/* Dunkles Dokument: Hero mit Skyline-Foto, Bänder mit Muster, Rechenzeilen wie auf dem Steuerbescheid */
:root{
 --bg:#0a1220;--band:#0d172a;--card:#12203a;--ink:#e9eef6;--mut:#9fb0c6;--line:#1f3354;
 --accent:#3ddbb0;--accent-ink:#04201a;--gold:#f5c451;
 --yes:#7fe3ae;--yes-bg:#12382a;--no:#f4a3a3;--no-bg:#3d1b20;--na:#f2d98c;--na-bg:#3a3014;
 --warn-bg:#2d2312;--warn-line:#d9a04c;
 --serif:Charter,"Bitstream Charter","Sitka Text",Cambria,Georgia,serif;
 --sans:system-ui,-apple-system,"Segoe UI",Roboto,"Helvetica Neue",Arial,sans-serif;
 --mono:ui-monospace,"SF Mono",Menlo,Consolas,monospace;
 color-scheme:dark;
}
*{box-sizing:border-box}html{-webkit-text-size-adjust:100%;scroll-behavior:smooth;scroll-padding-top:122px}
body{margin:0;background:var(--bg);color:var(--ink);font:17px/1.72 var(--sans)}
a{color:var(--accent);text-underline-offset:3px}a:hover{text-decoration-thickness:2px}
a:focus-visible,summary:focus-visible,input:focus-visible,select:focus-visible{outline:3px solid var(--accent);outline-offset:2px;border-radius:4px}
.wrap{max-width:1040px;margin:0 auto;padding:0 20px}.narrow{max-width:840px}
.progress{position:fixed;inset:0 0 auto 0;height:3px;z-index:30;background:transparent}
.progress i{display:block;height:100%;background:linear-gradient(90deg,var(--accent),var(--gold));transform-origin:0 50%;transform:scaleX(0)}

header.site{position:sticky;top:0;z-index:20;background:rgba(8,15,28,.86);backdrop-filter:blur(10px);-webkit-backdrop-filter:blur(10px);border-bottom:1px solid var(--line)}
header.site .wrap{display:flex;align-items:center;justify-content:space-between;gap:12px;flex-wrap:wrap;padding-block:10px}
.logo{display:flex;align-items:center;gap:10px;font:700 1rem var(--sans);color:var(--ink);text-decoration:none}
.mark{display:grid;place-items:center;width:30px;height:30px;border-radius:50%;background:var(--accent);color:var(--accent-ink);font:800 .95rem var(--mono)}
nav.main{display:flex;gap:4px 20px;align-items:center;flex-wrap:wrap;font-size:.94rem}
nav.main a{color:var(--ink);text-decoration:none;padding:4px 0;border-bottom:2px solid transparent}
nav.main a:hover{border-color:var(--accent)}
nav.main a.btn{padding:9px 18px;border-bottom:0}
.btn{display:inline-block;background:var(--accent);color:var(--accent-ink)!important;padding:12px 24px;border-radius:999px;text-decoration:none;font-weight:700;border:2px solid var(--accent);transition:transform .18s,box-shadow .18s,background .18s}
.btn:hover{transform:translateY(-2px);box-shadow:0 8px 22px rgba(61,219,176,.28)}
.btn.ghost{background:transparent;color:var(--ink)!important;border-color:#3b5276}
.btn.ghost:hover{border-color:var(--accent);box-shadow:none}

/* Hero */
.hero{position:relative;overflow:hidden;padding:84px 0 70px;border-bottom:1px solid var(--line)}
.hero.small{padding:60px 0 44px}
.hero-bg{position:absolute;inset:0;background:linear-gradient(rgba(8,15,28,.15),rgba(8,15,28,.84)),url("/assets/hero.svg") center bottom/cover no-repeat;transform:scale(1.04);animation:drift 28s ease-in-out infinite alternate}
@keyframes drift{from{transform:scale(1.04) translateX(0)}to{transform:scale(1.08) translateX(-1.6%)}}
.hero-line{position:absolute;right:0;top:12%;width:min(620px,60%);height:auto;opacity:.55;pointer-events:none}
.hero-line polyline{fill:none;stroke:var(--accent);stroke-width:3;stroke-linejoin:round;stroke-dasharray:1100;stroke-dashoffset:1100;animation:draw 3.2s .5s ease-out forwards;filter:drop-shadow(0 0 8px rgba(61,219,176,.6))}
@keyframes draw{to{stroke-dashoffset:0}}
.hero-in{position:relative}
.eyebrow{margin:0 0 14px;font:800 .78rem var(--sans);letter-spacing:.14em;text-transform:uppercase;color:var(--gold)}
.hero h1{font:800 clamp(2rem,4.8vw,3.4rem)/1.1 var(--sans);letter-spacing:-.02em;margin:0 0 .5em;max-width:20ch;text-wrap:balance}
.hero.small h1{font-size:clamp(1.8rem,3.6vw,2.5rem);max-width:none}
.lead{font-size:1.14rem;line-height:1.65;color:#d5dfec;max-width:62ch}
.hero .meta{margin:26px 0 0;font:500 .78rem var(--sans);letter-spacing:.08em;text-transform:uppercase;color:var(--mut)}
.hero .meta a{color:var(--mut)}
.chips{list-style:none;display:flex;flex-wrap:wrap;gap:10px;margin:26px 0 0;padding:0}
.chips li{background:rgba(61,219,176,.08);border:1px solid rgba(61,219,176,.4);border-radius:999px;padding:7px 16px;font-size:.88rem;color:#bfeee0;font-weight:600}
.chips b{font:800 .98rem var(--mono);color:var(--accent);margin-right:2px}
.hero-cta{display:flex;flex-wrap:wrap;gap:12px;margin-top:28px}
.hero h1,.hero .lead,.hero .chips,.hero-cta,.eyebrow{animation:up .8s both}
.eyebrow{animation-delay:.05s}.hero h1{animation-delay:.15s}.hero .lead{animation-delay:.3s}.hero .chips{animation-delay:.45s}.hero-cta{animation-delay:.6s}
@keyframes up{from{opacity:0;transform:translateY(16px)}to{opacity:1;transform:none}}

.chipnav{position:sticky;top:51px;z-index:15;background:rgba(10,18,32,.92);backdrop-filter:blur(8px);-webkit-backdrop-filter:blur(8px);border-bottom:1px solid var(--line)}
.chipnav .wrap{display:flex;gap:8px;overflow-x:auto;padding-block:9px;scrollbar-width:none}
.chipnav a{flex:none;font-size:.82rem;font-weight:600;color:var(--mut);text-decoration:none;border:1px solid var(--line);border-radius:999px;padding:4px 13px;white-space:nowrap;transition:.2s}
.chipnav a:hover,.chipnav a.on{color:var(--accent-ink);background:var(--accent);border-color:var(--accent)}

/* Bänder */
.band{padding:68px 0;border-bottom:1px solid var(--line)}
.band.alt{background:var(--band) url("/assets/pattern.svg") repeat}
.reveal{transition:opacity .7s ease,transform .7s ease}
.js .reveal:not(.in){opacity:0;transform:translateY(22px)}
.narrow>*{max-width:none}
h2{font:800 clamp(1.5rem,3vw,2.1rem)/1.2 var(--sans);letter-spacing:-.01em;margin:0 0 .7em;text-wrap:balance}
h3{font:700 1.15rem/1.3 var(--sans);margin:1.8em 0 .45em;color:#fff}
p,ul,ol{margin:0 0 1.1em}li{margin-bottom:.4em}
.band p,.band li{color:#d3deec}.band strong{color:#fff}
.box{background:var(--card);border:1px solid var(--line);border-radius:14px;padding:22px 26px;margin:0 0 1em}
.box-t{margin:0 0 .6em!important;font:800 .78rem var(--sans);letter-spacing:.14em;text-transform:uppercase;color:var(--accent)!important}
.box ul{margin:0;padding-left:1.2em}.box li{margin-bottom:.5em}
.risk{background:var(--warn-bg);border:1px solid var(--warn-line);border-radius:12px;padding:13px 18px;margin:1.4em 0;font-size:.93rem;line-height:1.55}
.cta{display:flex;flex-wrap:wrap;gap:8px 24px;align-items:center;justify-content:space-between;background:linear-gradient(120deg,#0f4a47,#13304f);border:1px solid #2d6b6a;border-radius:16px;padding:26px 30px;margin:2.2em 0 0}
.cta p{margin:0;max-width:52ch}.cta>p:first-child{flex:1 1 320px}.cta small{flex-basis:100%;opacity:.8;font-size:.8rem;color:#cfe6e2}
.tag{font:700 .64rem var(--sans);letter-spacing:.08em;text-transform:uppercase;border:1px solid currentColor;border-radius:4px;padding:1px 6px;margin-left:8px;vertical-align:middle;opacity:.85}

.tw{overflow-x:auto;margin:1.4em 0;border:1px solid var(--line);border-radius:14px;background:var(--card)}
table{border-collapse:collapse;width:100%;font-size:.93rem;min-width:640px}
th{font:700 .7rem var(--sans);letter-spacing:.1em;text-transform:uppercase;color:var(--mut);text-align:left;background:rgba(255,255,255,.03)}
th,td{padding:13px 16px;border-bottom:1px solid var(--line);vertical-align:top}
tbody tr:last-child td{border-bottom:0}tbody tr{transition:background .2s}tbody tr:hover{background:rgba(61,219,176,.05)}
td:first-child{font-weight:700;color:#fff}
.pill{display:inline-block;font:800 .72rem var(--sans);letter-spacing:.04em;border-radius:999px;padding:2px 10px;margin-right:4px;white-space:nowrap}
.pill::before{margin-right:5px}
.pill.yes{background:var(--yes-bg);color:var(--yes)}.pill.yes::before{content:"✓"}
.pill.no{background:var(--no-bg);color:var(--no)}.pill.no::before{content:"✕"}
.pill.na{background:var(--na-bg);color:var(--na)}.pill.na::before{content:"?"}

ol{counter-reset:n;list-style:none;padding:0}
ol>li{counter-increment:n;position:relative;background:var(--card);border:1px solid var(--line);border-radius:12px;padding:14px 18px 14px 58px;margin-bottom:10px;transition:transform .2s,border-color .2s}
ol>li:hover{transform:translateX(3px);border-color:#34588a}
ol>li::before{content:counter(n);position:absolute;left:16px;top:13px;width:28px;height:28px;border-radius:50%;background:var(--accent);color:var(--accent-ink);font:800 .9rem/28px var(--mono);text-align:center}
.ledger{margin:1.2em 0;padding:0;font-variant-numeric:tabular-nums;max-width:600px}
.ledger>div{display:flex;align-items:baseline;gap:10px;padding:7px 0}
.ledger dt{margin:0;display:flex;flex:1;align-items:baseline;gap:8px;color:#d3deec}
.ledger dt::after{content:"";flex:1;border-bottom:1px dotted #5d7699;transform:translateY(-4px);min-width:16px}
.ledger dd{margin:0;font:700 1rem var(--mono);text-align:right;white-space:nowrap;color:#fff}
.ledger .sum{border-top:2px solid var(--accent);margin-top:6px;padding-top:12px}
.ledger .sum dt,.ledger .sum dd{font-weight:800;color:var(--accent)}
.calc{background:var(--card);border:1px solid #2c4a78;border-radius:16px;padding:24px 28px;margin:1.6em 0;box-shadow:0 18px 50px rgba(0,0,0,.28)}
.calc-h{margin:0 0 .8em!important;font-size:1.15rem}
.calc-grid{display:grid;gap:8px 16px;grid-template-columns:1fr;margin-bottom:12px}
@media (min-width:640px){.calc-grid{grid-template-columns:auto 1fr;align-items:center}}
.calc label{font-weight:600;font-size:.92rem}
.calc input,.calc select{font:inherit;color:var(--ink);background:#0a1426;border:1px solid #2c4a78;border-radius:10px;padding:10px 12px;width:100%;max-width:360px}
.calc-note{font-size:.82rem;color:var(--mut)!important;margin:.8em 0 0}

details{background:var(--card);border:1px solid var(--line);border-radius:12px;margin-bottom:10px;padding:0 20px;transition:border-color .2s}
details[open],details:hover{border-color:#34588a}
summary{cursor:pointer;font:700 1.02rem var(--sans);padding:16px 30px 16px 0;list-style:none;position:relative;color:#fff}
summary::-webkit-details-marker{display:none}
summary::after{content:"+";position:absolute;right:2px;top:50%;transform:translateY(-52%);font:400 1.6rem var(--mono);color:var(--accent);transition:transform .25s}
details[open] summary::after{content:"–"}
details p{margin:0 0 1.1em}

footer.site{background:#070d19;padding:34px 0 46px;font-size:.86rem;color:var(--mut)}
footer.site nav{display:flex;gap:6px 22px;flex-wrap:wrap;margin-bottom:16px}
footer.site a{color:var(--ink)}footer.site p{max-width:84ch;margin:0 0 .7em}
.todo{background:#4a1f1f;border:1px dashed #e66;padding:1px 5px;border-radius:4px;color:#ffb4b4}
@media (prefers-reduced-motion:reduce){*,*::before,*::after{animation:none!important;transition:none!important}html{scroll-behavior:auto}.hero-line polyline{stroke-dashoffset:0}}
@media (max-width:640px){body{font-size:16.5px}.hero{padding:52px 0 44px}.band{padding:46px 0}.box,.calc,.cta{padding:18px}.hero-line{display:none}header.site .wrap{padding-block:8px}.chipnav{top:94px}}

#consent{position:fixed;left:16px;right:16px;bottom:16px;z-index:60;max-width:760px;margin:0 auto;background:var(--card);border:1px solid var(--line);border-radius:14px;padding:16px 18px;box-shadow:0 12px 40px rgba(0,0,0,.5);display:flex;gap:16px;align-items:center;flex-wrap:wrap}
#consent p{margin:0;flex:1 1 320px;font-size:.92rem;color:var(--ink)}
#consent div{display:flex;gap:10px;flex-wrap:wrap}
#consent button{font:inherit;font-weight:700;font-size:.92rem;padding:10px 16px;border-radius:10px;border:1px solid var(--line);background:transparent;color:var(--ink);cursor:pointer}
#consent button[data-c=yes]{background:var(--accent);border-color:var(--accent);color:var(--accent-ink)}
#consent button:focus-visible{outline:2px solid var(--gold);outline-offset:2px}