/*! tailwindcss v4.3.3 | MIT License | https://tailwindcss.com */
@layer theme{:root,:host{--font-sans:"Inter", "Inter Fallback", ui-sans-serif, system-ui, sans-serif;--font-mono:ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace;--spacing:.25rem;--default-font-family:var(--font-sans);--default-mono-font-family:var(--font-mono);--font-display:"Bricolage Grotesque", "Bricolage Fallback", ui-sans-serif, system-ui, sans-serif;--color-primary-50:oklch(96.3% .012 259.8);--color-primary-100:oklch(92.2% .024 259.8);--color-primary-200:oklch(84.4% .051 260.4);--color-primary-300:oklch(74.5% .081 259.2);--color-primary-400:oklch(62.4% .114 260.8);--color-primary-500:oklch(51.9% .131 261.1);--color-primary-600:oklch(43% .126 261.7);--color-primary-700:oklch(36.1% .108 262.2);--color-primary-800:oklch(30.4% .091 262.4);--color-primary-900:oklch(24.7% .072 262.4);--color-primary-950:oklch(19.8% .055 263.4);--color-ink-50:oklch(97.9% .003 264.5);--color-ink-100:oklch(95.5% .006 264.5);--color-ink-200:oklch(92.1% .01 261.8);--color-ink-300:oklch(86.2% .017 259.4);--color-ink-400:oklch(74.5% .026 259.8);--color-ink-500:oklch(61.4% .032 261.4);--color-ink-600:oklch(49.1% .035 262.4);--color-ink-700:oklch(40% .03 261.9);--color-ink-800:oklch(31.7% .031 264);--color-ink-900:oklch(24.8% .03 264.9);--color-accent-300:oklch(85.3% .1 61.5);--color-accent-400:oklch(79.1% .147 59.7);--color-slice-brutto:oklch(36.1% .108 262.2);--color-slice-rv:oklch(51.9% .131 261.1);--color-slice-kv:oklch(60% .1 187);--color-slice-pv:oklch(80% .085 185);--color-slice-alv:oklch(74.5% .081 259.2);--color-slice-umlagen:oklch(64% .03 260);--color-slice-bg:oklch(52% .13 295);--color-slice-zuschuss:oklch(85% .02 260);--radius-card:1rem;--radius-panel:1.5rem;--shadow-soft:0 1px 2px oklch(24.7% .072 262.4/.05), 0 12px 32px -12px oklch(24.7% .072 262.4/.18);--shadow-lift:0 2px 4px oklch(24.7% .072 262.4/.06), 0 22px 44px -16px oklch(24.7% .072 262.4/.28)}}@layer base{*,:after,:before,::backdrop{box-sizing:border-box;border:0 solid;margin:0;padding:0}::file-selector-button{box-sizing:border-box;border:0 solid;margin:0;padding:0}html,:host{-webkit-text-size-adjust:100%;tab-size:4;line-height:1.5;font-family:var(--default-font-family,-apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", "Noto Sans", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji");font-feature-settings:var(--default-font-feature-settings,normal);font-variation-settings:var(--default-font-variation-settings,normal);-webkit-tap-highlight-color:transparent}hr{height:0;color:inherit;border-top-width:1px}abbr:where([title]){-webkit-text-decoration:underline dotted;text-decoration:underline dotted}h1,h2,h3,h4,h5,h6{font-size:inherit;font-weight:inherit}a{color:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;text-decoration:inherit}b,strong{font-weight:bolder}code,kbd,samp,pre{font-family:var(--default-mono-font-family,ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace);font-feature-settings:var(--default-mono-font-feature-settings,normal);font-variation-settings:var(--default-mono-font-variation-settings,normal);font-size:1em}small{font-size:80%}sub,sup{vertical-align:baseline;font-size:75%;line-height:0;position:relative}sub{bottom:-.25em}sup{top:-.5em}table{text-indent:0;border-color:inherit;border-collapse:collapse}:-moz-focusring:where(:not(iframe)){outline:auto}progress{vertical-align:baseline}summary{display:list-item}ol,ul,menu{list-style:none}img,svg,video,canvas,audio,iframe,embed,object{vertical-align:middle;display:block}img,video{max-width:100%;height:auto}button,input,select,optgroup,textarea{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}::file-selector-button{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}:where(select:is([multiple],[size])) optgroup{font-weight:bolder}:where(select:is([multiple],[size])) optgroup option{padding-inline-start:20px}::file-selector-button{margin-inline-end:4px}::placeholder{opacity:1}@supports (not ((-webkit-appearance:-apple-pay-button))) or (contain-intrinsic-size:1px){::placeholder{color:currentColor}@supports (color:color-mix(in lab, red, red)){::placeholder{color:color-mix(in oklab, currentcolor 50%, transparent)}}}textarea{resize:vertical}::-webkit-search-decoration{-webkit-appearance:none}::-webkit-date-and-time-value{min-height:1lh;text-align:inherit}::-webkit-datetime-edit{display:inline-flex}::-webkit-datetime-edit-fields-wrapper{padding:0}::-webkit-datetime-edit{padding-block:0}::-webkit-datetime-edit-year-field{padding-block:0}::-webkit-datetime-edit-month-field{padding-block:0}::-webkit-datetime-edit-day-field{padding-block:0}::-webkit-datetime-edit-hour-field{padding-block:0}::-webkit-datetime-edit-minute-field{padding-block:0}::-webkit-datetime-edit-second-field{padding-block:0}::-webkit-datetime-edit-millisecond-field{padding-block:0}::-webkit-datetime-edit-meridiem-field{padding-block:0}::-webkit-calendar-picker-indicator{line-height:1}:-moz-ui-invalid{box-shadow:none}button,input:where([type=button],[type=reset],[type=submit]){appearance:button}::file-selector-button{appearance:button}::-webkit-inner-spin-button{height:auto}::-webkit-outer-spin-button{height:auto}[hidden]:where(:not([hidden=until-found])){display:none!important}html{scroll-behavior:smooth;-webkit-text-size-adjust:100%;scroll-padding-top:5.5rem}body{background:var(--color-ink-100);color:var(--color-ink-800);font-family:var(--font-sans);text-rendering:optimizelegibility;margin:0;font-size:1.0625rem;line-height:1.65}h1,h2,h3,h4{font-family:var(--font-display);color:var(--color-primary-900);letter-spacing:-.015em;text-wrap:balance;overflow-wrap:break-word;-webkit-hyphens:auto;hyphens:auto;hyphenate-limit-chars:14 5 5;font-weight:700;line-height:1.12}h1{letter-spacing:-.025em;font-size:clamp(2.25rem,1.55rem + 2.9vw,3.9rem);line-height:1.04}h2{font-size:clamp(1.75rem,1.4rem + 1.5vw,2.6rem)}h3{font-size:1.3rem}a{color:var(--color-primary-600);text-underline-offset:.18em;text-decoration-line:underline;text-decoration-thickness:.08em}a:hover{color:var(--color-primary-800);text-decoration-thickness:.14em}:focus-visible{outline:3px solid var(--color-primary-500);outline-offset:3px;border-radius:.25rem}::selection{background:var(--color-primary-200);color:var(--color-primary-950)}img,svg{max-width:100%}img{height:auto}@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,:before,:after{transition-duration:.001ms!important;animation-duration:.001ms!important;animation-iteration-count:1!important;animation-delay:0s!important}}}@layer components{.container{width:100%;max-width:74rem;padding-inline:var(--gutter);margin-inline:auto}.section{padding-block:clamp(3rem,2rem + 4vw,5.5rem)}.section-tight{padding-block:clamp(2rem,1.5rem + 2vw,3.5rem)}.section-white{background:#fff}.section-navy{background:var(--color-primary-900);color:var(--color-primary-100)}.section-navy h2,.section-navy h3{color:#fff}.eyebrow{letter-spacing:.08em;text-transform:uppercase;color:var(--color-primary-600);align-items:center;gap:.6rem;font-size:.8125rem;font-weight:650;display:inline-flex}.eyebrow:before{content:"";background:currentColor;border-radius:2px;width:1.6rem;height:3px}.lead{color:var(--color-ink-700);max-width:40rem;font-size:clamp(1.1rem,1.02rem + .4vw,1.3rem);line-height:1.55}.muted{color:var(--color-ink-600)}.sr-only{clip-path:inset(50%);white-space:nowrap;border:0;width:1px;height:1px;margin:-1px;padding:0;position:absolute;left:0;overflow:hidden}.btn,.brand,.nav-list a,.skip-link,.toc a,.footer-list a,.post-card-title a,.crumbs a,.footer-about a{text-decoration-line:none}.toc a:hover,.footer-list a:hover,.post-card-title a:hover,.footer-about a:hover{text-decoration-line:underline}.skip-link{z-index:100;background:var(--color-primary-900);color:#fff;border-radius:.6rem;padding:.75rem 1.1rem;font-weight:600;transition:top .15s;position:absolute;top:-4rem;left:1rem}.skip-link:focus{color:#fff;top:.75rem}.site-header{z-index:50;background:#eef0f4d1;position:sticky;top:0}@supports (color:color-mix(in lab, red, red)){.site-header{background:color-mix(in oklch, var(--color-ink-100) 82%, transparent)}}.site-header{-webkit-backdrop-filter:blur(14px)saturate(1.2);backdrop-filter:blur(14px)saturate(1.2);border-bottom:1px solid #0000;transition:border-color .2s,box-shadow .2s}.site-header.is-scrolled{border-bottom-color:var(--color-ink-200);box-shadow:0 8px 24px -18px oklch(24.7% .072 262.4/.4)}.header-inner{flex-wrap:wrap;justify-content:space-between;align-items:center;gap:.5rem 1.5rem;min-height:4rem;padding-block:.5rem;display:flex}.brand{font-family:var(--font-display);letter-spacing:-.01em;color:var(--color-primary-900);align-items:center;gap:.65rem;font-size:1.15rem;font-weight:700;text-decoration:none;display:inline-flex}.brand:hover{color:var(--color-primary-900)}.brand-light{color:var(--color-primary-600);font-weight:400}.brand-mark-base{fill:var(--color-primary-800)}.brand-mark-mid{fill:var(--color-primary-500)}.brand-mark-top{fill:var(--color-accent-400)}.site-nav{flex-wrap:wrap;align-items:center;gap:.5rem 1.25rem;display:flex}.nav-list{flex-wrap:wrap;gap:.15rem .4rem;margin:0;padding:0;list-style:none;display:flex}.nav-list a{min-height:2.5rem;color:var(--color-ink-800);border-radius:.6rem;align-items:center;padding:.35rem .8rem;font-size:.97rem;font-weight:560;text-decoration:none;transition:background .15s,color .15s;display:inline-flex}.nav-list a:hover{background:var(--color-primary-100);color:var(--color-primary-900)}.nav-list a[aria-current=page]{background:var(--color-primary-900);color:#fff}.nav-cta{min-height:2.5rem;padding:.4rem 1rem;font-size:.93rem}.nav-toggle{border:1.5px solid var(--color-ink-300);min-height:2.75rem;color:var(--color-primary-900);font:inherit;cursor:pointer;background:#fff;border-radius:.7rem;align-items:center;gap:.6rem;padding:.4rem .9rem;font-weight:600;display:none}.nav-toggle-bars,.nav-toggle-bars:before,.nav-toggle-bars:after{background:currentColor;border-radius:1px;width:1.1rem;height:2px;transition:transform .2s,opacity .2s;display:block}.nav-toggle-bars{position:relative}.nav-toggle-bars:before,.nav-toggle-bars:after{content:"";position:absolute;left:0}.nav-toggle-bars:before{top:-6px}.nav-toggle-bars:after{top:6px}.nav-toggle[aria-expanded=true] .nav-toggle-bars{background:0 0}.nav-toggle[aria-expanded=true] .nav-toggle-bars:before{transform:translateY(6px)rotate(45deg)}.nav-toggle[aria-expanded=true] .nav-toggle-bars:after{transform:translateY(-6px)rotate(-45deg)}@media (max-width:29.99rem){.header-inner{column-gap:.5rem}.brand{gap:.45rem;font-size:.95rem}.brand-mark{width:1.6rem;height:1.6rem}.nav-toggle{gap:.45rem;padding-inline:.6rem;font-size:.95rem}}@media (max-width:47.99rem){.js .nav-toggle{display:inline-flex}.js .site-nav{flex-direction:column;align-items:stretch;width:100%;padding-bottom:.75rem;display:none}.js .site-nav.is-open{display:flex}.js .nav-list{flex-direction:column}.js .nav-list a{width:100%;min-height:2.9rem}.js .nav-cta{justify-content:center;min-height:2.9rem}}.btn{min-height:2.9rem;font:inherit;cursor:pointer;border:1.5px solid #0000;border-radius:.8rem;justify-content:center;align-items:center;gap:.5rem;padding:.7rem 1.4rem;font-weight:620;line-height:1.2;text-decoration:none;transition:transform .18s,box-shadow .18s,background .18s,color .18s,border-color .18s;display:inline-flex}.btn:hover{transform:translateY(-2px)}.btn:active{transform:translateY(0)}.btn-primary{background:var(--color-primary-700);color:#fff;box-shadow:0 10px 22px -12px oklch(24.7% .072 262.4/.7)}.btn-primary:hover{background:var(--color-primary-800);color:#fff;box-shadow:var(--shadow-lift)}.btn-outline{border-color:var(--color-primary-700);color:var(--color-primary-800);background:0 0}.btn-outline:hover{background:var(--color-primary-700);color:#fff}.btn-quiet{border-color:var(--color-ink-300);color:var(--color-primary-800);background:#fff}.btn-quiet:hover{border-color:var(--color-primary-500);color:var(--color-primary-900);box-shadow:var(--shadow-soft)}.btn-light{color:var(--color-primary-900);background:#fff}.btn-light:hover{background:var(--color-primary-100);color:var(--color-primary-900)}.btn[target=_blank]:after{content:"↗";content:"↗" / "";font-size:.95em}.site-footer{background:var(--color-primary-950);color:var(--color-primary-200);padding-top:3.5rem;font-size:.95rem}.site-footer a{color:#fff;-webkit-text-decoration-color:var(--color-primary-400);-webkit-text-decoration-color:var(--color-primary-400);text-decoration-color:var(--color-primary-400)}.site-footer a:hover{color:var(--color-accent-300)}.footer-grid{grid-template-columns:1fr;gap:2.25rem;display:grid}@media (min-width:48rem){.footer-grid{grid-template-columns:1.4fr 1fr 1fr;gap:3rem}}.footer-brand{font-family:var(--font-display);color:#fff;margin:0 0 .75rem;font-size:1.3rem;font-weight:700}.footer-title{color:#fff;margin:0 0 .75rem;font-weight:650}.footer-list{gap:.15rem;margin:0;padding:0;list-style:none;display:grid}.footer-list a{align-items:center;min-height:2rem;display:inline-flex}.footer-about p{max-width:30rem;margin:0 0 .75rem}.footer-bottom{border-top:1px solid var(--color-primary-800);color:var(--color-primary-300);flex-wrap:wrap;justify-content:space-between;gap:.5rem 1.5rem;margin-top:2.5rem;padding-block:1.25rem 1.75rem;font-size:.875rem;display:flex}.footer-bottom p{margin:0}.reveal.is-pending{opacity:0;transform:translateY(18px)}.reveal{transition:opacity .6s,transform .6s}.hero{background-color:var(--color-ink-100);background-image:radial-gradient(60rem 28rem at 85% -10%,oklch(74.5% .081 259.2/.35),#0000 70%),repeating-linear-gradient(#0000 0 2.4rem,oklch(24.7% .072 262.4/.055) 2.4rem calc(2.4rem + 1px));padding-block:clamp(1.25rem,.8rem + 1.6vw,2.25rem) clamp(1.75rem,1rem + 2vw,2.75rem);position:relative;overflow:hidden}.hero-grid{grid-template-columns:minmax(0,1fr);align-items:center;gap:2.5rem;display:grid}@media (min-width:64rem){.hero-grid{grid-template-columns:minmax(0,1.12fr) minmax(0,.88fr);gap:3.5rem}}.hero-copy>*+*{margin-top:1.1rem}.hero-copy h1{margin-top:.8rem;font-size:clamp(2.2rem,1.55rem + 2.6vw,3.5rem)}.h1-lead{-webkit-hyphens:manual;hyphens:manual;color:var(--color-primary-600);letter-spacing:-.02em;margin-bottom:.15em;font-size:.72em;display:block}.hero-actions{flex-wrap:wrap;gap:.75rem;padding-top:.5rem;display:flex}.hero-facts{color:var(--color-ink-700);flex-wrap:wrap;gap:.5rem 1.5rem;margin:1.1rem 0 0;padding:0;font-size:.9rem;list-style:none;display:flex}.hero-facts li{align-items:center;gap:.5rem;display:inline-flex}.hero-facts li:before{content:"";background:var(--color-primary-500);border-radius:.15rem;width:.55rem;height:.55rem}.hero-visual{padding:1rem 0 1.75rem 1.25rem;position:relative}.hero-layer{transform:translate3d(0, var(--py,0px), 0);will-change:transform;border-radius:1.5rem;position:absolute}.hero-layer-1{background:var(--color-primary-200);opacity:.55;transform:translate3d(-.5rem, calc(var(--py,0px) * -1 - .25rem), 0) rotate(-2deg);inset:0 1.5rem 1.5rem 0}.hero-layer-2{background:var(--color-primary-500);opacity:.85;transform:translate3d(.15rem, calc(var(--py,0px) * -.5), 0) rotate(1.4deg);inset:.9rem .75rem .75rem .9rem}.ledger-card{box-shadow:var(--shadow-lift);transform:translate3d(0, calc(var(--py,0px) * .3), 0);background:#fff;border-radius:1.25rem;margin:0;padding:1.15rem 1.4rem 1rem;position:relative}.ledger-head{justify-content:space-between;align-items:flex-start;gap:1rem;margin-bottom:.5rem;display:flex}.ledger-title{color:var(--color-ink-600);margin:0;font-size:.9rem;line-height:1.4}.ledger-title strong{font-family:var(--font-display);color:var(--color-primary-900);font-size:1.05rem;display:block}.ledger-replay{border:1.5px solid var(--color-ink-300);min-height:2.25rem;color:var(--color-primary-700);font:inherit;cursor:pointer;background:0 0;border-radius:.6rem;flex:none;padding:.25rem .75rem;font-size:.85rem;font-weight:600}.ledger-replay:hover{border-color:var(--color-primary-500);background:var(--color-primary-50)}.js .ledger-replay{display:inline-flex}.ledger-replay{display:none}.ledger{font-variant-numeric:tabular-nums;margin:0;padding:0;font-size:.95rem;list-style:none}.ledger li{border-bottom:1px dashed var(--color-ink-300);justify-content:space-between;gap:1rem;padding-block:.3rem;display:flex}.ledger li>span:last-child{color:var(--color-ink-900);white-space:nowrap;font-weight:600}.ledger .ledger-base{font-weight:600}.ledger .ledger-base>span:first-child{color:var(--color-primary-900)}.ledger .ledger-total{border-bottom:0;border-top:2px solid var(--color-primary-900);flex-wrap:wrap;align-items:baseline;margin-top:.35rem;padding-top:.8rem}.ledger-total>span:first-child{font-family:var(--font-display);color:var(--color-primary-900);font-size:1.05rem;font-weight:700}.ledger .ledger-total .ledger-sum{font-family:var(--font-display);background:var(--color-primary-900);color:var(--color-accent-400);border-radius:.6rem;padding:.35rem .7rem;font-size:1.9rem;line-height:1}.ledger-bar{border-radius:.4rem;width:100%;height:auto;margin-top:1rem;display:block}.ledger-bar rect{transform-box:fill-box;transform-origin:0}.ledger-note{color:var(--color-ink-600);margin:.7rem 0 0;font-size:.85rem}@keyframes ledger-in{0%{opacity:0;transform:translateY(10px)}to{opacity:1;transform:none}}@keyframes bar-grow{0%{transform:scaleX(0)}to{transform:scaleX(1)}}.ledger.is-playing li{animation:.5s ease-out both ledger-in}.ledger.is-playing li:first-child{animation-delay:.2s}.ledger.is-playing li:nth-child(2){animation-delay:.8s}.ledger.is-playing li:nth-child(3){animation-delay:1.3s}.ledger.is-playing li:nth-child(4){animation-delay:1.8s}.ledger.is-playing li:nth-child(5){animation-delay:2.3s}.ledger.is-playing li:nth-child(6){animation-delay:2.8s}.ledger.is-playing li:nth-child(7){animation-delay:3.3s}.ledger.is-playing li:nth-child(8){animation-delay:.2s}.ledger.is-waiting li{opacity:0}.ledger-bar.is-waiting rect{transform:scaleX(0)}.ledger-bar.is-playing rect{animation:.45s ease-out both bar-grow}.ledger-bar.is-playing rect:first-child{animation-delay:.2s}.ledger-bar.is-playing rect:nth-child(2){animation-delay:.8s}.ledger-bar.is-playing rect:nth-child(3){animation-delay:1.3s}.ledger-bar.is-playing rect:nth-child(4){animation-delay:1.8s}.ledger-bar.is-playing rect:nth-child(5){animation-delay:2.3s}.ledger-bar.is-playing rect:nth-child(6){animation-delay:2.8s}.ledger-bar.is-playing rect:nth-child(7){animation-delay:3.3s}@media (prefers-reduced-motion:reduce){.js .ledger-replay{display:none}}@media (max-width:23.99rem){.ledger .ledger-total .ledger-sum{padding:.3rem .55rem;font-size:1.4rem}}@media (max-width:39.99rem){.hero-visual{padding:.75rem 0 1.5rem .5rem}.ledger-card{padding:1.1rem 1rem}.ledger{font-size:.9rem}.ledger-total .ledger-sum{font-size:1.6rem}}:root{--gutter:clamp(1.1rem, .6rem + 2vw, 2rem)}.photo-band{background:var(--color-ink-200);margin:0}.photo-band picture{display:block}.photo-band img{object-fit:cover;object-position:50% 28%;width:100%;height:clamp(15rem,31vw,27rem);display:block}.page-hero-photo{padding-bottom:clamp(1.25rem,.8rem + 1.5vw,2.25rem);overflow-x:clip}.page-hero-split{grid-template-columns:minmax(0,1fr);align-items:center;gap:1.75rem;display:grid}.page-hero-copy>*+*{margin-top:1.1rem}.page-hero-copy>h1+*{margin-top:0}.page-hero-figure{margin:0 calc(-1 * var(--gutter));background:var(--color-ink-200)}.page-hero-figure picture{display:block}.page-hero-figure img{aspect-ratio:3/2;object-fit:cover;object-position:62% 40%;width:100%;max-height:24rem;display:block}@media (min-width:64rem){.page-hero-figure img{max-height:none}.page-hero-split{grid-template-columns:minmax(0,1.05fr) minmax(0,.95fr);gap:3.5rem}.page-hero-figure{margin:0 calc(-1 * (var(--gutter) + max(0px, (100vw - 74rem) / 2))) 0 0;border-radius:var(--radius-panel) 0 0 var(--radius-panel);box-shadow:var(--shadow-lift);overflow:hidden}}.tool{padding-block:clamp(1rem,.6rem + 1.5vw,2rem) clamp(3rem,2rem + 4vw,5.5rem)}.tool-head{max-width:52rem;margin-bottom:1.25rem}.tool-title{margin:0 0 .6rem}.tool-privacy{color:var(--color-ink-700);margin:0;font-size:.97rem}.tool-grid{grid-template-columns:minmax(0,1fr);align-items:start;gap:1.25rem;display:grid}.tool-basic{order:1}.tool-result{order:2}.tool-advanced{order:3;gap:1.25rem;display:grid}@media (min-width:64rem){.tool-grid{grid-template-columns:minmax(0,1fr) minmax(0,27rem);grid-template-areas:"basic result""advanced result";column-gap:2rem}.tool-basic{grid-area:basic}.tool-advanced{grid-area:advanced}.tool-result{grid-area:result;position:sticky;top:5.25rem}}.tool-card{border:1px solid var(--color-ink-200);border-radius:var(--radius-card);min-width:0;box-shadow:var(--shadow-soft);background:#fff;margin:0;padding:1.4rem 1.4rem 1.5rem}.tool-card legend{float:left;width:100%;font-family:var(--font-display);color:var(--color-primary-900);margin:0 0 1rem;padding:0;font-size:1.12rem;font-weight:700}.tool-card legend+*{clear:both}.tool-details summary{cursor:pointer;font-family:var(--font-display);color:var(--color-primary-900);align-items:center;min-height:2.5rem;font-size:1.12rem;font-weight:700;display:flex}.tool-details[open] summary{margin-bottom:.75rem}.tool-actions{justify-content:flex-start;display:flex}.tool-submit{margin-top:1rem}#result-title:focus{outline:none}#result-title:focus-visible{outline:3px solid var(--color-primary-500);outline-offset:4px;border-radius:.25rem}.field-grid,.field-row{grid-template-columns:minmax(0,1fr);gap:1.1rem 1.25rem;display:grid}@media (min-width:40rem){.field-grid,.field-row{grid-template-columns:repeat(2,minmax(0,1fr))}}.field{flex-direction:column;gap:.35rem;min-width:0;display:flex}.field-notes{flex-direction:column;gap:.25rem;display:flex}.field-grid,.field-row{align-items:start}@supports (grid-template-rows:subgrid){.field-grid>.field,.field-row>.field{grid-row:span 3;grid-template-rows:subgrid;row-gap:.35rem;display:grid}}.field label{color:var(--color-ink-900);font-size:.95rem;font-weight:600;line-height:1.35}.input-wrap{position:relative}.input-wrap input,.input-wrap select{border:1.5px solid var(--color-ink-400);width:100%;min-height:3rem;color:var(--color-ink-900);font:inherit;font-variant-numeric:tabular-nums;text-align:right;background:#fff;border-radius:.7rem;padding:.55rem 3.2rem .55rem .9rem;font-weight:560;transition:border-color .15s,box-shadow .15s}.input-wrap select{text-align:left;appearance:auto;padding-right:.9rem}.input-wrap input:hover,.input-wrap select:hover{border-color:var(--color-primary-400)}.input-wrap input:focus,.input-wrap select:focus{border-color:var(--color-primary-600);outline:none;box-shadow:0 0 0 4px oklch(51.9% .131 261.1/.25)}.input-wrap input[aria-invalid=true]{border-color:#b3261e;box-shadow:0 0 0 3px #f9dedc}.unit{color:var(--color-ink-600);pointer-events:none;font-size:.9rem;font-weight:600;position:absolute;top:50%;right:.9rem;transform:translateY(-50%)}.field-hint{color:var(--color-ink-600);margin:0;font-size:.85rem;line-height:1.45}.field-source{display:inline}.field-hint a{color:var(--color-primary-700)}.field-error{color:#8c1d18;margin:0;font-size:.85rem;font-weight:600}.field-error:before{content:"Fehler: "}.badge-check{color:#5c4300;letter-spacing:.02em;background:#fff3c4;border:1px solid #b98a00;border-radius:.4rem;padding:.05rem .5rem;font-size:.78rem;font-weight:700;display:inline-block}.field-check .input-wrap input{border-style:dashed;border-color:#b98a00}.notice{border-left:4px solid var(--color-primary-500);background:var(--color-primary-50);color:var(--color-primary-900);border-radius:.5rem;margin:0 0 1rem;padding:.8rem 1rem;font-size:.93rem}.result-card{border-radius:var(--radius-panel);box-shadow:var(--shadow-lift);background:#fff;overflow:hidden}.result-head{background:var(--color-primary-900);color:var(--color-primary-100);background-image:radial-gradient(24rem 12rem at 100% 0,oklch(51.9% .131 261.1/.55),#0000 70%);padding:1.6rem 1.6rem 1.4rem}.result-label{font-family:var(--font-sans);letter-spacing:.01em;color:var(--color-primary-200);margin:0;font-size:.95rem;font-weight:600}.result-main{margin:.35rem 0 1.1rem}.result-number{font-family:var(--font-display);letter-spacing:-.03em;color:var(--color-accent-400);font-variant-numeric:tabular-nums;font-size:clamp(2.6rem,2rem + 3vw,3.7rem);font-weight:700;line-height:1;display:block}.result-facts{grid-template-columns:repeat(3,minmax(0,1fr));gap:.75rem;margin:0;display:grid}.result-facts div{border-top:1px solid oklch(100% 0 0/.2);padding-top:.75rem}.result-facts dt{color:var(--color-primary-200);font-size:.8rem;line-height:1.3}.result-facts dd{font-family:var(--font-display);color:#fff;font-variant-numeric:tabular-nums;margin:.2rem 0 0;font-size:1.2rem;font-weight:650}@media (max-width:29.99rem){.result-facts{grid-template-columns:1fr 1fr}}.notices{gap:.5rem;margin:1rem 0 0;padding:0;list-style:none;display:grid}.notices li{color:#fff;background:oklch(100% 0 0/.1);border-radius:.6rem;padding:.6rem .8rem;font-size:.88rem;line-height:1.45}.notices a{color:#fff}.result-chart{padding:1.4rem 1.6rem 1.6rem}.chart-title{margin:0 0 .9rem;font-size:1.05rem}.chart-wrap{justify-content:center;margin-bottom:1.1rem;display:flex}.pie{width:min(100%,13.5rem);height:auto;overflow:visible}.pie-slice{stroke:#fff;stroke-width:1.5px;stroke-linejoin:round;transition:opacity .2s}.pie-brutto,.pie-lohn{fill:var(--color-slice-brutto)}.pie-rv{fill:var(--color-slice-rv)}.pie-kv{fill:var(--color-slice-kv)}.pie-pv{fill:var(--color-slice-pv)}.pie-alv,.pie-tax{fill:var(--color-slice-alv)}.pie-umlagen{fill:var(--color-slice-umlagen)}.pie-bg{fill:var(--color-slice-bg)}.pie-zuschuss{fill:var(--color-slice-zuschuss)}.legend{border-collapse:collapse;font-variant-numeric:tabular-nums;width:100%;font-size:.9rem}.legend th,.legend td{border-top:1px solid var(--color-ink-200);text-align:right;padding:.45rem 0;font-weight:500}.legend thead th{color:var(--color-ink-600);border-top:0;font-size:.78rem;font-weight:650}.legend th:first-child{text-align:left}.legend tbody th{color:var(--color-ink-800);font-weight:560}.legend td{white-space:nowrap;color:var(--color-ink-900);padding-left:.75rem}.swatch{vertical-align:-.05rem;border-radius:.2rem;width:.8rem;height:.8rem;margin-right:.55rem;display:inline-block}.swatch-brutto,.swatch-lohn{background:var(--color-slice-brutto)}.swatch-rv{background:var(--color-slice-rv)}.swatch-kv{background:var(--color-slice-kv)}.swatch-pv{background:var(--color-slice-pv)}.swatch-alv,.swatch-tax{background:var(--color-slice-alv)}.swatch-umlagen{background:var(--color-slice-umlagen)}.swatch-bg{background:var(--color-slice-bg)}.swatch-zuschuss{background:var(--color-slice-zuschuss)}.result-note{color:var(--color-primary-200);margin:1rem 0 0;font-size:.88rem;line-height:1.5}.result-note strong{color:#fff}@media (max-width:29.99rem){.result-head{padding:1.3rem 1.1rem 1.2rem}.result-chart{padding:1.2rem 1rem 1.3rem}.legend{font-size:.85rem}.legend td{padding-left:.5rem}.legend tbody th{overflow-wrap:anywhere}.tool-card{padding:1.1rem 1rem 1.25rem}}.section-head{max-width:46rem;margin-bottom:2rem}.section-head h2{margin:.75rem 0}.section-head p{color:var(--color-ink-700);margin:0}.formula{border-left:5px solid var(--color-primary-700);font-family:var(--font-display);color:var(--color-primary-900);box-shadow:var(--shadow-soft);background:#fff;border-radius:.5rem;margin:0 0 1.5rem;padding:1.1rem 1.3rem;font-size:clamp(1.05rem,.95rem + .5vw,1.3rem);line-height:1.5}.table-wrap{border-radius:var(--radius-card);box-shadow:var(--shadow-soft);background:#fff;overflow-x:auto}.data-table{font-variant-numeric:tabular-nums;border-collapse:collapse;width:100%;min-width:34rem;font-size:.97rem}.data-table caption{text-align:left;font-family:var(--font-display);color:var(--color-primary-900);padding:1rem 1.25rem .25rem;font-size:1.1rem;font-weight:700}.data-table th,.data-table td{text-align:left;border-top:1px solid var(--color-ink-200);vertical-align:top;padding:.7rem 1.25rem}.data-table thead th{text-transform:uppercase;letter-spacing:.06em;color:var(--color-ink-600);background:var(--color-ink-50);border-top:0;font-size:.8rem}.data-table tbody th{color:var(--color-ink-900);font-weight:600}.data-table td.num,.data-table th.num{text-align:right;white-space:nowrap;font-variant-numeric:tabular-nums}.data-table tfoot th,.data-table tfoot td{border-top:2px solid var(--color-primary-900);color:var(--color-primary-900);background:var(--color-primary-50);font-weight:700}.table-note{color:var(--color-ink-600);margin:.9rem 0 0;font-size:.9rem}.bento{grid-template-columns:minmax(0,1fr);gap:1rem;display:grid}@media (min-width:40rem){.bento{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (min-width:64rem){.bento{grid-template-columns:repeat(6,minmax(0,1fr));gap:1.1rem}.bento-a{grid-area:span 2/span 3}.bento-b,.bento-c{grid-column:span 3}.bento-d,.bento-e,.bento-f{grid-column:span 2}}.tile{border-radius:var(--radius-panel);box-shadow:var(--shadow-soft);background:#fff;flex-direction:column;gap:.6rem;padding:1.5rem;transition:opacity .6s,transform .3s,box-shadow .2s;display:flex}.tile:hover{box-shadow:var(--shadow-lift);transform:translateY(-3px)}.tile h3{margin:0;font-size:1.2rem}.tile p{color:var(--color-ink-700);margin:0;font-size:.97rem}.tile-dark{background:var(--color-primary-900);color:var(--color-primary-100)}.tile-dark h3{color:#fff}.tile-dark p{color:var(--color-primary-100)}.tile-dark a{color:#fff}.tile .tile-big{font-family:var(--font-display);letter-spacing:-.03em;color:var(--color-primary-700);font-size:clamp(2.2rem,1.6rem + 2vw,3.2rem);font-weight:700;line-height:1}.tile-dark .tile-big{color:var(--color-primary-200)}.tile .tile-big{font-size:clamp(2.2rem,1.6rem + 2vw,3.2rem)}.tile-list{gap:.35rem;margin:.4rem 0 0;padding:0;font-size:.95rem;list-style:none;display:grid}.tile-list li{border-bottom:1px dashed oklch(100% 0 0/.25);justify-content:space-between;gap:1rem;padding-block:.35rem;display:flex}.tile-list li span:last-child{color:#fff;white-space:nowrap;font-weight:650}.tile-link{margin-top:auto;padding-top:.5rem;font-weight:620}.tile-link a{text-decoration-thickness:2px}.card-grid{grid-template-columns:minmax(0,1fr);gap:1.25rem;display:grid}@media (min-width:48rem){.card-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (min-width:64rem){.card-grid-3{grid-template-columns:repeat(3,minmax(0,1fr))}}.post-card{border-radius:var(--radius-panel);box-shadow:var(--shadow-soft);background:#fff;flex-direction:column;transition:opacity .6s,transform .3s,box-shadow .22s;display:flex;overflow:hidden}.post-card:hover{box-shadow:var(--shadow-lift);transform:translateY(-4px)}.post-card-image{aspect-ratio:3/2;background:var(--color-primary-100);display:block;overflow:hidden}.post-card-image img{object-fit:cover;width:100%;height:100%;transition:transform .5s;display:block}.post-card:hover .post-card-image img{transform:scale(1.03)}.post-card-body{flex-direction:column;flex:1;gap:.6rem;padding:1.35rem 1.4rem 1.5rem;display:flex}.post-card-body .meta{color:var(--color-ink-600);flex-wrap:wrap;align-items:center;gap:.5rem .75rem;margin:0;font-size:.85rem;display:flex}.chip{background:var(--color-primary-100);color:var(--color-primary-800);border-radius:99px;padding:.1rem .65rem;font-size:.78rem;font-weight:650;display:inline-block}.post-card-body .byline{color:var(--color-ink-700);font-weight:560}.post-card-title{margin:0;font-size:1.3rem}.post-card-title a{color:var(--color-primary-900);text-decoration:none}.post-card-title a:hover{color:var(--color-primary-600);text-decoration:underline}.post-card-text{color:var(--color-ink-700);margin:0;font-size:.97rem}.post-card-more{margin:auto 0 0;padding-top:.5rem;font-weight:620}.post-card-featured{grid-column:1/-1}@media (min-width:48rem){.post-card-featured{grid-template-columns:minmax(0,1.15fr) minmax(0,.85fr);display:grid}.post-card-featured .post-card-image{aspect-ratio:auto;min-height:100%}.post-card-featured .post-card-body{justify-content:center;padding:clamp(1.5rem,1rem + 2vw,2.5rem)}.post-card-featured .post-card-title{font-size:clamp(1.5rem,1.2rem + 1vw,2.05rem)}.post-card-featured .post-card-text{font-size:1.05rem}}.page-card{border-radius:var(--radius-panel);box-shadow:var(--shadow-soft);background:#fff;flex-direction:column;gap:.75rem;padding:1.75rem;transition:opacity .6s,transform .3s,box-shadow .2s;display:flex}.page-card:hover{box-shadow:var(--shadow-lift);transform:translateY(-3px)}.page-card h3{margin:0;font-size:1.35rem}.page-card p{color:var(--color-ink-700);margin:0}.page-card .tile-link{margin-top:auto}.cta-band{border-radius:var(--radius-panel);background:var(--color-primary-900);color:var(--color-primary-100);background-image:radial-gradient(30rem 16rem at 100% 0,oklch(51.9% .131 261.1/.55),#0000 70%),repeating-linear-gradient(#0000 0 2.4rem,oklch(100% 0 0/.05) 2.4rem calc(2.4rem + 1px));padding:clamp(2rem,1.5rem + 2vw,3.25rem);position:relative;overflow:hidden}.cta-band h2{color:#fff;max-width:34rem;margin:.6rem 0 .8rem}.cta-band p{max-width:38rem;margin:0 0 1.5rem}.cta-band .eyebrow{color:var(--color-primary-200)}.cta-links{flex-wrap:wrap;align-items:center;gap:.75rem 1.5rem;display:flex}.cta-links a:not(.btn){color:#fff}.faq{grid-template-columns:minmax(0,1fr);gap:.75rem;max-width:52rem;display:grid}.faq details{border:1px solid var(--color-ink-200);box-shadow:var(--shadow-soft);background:#fff;border-radius:.9rem}.faq summary{min-height:3.25rem;color:var(--color-primary-900);cursor:pointer;overflow-wrap:anywhere;justify-content:space-between;align-items:center;gap:1rem;padding:.75rem 1.25rem;font-weight:620;list-style:none;display:flex}.faq summary::-webkit-details-marker{display:none}.faq summary:after{content:"+";background:var(--color-primary-100);width:1.6rem;height:1.6rem;color:var(--color-primary-800);border-radius:50%;flex:none;place-items:center;font-weight:700;transition:transform .2s;display:inline-grid}.faq details[open] summary:after{content:"–"}.faq .faq-answer{color:var(--color-ink-700);overflow-wrap:anywhere;padding:0 1.25rem 1.1rem}.faq .faq-answer p{margin:0 0 .75rem}.faq .faq-answer p:last-child{margin-bottom:0}.source-list{color:var(--color-ink-700);gap:.4rem;margin:0;padding-left:1.2rem;font-size:.95rem;display:grid}.source-list a{overflow-wrap:anywhere}.steps{counter-reset:step;gap:.9rem;margin:0;padding:0;list-style:none;display:grid}.steps li{counter-increment:step;padding-left:3rem;position:relative}.steps li:before{content:counter(step);background:var(--color-primary-900);color:#fff;width:2.1rem;height:2.1rem;font-family:var(--font-display);border-radius:.6rem;place-items:center;font-weight:700;display:grid;position:absolute;top:.05rem;left:0}.steps strong{color:var(--color-primary-900)}.page-hero{background-image:repeating-linear-gradient(#0000 0 2.4rem,oklch(24.7% .072 262.4/.05) 2.4rem calc(2.4rem + 1px));padding-block:clamp(2rem,1.2rem + 3vw,4rem) clamp(1rem,.5rem + 1.5vw,2rem)}.page-hero h1{max-width:52rem;margin:.9rem 0 1rem}.page-hero .container>*+*{margin-top:1.1rem}.page-hero .container>h1+*{margin-top:0}.page-hero .hero-facts{margin-top:1.25rem}.inline-links{flex-wrap:wrap;gap:.5rem 1.25rem;margin:1rem 0 0;padding:0;list-style:none;display:flex}.crumbs{color:var(--color-ink-600);flex-wrap:wrap;gap:.25rem .5rem;margin:0;padding:0;font-size:.9rem;list-style:none;display:flex}.crumbs li+li:before{content:"›";color:var(--color-ink-500);margin-right:.5rem}.crumbs a{color:var(--color-primary-700)}.post-hero{background-image:repeating-linear-gradient(#0000 0 2.4rem,oklch(24.7% .072 262.4/.05) 2.4rem calc(2.4rem + 1px));padding-block:clamp(1.5rem,1rem + 2vw,3rem) 0}.post-hero h1{max-width:46rem;margin:1rem 0;font-size:clamp(2rem,1.5rem + 2.4vw,3.3rem)}.post-meta{color:var(--color-ink-700);flex-wrap:wrap;align-items:center;gap:.4rem 1.25rem;margin:0 0 1.5rem;padding:0;font-size:.93rem;list-style:none;display:flex}.post-meta strong{color:var(--color-ink-900);font-weight:650}.post-hero-grid{grid-template-columns:minmax(0,1fr);align-items:center;gap:1.75rem;padding-bottom:clamp(1.5rem,1rem + 2vw,2.5rem);display:grid}@media (min-width:64rem){.post-hero-grid{grid-template-columns:minmax(0,1.15fr) minmax(0,.85fr);gap:3rem}}.post-cover{border-radius:var(--radius-panel);box-shadow:var(--shadow-lift);background:var(--color-primary-100);margin:0;overflow:hidden}.post-cover img{width:100%;height:auto;display:block}@media (max-width:47.99rem){.post-cover{margin-inline:calc(-1 * var(--gutter));border-radius:0}}.post-layout{grid-template-columns:minmax(0,1fr);gap:2rem;padding-block:clamp(2rem,1.5rem + 2vw,3.5rem) clamp(3rem,2rem + 3vw,5rem);display:grid}@media (min-width:64rem){.post-layout{grid-template-columns:15rem minmax(0,42rem);justify-content:center;align-items:start;column-gap:3.5rem}.toc{position:sticky;top:5.5rem}}.toc{border-radius:var(--radius-card);box-shadow:var(--shadow-soft);background:#fff;padding:1.1rem 1.2rem;font-size:.93rem}.toc h2{font-size:1rem;font-family:var(--font-sans);letter-spacing:0;margin:0 0 .6rem;font-weight:700}.toc ol{counter-reset:toc;gap:.15rem;margin:0;padding:0;list-style:none;display:grid}.toc li{counter-increment:toc}.toc a{overflow-wrap:anywhere;min-height:2rem;color:var(--color-ink-800);align-items:baseline;gap:.6rem;padding-block:.2rem;line-height:1.35;text-decoration:none;display:flex}.toc a:before{content:counter(toc) ".";width:1.3rem;color:var(--color-primary-600);flex:none;font-weight:650}.toc a:hover{color:var(--color-primary-700);text-decoration:underline}.prose{color:var(--color-ink-800);font-size:1.0625rem;line-height:1.75}.prose>*+*{margin-top:1.1rem}.prose h2{margin-top:2.6rem;font-size:clamp(1.55rem,1.3rem + 1vw,2.05rem)}.prose h2+*{margin-top:.8rem}.prose h3{margin-top:1.8rem;font-size:1.25rem}.prose a{font-weight:560}.prose ul,.prose ol{gap:.4rem;padding-left:1.3rem;display:grid}.prose li::marker{color:var(--color-primary-500);font-weight:700}.prose strong{color:var(--color-ink-900)}.prose .answer{border-left:5px solid var(--color-primary-700);box-shadow:var(--shadow-soft);color:var(--color-ink-900);background:#fff;border-radius:.5rem;padding:1.1rem 1.3rem;font-size:1.1rem}.prose .data-table{min-width:30rem;font-size:.92rem}.prose .data-table th,.prose .data-table td{padding:.6rem .8rem}.prose .data-table caption{padding:.9rem .8rem .25rem}.prose .table-wrap{margin-block:1.4rem}.prose .example{border-radius:var(--radius-card);background:var(--color-primary-50);border:1px solid var(--color-primary-200);padding:1.25rem 1.4rem}.prose .example>*+*{margin-top:.7rem}.prose .example-title{font-family:var(--font-display);color:var(--color-primary-900);margin:0;font-size:1.1rem;font-weight:700}.prose .small{color:var(--color-ink-600);font-size:.9rem}.checklist{gap:.6rem;margin:0;padding:0;list-style:none;display:grid}.prose .checklist{padding-left:0}.checklist li{box-shadow:var(--shadow-soft);background:#fff;border-radius:.8rem;padding:.7rem 1rem .7rem 3rem;position:relative}.checklist li:before{content:"";border:2px solid var(--color-primary-600);background:var(--color-primary-50);border-radius:.35rem;width:1.3rem;height:1.3rem;position:absolute;top:.95rem;left:1rem}.checklist li:after{content:"";border-right:2.5px solid var(--color-primary-700);border-bottom:2.5px solid var(--color-primary-700);width:.36rem;height:.66rem;position:absolute;top:1.12rem;left:1.42rem;transform:rotate(40deg)}.post-end{gap:1.5rem;padding-bottom:clamp(3rem,2rem + 3vw,5rem);display:grid}.author-box{border-left:5px solid var(--color-primary-700);border-radius:.5rem var(--radius-card) var(--radius-card) .5rem;max-width:46rem;box-shadow:var(--shadow-soft);background:#fff;padding:1.25rem 1.5rem 1.4rem}.author-box>*{margin:0}.author-box>*+*{margin-top:.35rem}.author-box-label{font-family:var(--font-sans);letter-spacing:.08em;text-transform:uppercase;color:var(--color-ink-600);font-size:.8rem;font-weight:700}.author-box-name{font-family:var(--font-display);color:var(--color-primary-900);margin-top:.6rem;font-size:1.3rem;font-weight:700}.author-box-role{color:var(--color-ink-800);font-weight:600}.author-box-bio{color:var(--color-ink-700);font-size:.97rem}.author-box-link{margin-top:.75rem;font-weight:620}.related{gap:.75rem;margin:0;padding:0;list-style:none;display:grid}.related a{font-weight:600}.blog-hero p{margin:0}.feed-link{font-size:.95rem}}@layer utilities{.sr-only{clip-path:inset(50%);white-space:nowrap;border-width:0;width:1px;height:1px;margin:-1px;padding:0;position:absolute;overflow:hidden}.static{position:static}.container{width:100%}@media (min-width:40rem){.container{max-width:40rem}}@media (min-width:48rem){.container{max-width:48rem}}@media (min-width:64rem){.container{max-width:64rem}}@media (min-width:80rem){.container{max-width:80rem}}@media (min-width:96rem){.container{max-width:96rem}}.mt-8{margin-top:calc(var(--spacing) * 8)}.hidden{display:none}.resize{resize:both}}@font-face{font-family:Inter;src:url(/fonts/inter-var-latin.woff2)format("woff2");font-weight:100 900;font-style:normal;font-display:swap}@font-face{font-family:Bricolage Grotesque;src:url(/fonts/bricolage-var-latin.woff2)format("woff2");font-weight:200 800;font-style:normal;font-display:swap}@font-face{font-family:Inter Fallback;src:local(Arial);size-adjust:107.7%;ascent-override:89.9%;descent-override:22.4%;line-gap-override:0%}@font-face{font-family:Bricolage Fallback;src:local(Arial Bold),local(Arial);font-weight:700;size-adjust:104.2%;ascent-override:89.2%;descent-override:25.9%;line-gap-override:0%}