/* BruttoNetto24 – gemeinsames Design (Schrift, Kopf, Fuß, Korrekturen). Wird auf ALLEN Seiten zuletzt geladen. */
@font-face{font-family:'Inter';font-style:normal;font-weight:100 900;font-display:swap;
  src:url(/fonts/inter-latin-wght-normal.woff2) format('woff2');
  unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+0304,U+0308,U+0329,U+2000-206F,U+2074,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}
:root{--font:'Inter',system-ui,-apple-system,'Segoe UI',Roboto,'Helvetica Neue',Arial,sans-serif;--net-dark:#0A5B4B}

/* ---------- Schrift ---------- */
body{font-family:var(--font);font-feature-settings:"cv05","cv08";text-rendering:optimizeLegibility}
button,input,select,textarea{font-family:inherit}
.num,.ktable tbody td,.lval,.legend .lv,.bruttoval,.hero-card .big,.ratio .v,.fig .fv,.kpi .v,table.data{font-family:var(--font)!important;font-variant-numeric:tabular-nums;letter-spacing:-.01em}
h1,h2,h3{text-wrap:balance}
p,li{text-wrap:pretty}

/* ---------- Links ---------- */
:where(main,.content,.hero-sec,.disc,.knote,.tnote,.note,.answer,.lead,.sources) :where(a:not([class])){color:var(--net);text-decoration:underline;text-decoration-thickness:1px;text-underline-offset:3px;text-decoration-color:rgba(14,124,102,.45);font-weight:500}
:where(main,.content,.hero-sec,.disc,.knote,.tnote,.note,.answer,.lead,.sources) :where(a:not([class])):hover{color:var(--net-dark);text-decoration-color:currentColor}
.crumbs a{font-weight:500!important;text-decoration:none!important}

/* ---------- Kopfbereich (alle Seiten identisch) ---------- */
.site-header{background:var(--surface);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:20}
.hwrap{max-width:1120px;margin:0 auto;padding:0 clamp(16px,4vw,24px)}
.site-header .topbar{display:flex;align-items:center;gap:12px;padding:12px 0;max-width:none;margin:0}
.site-header .brand{display:inline-flex;align-items:center;text-decoration:none;line-height:0}
.site-header .brand .logo{height:36px;width:auto;display:block}
.site-header .coffee{margin-left:auto;display:inline-flex;align-items:center;gap:7px;text-decoration:none;background:#FFDD00;color:#0C1B2A;font-weight:800;font-size:13px;padding:8px 13px;border-radius:10px;border:1px solid #e6c700;white-space:nowrap;transition:transform .1s}
.site-header .coffee:hover{transform:translateY(-1px)}
.site-header .coffee svg{width:16px;height:16px}
@media(max-width:520px){.site-header .coffee .ct{display:none}.site-header .coffee{padding:8px}.site-header .brand .logo{height:32px}}
.mainnav{border-top:1px solid var(--line);background:var(--surface);position:relative}
.mainnav .hwrap{display:flex;gap:2px;overflow-x:auto;scrollbar-width:none}
.mainnav .hwrap::-webkit-scrollbar{display:none}
.mainnav a,.mainnav .navlabel,.mainnav .navitem{position:relative;display:inline-flex;align-items:center;gap:7px;white-space:nowrap;padding:13px 15px;font-size:15px;font-weight:600;color:var(--muted);text-decoration:none;border-bottom:2.5px solid transparent;transition:color .12s;line-height:1.5}
.mainnav .navitem{cursor:default}
.mainnav a:hover,.mainnav .navlabel:hover{color:var(--ink)}
.mainnav a svg,.mainnav .navlabel svg,.mainnav .navitem svg{width:17px;height:17px;flex:none}
.mainnav .soon{font-size:9.5px;font-weight:800;letter-spacing:.03em;text-transform:uppercase;background:var(--bg);color:var(--muted);padding:2px 6px;border-radius:5px;border:1px solid var(--line)}
.mainnav .has-dropdown{position:relative;display:inline-flex;align-items:center}
.mainnav .navgroup{display:inline-flex;align-items:stretch}
.mainnav .navlabel.dropdown-trigger{background:none;border:0;border-bottom:2.5px solid transparent;font-family:inherit;font-size:15px;font-weight:600;line-height:1.5;cursor:pointer;padding-right:6px}
.mainnav .dropdown-toggle{display:inline-flex;align-items:center;padding:13px 13px 13px 2px;background:none;border:0;border-bottom:2.5px solid transparent;font-family:inherit;cursor:pointer;color:var(--muted)}
.mainnav .dropdown-toggle:hover{color:var(--ink)}
.mainnav .navgroup.active .navlabel,.mainnav .navgroup.active .dropdown-toggle,.mainnav a.active{color:var(--ink);border-bottom-color:var(--net)}
.mainnav .dropdown-toggle .caret{width:13px;height:13px;transition:transform .15s;flex:none}
.mainnav .dropdown-toggle[aria-expanded="true"] .caret{transform:rotate(180deg)}
.mainnav .dropdown-menu{position:fixed;min-width:250px;background:var(--surface);border:1px solid var(--line);border-radius:12px;box-shadow:0 14px 34px rgba(12,27,42,.16);padding:6px;display:none;z-index:90}
.mainnav .dropdown-menu.open{display:block}
.mainnav .dropdown-item{display:flex;align-items:center;gap:8px;padding:9px 12px;border-radius:8px;font-size:14px;font-weight:600;color:var(--muted);text-decoration:none;white-space:nowrap;border:0}
.mainnav .dropdown-item:hover{background:var(--bg);color:var(--ink)}
.mainnav .dropdown-item.active{color:var(--ink);background:var(--net-soft)}
.mainnav .dropdown-item .soon{margin-left:auto}
.mainnav .dropdown-item.is-soon{cursor:default}
.mainnav .dropdown-item.is-soon:hover{background:none;color:var(--muted)}
/* Hinweis, dass die Navigation auf dem Handy seitlich weitergeht */
@media(max-width:720px){.mainnav::after{content:"";position:absolute;right:0;top:0;bottom:0;width:36px;background:linear-gradient(90deg,rgba(255,255,255,0),var(--surface) 80%);pointer-events:none}
  .mainnav a,.mainnav .navlabel,.mainnav .navitem{padding-left:12px;font-size:14.5px}}

/* ---------- Fußbereich (alle Seiten identisch) ---------- */
.site-footer{background:var(--ink);color:#9fb2c2;padding:40px 0 30px;font-size:13.5px;margin-top:0}
.fwrap{max-width:1120px;margin:0 auto;padding:0 clamp(16px,4vw,24px)}
.ftop{display:grid;grid-template-columns:1.3fr repeat(4,1fr);gap:28px 24px;padding-bottom:26px;border-bottom:1px solid rgba(255,255,255,.12)}
.fbrand img{height:34px;width:auto;display:block}
.fbrand p{color:#9fb2c2;font-size:13.5px;line-height:1.55;margin:12px 0 0;max-width:30ch}
.site-footer .fh{color:#fff;font-weight:800;font-size:13px;letter-spacing:.04em;text-transform:uppercase;margin:4px 0 10px}
.site-footer ul{list-style:none;padding:0;margin:0}
.site-footer li{margin:0 0 7px;color:inherit}
.site-footer a{color:#cfe0ec;text-decoration:none}
.site-footer a:hover{color:#fff;text-decoration:underline;text-underline-offset:3px}
.fdisc{color:#8aa0b2!important;font-size:12.5px;margin:18px 0 0!important;line-height:1.55}
.site-footer .studio{display:flex;align-items:center;gap:10px;margin-top:16px;padding-top:16px;border-top:1px solid rgba(255,255,255,.12)}
.site-footer .studio a{font-weight:800;color:#fff;text-decoration:none;border-bottom:2px solid var(--net)}
@media(max-width:960px){.ftop{grid-template-columns:repeat(2,1fr)}.fbrand{grid-column:1/-1}}
@media(max-width:350px){.ftop{grid-template-columns:1fr}}
/* Platz für den runden Barrierefreiheit-Button, damit er keinen Text verdeckt */
@media(max-width:720px){.site-footer{padding-bottom:84px}}

/* ---------- Rechner-Seiten: Layout-Korrekturen ---------- */
.tool{grid-template-columns:360px minmax(0,1fr)}
.tool>*{min-width:0}
@media(max-width:880px){.tool{grid-template-columns:minmax(0,1fr)}}
@media(min-width:881px){.tool>div:first-child.is-sticky{position:sticky;top:132px}}
.two{grid-template-columns:repeat(2,minmax(0,1fr))}
@media(max-width:640px){.two{grid-template-columns:minmax(0,1fr)}}
.two>.card{margin-top:0!important}
.bruttorow{flex-wrap:wrap}
.donut-center .p{font-size:22px;letter-spacing:-.03em}
.lname small{display:block;margin:2px 0 0!important;line-height:1.35}
.ledger li{align-items:center}
.figs{grid-template-columns:repeat(3,minmax(0,1fr))}
@media(max-width:700px){.figs{grid-template-columns:repeat(2,minmax(0,1fr))}}
.fig .fv{font-size:18px}
.ktable-card{overflow-x:auto;-webkit-overflow-scrolling:touch}
.ktable th{white-space:nowrap}
.ktable{min-width:520px}
.chart-svg text{font-family:var(--font)}
.content p,.content li{max-width:72ch}
.hero-card .big .per{font-family:var(--font)}

/* ---------- Ratgeber-Seiten ---------- */
.lead{color:#33414f}
.faq summary{line-height:1.45}
table.data{font-size:14.5px}
.ledger .mjinfo{display:block;font-size:12.5px;color:var(--muted);border:0;padding:12px 2px 0;line-height:1.5}
.ledger .mjinfo a{color:var(--net);font-weight:600}
.jumps{display:flex;flex-wrap:wrap;gap:8px;margin:4px 0 6px}
.jumps a{display:inline-block;background:var(--surface);border:1px solid var(--line);border-radius:999px;padding:5px 12px;font-size:13.5px;font-weight:700;text-decoration:none;color:var(--ink)}
.jumps a:hover{border-color:var(--net);background:var(--net-soft)}
tr:target td{background:#FFF6D6!important}
table.data tr[id]{scroll-margin-top:140px}
.info-box{flex-wrap:wrap}
.info-box .dt{flex:1 1 220px;min-width:0}
.ledger .lname{min-width:0}
.ledger .lval{white-space:nowrap;flex:none}
.ledger .lname{hyphens:auto;-webkit-hyphens:auto;overflow-wrap:break-word}
@media(max-width:640px){.chart-svg text{font-size:16px}}