ResourceOrgPaths that are used in Landing Zones and where meshStack is allowed to close accounts."
-  default     = [] // example: o-a1b2c3d4e5/r-f6g7h8i9j0example/ou-ghi0-awsccccc/ou-jkl0-awsddddd/
+variable "can_close_accounts_with_tags" {
+  type        = map(list(string))
+  description = "Map of tag keys to lists of tag values that allow account closure. Account closure is opt-in only - if not set or empty, no accounts can be closed. When set, only accounts with matching tags can be closed. Special case: {\"__meshstack_allow_close_all__\" = [\"true\"]} allows closing all accounts without restrictions. Example: { \"Environment\" = [\"dev\", \"staging\"], \"Team\" = [\"platform\"] }"
+  default     = {}
 }
 
 # ---------------------------------------------------------------------------------------------------------------------