<html><head><meta name="color-scheme" content="light dark"></head><body><pre style="word-wrap: break-word; white-space: pre-wrap;">/* RESET ------------------------------------- */
html, body, div, span, applet, object, iframe, h1, h2, h3, h4, h5, h6, p, blockquote, pre, a, abbr, acronym, address, big, cite, code, del, dfn, em, img, ins, kbd, q, s, samp, small, strike, strong, sub, sup, tt, var, b, u, i, center, dl, dt, dd, ol, ul, li, fieldset, form, label, legend, table, caption, tbody, tfoot, thead, tr, th, td, article, aside, canvas, details, embed, figure, figcaption, fuss, kopf, hgroup, menu, nav, output, ruby, section, summary, time, mark, audio, video {
  margin: 0;
  padding: 0;
  border: 0;
  font-size: 100%;
  font: inherit;
  vertical-align: baseline;
}
/* HTML5 display-role reset for older bzeilesers */
article, aside, details, figcaption, figure, fuss, kopf, hgroup, menu, nav, section {
  display: block;
}
body {
  line-height: 1;
  font-size: 100.01%;
  height: 100.1%;
}
ol, ul {
  list-style: none;
}
blockquote, q {
  quotes: none;
}
blockquote:before, blockquote:after, q:before, q:after {
  content: '';
  content: none;
}
table {
  border-collapse: collapse;
  border-spacing: 0;
}
div {
  position: relative;
  min-width: 0;
}
strong {
  font-weight: 600;
}
em {
  font-style: italic;
}
/* Ende RESET ---------------------------------- */
html {
  height: 101%;
}
body {
  font-family: 'Source Sans Pro', 'Arial', 'Helvetica', Sans-Serif;
  background-color: #fff;
  text-align: center;
  font-weight: 400;
  letter-spacing: 0px;
  letter-spacing: 0.1px;
  color: #5d6167;
  color: #000;
  background: url(../images/seitenhg.png);
  background-attachment: fixed;
}
/* Beginn Grid-System -------------------- */
* {
  -moz-box-sizing: border-box;
  -webkit-box-sizing: border-box;
  box-sizing: border-box;
}
/* Layout -------------------------------------- */
#logobox {
  position: fixed;
  top: 0;
  left: 0;
  background-color: #fef8de;
  width: 75%;
  height: 105px;
  line-height: 105px;
  border: 0px solid #000;
  border-bottom: 1px solid #e3ecf7;
  text-align: left;
  z-index: 1100;
}
#logobox p#logo {
  position: relative;
  float: left;
  width: 50%;
  height: 105px;
  line-height: 105px;
  padding-left: 3%;
  border: 0px solid red;
}
#logobox p#logo img {
  position: absolute;
  top: 25%;
  display: inline-block;
  width: 80%;
  max-width: 350px;
  height: auto;
  /*	height: 52%;
	line-height: 52%;*/
  border: 0px solid red;
}
#logobox .boxrechts {
  position: relative;
  float: right;
  padding-right: 2%;
  padding-top: 20px;
  height: 105px;
  width: 50%;
	  background-color: #194e91;
}
#logobox p.tel {
  position: relative;
  color: #fff;
  font-size: 0.80em;
  border: 0px solid red;
  text-align: right;
  line-height: 100%;
  padding-bottom: 5px;
}
#logobox p.tel a {
  text-decoration: none;
  color: #fff;
}
#logobox p.tel a:hover {
  text-decoration: none;
  color: #fff;
}
#logobox p#loginbutton {}
#logobox p#loginbutton a {
  font-size: 13px;
  font-size: 0.8em;
  color: #fff;
  text-decoration: none;
}
#seite {
  margin-top: 150px;
  width: 100%;
}
#hauptspalte {
  position: relative;
  border: 0px solid #000;
  padding-top: 0px;
  width: 75%;
  /*	background-image: url('../images/hg1.png');*/
  z-index: 900;
}
#navigation {
  position: fixed;
  width: 25%;
  height: 110%;
  right: 0%;
  top: -60px;
  /*	background: url(../images/hg3.png);	*/
  background-color: #fef8de;
  border-left: 0px solid #fff;
  padding: 2%;
  padding-top: 95px;
  z-index: 3050;
  box-shadow: inset 0 0px 7px rgba(25, 78, 145, 0.8);
}
.hgfarbe {
  background: #fff;
  margin: 0 auto;
  width: 90%;
  max-width: 1100px;
  padding: 0px;
  padding-top: 0px;
  padding-bottom: 10px;
  border: 0px solid #d8e1ed;
}
.rahmen, .kopfbild {
  width: 100%;
  z-index: 200;
  margin: 0 auto;
}
.kopfbild {
  margin-top: 40px;
  margin-bottom: 40px;
  border: 0px solid #ccd8e7;
  border-bottom: 0px solid #e8edf4;
}
.kopfbild img {
  width: 100%;
  height: auto;
}
.einleitung .boxinfo {
  float: left;
  width: 70%;
}
.einleitung .clearfix img#topstb1 {
  float: right;
  width: 25%;
  height: auto;
  margin-top: 1.2em;
  margin-left: 3%;
}
.rahmen {
  width: 75%;
}
.rahmen .einleitung, .rahmen.einleitung {
  margin: 0 auto;
  text-align: left;
}
.inhalte {
  text-align: left;
  margin-bottom: 50px;
  -webkit-hyphens: auto;
  -moz-hyphens: auto;
  -ms-hyphens: auto;
  hyphens: auto;
}
.box {
  margin-top: 30px;
  padding: 30px;
}
#fuss {
  position: relative;
  margin-top: 200px;
  height: 250px;
  width: 100%;
  background-image: url(../bilder/fussbild1.jpg);
  background-repeat: no-repeat;
  background-position: center middle;
  -o-background-size: 100% 100%, auto;
  -moz-background-size: 100% 100%, auto;
  -webkit-background-size: 100% 100%, auto;
  background-size: 100% 100%, auto;
  background-size: cover;
  z-index: 200;
}
#fuss img#topstb {
  display: none;
  position: absolute;
  top: -100px;
  left: 5%;
  width: 150px;
  height: auto;
  z-index: 985;
  border: 10px solid #fff;
  background: #fff;
  border-radius: 100%;
}
#fuss p#hrag {
  position: absolute;
  right: 5%;
  top: 20px;
  z-index: 985;
  background: #fff;
  padding: 12px;
  font-size: 0.75em;
  color: #000;
  line-height: 140%;
  text-align: right;
  /*font-family: 'Source Serif Pro', 'Times New Roman', 'Times', Serif;*/
  border: 0px solid #ccd8e7; /*box-shadow: 0 0px 4px rgba(25, 78, 145, 0.7);*/
}
#fuss p#hrag a {
  color: #000;
}
#fuss p#slogan {
  position: absolute;
  right: 5%;
  top: -50px;
  z-index: 985;
  background: #fff;
  padding: 10px;
  font-size: 1.0em;
  color: #054c88;
  font-family: 'Source Serif Pro', 'Times New Roman', 'Times', Serif;
  border: 0px solid #ccd8e7; /*box-shadow: 0 0px 4px rgba(25, 78, 145, 0.7);*/
}
img#fussbild {
  position: absolute;
  bottom: 0;
  left: 0;
  width: 100%;
  height: auto;
  margin-top: 60px;
  border-top: 0px solid #ccd8e7;
  z-index: 980; /*	*/
}
/* zwei spalten */
.row {
  width: 100%;
  margin-bottom: 20px;
  border: 0px solid #000;
}
.col1-2 {
  float: left;
  width: 48%;
  margin-right: 2%;
}
.col2-2 {
  float: left;
  width: 50%;
  padding-left: 35px;
  text-align: left;
}
.col1-2b {
  float: left;
  width: 48%;
  text-align: left;
}
.col2-2b {
  float: right;
  width: 48%;
  text-align: left;
}
.colbig {
  float: left;
  width: 60%;
}
.colsmall {
  float: right;
  width: 33.33%;
}
.hg1 { /* hellgrau */
  background-color: #e6ecf3;
  height: auto;
  background: url(../images/hg1.png);
}
.hg2 { /* blau */
  background-color: #194e91;
  padding-top: 40px;
  padding-bottom: 40px;
}
.hg3 { /* hellblau */
  background-color: #e6ecf3;
  color: #194e91;
}
.bild img {
  width: 100%;
  height: auto;
}
p.navaus a, p.navein a {
  display: none;
}
/* Textformatierungen -------------------- */
h1, h2, h3, h4, h5, h6, .einleitung {
  /*-webkit-hyphens: none;
	-moz-hyphens: none;
	-ms-hyphens: none;
	hyphens: none;*/
}
h1, h2, .nohyphens {
  -webkit-hyphens: none;
  -moz-hyphens: none;
  -ms-hyphens: none;
  hyphens: none;
}
.inhalte h1 {
  font-family: 'Source Serif Pro', 'Times New Roman', 'Times', Serif;
  font-size: 40px;
  font-size: 1.6em;
  font-weight: 400;
  color: #054c88;
  line-height: 130%;
}
.inhalte h2 {
  font-family: 'Source Serif Pro', 'Times New Roman', 'Times', Serif;
  font-size: 20px;
  font-size: 1.2em;
  font-weight: 500;
  color: #054c88;
  line-height: 120%;
  margin-top: 1.8em;
  margin-bottom: 0.80em;
}
.inhalte h1 + h2 {
  margin-top: 0.8em;
}
.inhalte .fbox h2, .inhalte .box h2 {
  font-size: 1.0em;
}
.inhalte .einleitung h2 {
  font-size: 25px;
  font-size: 1.0em;
  font-style: italic;
  color: #054c88;
  text-align: left;
  margin-top: 0.5em;
}
.inhalte h2:first-child {
  margin-top: 0;
}
.inhalte h3 {
  font-size: 14px;
  font-size: 0.95em;
  font-weight: 600;
  line-height: 160%;
  margin-top: 1.0em;
  margin-bottom: 0.9em;
}
h3 i.fa {
  padding-right: 10px;
}
.inhalte .einleitung h3 {
  text-align: left;
}
.inhalte h3:first-child {
  margin-top: 0;
}
.inhalte h4 {
  font-size: 13px;
  font-size: 0.95em;
  font-weight: 600;
  line-height: 140%;
  margin-top: 1.6em;
  margin-bottom: 0.80em;
}
.inhalte p, #focustop p {
  font-size: 13px;
  font-size: 0.95em;
  font-weight: 400;
  line-height: 140%;
  margin-bottom: 0.80em;
}
#focustop p {
  display: none;
}
.inhalte .einleitung p, .inhalte .einleitung li {
  text-align: left;
  font-size: 18px;
  font-size: 1.0em;
  color: #054c88;
  line-height: 140%;
  margin-top: 1.0em;
  margin-bottom: 0.9em;
}
.inhalte .aktuelles p {
  font-size: 0.85em;
  margin-right: 30px;
}
.inhalte ul#haufe li div {
  font-size: 12px;
  font-size: 0.85em;
  line-height: 130%;
}
.inhalte a {
  color: #666;
  text-decoration: underline;
}
.inhalte a:hover, .inhalte a:active, .inhalte a:visited {
  color: #000;
  text-decoration: underline;
}
.inhalte ul {
  list-style-type: square;
  padding-left: 17px;
  margin-bottom: 0.85em;
}
.inhalte.startseite ul {
  list-style-type: none;
  padding: 0;
  margin: 0;
}
.inhalte li {
  font-size: 13px;
  font-size: 0.95em;
  line-height: 160%;
  margin-bottom: 0.55em;
}
.inhalte .einleitung li {
  margin: 0;
  margin-bottom: 0.55em;
  line-height: 160%;
}
a.telresp {
  text-decoration: none;
}
p.trigger {
  cursor: pointer;
}
.hg2 h1, .hg2 h2, .hg2 h3, .hg2 p, .hg2 li {
  color: #fff;
}
.hg3 p, .hg3 a {
  color: #194e91;
}
.farbe1 {
  color: #054c88;
}
.inhalte p.tklein {
  font-size: 10px;
  font-size: 0.85em;
}
/* Sonderformate ----------------------------------------------- */
.zusatzinfo {
  display: block;
  position: absolute;
  left: -1756em;
  font-size: 60%;
}
/* Haufe RSS Feed --- */
.inhalte ul#haufe {
  list-style-type: none;
  margin: 0;
  padding: 0;
}
.inhalte ul#haufe li {
  margin-top: 20px;
  padding: 20px;
}
.inhalte ul#haufe li:nth-child(odd) {
  background-color: #e6ecf3;
}
.inhalte ul#haufe li:nth-child(even) {
  background-color: #fef8de;
}
.inhalte ul#haufe div.mf-related {
  display: none;
}
.topsteuerberater {
  float: right;
  margin-left: 25px;
  width: 25%;
  margin-top: 5px;
}
.topsteuerberater img {
  width: 100%;
  height: auto;
}
#focustop {
  position: absolute;
  display: none;
  z-index: 2500;
  text-align: left !important;
  top: 100px;
  right: 2%;
  width: 680px;
  padding: 20px;
  background: #fff;
  background: rgba(255, 255, 255, 0.95);
  color: #000;
  box-shadow: 0 0px 20px rgba(0, 0, 0, 0.4);
}
/* zum Seitenanfang --- */
#back-to-top {
  position: fixed;
  z-index: 32010;
  right: 0px;
  bottom: 20px;
  width: 40px;
  height: 40px;
  background-color: #194e91;
  color: #fff;
  font-size: 30px;
  text-align: center;
  opacity: 10;
  cursor: pointer;
  text-decoration: none;
  -webkit-transition: all 0.4s ease 0s;
  transition: all 0.4s ease 0s;
}
#back-to-top i {
  font-size: 24px;
  line-height: 40px;
  font-weight: normal;
  vertical-align: top;
  -webkit-transition: all 0.4s ease 0s;
  transition: all 0.4s ease 0s;
}
#back-to-top:hover {
  background-color: rgba(0, 0, 0, 10);
}
#back-to-top:hover i {
  color: #fff;
}
#back-to-top.visible {
  right: 40px;
}
#back-to-top.gone {
  right: -40px;
}
.trennlinie {
  border-top: 1px solid #054c88;
  margin-top: 10px;
  padding-top: 40px;
}
/* buttons ------- */
.button a {
  display: block;
  color: #fff !important;
  background-color: #194e91;
  text-decoration: none;
  padding: 10px;
  border: 1px solid #194e91;
}
.button a:hover {
  display: block;
  color: #194e91 !important;
  background-color: #f2f2f2;
  text-decoration: none;
  padding: 10px;
  border: 1px solid #194e91;
}
/* Google Karte Einbindung ---- */
div#wpgmappitymap {
  margin: 0 auto 0 auto;
  width: 100%;
  max-width: 100%;
  height: 320px;
  margin-top: 30px;
  border: 0px solid red;
}
/* Focus Top- Info --- */
img.focusbutton {
  display: block;
  position: relative;
  margin-top: 0px;
  margin-bottom: 10px;
  width: 120px;
  max-width: 150px;
  height: auto;
  border: 0px solid #000;
  text-align: right;
  float: right;
  z-index: 2000;
}
/* Formular Formate -------- */
.form {
  display: block;
  width: 100%;
  background: none;
  border: 0;
  border-bottom: 1px solid #054c88;
  margin: 0px;
  text-align: left;
  color: #000;
  font-weight: normal;
  height: 2em; /*		-webkit-box-shadow: 0px 0px 4px 0px #ddd;
	box-shadow: inset 0px 0px 4px 0px #ddd;
	-webkit-border-radius: 0px 0px 0px 0px;
	border-radius: 0px 0px 0px 0px;*/
}
.form2 {
  font-size: 14px;
  background-color: #054c88;
  border: 1px solid #054c88;
  color: #fff;
  padding: 8px;
  margin-top: 20px;
  cursor: pointer;
}
.form2:hover {
  font-size: 14px;
  color: #054c88;
  background-color: #fff;
  border: 1px solid #054c88;
}
/* InfoCenter -------------- */
.toggler {
  margin-bottom: 60px;
}
.toggler h3.trigger {
  position: relative;
  font-size: 12px;
  font-size: 1.0em;
  font-weight: 500;
  font-weight: normal;
  text-align: left;
  margin: 0 auto 0;
  margin-top: 20px;
  margin-bottom: 0px;
  line-height: 130%;
  padding: 5px;
  padding-bottom: 10px;
  padding-right: 65px;
  padding-left: 15px;
  border-bottom: 0px solid #fff;
  border-left: 15px solid #194e91;
  background: #e6ecf3;
  color: #054c88;
  display: block;
  cursor: pointer;
}
.toggler h3.trigger_active {
  padding-left: 5px;
  background: #054c88;
  color: #fff;
}
h3.trigger:after {
  position: absolute;
  font-family: 'FontAwesome';
  right: 10px;
  top: 5px;
  content: "\f078";
}
h3.trigger_active:after {
  position: absolute;
  font-family: 'FontAwesome';
  top: 0;
  right: 10px;
  top: 5px;
  content: "\f077";
}
.toggle_container {
  padding: 20px;
  margin-bottom: 30px;
  background: #e6ecf3;
  color: #194e91;
}
.toggle_container img.portraet {
  width: 250px;
  height: auto;
  border: 1px solid #fff;
}
/* Slider ---------------------- */
.slider {
  margin-top: 40px;
  margin-bottom: 40px;
}
.rslides {
  position: relative;
  list-style: none;
  overflow: hidden;
  width: 100%;
  padding: 0;
  margin: 0;
}
.rslides li {
  -webkit-backface-visibility: hidden;
  position: absolute;
  display: none;
  width: 100%;
  left: 0;
  top: 0;
}
.rslides li:first-child {
  position: relative;
  display: block;
  float: left;
}
.rslides img {
  display: block;
  height: auto;
  float: left;
  width: 100%;
  border: 0;
}
/* Popup-Layer -------------- */
#sonderinfos {
	display: none; /* block = einschalten */
  position: absolute;
  top: 120px;
  left: 10%;
  background-color: #fff;
  padding: 3vw;
  width: 80%;
  max-width: 800px;
  z-index: 10000;
  text-algin: left;
  box-shadow: 0 0px 25px rgba(0, 0, 0, 0.6);
}
.sonderinfocontent {
  display: block; 
	/*display: none; */
  width: 100%;
  min-width: 100% !important;
  max-width: 100% !important;
  padding-top: 40px !important;
  border: 0px solid red !important;
}
#sonderinfos img {
  display: block;
  width: 100%;
  height: auto;
}
#sonderinfos .schliessen {
  position: absolute;
  right: 30px;
  top: 20px;
  font-size: 20px;
  z-index: 10100;
}
#sonderinfos .schliessen i {
  font-size: 30px;
  color: #194e91;
}
#sonderinfos p.schliessen2 {
  margin-top: 30px;
  text-align: center;
}
#sonderinfos p.schliessen2 a {
  display: inline-block;
  text-decoration: none !important;
  color: #194e91;
  text-align: center;
}
#sonderinfos p, #sonderinfos h3 {
  font-size: 0.9em;
  line-height: 150%;
  text-align: left;
  margin-bottom: 0.9em;
}
#sonderinfos h3 {
  font-size: 1.2em;
}
#sonderinfos p.button {
  display: inline-block;
}
#sonderinfos p.button a {
  color: #fff;
  background-color: #194e91;
  border: 1px solid #194e91;
  padding: 8px;
}
#sonderinfos p.button a:hover {
  color: #194e91;
  background-color: #fff;
  border: 1px solid #194e91;
  padding: 8px;
}
/* *** Float containers fix:
 http://www.csscreator.com/attributes/containedfloat.php *** */
.clearfix:after {
  content: ".";
  display: block;
  height: 0;
  clear: both;
  visibility: hidden;
}
.clearfix {
  display: inline-block;
}
/* Hides from IE-mac \*/
* html .clearfix {
  height: 1%;
}
.clearfix {
  display: block;
}
/* End hide from IE-mac */
/*animation element*/
.animationelement {
  opacity: 0;
  position: relative;
  display: block;
}
/*animation element sliding*/
.animationelement.slide-left {
  opacity: 0;
  -moz-transition: all 500ms linear;
  -webkit-transition: all 500ms linear;
  -o-transition: all 500ms linear;
  transition: all 500ms linear;
  -moz-transform: translate3d(-100px, 0px, 0px);
  -webkit-transform: translate3d(-100px, 0px, 0px);
  -o-transform: translate(-100px, 0px);
  -ms-transform: translate(-100px, 0px);
  transform: translate3d(-100px, 0px, 0px);
}
.animationelement.slide-left.in-view {
  opacity: 1;
  -moz-transform: translate3d(0px, 0px, 0px);
  -webkit-transform: translate3d(0px, 0px, 0px);
  -o-transform: translate(0px, 0px);
  -ms-transform: translate(0px, 0px);
  transform: translate3d(0px, 0px, 0px);
}
.animationelement.slide-right {
  opacity: 0;
  -moz-transition: all 500ms linear;
  -webkit-transition: all 500ms linear;
  -o-transition: all 500ms linear;
  transition: all 500ms linear;
  -moz-transform: translate3d(100px, 0px, 0px);
  -webkit-transform: translate3d(100px, 0px, 0px);
  -o-transform: translate(100px, 0px);
  -ms-transform: translate(100px, 0px);
  transform: translate3d(100px, 0px, 0px);
}
.animationelement.slide-right.in-view {
  opacity: 1;
  -moz-transform: translate3d(0px, 0px, 0px);
  -webkit-transform: translate3d(0px, 0px, 0px);
  -o-transform: translate(0px, 0px);
  -ms-transform: translate(0px, 0px);
  transform: translate3d(0px, 0px, 0px);
}
.animationelement.slide-top {
  opacity: 0;
  -moz-transition: all 500ms linear;
  -webkit-transition: all 500ms linear;
  -o-transition: all 500ms linear;
  transition: all 500ms linear;
  -moz-transform: translate3d(0px, 200px, 0px);
  -webkit-transform: translate3d(0px, 200px, 0px);
  -o-transform: translate(0px, 0px);
  -ms-transform: translate(0px, 0px);
  transform: translate3d(0px, 200px, 0px);
}
.animationelement.slide-top.in-view {
  opacity: 1;
  -moz-transform: translate3d(0px, 0px, 0px);
  -webkit-transform: translate3d(0px, 0px, 0px);
  -o-transform: translate(0px, 0px);
  -ms-transform: translate(0px, 0px);
  transform: translate3d(0px, 0px, 0px);
}
/* Flexbox - gleich hohe Boxen in 2 Spalten */
.inhalte .fboxwrapper {
  display: -webkit-flex;
  display: -ms-flexbox;
  display: flex;
  background: #fff;
  margin-bottom: 30px;
}
.inhalte .fbox {
  position: relative;
  padding: 30px;
  width: 50%;
  border: 2px solid #fff;
  background: #e6ecf3;
  background: url(../images/hg1.png);
}
.inhalte .fbox:nth-child[n + 2] {
  border-right: 0;
}
/* Ende Flexbox */
.inhalte .zweispaltig {
  -webkit-column-count: 2; /* Chrome, Safari, Opera */
  -moz-column-count: 2; /* Firefox */
  column-count: 2;
  -webkit-column-gap: 40px; /* Chrome, Safari, Opera */
  -moz-column-gap: 40px; /* Firefox */
  column-gap: 40px;
}
.inhalte .dreispaltig {
  -webkit-column-count: 3; /* Chrome, Safari, Opera */
  -moz-column-count: 3; /* Firefox */
  column-count: 3;
  -webkit-column-gap: 60px; /* Chrome, Safari, Opera */
  -moz-column-gap: 60px; /* Firefox */
  column-gap: 60px;
}
/* --------------- Navigation -------------------------------------------------- */
#navi {
  position: relative;
  list-style-type: none;
  margin: 0;
  padding: 0;
  margin-top: 100px;
  text-align: left;
  z-index: 100;
}
@media only screen and (max-width: 970px) {
  #navi {
    margin-top: 30px;
  }
}
#navi a {
  display: block;
  font-family: 'Source Serif Pro', 'Times New Roman', 'Times', Serif;
  text-decoration: none;
  font-size: 1.2em;
  color: #054c88;
  padding-top: 3px;
  padding-bottom: 3px;
  line-height: 200%;
}
#navi li li a {
  padding-left: 20px;
  font-size: 0.95em;
}
#navi li ul {
  margin-bottom: 30px;
}
/* Metanavi  ------------------------- */
ul#metanavi {
  position: relative;
  list-style-type: none;
  margin: 0;
  margin-top: 10px;
  padding: 0;
  line-height: 140%;
  text-align: right;
  border: 0px solid red;
}
ul#metanavi li {
  display: inline-block;
  line-height: 100%;
}
ul#metanavi li a {
  float: left;
  color: #fff;
  display: block;
  text-decoration: none;
  font-size: 12px;
  font-size: 0.80em;
  font-weight: normal;
  padding-left: 5px;
  padding-right: 5px;
}
ul#metanavi li a:hover, ul#metanavi li a:active {
  color: #fff;
  text-decoration: none;
}
ul#metanavi li a.aktiv {
  color: #fff;
  font-weight: normal;
  text-decoration: none;
}
ul#metanavi li a.first {
  padding-left: 0;
}
ul#metanavi li a.last {
  padding-right: 0;
}
/* Bildnachweis ------------------- */
ul.bildnachweis {
  list-style-type: none;
  margin: 0;
  padding: 0;
  width: 100%;
}
.bildnachweis li {
  display: block;
  margin: 0;
  margin-top: 10px;
  padding: 0;
  font-size: 0.8em;
}
.bildnachweis li img {
  display: inline-block;
  width: 100px;
  height: auto;
  margin-right: 15px;
  vertical-align: middle;
  border: 1px solid #ddd;
}
@media only screen and (max-width: 970px) {
  ul#metanavi {
    position: relative;
    line-height: 42px;
    height: 42px;
    text-align: left;
  }
}
/* -------------------- Responsive ----------------------------------- */
@media only screen and (min-width: 750px) {
  body {
    font-size: 110.01%;
  }
}
@media only screen and (min-width: 990px) {
  body {
    font-size: 110.01%;
  }
}
@media only screen and (min-width: 1180px) {
  body {
    font-size: 110.01%;
  }
}
@media only screen and (min-width: 1500px) {
  body {
    font-size: 115.01%;
  }
}
@media only screen and (min-width: 1800px) {
  body {
    font-size: 130.01%;
  }
}
@media only screen and (min-width: 2300px) {
  body {
    font-size: 130.01%;
  }
}
@media only screen and (max-width: 1040px) {}
@media only screen and (max-width: 1200px) {}
@media only screen and (max-width: 970px) {
  /* Layout -------------------------------------- */
  #logobox {
    position: relative;
    top: inherit;
    left: inherit;
    background-color: #fef8de;
    width: 100%;
    margin-top: 0;
    margin-bottom: 10px;
    height: inherit;
    line-height: inherit;
    text-align: left;
    border: 0px solid red;
    z-index: 1100;
  }
  #logobox p#logo {
    position: relative;
    float: none;
    width: 100%;
    height: inherit;
    line-height: inherit;
    padding-top: 20px;
    padding-bottom: 20px;
    padding-left: 4%;
    border: 0px solid red;
  }
  #logobox p#logo img {
    position: relative;
    top: inherit;
    display: inline-block;
    width: 80%;
    max-width: 400px;
    height: auto;
    border: 0px solid red;
  }
  #logobox .boxrechts {
    position: relative;
    float: none;
    padding-right: 0%;
    padding-left: 4%;
    padding-top: 15px;
    height: inherit;
    width: inherit;
    background-color: #194e91;
  }
  #logobox p.tel {
    position: relative;
    color: #fff;
    font-size: 0.80em;
    border: 0px solid red;
    text-align: left;
    line-height: 100%;
    padding-bottom: 10px;
  }
  #logobox p.tel a {
    text-decoration: none;
    color: #fff;
  }
  #logobox p.tel a:hover {
    text-decoration: none;
    color: #fff;
  }
  #seite {
    margin-top: 0px;
    width: 100%;
  }
  #hauptspalte {
    position: relative;
    border: 0px solid #000;
    padding-top: 0px;
    margin: 0 auto;
    width: 98%;
    /*	background-image: url('../images/hg1.png');*/
    z-index: 900;
  }
  #navigation {
    position: relative;
    width: 92%;
    height: inherit;
    right: inherit;
    top: inherit;
    /*	background: url(../images/hg3.png);	*/
    background-color: #fff;
    border: 0px solid #000;
    padding: 4%;
    padding-top: 0;
    z-index: 3050;
    box-shadow: inherit;
  }
  .hgfarbe {
    background: #fff;
    margin: 0 auto;
    width: 92%;
    max-width: 900px;
    padding: 20px;
    padding-top: 10px;
    padding-bottom: 10px;
    border: 0px solid #d8e1ed;
  }
  .rahmen, .kopfbild {
    width: 100%;
    z-index: 200;
    margin: 0 auto;
  }
  .kopfbild {
    width: 100%;
    min-width: inherit;
    max-width: 900px;
    margin-bottom: 20px;
    border: 0px solid #ccd8e7;
    border-bottom: 10px solid #e8edf4;
  }
  .einleitung .boxinfo {
    float: left;
    width: 70%;
  }
  .einleitung .clearfix img#topstb1 {
    float: right;
    width: 25%;
    height: auto;
    margin-top: 1.2em;
    margin-left: 3%;
  }
  .rahmen .einleitung, .rahmen.einleitung {
    margin: 0 auto;
    text-align: left;
  }
  .inhalte {
    text-align: left;
    margin-bottom: 50px;
    -webkit-hyphens: auto;
    -moz-hyphens: auto;
    -ms-hyphens: auto;
    hyphens: auto;
  }
  .box {
    margin-top: 30px;
    padding: 30px;
  }
  .einleitung .boxinfo {
    float: none;
    width: 100%;
  }
  .topsteuerberater {
    float: none;
    margin-left: 0px;
    width: 100%;
    margin-top: 15px;
  }
  #fuss {
    position: relative;
    margin-top: 200px;
    height: 250px;
    width: 100%;
    background-image: url(../bilder/fussbild1.jpg);
    background-repeat: no-repeat;
    background-position: center middle;
    -o-background-size: 100% 100%, auto;
    -moz-background-size: 100% 100%, auto;
    -webkit-background-size: 100% 100%, auto;
    background-size: 100% 100%, auto;
    background-size: cover;
    z-index: 200;
  }
  #fuss img#topstb {
    position: absolute;
    top: -100px;
    left: 5%;
    width: 150px;
    height: auto;
    z-index: 985;
    border: 10px solid #fff;
    background: #fff;
    border-radius: 100%;
  }
  #fuss p#hrag {
    position: absolute;
    right: 5%;
    top: 20px;
    z-index: 985;
    background: #fff;
    padding: 12px;
    font-size: 0.75em;
    color: #000;
    line-height: 140%;
    text-align: right;
    /*font-family: 'Source Serif Pro', 'Times New Roman', 'Times', Serif;*/
    border: 0px solid #ccd8e7; /*box-shadow: 0 0px 4px rgba(25, 78, 145, 0.7);*/
  }
  #fuss p#hrag a {
    color: #000;
  }
  #fuss p#slogan {
    position: absolute;
    right: 5%;
    top: -50px;
    z-index: 985;
    background: #fff;
    padding: 10px;
    font-size: 1.0em;
    color: #054c88;
    font-family: 'Source Serif Pro', 'Times New Roman', 'Times', Serif;
    border: 0px solid #ccd8e7; /*box-shadow: 0 0px 4px rgba(25, 78, 145, 0.7);*/
  }
  img#fussbild {
    position: absolute;
    bottom: 0;
    left: 0;
    width: 100%;
    height: auto;
    margin-top: 60px;
    border-top: 0px solid #ccd8e7;
    z-index: 980; /*	*/
  }
  /* zwei spalten */
  .row {
    width: 100%;
    margin-bottom: 50px;
    border: 0px solid #000;
  }
  .col1-2 {
    float: none;
    width: 100%;
    margin-right: 0%;
  }
  .col2-2 {
    float: none;
    width: 100%;
    margin-right: 0%;
    text-align: left;
  }
  .col1-2b {
    float: none;
    width: 100%;
    margin-right: 0%;
    text-align: left;
  }
  .col2-2b {
    float: none;
    width: 100%;
    margin-right: 0%;
    text-align: left;
  }
  .colbig {
    float: none;
    width: 100%;
    margin-right: 0%;
  }
  .colsmall {
    float: none;
    width: 100%;
    margin-right: 0%;
  }
  /* Bildnachweis ------------------- */
  ul.bildnachweis {
    list-style-type: none;
    margin: 0;
    padding: 0;
    width: 100%;
  }
  .bildnachweis li {
    display: block;
    margin: 0;
    margin-top: 10px;
    padding: 0;
    font-size: 0.8em;
  }
  .bildnachweis li img {
    display: block;
    width: 100px;
    height: auto;
    margin-right: 0px;
    vertical-align: middle;
    border: 1px solid #ddd;
  }
  /* offcanvas - navi einblenden --- */
  .naveins, .navzwei {
    display: block;
  }
  p.navaus a, p.navein a {
    display: block;
    width: 100%;
    margin: 0 auto 0 auto;
    text-align: left;
    margin-top: 0px;
    margin-bottom: 20px;
    padding: 8px;
    text-decoration: none;
    border-top: 1px solid #000;
    border-bottom: 1px solid #000;
    color: #fff;
    font-weight: normal;
    background: url(../images/navi.png);
    background-color: #000;
    background-repeat: no-repeat;
    background-position: center right;
  }
  .aktiv-eins p.navein {
    display: none;
  }
  p.navaus {
    display: none;
  }
  .aktiv-eins p.navaus {
    display: block;
  }
  #navigation, #hauptspalte {
    -moz-transition: 0.3s all ease;
    -webkit-transition: 0.3s all ease;
    -o-transition: 0.3s all ease;
    transition: 0.3s all ease;
    width: 100%;
  }
  .js #navigation {
    background-color: #fef8de;
	  display: none;
    margin-left: 0%;
    float: left;
    box-shadow: 0 0px 7px rgba(25, 78, 145, 0.8);
  }
  .js #hauptspalte {
    margin-left: 0;
    float: left;
  }
  .aktiv-eins #navigation {
    position: absolute;
	  display: block;
    margin-left: 0;
    width: 100%;
    z-index: 3000;
  }
  .aktiv-eins #hauptspalte {
    margin-right: 0%;
    padding-left: 0%;
  }
  a.telresp {
    text-decoration: underline !important;
  }
}
/* source-sans-pro-300 - latin */
@font-face {
  font-family: 'Source Sans Pro';
  font-style: normal;
  font-weight: 300;
  src: url('../webfonts/source-sans-pro-v11-latin-300.eot'); /* IE9 Compat Modes */
  src: local('Source Sans Pro Light'), local('SourceSansPro-Light'), url('../webfonts/source-sans-pro-v11-latin-300.eot?#iefix') format('embedded-opentype'), /* IE6-IE8 */ url('../webfonts/source-sans-pro-v11-latin-300.woff2') format('woff2'), /* Super Modern Browsers */ url('../webfonts/source-sans-pro-v11-latin-300.woff') format('woff'), /* Modern Browsers */ url('../webfonts/source-sans-pro-v11-latin-300.ttf') format('truetype'), /* Safari, Android, iOS */ url('../webfonts/source-sans-pro-v11-latin-300.svg#SourceSansPro') format('svg'); /* Legacy iOS */
	font-display: swap;
}
/* source-sans-pro-regular - latin */
@font-face {
  font-family: 'Source Sans Pro';
  font-style: normal;
  font-weight: 400;
  src: url('../webfonts/source-sans-pro-v11-latin-regular.eot'); /* IE9 Compat Modes */
  src: local('Source Sans Pro Regular'), local('SourceSansPro-Regular'), url('../webfonts/source-sans-pro-v11-latin-regular.eot?#iefix') format('embedded-opentype'), /* IE6-IE8 */ url('../webfonts/source-sans-pro-v11-latin-regular.woff2') format('woff2'), /* Super Modern Browsers */ url('../webfonts/source-sans-pro-v11-latin-regular.woff') format('woff'), /* Modern Browsers */ url('../webfonts/source-sans-pro-v11-latin-regular.ttf') format('truetype'), /* Safari, Android, iOS */ url('../webfonts/source-sans-pro-v11-latin-regular.svg#SourceSansPro') format('svg'); /* Legacy iOS */
	font-display: swap;
}
/* source-sans-pro-italic - latin */
@font-face {
  font-family: 'Source Sans Pro';
  font-style: italic;
  font-weight: 400;
  src: url('../webfonts/source-sans-pro-v11-latin-italic.eot'); /* IE9 Compat Modes */
  src: local('Source Sans Pro Italic'), local('SourceSansPro-Italic'), url('../webfonts/source-sans-pro-v11-latin-italic.eot?#iefix') format('embedded-opentype'), /* IE6-IE8 */ url('../webfonts/source-sans-pro-v11-latin-italic.woff2') format('woff2'), /* Super Modern Browsers */ url('../webfonts/source-sans-pro-v11-latin-italic.woff') format('woff'), /* Modern Browsers */ url('../webfonts/source-sans-pro-v11-latin-italic.ttf') format('truetype'), /* Safari, Android, iOS */ url('../webfonts/source-sans-pro-v11-latin-italic.svg#SourceSansPro') format('svg'); /* Legacy iOS */
	font-display: swap;
}
/* source-sans-pro-600 - latin */
@font-face {
  font-family: 'Source Sans Pro';
  font-style: normal;
  font-weight: 600;
  src: url('../webfonts/source-sans-pro-v11-latin-600.eot'); /* IE9 Compat Modes */
  src: local('Source Sans Pro SemiBold'), local('SourceSansPro-SemiBold'), url('../webfonts/source-sans-pro-v11-latin-600.eot?#iefix') format('embedded-opentype'), /* IE6-IE8 */ url('../webfonts/source-sans-pro-v11-latin-600.woff2') format('woff2'), /* Super Modern Browsers */ url('../webfonts/source-sans-pro-v11-latin-600.woff') format('woff'), /* Modern Browsers */ url('../webfonts/source-sans-pro-v11-latin-600.ttf') format('truetype'), /* Safari, Android, iOS */ url('../webfonts/source-sans-pro-v11-latin-600.svg#SourceSansPro') format('svg'); /* Legacy iOS */
	font-display: swap;
}
/* source-sans-pro-600italic - latin */
@font-face {
  font-family: 'Source Sans Pro';
  font-style: italic;
  font-weight: 600;
  src: url('../webfonts/source-sans-pro-v11-latin-600italic.eot'); /* IE9 Compat Modes */
  src: local('Source Sans Pro SemiBold Italic'), local('SourceSansPro-SemiBoldItalic'), url('../webfonts/source-sans-pro-v11-latin-600italic.eot?#iefix') format('embedded-opentype'), /* IE6-IE8 */ url('../webfonts/source-sans-pro-v11-latin-600italic.woff2') format('woff2'), /* Super Modern Browsers */ url('../webfonts/source-sans-pro-v11-latin-600italic.woff') format('woff'), /* Modern Browsers */ url('../webfonts/source-sans-pro-v11-latin-600italic.ttf') format('truetype'), /* Safari, Android, iOS */ url('../webfonts/source-sans-pro-v11-latin-600italic.svg#SourceSansPro') format('svg'); /* Legacy iOS */
	font-display: swap;
}
/* source-sans-pro-700 - latin */
@font-face {
  font-family: 'Source Sans Pro';
  font-style: normal;
  font-weight: 700;
  src: url('../webfonts/source-sans-pro-v11-latin-700.eot'); /* IE9 Compat Modes */
  src: local('Source Sans Pro Bold'), local('SourceSansPro-Bold'), url('../webfonts/source-sans-pro-v11-latin-700.eot?#iefix') format('embedded-opentype'), /* IE6-IE8 */ url('../webfonts/source-sans-pro-v11-latin-700.woff2') format('woff2'), /* Super Modern Browsers */ url('../webfonts/source-sans-pro-v11-latin-700.woff') format('woff'), /* Modern Browsers */ url('../webfonts/source-sans-pro-v11-latin-700.ttf') format('truetype'), /* Safari, Android, iOS */ url('../webfonts/source-sans-pro-v11-latin-700.svg#SourceSansPro') format('svg'); /* Legacy iOS */
	font-display: swap;
}
/* source-serif-pro-regular - latin */
@font-face {
  font-family: 'Source Serif Pro';
  font-style: normal;
  font-weight: 400;
  src: url('../webfonts/source-serif-pro-v5-latin-regular.eot'); /* IE9 Compat Modes */
  src: local('Source Serif Pro'), local('SourceSerifPro-Regular'), url('../webfonts/source-serif-pro-v5-latin-regular.eot?#iefix') format('embedded-opentype'), /* IE6-IE8 */ url('../webfonts/source-serif-pro-v5-latin-regular.woff2') format('woff2'), /* Super Modern Browsers */ url('../webfonts/source-serif-pro-v5-latin-regular.woff') format('woff'), /* Modern Browsers */ url('../webfonts/source-serif-pro-v5-latin-regular.ttf') format('truetype'), /* Safari, Android, iOS */ url('../webfonts/source-serif-pro-v5-latin-regular.svg#SourceSerifPro') format('svg'); /* Legacy iOS */
	font-display: swap;
}
/* source-serif-pro-600 - latin */
@font-face {
  font-family: 'Source Serif Pro';
  font-style: normal;
  font-weight: 600;
  src: url('../webfonts/source-serif-pro-v5-latin-600.eot'); /* IE9 Compat Modes */
  src: local('Source Serif Pro Semibold'), local('SourceSerifPro-Semibold'), url('../webfonts/source-serif-pro-v5-latin-600.eot?#iefix') format('embedded-opentype'), /* IE6-IE8 */ url('../webfonts/source-serif-pro-v5-latin-600.woff2') format('woff2'), /* Super Modern Browsers */ url('../webfonts/source-serif-pro-v5-latin-600.woff') format('woff'), /* Modern Browsers */ url('../webfonts/source-serif-pro-v5-latin-600.ttf') format('truetype'), /* Safari, Android, iOS */ url('../webfonts/source-serif-pro-v5-latin-600.svg#SourceSerifPro') format('svg'); /* Legacy iOS */
	font-display: swap;
}</pre></body></html>