/* RechnungsBlick design system (variant C "Werkbank"). Shared by the app and all static pages.
   System fonts only, no external requests. Light + dark via prefers-color-scheme. */
:root{
  color-scheme:light dark;
  --canvas:#f3f4f7; --surface:#ffffff; --raised:#fafbfc; --text:#161922;
  --muted:#5c6370;    /* 6.1:1 on white */
  --faint:#696f7b;    /* 5.0:1 on white */
  --line:#e2e5ea;
  --accent:#4a3fd6;   /* 6.9:1 on white */
  --accent-soft:#eeedfd; --on-accent:#ffffff;
  --ok:#14713f; --ok-soft:#e5f4eb;
  --warn:#8a4b00; --warn-soft:#fdf1df;
  --hl:#fff3c4; --on-status:#ffffff;
  --ui:-apple-system,BlinkMacSystemFont,"SF Pro Text","Segoe UI Variable Text","Segoe UI",system-ui,Roboto,"Helvetica Neue",Arial,sans-serif;
  --display:-apple-system,BlinkMacSystemFont,"SF Pro Display","Segoe UI Variable Display","Segoe UI",system-ui,Roboto,"Helvetica Neue",Arial,sans-serif;
  --mono:ui-monospace,"SF Mono",SFMono-Regular,Menlo,Consolas,"Liberation Mono",monospace;
  --r-win:14px; --r-ctl:9px;
  --win-shadow:0 0 0 1px rgba(22,25,34,.07),0 2px 4px rgba(22,25,34,.04),0 24px 64px -16px rgba(40,36,90,.22);
}
@media (prefers-color-scheme:dark){
  :root{
    --canvas:#0d0f14; --surface:#161922; --raised:#1b1f29; --text:#eceef3; --muted:#a2a8b5; --faint:#8a909d; --line:#2a2f3b;
    --accent:#a59dff; --accent-soft:#25224a; --on-accent:#14112f; --ok:#5cd28f; --ok-soft:#13281d; --warn:#f0b25a; --warn-soft:#2e2312;
    --hl:#4a3f12; --on-status:#0d0f14;
    --win-shadow:0 0 0 1px rgba(255,255,255,.07),0 24px 64px -16px rgba(0,0,0,.7);
  }
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;text-size-adjust:100%}
body{margin:0;background:var(--canvas);color:var(--text);font-family:var(--ui);font-size:16px;line-height:1.5;-webkit-font-smoothing:antialiased}
a{color:var(--accent);text-underline-offset:3px}
:focus-visible{outline:2px solid var(--accent);outline-offset:2px;border-radius:6px}
.sr-only{position:absolute!important;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}
.skip{position:absolute;left:12px;top:-60px;z-index:10;background:var(--surface);color:var(--text);padding:8px 12px;border-radius:8px;box-shadow:0 0 0 2px var(--accent)}
.skip:focus{top:12px}
.wrap{max-width:1200px;margin:0 auto;padding:0 clamp(16px,3vw,32px)}

/* nav */
nav.top{display:flex;align-items:center;justify-content:space-between;gap:12px;min-height:64px}
.brand{display:flex;align-items:center;gap:9px;color:var(--text);text-decoration:none;font-weight:650;letter-spacing:-.01em;font-size:17px}
.brand svg{flex:none}
.navr{display:flex;align-items:center;gap:18px;font-size:14px}
.navr a{color:var(--muted);text-decoration:none;padding:6px 0}
.navr a:hover,.navr a[aria-current="page"]{color:var(--text)}
.seg{display:flex;background:var(--surface);box-shadow:0 0 0 1px var(--line);border-radius:8px;padding:2px}
.seg button{font:inherit;font-size:13px;border:0;background:none;color:var(--muted);padding:4px 10px;border-radius:6px;cursor:pointer;min-width:36px;min-height:28px}
.seg button[aria-pressed="true"]{background:var(--text);color:var(--surface)}
@media (max-width:640px){.navr .nl{display:none}}

/* buttons */
.btn{font:inherit;font-size:15px;font-weight:600;border:0;border-radius:var(--r-ctl);padding:10px 16px;cursor:pointer;display:inline-flex;align-items:center;gap:8px;white-space:nowrap;text-decoration:none;min-height:40px;line-height:1.2}
.btn.primary{background:var(--accent);color:var(--on-accent)}
.btn.primary:hover{filter:brightness(1.08)}
.btn.quiet{background:var(--surface);color:var(--text);box-shadow:0 0 0 1px var(--line)}
.btn.quiet:hover{background:var(--raised);box-shadow:0 0 0 1px var(--faint)}
.btn.sm{font-size:13px;padding:6px 10px;min-height:32px}
.linkbtn{font:inherit;font-family:var(--ui);font-size:12.5px;font-weight:600;border:0;background:none;color:var(--accent);cursor:pointer;padding:4px 6px;border-radius:5px;min-height:28px}
.linkbtn:hover{background:var(--accent-soft)}

/* section headings */
.sec{padding:0 0 clamp(64px,9vw,120px)}
.sec-h{display:grid;grid-template-columns:1fr 1fr;gap:32px;align-items:end;margin-bottom:36px}
.sec-h h2,.h-display{font-family:var(--display);font-size:clamp(28px,3.4vw,42px);letter-spacing:-.03em;line-height:1.08;margin:0;text-wrap:balance}
.sec-h p{margin:0;color:var(--muted);font-size:17px;max-width:32em}
@media (max-width:860px){.sec-h{grid-template-columns:1fr;gap:12px}}

/* cards list (Ratgeber) */
.cards{display:grid;grid-template-columns:repeat(auto-fill,minmax(210px,1fr));gap:16px;list-style:none;margin:0;padding:0}
.cards li{display:flex}
.cards a{flex:1;display:block;background:var(--surface);border-radius:12px;box-shadow:0 0 0 1px var(--line);padding:18px 20px;color:var(--text);text-decoration:none;transition:box-shadow .15s}
.cards a:hover{box-shadow:0 0 0 2px var(--accent)}
.cards b{display:block;font-size:16.5px;line-height:1.3;margin-bottom:6px}
.cards span{display:block;color:var(--muted);font-size:14.5px}

/* FAQ accordion */
.qa{background:var(--surface);border-radius:12px;box-shadow:0 0 0 1px var(--line)}
.qa details+details{border-top:1px solid var(--line)}
.qa summary{cursor:pointer;list-style:none;display:flex;justify-content:space-between;gap:16px;padding:16px 20px;font-weight:600}
.qa summary::-webkit-details-marker{display:none}
.qa summary svg{flex:none;color:var(--muted);transition:transform .2s;margin-top:3px}
.qa details[open] summary svg{transform:rotate(180deg)}
.qa details p{margin:0;padding:0 20px 18px;color:var(--muted);font-size:15px;max-width:44em}

/* footer */
footer.site-foot{border-top:1px solid var(--line);padding:32px 0 44px;font-size:14px;color:var(--muted)}
.foot-grid{display:grid;grid-template-columns:1.2fr 2fr;gap:24px 48px}
.foot-grid h2{font-size:13px;font-weight:600;color:var(--text);margin:0 0 8px}
.foot-grid ul{list-style:none;margin:0;padding:0;display:grid;gap:6px}
.foot-links{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:24px}
footer.site-foot a{color:var(--text);text-decoration:none}
footer.site-foot a:hover{text-decoration:underline}
.foot-legal{display:flex;justify-content:space-between;flex-wrap:wrap;gap:12px;margin-top:28px;padding-top:20px;border-top:1px solid var(--line)}
.foot-legal nav{display:flex;gap:6px 20px;flex-wrap:wrap}
@media (max-width:760px){.foot-grid{grid-template-columns:1fr}}

@media (prefers-reduced-motion:reduce){*{transition:none!important;scroll-behavior:auto!important}}
.foot-note{margin:10px 0 0;max-width:30em}

/* Ratgeber articles and legal pages. */
.article{max-width:800px;padding-bottom:clamp(48px,7vw,96px)}
.crumbs ol{list-style:none;display:flex;flex-wrap:wrap;gap:4px 8px;margin:8px 0 0;padding:0;font-size:13.5px;color:var(--muted)}
.crumbs li+li::before{content:"›";margin-right:8px;color:var(--faint)}
.crumbs a{color:var(--muted)}
.art-head{padding:clamp(24px,4vw,44px) 0 clamp(18px,3vw,28px)}
.eyebrow{margin:0 0 8px;font-size:13px;font-weight:600;color:var(--accent);letter-spacing:.02em}
.art-head h1{font-family:var(--display);font-size:clamp(30px,4.4vw,48px);line-height:1.08;letter-spacing:-.03em;margin:0 0 14px;text-wrap:balance}
.art-head .lead{font-size:18px;color:var(--muted);margin:0 0 14px}
.art-meta{display:flex;flex-wrap:wrap;gap:4px 18px;margin:0;color:var(--muted);font-size:14px}
.prose{font-size:17px;line-height:1.65}
.prose h2{font-family:var(--display);font-size:clamp(22px,2.4vw,28px);letter-spacing:-.02em;line-height:1.2;margin:1.9em 0 .5em;scroll-margin-top:16px}
.prose h3{font-size:19px;margin:1.6em 0 .4em}
.prose p,.prose ul,.prose ol{margin:0 0 1em}
.prose ul,.prose ol{padding-left:1.3em}
.prose li{margin:.3em 0}
.prose code{font-family:var(--mono);font-size:.88em;background:var(--surface);box-shadow:0 0 0 1px var(--line);border-radius:5px;padding:1px 5px;word-break:break-word}
.prose hr{border:0;border-top:1px solid var(--line);margin:2em 0}
.prose .table-wrap{overflow-x:auto;margin:0 0 1.2em;background:var(--surface);border-radius:10px;box-shadow:0 0 0 1px var(--line)}
.prose table{width:100%;border-collapse:collapse;font-size:15px}
.prose th,.prose td{text-align:left;vertical-align:top;padding:10px 14px;border-bottom:1px solid var(--line)}
.prose tr:last-child td{border-bottom:0}
.prose th{font-size:13px;color:var(--muted);font-weight:600}
.cta{margin:1.4em 0}
.cta .btn{font-size:16px}
.art-faq{margin-top:2.4em}
.art-faq h2{font-family:var(--display);font-size:clamp(22px,2.4vw,28px);letter-spacing:-.02em;margin:0 0 16px}
.tool-box{display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:14px 24px;margin:36px 0 0;padding:20px 22px;background:var(--surface);border-radius:12px;box-shadow:0 0 0 1px var(--line),0 12px 32px -16px rgba(40,36,90,.25)}
.tool-box b{display:block;font-size:17px}
.tool-box p{margin:2px 0 0;color:var(--muted);font-size:15px}
.disclaimer{margin:28px 0 0;padding:14px 16px;border-radius:10px;background:var(--warn-soft);color:var(--text);font-size:14.5px}
.sources{margin-top:32px;font-size:14.5px;color:var(--muted)}
.sources h2{font-size:17px;color:var(--text);margin:0 0 10px}
.sources ol{padding-left:1.3em;margin:0}
.sources li{margin:.45em 0;word-break:break-word}
.related{margin-top:56px}
.related h2{font-family:var(--display);font-size:24px;letter-spacing:-.02em;margin:0 0 16px}
.article>.cards{margin-top:8px}
.legal .prose{padding-top:clamp(20px,3vw,32px);font-size:16px}
.legal .prose h1{font-family:var(--display);font-size:clamp(30px,4vw,42px);letter-spacing:-.03em;line-height:1.1;margin:0 0 .6em}
.legal .prose h2{font-size:22px}
.legal .prose h3{font-size:17px;margin-top:1.4em}
@media print{
  nav.top,.crumbs,.site-foot,.tool-box,.related,.skip,.cta{display:none!important}
  body{background:#fff;color:#000}
  .qa details>*{display:block}
}