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solid var(--gold);color:var(--gold-text);border-radius:50%;justify-content:center;align-items:center;font-size:1.15rem;font-weight:800;display:flex}.schritt h3{letter-spacing:-.015em;margin-bottom:.6rem;font-size:1.2rem;font-weight:700}.schritt p{color:var(--ink-dim);font-size:.93rem;line-height:1.6}.wechsel-fussnote{border-top:1px solid var(--hairline);color:var(--ink-faint);max-width:72ch;margin-top:2.8rem;padding-top:1.6rem;font-size:.92rem;line-height:1.6}@media (width<=960px){.wechsel-grid{grid-template-columns:1fr 1fr}.wechsel-grid:before{display:none}}@media (width<=560px){.wechsel-grid{--kopf-h:4rem;grid-template-columns:1fr;gap:0}.schritt{padding:0 0 2rem calc(var(--kopf-h) + 1.2rem)}.schritt:last-child{padding-bottom:0}.schritt:before{content:"";left:calc(var(--kopf-h) / 2);top:var(--kopf-h);background:var(--hairline);width:1px;position:absolute;bottom:0}.schritt:last-child:before{display:none}.schritt-kopf{width:var(--kopf-h);justify-content:center;margin-bottom:0;position:absolute;top:0;left:0}}.steuerberater{padding:var(--sp-md) 0}.matrix{border:1px solid var(--hairline);border-radius:var(--radius);grid-template-columns:1fr 1fr;gap:0;margin-bottom:clamp(2rem,4vw,2.6rem);display:grid;overflow:hidden}.matrix-col{padding:clamp(1.5rem,3vw,2rem) clamp(1.4rem,3vw,2.1rem)}.matrix-col--wir{background:var(--paper);border-top:3px solid var(--finanz)}.matrix-col--er{border-left:1px solid var(--hairline);background:0 0;border-top:3px solid #0000}.matrix-col-head{font-family:var(--font-display);letter-spacing:-.01em;align-items:center;gap:.7rem;margin-bottom:1.2rem;font-size:1.2rem;font-weight:700;display:flex}.matrix-col--wir .matrix-col-head:before{content:"";background:var(--finanz);border-radius:50%;flex-shrink:0;width:9px;height:9px}.matrix-col--er .matrix-col-head{color:var(--ink-dim)}.matrix-list{margin:0;padding:0;list-style:none}.matrix-list li{border-top:1px solid var(--hairline);color:var(--ink-dim);padding:.7rem 0;font-size:max(.95rem,14px);line-height:1.5}.matrix-col--wir .matrix-list li{color:var(--ink);font-weight:500}.steuerberater-manifest{text-align:center;max-width:760px;margin:0 auto}.steuerberater-manifest p{font-family:var(--font-display);letter-spacing:-.015em;font-size:clamp(1.3rem,2.5vw,1.9rem);font-weight:700;line-height:1.3}@media (width<=820px){.matrix{grid-template-columns:1fr}.matrix-col--er{border-left:none;border-top:1px solid var(--hairline)}}.werkzeug{padding:var(--sp-md) 0}.werkzeug-grid{grid-template-columns:minmax(0,5fr) minmax(0,6fr);align-items:center;gap:clamp(2.5rem,5vw,5rem);display:grid}.werkzeug-bild{border-radius:var(--radius);border:1px solid var(--hairline);margin:0;overflow:hidden}.werkzeug-bild img{width:100%;height:auto;display:block}.browser-rahmen{border:2px solid var(--warm);border-radius:6px 6px var(--radius) var(--radius);box-shadow:0 0 0 1px var(--hairline), 0 20px 44px -30px #10202f8c;border-top-width:34px;position:relative}.browser-rahmen:before{content:"";background:#c98e80;border-radius:50%;width:10px;height:10px;position:absolute;top:-22px;left:12px;box-shadow:16px 0 #d8bc86,32px 0 #a3b79e}.browser-rahmen:after{content:attr(data-url);white-space:nowrap;text-overflow:ellipsis;background:var(--paper);width:min(240px,52%);height:16px;color:var(--ink-faint);font-family:var(--font-text);border-radius:999px;padding:0 .7rem;font-size:max(.68rem,11px);line-height:16px;position:absolute;top:-25px;right:12px;overflow:hidden}@media (width>=480px){.browser-rahmen{border-top-width:44px}.browser-rahmen:before{top:-27px;box-shadow:20px 0 #d8bc86,40px 0 #a3b79e}.browser-rahmen:after{height:22px;line-height:22px;top:-33px}}.werkzeug-stapel{--versatz:28px;--peek:calc(var(--versatz) * 2);padding-top:var(--peek);position:relative}.browser-karte{transform-origin:50% 0;transform:translateY(calc(var(--tiefe,0) * var(--versatz) * -1 + var(--anheben,0px))) scale(calc(1 - var(--tiefe,0) * .04));z-index:calc(30 - var(--tiefe,0) * 10);opacity:calc(1 - var(--tiefe,0) * .18);transition:transform .45s var(--ease-out), opacity .45s var(--ease-out);margin:0}.werkzeug-stapel .browser-karte:not([data-aktiv]):hover{--anheben:-7px;opacity:.92}.browser-karte:not(:first-of-type){inset:var(--peek) 0 0 0;position:absolute}.browser-karte img{aspect-ratio:16/9;object-fit:contain;background:var(--paper);width:100%;display:block}.browser-karte:focus-visible{outline:2px solid var(--gold-text);outline-offset:4px}.werkzeug-stapel .browser-karte:not([data-aktiv]){cursor:pointer}@media (prefers-reduced-motion:reduce){.browser-karte{transition:none}}.werkzeug-stapel--einzeln{padding-top:0}.werkzeug-stapel--einzeln .browser-karte:not(:first-of-type){inset:0}.werkzeug-stapel--einzeln .browser-karte{z-index:1;opacity:0;visibility:hidden;transform:none}.werkzeug-stapel--einzeln .browser-karte[data-aktiv]{z-index:2;opacity:1;visibility:visible}.tool{border-top:1px solid var(--hairline);padding:1.3rem 0}.tool:first-of-type{border-top:none;padding-top:0}.tool h3,.tool-titel{font-family:var(--font-display);letter-spacing:-.01em;margin-bottom:.4rem;font-size:1.15rem;font-weight:700}.tool p,.tool-text{color:var(--ink-dim);max-width:52ch;font-size:.94rem;line-height:1.6}.werkzeug-liste .tool{text-align:left;width:100%;font:inherit;color:inherit;border:none;border-top:1px solid var(--hairline);cursor:pointer;background:0 0;display:block}.werkzeug-liste .tool:first-of-type{border-top:none;padding-top:0}.werkzeug-liste .tool:focus-visible{outline:2px solid var(--gold-text);outline-offset:4px}.tool-titel{align-items:center;gap:.6rem;display:flex}.tool-titel:before{content:"";background:var(--finanz);opacity:0;border-radius:50%;flex-shrink:0;width:8px;height:8px;transition:opacity .25s}.werkzeug-liste .tool[aria-selected=true] .tool-titel:before{opacity:1}.werkzeug-liste .tool[aria-selected=false] .tool-text{color:var(--ink-faint)}.werkzeug-liste .tool[aria-selected=false]:hover .tool-text{color:var(--ink-dim)}@media (prefers-reduced-motion:reduce){.tool-titel:before{transition:none}}.werkzeug-nachsatz{color:var(--ink-dim);margin-top:1.6rem;font-size:.94rem;line-height:1.6}.werkzeug-nachsatz a{color:var(--gold-text);font-weight:600;text-decoration:none}.werkzeug-nachsatz a:hover{text-decoration:underline}@media (width<=900px){.werkzeug-grid{grid-template-columns:1fr}}.fragen{color:var(--light);padding:var(--sp-lg) 0}.fragen .section-head h2{color:var(--light)}.fragen .section-head h2 .hl,.fragen .section-head h2 em,.fragen .label{color:var(--gold-bright)}.fragen-liste{max-width:900px}.frage{border-bottom:1px solid var(--hairline-light);grid-template-columns:auto 1fr;align-items:baseline;gap:clamp(1.2rem,3vw,2.4rem);padding:clamp(1.3rem,2.5vw,1.7rem) 0;display:grid}.frage:first-child{border-top:1px solid var(--hairline-light)}.frage-num{font-family:var(--font-display);color:var(--gold-bright);font-variant-numeric:tabular-nums;width:2.4ch;font-size:clamp(1.6rem,3vw,2.4rem);font-weight:800;line-height:1}.frage p{font-family:var(--font-display);letter-spacing:-.015em;color:var(--light);font-size:clamp(1.2rem,2.3vw,1.7rem);font-weight:700;line-height:1.25}.fragen-schluss{color:var(--light-dim);max-width:62ch;margin-top:clamp(1.8rem,4vw,2.6rem);font-size:max(.97rem,15px);line-height:1.65}.fragen-schluss strong{color:var(--light);font-weight:600}.fragen .pruefen{color:#14100a;background:#ffbe3ce0;border-bottom-color:#14100a66}.passung{padding:var(--sp-md) 0}.passung-grid{grid-template-columns:1fr 1fr;align-items:start;gap:1.2rem;display:grid}.passung-col{border:1px solid var(--hairline);border-radius:var(--radius);padding:clamp(1.5rem,3vw,2rem) clamp(1.4rem,3vw,2.1rem)}.passung-col--ja{border-top:3px solid var(--finanz)}.passung-col--nein{background:var(--warm);border-color:#0000}.passung-col-head{font-family:var(--font-display);letter-spacing:-.01em;align-items:center;gap:.7rem;margin-bottom:1.1rem;font-size:1.2rem;font-weight:700;display:flex}.passung-col--ja .passung-col-head:before{content:"";background:var(--finanz);border-radius:50%;flex-shrink:0;width:8px;height:8px}.passung-col--nein .passung-col-head{color:var(--ink-dim)}.passung-list{margin:0;padding:0;list-style:none}.passung-list li{border-top:1px solid var(--hairline);color:var(--ink-dim);align-items:baseline;gap:.65rem;padding:.65rem 0;font-size:max(.95rem,14px);line-height:1.55;display:flex}.passung-col--ja .passung-list li{color:var(--ink)}.passung-col--ja .passung-list li:before{content:"→";color:var(--gold-text);flex-shrink:0;font-weight:600}.passung-col--nein .passung-list li:before{content:"—";color:var(--ink-ghost);flex-shrink:0}.passung-col--nein .passung-list li{color:var(--ink-faint)}@media (width<=820px){.passung-grid{grid-template-columns:1fr}}.reden{background:var(--warm);padding:var(--sp-lg) 0}.reden-grid{grid-template-columns:minmax(0,4fr) minmax(0,7fr);align-items:start;gap:clamp(2.5rem,5vw,5rem);display:grid}.portrait-frame{border:3px solid var(--gold);border-radius:var(--radius);margin-bottom:1.1rem;overflow:hidden}.portrait-frame img{width:100%;height:auto;display:block}.portrait-name{font-family:var(--font-text);font-size:1.02rem;font-weight:600}.portrait-role{font-family:var(--font-text);font-size:var(--fs-small);color:var(--ink-dim);margin-top:.2rem}.portrait-note{font-family:var(--font-text);font-size:var(--fs-small);margin-top:.7rem;display:inline-block}.reden-letter .label{margin-bottom:1.1rem;display:inline-block}.reden-letter h2{font-family:var(--font-display);letter-spacing:-.025em;color:var(--ink);margin-bottom:1.7rem;font-size:clamp(2.2rem,4.4vw,3.6rem);font-weight:800;line-height:1.02}.reden-letter p{font-family:var(--font-text);color:var(--ink-dim);max-width:58ch;margin-bottom:1.2rem;font-size:1.04rem;font-weight:400;line-height:1.7}.reden-letter p strong{font-family:var(--font-text);color:var(--ink);font-style:normal;font-weight:600}.reden-meta{font-family:var(--font-text)!important;color:var(--ink)!important;font-style:normal!important;font-weight:600!important}.reden-signature{font-family:var(--font-display)!important;letter-spacing:normal!important;color:var(--gold-text)!important;margin-bottom:2rem!important;font-size:1.15rem!important;font-style:normal!important;font-weight:700!important;line-height:1.4!important}.reden-secondary{font-family:var(--font-text);margin-top:.8rem;font-size:.92rem;font-weight:400;color:var(--ink-faint)!important}.reden-secondary a{font-family:var(--font-text);color:var(--gold-text);font-weight:600;text-decoration:none}.reden-secondary a:hover{text-decoration:underline}.reden-phone{margin-top:1.4rem;font-size:.95rem}.reden-phone a{color:var(--ink);border-bottom:1px solid #17222e66;font-weight:600;text-decoration:none}.reden-phone a:hover{border-color:var(--ink)}@media (width<=900px){.reden-grid{grid-template-columns:1fr}.reden-portrait{max-width:340px}}.closing{background:var(--paper);padding:var(--sp-sm) 0 var(--sp-md);text-align:center}.closing p{font-family:var(--font-display);letter-spacing:-.02em;max-width:26ch;margin:0 auto;font-size:clamp(1.55rem,3.2vw,2.6rem);font-weight:800;line-height:1.22}.closing p .hl,.closing p em{color:var(--gold-text);font-style:normal;font-weight:inherit}.site-footer{background:var(--navy-deep);color:var(--light);padding:5rem 0 2.5rem}.footer-statement{text-align:center;margin-bottom:4rem}.footer-statement .closing{text-align:center;font-family:var(--font-display);letter-spacing:-.02em;color:var(--light);background:0 0;padding:0;font-size:clamp(2rem,4.2vw,3.4rem);font-weight:800;line-height:1.1}.footer-statement .closing .hl,.footer-statement .closing em{color:var(--gold-bright);font-style:normal}.footer-statement .closing-signature{color:var(--light-faint);margin-top:1rem;font-size:.98rem}.footer-rule{border:none;border-top:1px solid var(--hairline-light);margin:0 0 3rem}.footer-grid{grid-template-columns:minmax(0,5fr) minmax(0,2fr) minmax(0,2fr) minmax(0,3fr);gap:2.5rem;margin-bottom:3rem;display:grid}.footer-brand-lockup{align-items:center;gap:.8rem;margin-bottom:1.3rem;display:inline-flex}.footer-brand-mark{width:auto;height:38px;display:block}.footer-brand-mark .logo-main{fill:var(--light)}.footer-brand-mark .logo-accent{fill:var(--gold)}.footer-wordmark{font-family:"Syncopate", var(--font-text);letter-spacing:.22em;color:var(--light);padding-right:.22em;font-size:1.05rem}.footer-tagline{font-family:var(--font-text);color:var(--light-faint);max-width:40ch;font-size:.94rem;font-weight:400;line-height:1.65}.footer-heading{font-family:var(--font-text);font-size:var(--fs-micro);letter-spacing:.22em;text-transform:uppercase;color:var(--light-faint);margin-bottom:1.1rem;font-weight:600}.footer-list{margin:0;padding:0;list-style:none}.footer-list li{margin-bottom:.15rem}.footer-list a,.footer-contact-line a{color:var(--light-dim);font-size:max(.94rem,14px);font-family:var(--font-text);font-weight:400;text-decoration:none;transition:color .25s}.footer-list a{padding:.5rem 0;display:block}.footer-list a:hover,.footer-contact-line a:hover{color:var(--light)}.footer-address{font-style:normal;font-family:var(--font-text);color:var(--light-dim);margin-bottom:.8rem;font-size:.94rem;font-weight:400;line-height:1.65}.site-footer .pruefen{color:#14100a;background:#ffbe3ce0;border-bottom-color:#14100a66}.footer-contact-line{margin-bottom:1.2rem;line-height:1.8}.footer-cta{align-items:center;min-height:44px;text-decoration:none;display:inline-flex;color:var(--gold-bright)!important;font-size:max(.94rem,14px)!important;font-weight:600!important;font-family:var(--font-text)!important}.footer-cta:hover{text-decoration:underline}.footer-bottom{color:var(--light-faint);flex-wrap:wrap;justify-content:space-between;align-items:center;gap:1.5rem;font-size:max(.84rem,12px);display:flex}.footer-copyright{font-family:var(--font-text)}.footer-copyright .pin{color:var(--gold);margin:0 .5rem}.footer-legal{flex-wrap:wrap;gap:1.2rem;display:flex}.footer-legal a{color:var(--light-faint);font-family:var(--font-text);align-items:center;min-height:44px;padding:0 .2rem;text-decoration:none;display:inline-flex}.footer-legal a:hover{color:var(--light)}@media (width<=900px){.footer-grid{grid-template-columns:1fr 1fr}.footer-grid .footer-col--brand{grid-column:1/-1}}@media (width<=560px){.footer-grid{grid-template-columns:1fr}}.bilanz-reframe{border-left-color:var(--finanz)}.schritt-num{border-color:var(--finanz)}.passung-col--ja{border-top-color:var(--finanz)}