:root{--navy:#14365d;--navy2:#0d2540;--acc:#b45309;--acc-bg:#fdf1e7;--text:#1f2933;--muted:#4a5568;--bg:#fafaf9;--line:#d9dee5;--ok:#1b7f3b;--input:#fffbea}
*{box-sizing:border-box}html{color-scheme:light}body{margin:0;font:16px/1.55 system-ui,-apple-system,"Segoe UI",Roboto,sans-serif;color:var(--text);background:var(--bg)}
a{color:#0f4c81}.skip-link{position:absolute;left:-999px}.skip-link:focus{left:8px;top:8px;background:#fff;padding:8px;z-index:9}
header.top{background:#fff;border-bottom:1px solid var(--line)}header.top .in{max-width:1080px;margin:0 auto;padding:10px 20px;display:flex;justify-content:space-between;align-items:center;gap:12px;flex-wrap:wrap}
header.top .brand{font-weight:800;color:var(--navy);text-decoration:none;letter-spacing:.04em}header.top nav a{margin-left:14px;font-weight:600;text-decoration:none;color:var(--navy)}
main{max-width:1080px;margin:0 auto;padding:24px 20px 60px}h1{font-size:2rem;line-height:1.2;color:#0f2138;margin:.2em 0 .3em}.lead{font-size:1.1rem;color:var(--muted);max-width:60ch;margin-top:0}
.tool{display:grid;grid-template-columns:1fr;gap:20px;margin:20px 0 32px}@media(min-width:900px){.tool{grid-template-columns:1.1fr .9fr}}
.card{background:#fff;border:1px solid var(--line);border-radius:10px;padding:18px}.card h2{margin-top:0;font-size:1.15rem}
label{display:block;font-size:.9rem;font-weight:600;color:#0f2138;margin:6px 0}label input,label select,label textarea{display:block;width:100%;margin-top:4px;padding:8px 10px;border:1px solid #b8c0cc;border-radius:6px;font:inherit;background:var(--input)}
label.check{display:flex;gap:8px;align-items:center;font-weight:500}label.check input{width:auto;margin:0}.grid{display:grid;grid-template-columns:1fr 1fr;gap:4px 14px}.grid .span2{grid-column:1/-1}@media(max-width:600px){.grid{grid-template-columns:1fr}}
table.lines{width:100%;border-collapse:collapse;margin:8px 0}table.lines th{font-size:.78rem;text-align:left;color:var(--muted);padding:4px}table.lines td{padding:2px}table.lines input,table.lines select{width:100%;padding:6px 8px;border:1px solid #b8c0cc;border-radius:6px;font:inherit;background:var(--input)}table.lines .num{text-align:right}table.lines .short{width:5.5em}table.lines .sum{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap;font-size:.9rem}
.btn{display:inline-block;background:var(--navy);color:#fff;border:0;border-radius:8px;padding:10px 16px;font:inherit;font-weight:700;cursor:pointer;text-decoration:none}.btn:hover{background:var(--navy2)}.btn.small{padding:6px 12px;font-size:.9rem}.btn.sec{background:#fff;color:var(--navy);border:2px solid var(--navy)}.btn:focus-visible,button.link:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible{outline:3px solid var(--acc);outline-offset:2px}
button.link{background:none;border:0;color:#0f4c81;text-decoration:underline;cursor:pointer;font:inherit;padding:0}.row{display:flex;gap:10px;flex-wrap:wrap;align-items:center;margin-top:12px}.muted{color:var(--muted);font-size:.9rem}
.preview{background:#fff;border:1px solid var(--line);border-radius:10px;padding:26px;font-size:.82rem;line-height:1.45;min-height:420px;box-shadow:0 1px 3px rgba(0,0,0,.06)}.preview h3{margin:14px 0 6px;font-size:1rem;color:var(--navy)}.preview table{width:100%;border-collapse:collapse;margin:8px 0}.preview th{background:var(--navy);color:#fff;font-size:.72rem;padding:4px 6px;text-align:left}.preview td{padding:4px 6px;border-bottom:1px solid #eee;vertical-align:top}.preview .r{text-align:right;white-space:nowrap}.preview .tot td{border:0;padding:2px 6px}.preview .tot .big{font-weight:800;border-top:2px solid var(--navy)}.preview .head{display:flex;justify-content:space-between;gap:12px}.preview .small{font-size:.72rem;color:var(--muted)}.preview .sig{display:flex;gap:30px;margin-top:40px}.preview .sig div{flex:1;border-top:1px solid #999;padding-top:4px;font-size:.72rem;color:var(--muted)}
.pro{background:var(--acc-bg);border:1px solid #f1d3b3;border-radius:10px;padding:12px 14px;margin:14px 0;font-size:.95rem}.pro.on{background:#e7f6ec;border-color:#bfe3c9}.pro form.inline{display:inline-flex;gap:6px;margin-left:6px;vertical-align:middle}.pro form.inline input{padding:6px 8px;border:1px solid #b8c0cc;border-radius:6px;font:inherit}.pro .msg{display:block;margin-top:6px;color:#9a3412}
details{margin:14px 0}summary{cursor:pointer;padding:8px 0}.err{color:#9a3412;font-weight:600}.hint{background:#eef3f8;border-left:4px solid var(--navy);padding:10px 14px;border-radius:6px;margin:12px 0;font-size:.95rem}
.text{max-width:72ch}.text h2{margin-top:1.6em;font-size:1.35rem;color:#0f2138}.text h3{font-size:1.05rem}.faq details{border:1px solid var(--line);border-radius:8px;padding:6px 12px;background:#fff}.faq summary{font-weight:700}.sources{font-size:.85rem;color:var(--muted)}
.hub{display:grid;grid-template-columns:repeat(auto-fit,minmax(240px,1fr));gap:14px;margin:20px 0}.hub a{display:block;background:#fff;border:1px solid var(--line);border-radius:10px;padding:16px;text-decoration:none;color:var(--text)}.hub a strong{display:block;color:var(--navy);font-size:1.05rem;margin-bottom:4px}.hub a:hover{border-color:var(--navy)}
.affil{border:1px dashed #b8c0cc;border-radius:10px;padding:12px 14px;margin:16px 0;font-size:.93rem;background:#fff}
footer.bottom{border-top:1px solid var(--line);margin-top:40px;padding:18px 20px;font-size:.85rem;color:var(--muted);text-align:center}
#toast{position:fixed;left:50%;bottom:24px;transform:translateX(-50%) translateY(20px);background:var(--navy);color:#fff;padding:10px 16px;border-radius:8px;opacity:0;transition:.2s;pointer-events:none}#toast.show{opacity:1;transform:translateX(-50%)}
@media print{header.top,.card,.pro,footer.bottom,.text,.row,#stammdaten{display:none}.preview{border:0;box-shadow:none}}