html{-webkit-text-size-adjust:100%;-ms-text-size-adjust:100%;font-family:sans-serif}body{margin:0}article,aside,details,figcaption,figure,footer,header,hgroup,main,menu,nav,section,summary{display:block}audio,canvas,progress,video{vertical-align:baseline;display:inline-block}audio:not([controls]){height:0;display:none}[hidden],template{display:none}a{background-color:#0000}a:active,a:hover{outline:0}abbr[title]{border-bottom:1px dotted}b,strong{font-weight:700}dfn{font-style:italic}h1{margin:.67em 0;font-size:2em}mark{color:#000;background:#ff0}small{font-size:80%}sub,sup{vertical-align:baseline;font-size:75%;line-height:0;position:relative}sup{top:-.5em}sub{bottom:-.25em}img{border:0}svg:not(:root){overflow:hidden}hr{box-sizing:content-box;height:0}pre{overflow:auto}code,kbd,pre,samp{font-family:monospace;font-size:1em}button,input,optgroup,select,textarea{color:inherit;font:inherit;margin:0}button{overflow:visible}button,select{text-transform:none}button,html input[type=button],input[type=reset]{-webkit-appearance:button;cursor:pointer}button[disabled],html input[disabled]{cursor:default}button::-moz-focus-inner,input::-moz-focus-inner{border:0;padding:0}input{line-height:normal}input[type=checkbox],input[type=radio]{box-sizing:border-box;padding:0}input[type=number]::-webkit-inner-spin-button,input[type=number]::-webkit-outer-spin-button{height:auto}input[type=search]{-webkit-appearance:none}input[type=search]::-webkit-search-cancel-button,input[type=search]::-webkit-search-decoration{-webkit-appearance:none}legend{border:0;padding:0}textarea{overflow:auto}optgroup{font-weight:700}table{border-collapse:collapse;border-spacing:0}td,th{padding:0}@font-face{font-family:webflow-icons;src:url(data:application/x-font-ttf;charset=utf-8;base64,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)format("truetype");font-weight:400;font-style:normal}[class^=w-icon-],[class*=\ w-icon-]{speak:none;font-variant:normal;text-transform:none;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;font-style:normal;font-weight:400;line-height:1;font-family:webflow-icons!important}.w-icon-slider-right:before{content:""}.w-icon-slider-left:before{content:""}.w-icon-nav-menu:before{content:""}.w-icon-arrow-down:before,.w-icon-dropdown-toggle:before{content:""}.w-icon-file-upload-remove:before{content:""}.w-icon-file-upload-icon:before{content:""}*{box-sizing:border-box}html{height:100%}body{color:#333;background-color:#fff;min-height:100%;margin:0;font-family:Arial,sans-serif;font-size:14px;line-height:20px}img{vertical-align:middle;max-width:100%;display:inline-block}html.w-mod-touch *{background-attachment:scroll!important}.w-block{display:block}.w-inline-block{max-width:100%;display:inline-block}.w-clearfix:before,.w-clearfix:after{content:" ";grid-area:1/1/2/2;display:table}.w-clearfix:after{clear:both}.w-hidden{display:none}.w-button{color:#fff;line-height:inherit;cursor:pointer;background-color:#3898ec;border:0;border-radius:0;padding:9px 15px;text-decoration:none;display:inline-block}input.w-button{-webkit-appearance:button}html[data-w-dynpage] [data-w-cloak]{color:#0000!important}.w-code-block{margin:unset}pre.w-code-block code{all:inherit}.w-optimization{display:contents}.w-webflow-badge,.w-webflow-badge>img{box-sizing:unset;width:unset;height:unset;max-height:unset;max-width:unset;min-height:unset;min-width:unset;margin:unset;padding:unset;float:unset;clear:unset;border:unset;border-radius:unset;background:unset;background-image:unset;background-position:unset;background-size:unset;background-repeat:unset;background-origin:unset;background-clip:unset;background-attachment:unset;background-color:unset;box-shadow:unset;transform:unset;direction:unset;font-family:unset;font-weight:unset;color:unset;font-size:unset;line-height:unset;font-style:unset;font-variant:unset;text-align:unset;letter-spacing:unset;-webkit-text-decoration:unset;text-decoration:unset;text-indent:unset;text-transform:unset;list-style-type:unset;text-shadow:unset;vertical-align:unset;cursor:unset;white-space:unset;word-break:unset;word-spacing:unset;word-wrap:unset;transition:unset}.w-webflow-badge{white-space:nowrap;cursor:pointer;box-shadow:0 0 0 1px #0000001a,0 1px 3px #0000001a;visibility:visible!important;opacity:1!important;z-index:2147483647!important;color:#aaadb0!important;overflow:unset!important;background-color:#fff!important;border-radius:3px!important;width:auto!important;height:auto!important;margin:0!important;padding:6px!important;font-size:12px!important;line-height:14px!important;text-decoration:none!important;display:inline-block!important;position:fixed!important;inset:auto 12px 12px auto!important;transform:none!important}.w-webflow-badge>img{position:unset;visibility:unset!important;opacity:1!important;vertical-align:middle!important;display:inline-block!important}h1,h2,h3,h4,h5,h6{margin-bottom:10px;font-weight:700}h1{margin-top:20px;font-size:38px;line-height:44px}h2{margin-top:20px;font-size:32px;line-height:36px}h3{margin-top:20px;font-size:24px;line-height:30px}h4{margin-top:10px;font-size:18px;line-height:24px}h5{margin-top:10px;font-size:14px;line-height:20px}h6{margin-top:10px;font-size:12px;line-height:18px}p{margin-top:0;margin-bottom:10px}blockquote{border-left:5px solid #e2e2e2;margin:0 0 10px;padding:10px 20px;font-size:18px;line-height:22px}figure{margin:0 0 10px}figcaption{text-align:center;margin-top:5px}ul,ol{margin-top:0;margin-bottom:10px;padding-left:40px}.w-list-unstyled{padding-left:0;list-style:none}.w-embed:before,.w-embed:after{content:" ";grid-area:1/1/2/2;display:table}.w-embed:after{clear:both}.w-video{width:100%;padding:0;position:relative}.w-video iframe,.w-video object,.w-video embed{border:none;width:100%;height:100%;position:absolute;top:0;left:0}fieldset{border:0;margin:0;padding:0}button,[type=button],[type=reset]{cursor:pointer;-webkit-appearance:button;border:0}.w-form{margin:0 0 15px}.w-form-done{text-align:center;background-color:#ddd;padding:20px;display:none}.w-form-fail{background-color:#ffdede;margin-top:10px;padding:10px;display:none}label{margin-bottom:5px;font-weight:700;display:block}.w-input,.w-select{color:#333;vertical-align:middle;background-color:#fff;border:1px solid #ccc;width:100%;height:38px;margin-bottom:10px;padding:8px 12px;font-size:14px;line-height:1.42857;display:block}.w-input::placeholder,.w-select::placeholder{color:#999}.w-input:focus,.w-select:focus{border-color:#3898ec;outline:0}.w-input[disabled],.w-select[disabled],.w-input[readonly],.w-select[readonly],fieldset[disabled] .w-input,fieldset[disabled] .w-select{cursor:not-allowed}.w-input[disabled]:not(.w-input-disabled),.w-select[disabled]:not(.w-input-disabled),.w-input[readonly],.w-select[readonly],fieldset[disabled]:not(.w-input-disabled) .w-input,fieldset[disabled]:not(.w-input-disabled) .w-select{background-color:#eee}textarea.w-input,textarea.w-select{height:auto}.w-select{background-color:#f3f3f3}.w-select[multiple]{height:auto}.w-form-label{cursor:pointer;margin-bottom:0;font-weight:400;display:inline-block}.w-radio{margin-bottom:5px;padding-left:20px;display:block}.w-radio:before,.w-radio:after{content:" ";grid-area:1/1/2/2;display:table}.w-radio:after{clear:both}.w-radio-input{float:left;margin:3px 0 0 -20px;line-height:normal}.w-file-upload{margin-bottom:10px;display:block}.w-file-upload-input{opacity:0;z-index:-100;width:.1px;height:.1px;position:absolute;overflow:hidden}.w-file-upload-default,.w-file-upload-uploading,.w-file-upload-success{color:#333;display:inline-block}.w-file-upload-error{margin-top:10px;display:block}.w-file-upload-default.w-hidden,.w-file-upload-uploading.w-hidden,.w-file-upload-error.w-hidden,.w-file-upload-success.w-hidden{display:none}.w-file-upload-uploading-btn{cursor:pointer;background-color:#fafafa;border:1px solid #ccc;margin:0;padding:8px 12px;font-size:14px;font-weight:400;display:flex}.w-file-upload-file{background-color:#fafafa;border:1px solid #ccc;flex-grow:1;justify-content:space-between;margin:0;padding:8px 9px 8px 11px;display:flex}.w-file-upload-file-name{font-size:14px;font-weight:400;display:block}.w-file-remove-link{cursor:pointer;width:auto;height:auto;margin-top:3px;margin-left:10px;padding:3px;display:block}.w-icon-file-upload-remove{margin:auto;font-size:10px}.w-file-upload-error-msg{color:#ea384c;padding:2px 0;display:inline-block}.w-file-upload-info{padding:0 12px;line-height:38px;display:inline-block}.w-file-upload-label{cursor:pointer;background-color:#fafafa;border:1px solid #ccc;margin:0;padding:8px 12px;font-size:14px;font-weight:400;display:inline-block}.w-icon-file-upload-icon,.w-icon-file-upload-uploading{width:20px;margin-right:8px;display:inline-block}.w-icon-file-upload-uploading{height:20px}.w-container{max-width:940px;margin-left:auto;margin-right:auto}.w-container:before,.w-container:after{content:" ";grid-area:1/1/2/2;display:table}.w-container:after{clear:both}.w-container .w-row{margin-left:-10px;margin-right:-10px}.w-row:before,.w-row:after{content:" ";grid-area:1/1/2/2;display:table}.w-row:after{clear:both}.w-row .w-row{margin-left:0;margin-right:0}.w-col{float:left;width:100%;min-height:1px;padding-left:10px;padding-right:10px;position:relative}.w-col .w-col{padding-left:0;padding-right:0}.w-col-1{width:8.33333%}.w-col-2{width:16.6667%}.w-col-3{width:25%}.w-col-4{width:33.3333%}.w-col-5{width:41.6667%}.w-col-6{width:50%}.w-col-7{width:58.3333%}.w-col-8{width:66.6667%}.w-col-9{width:75%}.w-col-10{width:83.3333%}.w-col-11{width:91.6667%}.w-col-12{width:100%}.w-hidden-main{display:none!important}@media screen and (max-width:991px){.w-container{max-width:728px}.w-hidden-main{display:inherit!important}.w-hidden-medium{display:none!important}.w-col-medium-1{width:8.33333%}.w-col-medium-2{width:16.6667%}.w-col-medium-3{width:25%}.w-col-medium-4{width:33.3333%}.w-col-medium-5{width:41.6667%}.w-col-medium-6{width:50%}.w-col-medium-7{width:58.3333%}.w-col-medium-8{width:66.6667%}.w-col-medium-9{width:75%}.w-col-medium-10{width:83.3333%}.w-col-medium-11{width:91.6667%}.w-col-medium-12{width:100%}.w-col-stack{width:100%;left:auto;right:auto}}@media screen and (max-width:767px){.w-hidden-main,.w-hidden-medium{display:inherit!important}.w-hidden-small{display:none!important}.w-row,.w-container .w-row{margin-left:0;margin-right:0}.w-col{width:100%;left:auto;right:auto}.w-col-small-1{width:8.33333%}.w-col-small-2{width:16.6667%}.w-col-small-3{width:25%}.w-col-small-4{width:33.3333%}.w-col-small-5{width:41.6667%}.w-col-small-6{width:50%}.w-col-small-7{width:58.3333%}.w-col-small-8{width:66.6667%}.w-col-small-9{width:75%}.w-col-small-10{width:83.3333%}.w-col-small-11{width:91.6667%}.w-col-small-12{width:100%}}@media screen and (max-width:479px){.w-container{max-width:none}.w-hidden-main,.w-hidden-medium,.w-hidden-small{display:inherit!important}.w-hidden-tiny{display:none!important}.w-col{width:100%}.w-col-tiny-1{width:8.33333%}.w-col-tiny-2{width:16.6667%}.w-col-tiny-3{width:25%}.w-col-tiny-4{width:33.3333%}.w-col-tiny-5{width:41.6667%}.w-col-tiny-6{width:50%}.w-col-tiny-7{width:58.3333%}.w-col-tiny-8{width:66.6667%}.w-col-tiny-9{width:75%}.w-col-tiny-10{width:83.3333%}.w-col-tiny-11{width:91.6667%}.w-col-tiny-12{width:100%}}.w-widget{position:relative}.w-widget-map{width:100%;height:400px}.w-widget-map label{width:auto;display:inline}.w-widget-map img{max-width:inherit}.w-widget-map .gm-style-iw{text-align:center}.w-widget-map .gm-style-iw>button{display:none!important}.w-widget-twitter{overflow:hidden}.w-widget-twitter-count-shim{vertical-align:top;text-align:center;background:#fff;border:1px solid #758696;border-radius:3px;width:28px;height:20px;display:inline-block;position:relative}.w-widget-twitter-count-shim *{pointer-events:none;-webkit-user-select:none;user-select:none}.w-widget-twitter-count-shim .w-widget-twitter-count-inner{text-align:center;color:#999;font-family:serif;font-size:15px;line-height:12px;position:relative}.w-widget-twitter-count-shim .w-widget-twitter-count-clear{display:block;position:relative}.w-widget-twitter-count-shim.w--large{width:36px;height:28px}.w-widget-twitter-count-shim.w--large .w-widget-twitter-count-inner{font-size:18px;line-height:18px}.w-widget-twitter-count-shim:not(.w--vertical){margin-left:5px;margin-right:8px}.w-widget-twitter-count-shim:not(.w--vertical).w--large{margin-left:6px}.w-widget-twitter-count-shim:not(.w--vertical):before,.w-widget-twitter-count-shim:not(.w--vertical):after{content:" ";pointer-events:none;border:solid #0000;width:0;height:0;position:absolute;top:50%;left:0}.w-widget-twitter-count-shim:not(.w--vertical):before{border-width:4px;border-color:#75869600 #5d6c7b #75869600 #75869600;margin-top:-4px;margin-left:-9px}.w-widget-twitter-count-shim:not(.w--vertical).w--large:before{border-width:5px;margin-top:-5px;margin-left:-10px}.w-widget-twitter-count-shim:not(.w--vertical):after{border-width:4px;border-color:#fff0 #fff #fff0 #fff0;margin-top:-4px;margin-left:-8px}.w-widget-twitter-count-shim:not(.w--vertical).w--large:after{border-width:5px;margin-top:-5px;margin-left:-9px}.w-widget-twitter-count-shim.w--vertical{width:61px;height:33px;margin-bottom:8px}.w-widget-twitter-count-shim.w--vertical:before,.w-widget-twitter-count-shim.w--vertical:after{content:" ";pointer-events:none;border:solid #0000;width:0;height:0;position:absolute;top:100%;left:50%}.w-widget-twitter-count-shim.w--vertical:before{border-width:5px;border-color:#5d6c7b #75869600 #75869600;margin-left:-5px}.w-widget-twitter-count-shim.w--vertical:after{border-width:4px;border-color:#fff #fff0 #fff0;margin-left:-4px}.w-widget-twitter-count-shim.w--vertical .w-widget-twitter-count-inner{font-size:18px;line-height:22px}.w-widget-twitter-count-shim.w--vertical.w--large{width:76px}.w-background-video{color:#fff;height:500px;position:relative;overflow:hidden}.w-background-video>video{object-fit:cover;z-index:-100;background-position:50%;background-size:cover;width:100%;height:100%;margin:auto;position:absolute;inset:-100%}.w-background-video>video::-webkit-media-controls-start-playback-button{-webkit-appearance:none;display:none!important}.w-background-video--control{background-color:#0000;padding:0;position:absolute;bottom:1em;right:1em}.w-background-video--control>[hidden]{display:none!important}.w-slider{text-align:center;clear:both;-webkit-tap-highlight-color:#0000;tap-highlight-color:#0000;background:#ddd;height:300px;position:relative}.w-slider-mask{z-index:1;white-space:nowrap;height:100%;display:block;position:relative;left:0;right:0;overflow:hidden}.w-slide{vertical-align:top;white-space:normal;text-align:left;width:100%;height:100%;display:inline-block;position:relative}.w-slider-nav{z-index:2;text-align:center;-webkit-tap-highlight-color:#0000;tap-highlight-color:#0000;height:40px;margin:auto;padding-top:10px;position:absolute;inset:auto 0 0}.w-slider-nav.w-round>div{border-radius:100%}.w-slider-nav.w-num>div{font-size:inherit;line-height:inherit;width:auto;height:auto;padding:.2em .5em}.w-slider-nav.w-shadow>div{box-shadow:0 0 3px #3336}.w-slider-nav-invert{color:#fff}.w-slider-nav-invert>div{background-color:#2226}.w-slider-nav-invert>div.w-active{background-color:#222}.w-slider-dot{cursor:pointer;background-color:#fff6;width:1em;height:1em;margin:0 3px .5em;transition:background-color .1s,color .1s;display:inline-block;position:relative}.w-slider-dot.w-active{background-color:#fff}.w-slider-dot:focus{outline:none;box-shadow:0 0 0 2px #fff}.w-slider-dot:focus.w-active{box-shadow:none}.w-slider-arrow-left,.w-slider-arrow-right{cursor:pointer;color:#fff;-webkit-tap-highlight-color:#0000;tap-highlight-color:#0000;-webkit-user-select:none;user-select:none;width:80px;margin:auto;font-size:40px;position:absolute;inset:0;overflow:hidden}.w-slider-arrow-left [class^=w-icon-],.w-slider-arrow-right [class^=w-icon-],.w-slider-arrow-left [class*=\ w-icon-],.w-slider-arrow-right [class*=\ w-icon-]{position:absolute}.w-slider-arrow-left:focus,.w-slider-arrow-right:focus{outline:0}.w-slider-arrow-left{z-index:3;right:auto}.w-slider-arrow-right{z-index:4;left:auto}.w-icon-slider-left,.w-icon-slider-right{width:1em;height:1em;margin:auto;inset:0}.w-slider-aria-label{clip:rect(0 0 0 0);border:0;width:1px;height:1px;margin:-1px;padding:0;position:absolute;overflow:hidden}.w-slider-force-show{display:block!important}.w-dropdown{text-align:left;z-index:900;margin-left:auto;margin-right:auto;display:inline-block;position:relative}.w-dropdown-btn,.w-dropdown-toggle,.w-dropdown-link{vertical-align:top;color:#222;text-align:left;white-space:nowrap;margin-left:auto;margin-right:auto;padding:20px;text-decoration:none;position:relative}.w-dropdown-toggle{-webkit-user-select:none;user-select:none;cursor:pointer;padding-right:40px;display:inline-block}.w-dropdown-toggle:focus{outline:0}.w-icon-dropdown-toggle{width:1em;height:1em;margin:auto 20px auto auto;position:absolute;top:0;bottom:0;right:0}.w-dropdown-list{background:#ddd;min-width:100%;display:none;position:absolute}.w-dropdown-list.w--open{display:block}.w-dropdown-link{color:#222;padding:10px 20px;display:block}.w-dropdown-link.w--current{color:#0082f3}.w-dropdown-link:focus{outline:0}@media screen and (max-width:767px){.w-nav-brand{padding-left:10px}}.w-lightbox-backdrop{cursor:auto;letter-spacing:normal;text-indent:0;text-shadow:none;text-transform:none;visibility:visible;white-space:normal;word-break:normal;word-spacing:normal;word-wrap:normal;color:#fff;text-align:center;z-index:2000;opacity:0;-webkit-user-select:none;-moz-user-select:none;-webkit-tap-highlight-color:transparent;background:#000000e6;outline:0;font-family:Helvetica Neue,Helvetica,Ubuntu,Segoe UI,Verdana,sans-serif;font-size:17px;font-style:normal;font-weight:300;line-height:1.2;list-style:disc;position:fixed;inset:0;-webkit-transform:translate(0)}.w-lightbox-backdrop,.w-lightbox-container{-webkit-overflow-scrolling:touch;height:100%;overflow:auto}.w-lightbox-content{height:100vh;position:relative;overflow:hidden}.w-lightbox-view{opacity:0;width:100vw;height:100vh;position:absolute}.w-lightbox-view:before{content:"";height:100vh}.w-lightbox-group,.w-lightbox-group .w-lightbox-view,.w-lightbox-group .w-lightbox-view:before{height:86vh}.w-lightbox-frame,.w-lightbox-view:before{vertical-align:middle;display:inline-block}.w-lightbox-figure{margin:0;position:relative}.w-lightbox-group .w-lightbox-figure{cursor:pointer}.w-lightbox-img{width:auto;max-width:none;height:auto}.w-lightbox-image{float:none;max-width:100vw;max-height:100vh;display:block}.w-lightbox-group .w-lightbox-image{max-height:86vh}.w-lightbox-caption{text-align:left;text-overflow:ellipsis;white-space:nowrap;background:#0006;padding:.5em 1em;position:absolute;bottom:0;left:0;right:0;overflow:hidden}.w-lightbox-embed{width:100%;height:100%;position:absolute;inset:0}.w-lightbox-control{cursor:pointer;background-position:50%;background-repeat:no-repeat;background-size:24px;width:4em;transition:all .3s;position:absolute;top:0}.w-lightbox-left{background-image:url(data:image/svg+xml;base64,PHN2ZyB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciIHZpZXdCb3g9Ii0yMCAwIDI0IDQwIiB3aWR0aD0iMjQiIGhlaWdodD0iNDAiPjxnIHRyYW5zZm9ybT0icm90YXRlKDQ1KSI+PHBhdGggZD0ibTAgMGg1djIzaDIzdjVoLTI4eiIgb3BhY2l0eT0iLjQiLz48cGF0aCBkPSJtMSAxaDN2MjNoMjN2M2gtMjZ6IiBmaWxsPSIjZmZmIi8+PC9nPjwvc3ZnPg==);display:none;bottom:0;left:0}.w-lightbox-right{background-image:url(data:image/svg+xml;base64,PHN2ZyB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciIHZpZXdCb3g9Ii00IDAgMjQgNDAiIHdpZHRoPSIyNCIgaGVpZ2h0PSI0MCI+PGcgdHJhbnNmb3JtPSJyb3RhdGUoNDUpIj48cGF0aCBkPSJtMC0waDI4djI4aC01di0yM2gtMjN6IiBvcGFjaXR5PSIuNCIvPjxwYXRoIGQ9Im0xIDFoMjZ2MjZoLTN2LTIzaC0yM3oiIGZpbGw9IiNmZmYiLz48L2c+PC9zdmc+);display:none;bottom:0;right:0}.w-lightbox-close{background-image:url(data:image/svg+xml;base64,PHN2ZyB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciIHZpZXdCb3g9Ii00IDAgMTggMTciIHdpZHRoPSIxOCIgaGVpZ2h0PSIxNyI+PGcgdHJhbnNmb3JtPSJyb3RhdGUoNDUpIj48cGF0aCBkPSJtMCAwaDd2LTdoNXY3aDd2NWgtN3Y3aC01di03aC03eiIgb3BhY2l0eT0iLjQiLz48cGF0aCBkPSJtMSAxaDd2LTdoM3Y3aDd2M2gtN3Y3aC0zdi03aC03eiIgZmlsbD0iI2ZmZiIvPjwvZz48L3N2Zz4=);background-size:18px;height:2.6em;right:0}.w-lightbox-strip{white-space:nowrap;padding:0 1vh;line-height:0;position:absolute;bottom:0;left:0;right:0;overflow:auto hidden}.w-lightbox-item{box-sizing:content-box;cursor:pointer;width:10vh;padding:2vh 1vh;display:inline-block;-webkit-transform:translate(0,0)}.w-lightbox-active{opacity:.3}.w-lightbox-thumbnail{background:#222;height:10vh;position:relative;overflow:hidden}.w-lightbox-thumbnail-image{position:absolute;top:0;left:0}.w-lightbox-thumbnail .w-lightbox-tall{width:100%;top:50%;transform:translateY(-50%)}.w-lightbox-thumbnail .w-lightbox-wide{height:100%;left:50%;transform:translate(-50%)}.w-lightbox-spinner{box-sizing:border-box;border:5px solid #0006;border-radius:50%;width:40px;height:40px;margin-top:-20px;margin-left:-20px;animation:.8s linear infinite spin;position:absolute;top:50%;left:50%}.w-lightbox-spinner:after{content:"";border:3px solid #0000;border-bottom-color:#fff;border-radius:50%;position:absolute;inset:-4px}.w-lightbox-hide{display:none}.w-lightbox-noscroll{overflow:hidden}@media (min-width:768px){.w-lightbox-content{height:96vh;margin-top:2vh}.w-lightbox-view,.w-lightbox-view:before{height:96vh}.w-lightbox-group,.w-lightbox-group .w-lightbox-view,.w-lightbox-group .w-lightbox-view:before{height:84vh}.w-lightbox-image{max-width:96vw;max-height:96vh}.w-lightbox-group .w-lightbox-image{max-width:82.3vw;max-height:84vh}.w-lightbox-left,.w-lightbox-right{opacity:.5;display:block}.w-lightbox-close{opacity:.8}.w-lightbox-control:hover{opacity:1}}.w-lightbox-inactive,.w-lightbox-inactive:hover{opacity:0}.w-richtext:before,.w-richtext:after{content:" ";grid-area:1/1/2/2;display:table}.w-richtext:after{clear:both}.w-richtext[contenteditable=true]:before,.w-richtext[contenteditable=true]:after{white-space:initial}.w-richtext ol,.w-richtext ul{overflow:hidden}.w-richtext .w-richtext-figure-selected.w-richtext-figure-type-video div:after,.w-richtext .w-richtext-figure-selected[data-rt-type=video] div:after,.w-richtext .w-richtext-figure-selected.w-richtext-figure-type-image div,.w-richtext .w-richtext-figure-selected[data-rt-type=image] div{outline:2px solid #2895f7}.w-richtext figure.w-richtext-figure-type-video>div:after,.w-richtext figure[data-rt-type=video]>div:after{content:"";display:none;position:absolute;inset:0}.w-richtext figure{max-width:60%;position:relative}.w-richtext figure>div:before{cursor:default!important}.w-richtext figure img{width:100%}.w-richtext figure figcaption.w-richtext-figcaption-placeholder{opacity:.6}.w-richtext figure div{color:#0000;font-size:0}.w-richtext figure.w-richtext-figure-type-image,.w-richtext figure[data-rt-type=image]{display:table}.w-richtext figure.w-richtext-figure-type-image>div,.w-richtext figure[data-rt-type=image]>div{display:inline-block}.w-richtext figure.w-richtext-figure-type-image>figcaption,.w-richtext figure[data-rt-type=image]>figcaption{caption-side:bottom;display:table-caption}.w-richtext figure.w-richtext-figure-type-video,.w-richtext figure[data-rt-type=video]{width:60%;height:0}.w-richtext figure.w-richtext-figure-type-video iframe,.w-richtext figure[data-rt-type=video] iframe{width:100%;height:100%;position:absolute;top:0;left:0}.w-richtext figure.w-richtext-figure-type-video>div,.w-richtext figure[data-rt-type=video]>div{width:100%}.w-richtext figure.w-richtext-align-center{clear:both;margin-left:auto;margin-right:auto}.w-richtext figure.w-richtext-align-center.w-richtext-figure-type-image>div,.w-richtext figure.w-richtext-align-center[data-rt-type=image]>div{max-width:100%}.w-richtext figure.w-richtext-align-normal{clear:both}.w-richtext figure.w-richtext-align-fullwidth{text-align:center;clear:both;width:100%;max-width:100%;margin-left:auto;margin-right:auto;display:block}.w-richtext figure.w-richtext-align-fullwidth>div{padding-bottom:inherit;display:inline-block}.w-richtext figure.w-richtext-align-fullwidth>figcaption{display:block}.w-richtext figure.w-richtext-align-floatleft{float:left;clear:none;margin-right:15px}.w-richtext figure.w-richtext-align-floatright{float:right;clear:none;margin-left:15px}.w-nav{z-index:1000;background:#ddd;position:relative}.w-nav:before,.w-nav:after{content:" ";grid-area:1/1/2/2;display:table}.w-nav:after{clear:both}.w-nav-brand{float:left;color:#333;text-decoration:none;position:relative}.w-nav-link{vertical-align:top;color:#222;text-align:left;margin-left:auto;margin-right:auto;padding:20px;text-decoration:none;display:inline-block;position:relative}.w-nav-link.w--current{color:#0082f3}.w-nav-menu{float:right;position:relative}[data-nav-menu-open]{text-align:center;background:#c8c8c8;min-width:200px;position:absolute;top:100%;left:0;right:0;overflow:visible;display:block!important}.w--nav-link-open{display:block;position:relative}.w-nav-overlay{width:100%;display:none;position:absolute;top:100%;left:0;right:0;overflow:hidden}.w-nav-overlay [data-nav-menu-open]{top:0}.w-nav[data-animation=over-left] .w-nav-overlay{width:auto}.w-nav[data-animation=over-left] .w-nav-overlay,.w-nav[data-animation=over-left] [data-nav-menu-open]{z-index:1;top:0;right:auto}.w-nav[data-animation=over-right] .w-nav-overlay{width:auto}.w-nav[data-animation=over-right] .w-nav-overlay,.w-nav[data-animation=over-right] [data-nav-menu-open]{z-index:1;top:0;left:auto}.w-nav-button{float:right;cursor:pointer;-webkit-tap-highlight-color:#0000;tap-highlight-color:#0000;-webkit-user-select:none;user-select:none;padding:18px;font-size:24px;display:none;position:relative}.w-nav-button:focus{outline:0}.w-nav-button.w--open{color:#fff;background-color:#c8c8c8}.w-nav[data-collapse=all] .w-nav-menu{display:none}.w-nav[data-collapse=all] .w-nav-button,.w--nav-dropdown-open,.w--nav-dropdown-toggle-open{display:block}.w--nav-dropdown-list-open{position:static}@media screen and (max-width:991px){.w-nav[data-collapse=medium] .w-nav-menu{display:none}.w-nav[data-collapse=medium] .w-nav-button{display:block}}@media screen and (max-width:767px){.w-nav[data-collapse=small] .w-nav-menu{display:none}.w-nav[data-collapse=small] .w-nav-button{display:block}.w-nav-brand{padding-left:10px}}@media screen and (max-width:479px){.w-nav[data-collapse=tiny] .w-nav-menu{display:none}.w-nav[data-collapse=tiny] .w-nav-button{display:block}}.w-tabs{position:relative}.w-tabs:before,.w-tabs:after{content:" ";grid-area:1/1/2/2;display:table}.w-tabs:after{clear:both}.w-tab-menu{position:relative}.w-tab-link{vertical-align:top;text-align:left;cursor:pointer;color:#222;background-color:#ddd;padding:9px 30px;text-decoration:none;display:inline-block;position:relative}.w-tab-link.w--current{background-color:#c8c8c8}.w-tab-link:focus{outline:0}.w-tab-content{display:block;position:relative;overflow:hidden}.w-tab-pane{display:none;position:relative}.w--tab-active{display:block}@media screen and (max-width:479px){.w-tab-link{display:block}}.w-ix-emptyfix:after{content:""}@keyframes spin{0%{transform:rotate(0)}to{transform:rotate(360deg)}}.w-dyn-empty{background-color:#ddd;padding:10px}.w-dyn-hide,.w-dyn-bind-empty,.w-condition-invisible{display:none!important}.wf-layout-layout{display:grid}:root{--font-color-dark:black;--brand-color-hellgrau:#e2e3de;--label-color-sonstige:#967878;--label-color-unternehmen:#ffd200;--label-color-private:#ff96c8;--label-color-selbständige:#ff5a00;--brand-color-weiss:#f4f4ef;--brand-color-rot:#701212;--label-color-grundstücke:#0000af;--brand-color-dunkelblau:#2a2f33;--label-color-mwst-zoll:#96be00;--label-color-istr:#780082;--label-color-sozialabgaben:#32aaff;--label-color-reformen:#009632;--white:white;--black:black;--unternehmen-background:#fff9c7;--personen-background:#fce5f1;--sozialabgaben-background:#e4f4fe;--mwst-background:#eaf2cc;--grundstücke-background:#e5e8f6;--selbständige-background:#fde3d7;--sonstige-background:#e9e4e3}.w-pagination-wrapper{flex-wrap:wrap;justify-content:center;display:flex}.w-pagination-previous{color:#333;background-color:#fafafa;border:1px solid #ccc;border-radius:2px;margin-left:10px;margin-right:10px;padding:9px 20px;font-size:14px;display:block}.w-pagination-previous-icon{margin-right:4px}.w-pagination-next{color:#333;background-color:#fafafa;border:1px solid #ccc;border-radius:2px;margin-left:10px;margin-right:10px;padding:9px 20px;font-size:14px;display:block}.w-pagination-next-icon{margin-left:4px}.w-page-count{text-align:center;width:100%;margin-top:20px}.w-checkbox{margin-bottom:5px;padding-left:20px;display:block}.w-checkbox:before{content:" ";grid-area:1/1/2/2;display:table}.w-checkbox:after{content:" ";clear:both;grid-area:1/1/2/2;display:table}.w-checkbox-input{float:left;margin:4px 0 0 -20px;line-height:normal}.w-checkbox-input--inputType-custom{border:1px solid #ccc;border-radius:2px;width:12px;height:12px}.w-checkbox-input--inputType-custom.w--redirected-checked{background-color:#3898ec;background-image:url(https://d3e54v103j8qbb.cloudfront.net/static/custom-checkbox-checkmark.589d534424.svg);background-position:50%;background-repeat:no-repeat;background-size:cover;border-color:#3898ec}.w-checkbox-input--inputType-custom.w--redirected-focus{box-shadow:0 0 3px 1px #3898ec}h1{margin-top:20px;margin-bottom:10px;font-size:38px;font-weight:700;line-height:44px}h2{margin-top:20px;margin-bottom:10px;font-size:32px;font-weight:700;line-height:36px}h3{margin-top:20px;margin-bottom:10px;font-size:24px;font-weight:700;line-height:30px}h4{margin-top:10px;margin-bottom:10px;font-size:18px;font-weight:700;line-height:24px}h5{margin-top:10px;margin-bottom:10px;font-size:14px;font-weight:700;line-height:20px}h6{margin-top:10px;margin-bottom:10px;font-size:12px;font-weight:700;line-height:18px}p{margin-bottom:10px;font-size:16px;font-weight:300}a{text-decoration:underline}ul{margin-top:10px;margin-bottom:10px;padding-left:40px;font-size:20px;font-weight:300;line-height:28px}ol{margin-top:10px;margin-bottom:10px;padding-left:40px;font-size:20px;line-height:30px}li{margin-bottom:5px;font-size:20px;font-weight:300;line-height:28px}strong{font-weight:700}em{font-family:Inconsolata,monospace;font-size:16px;font-style:italic;text-decoration:underline;position:relative;bottom:6px}blockquote{border-left:5px solid #e2e2e2;margin-bottom:10px;padding:10px 20px;font-size:18px;line-height:22px}.style-guide-wrap{background-color:#f3f3f5;padding-top:1px;padding-bottom:1px}.type-column-1{padding-right:20px}.input{color:var(--font-color-dark);background-color:#fff;border:1px solid #ccc;border-radius:4px;height:44px;font-family:Titillium Web,sans-serif;font-weight:300;line-height:44px}.input:hover{border-color:#636363}.input:focus{border-color:#3898ec}.input.cc-long{height:auto;min-height:150px;line-height:24px}.type-column-2{padding-top:30px;padding-left:20px}.style-guide-label{color:#aaa;letter-spacing:1px;text-transform:uppercase;margin-top:10px;margin-bottom:40px;font-size:11px;line-height:11px}.style-guide-label.cc-box{justify-content:space-between;display:flex}.card{background-color:#fff;border-radius:4px;flex:1;margin:15px;padding:40px;text-decoration:none;transition:all .15s;box-shadow:0 1px 1px #0003}.card:hover{margin:12px;padding:43px;box-shadow:0 10px 20px #0000001a}.style-guide-label-link{font-size:11px;font-weight:500;line-height:11px;text-decoration:none;display:inline-block}.style-guide-label-link:hover{text-decoration:underline}.tab-link{color:var(--brand-color-hellgrau);background-color:#0000;margin-left:10px;margin-right:10px;padding-left:5px;padding-right:5px;font-family:Titillium Web,sans-serif}.tab-link:hover{color:var(--font-color-dark);font-weight:300}.tab-link.w--current{color:var(--font-color-dark);background-color:#0000;font-family:Titillium Web,sans-serif;box-shadow:inset 0 -1px #333}.tab-menu{border-top-left-radius:4px;border-top-right-radius:4px;padding-left:5px;padding-right:5px;box-shadow:inset 0 -1px #ccc}.color-block{background-color:var(--label-color-sonstige);border-radius:4px;height:70px;margin-top:30px}.color-block.label-color-unternehmen{background-color:var(--label-color-unternehmen)}.color-block.cc-font-color-light{color:#fff;background-color:#fff}.color-block.label-color-privatpersonen{background-color:var(--label-color-private)}.color-block.label-color-selbstaendig-erwerbende{background-color:var(--label-color-selbständige)}.color-block.cc-dark-grey-2{color:var(--brand-color-weiss);background-color:#f4f4ef}.color-block.cc-font-color-dark{color:var(--font-color-dark);background-color:#000}.color-block.cc-dark-grey-1{color:var(--brand-color-hellgrau);background-color:#e2e3de}.color-block.cc-light-grey-2{color:var(--brand-color-rot);background-color:#701212}.color-block.label-color-grundstuecke{background-color:var(--label-color-grundstücke)}.color-block.cc-light-grey-1{color:var(--brand-color-dunkelblau);background-color:#2a2f33}.color-block.label-color-mwst-zoll{background-color:var(--label-color-mwst-zoll)}.color-block.label-color-istr{background-color:var(--label-color-istr)}.color-block.label-color-sozialabgaben{background-color:var(--label-color-sozialabgaben)}.color-block.label-color-reformen{background-color:var(--label-color-reformen)}.style-guide-section{background-color:#fff;border-radius:4px;margin:20px;padding:60px 30px;position:relative;box-shadow:0 1px 1px #0003}.success-message{color:#20ce7b;background-color:#20ce7b1a;border-radius:4px}.card-paragraph{color:var(--font-color-dark);margin-bottom:0;font-family:Titillium Web,sans-serif;font-weight:300}.card-wrap{flex:0 0 50%;justify-content:center;align-items:center;display:flex}.style-guide-logo-box{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d2d21f7e2ba_transparent.gif);background-position:0 0;background-size:16px;border:1px solid #aaa;border-radius:4px;justify-content:center;align-items:center;padding:40px;display:flex}.style-guide-logo-box.cc-dark{background-image:linear-gradient(#00000080,#00000080),url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d2d21f7e2ba_transparent.gif);background-position:0 0,0 0;background-size:auto,16px}.style-guide-logo-box.cc-light{background-image:linear-gradient(#ffffff80,#ffffff80),url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d2d21f7e2ba_transparent.gif);background-position:0 0,0 0;background-size:auto,16px}.tab-pane{border-bottom-right-radius:4px;border-bottom-left-radius:4px;padding:30px 40px 40px}.tabs{border:0 #0000;border-radius:0;justify-content:space-between;display:flex}.style-guide-divider{background-color:#f3f3f5;width:100%;height:1px;margin-top:20px;margin-bottom:10px}.style-guide-subhead{color:#ec3872;background-color:#ec38721a;border-radius:4px;margin-bottom:40px;padding:20px;display:none}.error-message{color:#ec3872;text-align:center;background-color:#ec38721a;border-radius:4px}.card-container{background-color:var(--brand-color-hellgrau);flex-wrap:wrap;margin-top:40px;padding:20px;display:none}.button{background-color:var(--brand-color-dunkelblau);color:#fff;letter-spacing:.5px;background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d3060f7e29e_iconmonstr-shopping-cart-28-240.png);background-position:5%;background-repeat:no-repeat;background-size:20px;border-radius:4px;width:100%;height:40px;margin:5px 10px;padding:10px 20px 10px 30px;font-family:Titillium Web,sans-serif;font-weight:300;line-height:20px;transition:box-shadow .2s;box-shadow:0 1px 1px #0000}.button:hover{box-shadow:0 10px 20px #0000001a}.button.grey{background-color:var(--brand-color-hellgrau);color:var(--font-color-dark);height:40px;margin-top:5px;margin-bottom:5px}.button.grey.mein-warenkorb{background-color:var(--brand-color-hellgrau);letter-spacing:.1px;background-image:none;border-radius:0;width:95%;height:auto;margin-top:0;padding:5px 10px;font-size:14px;display:none}.button.sofort-kaufen{background-color:var(--brand-color-dunkelblau);letter-spacing:.1px;background-image:none;border-radius:0;width:95%;height:auto;padding:5px 10px;font-size:14px;display:none}.button.sofort-kaufen.inline{width:auto;margin-left:0;padding-left:20px;padding-right:20px;display:none}.button.in-warenkorb{letter-spacing:.1px;background-image:none;border-radius:0;width:95%;height:auto;margin-top:0;padding:5px 10px;font-size:14px}.button.in-warenkorb.inline{width:auto;margin-left:0;padding-left:20px;padding-right:20px}.button.in-warenkorb.inline.hidden,.button.in-warenkorb.hidden{display:none}.card-title{color:var(--font-color-dark);margin-top:0;font-family:Titillium Web,sans-serif}.style-guide-content{margin-top:0}.style-guide-title{color:#222;text-transform:uppercase;margin-top:0;padding-top:5px;padding-left:18px;font-size:22px;font-weight:500;line-height:44px;display:inline-block;position:absolute;top:0;left:0}.text-block{background-color:#0000}.heading-1{color:var(--font-color-dark);height:200px;margin-top:30px;margin-left:0;padding-left:20px;padding-right:20px;font-family:Titillium Web,sans-serif;font-size:40px;overflow:hidden}.heading-1.news{flex:auto;height:auto;padding-bottom:5px;font-size:26px;line-height:30px;display:flex}.heading-1.tax-snack{flex:none;height:auto;min-height:100px;margin-top:30px;margin-bottom:20px;padding-top:0;padding-bottom:5px;font-size:26px;line-height:30px}.heading-1.artikel{z-index:12;height:auto;margin-right:17%;padding-bottom:5px;padding-right:0;font-size:36px;line-height:42px;position:relative;overflow:visible}.heading-1.artikel.comtent{margin-right:0%;padding-right:20px}.heading-1.artikel.comtent.print-only{padding-left:40px}.heading-1.artikel.content{margin-right:0;padding-right:20px}.heading-1.referate{height:auto;padding-bottom:5px;padding-right:0;font-size:36px;line-height:42px}.heading-1.unterlagen{height:auto;margin-bottom:0;margin-right:17%;padding-right:0;font-size:36px;line-height:42px}.heading-1.unterlagen.content-area{margin-right:0%;padding-right:20px}.heading-1.subsite{flex:1;height:auto;margin-top:20px;font-size:20px;line-height:25px;text-decoration:none;position:relative;overflow:visible}.heading-1.autorinnen{z-index:12;height:auto;margin-top:0;margin-bottom:0;margin-right:17%;padding-bottom:5px;padding-right:0;font-size:36px;line-height:42px;position:relative}.heading-1.ausgabe{z-index:12;height:auto;margin-right:0%;padding-bottom:5px;padding-left:0;padding-right:0;font-size:36px;line-height:42px;display:inline;position:relative;overflow:visible}.heading-1.ausgabe.comtent{margin-right:0%;padding-right:20px}.heading-1.ausgabe.comtent.print-only{padding-left:40px}.heading-1.ausgabe.content{margin-right:0;padding-right:20px}.heading-1.ausgabe.schwerpunkt{padding-left:0}.heading-2,.heading-3,.heading-4{color:var(--font-color-dark);font-family:Titillium Web,sans-serif}.heading-5{color:var(--font-color-dark);font-family:Titillium Web,sans-serif;font-size:16px}.heading-6{color:var(--font-color-dark);font-family:Titillium Web,sans-serif;font-size:16px;font-weight:400}.paragraph{color:var(--font-color-dark);width:auto;height:auto;margin-top:10px;margin-left:0;margin-right:17%;padding:20px 20px 10px;font-family:Titillium Web,sans-serif;font-size:16px;font-weight:400;display:none;overflow:hidden}.paragraph.artikel{height:auto;margin-right:17%;padding-right:0;font-size:20px;font-weight:300;line-height:30px;display:block}.paragraph.artikel.intro{margin-top:20px;margin-bottom:0;padding-top:20px;padding-right:20px;font-size:20px;font-style:italic;font-weight:300;line-height:30px}.paragraph.artikel.unterlagen{font-weight:600}.paragraph.artikel.unterlagen.abstract,.paragraph.artikel.unterlagen.abstract---no-shorting{margin-right:0%;padding-right:20px}.paragraph.artikel.home{margin-top:0;padding-top:10px;font-size:20px;line-height:28px}.paragraph.referate{height:120px;margin-top:0;margin-right:0;padding-top:0;padding-bottom:0;font-weight:300;line-height:22.4px;display:block}.paragraph.news{height:100px;margin-right:0;display:block}.paragraph.news.abstract{flex:none;height:auto;margin-top:0;padding-top:10px;font-weight:300;line-height:22.4px}.paragraph.unterlagen{padding-right:0;font-size:20px;font-weight:300;line-height:28px;display:block}.paragraph.ausgabe{height:auto;margin-right:17%;padding-right:0;font-size:20px;font-weight:300;line-height:30px;display:block}.paragraph.ausgabe.intro{margin-top:20px;margin-bottom:0;padding-top:20px;padding-right:20px;font-size:20px;font-style:italic;font-weight:300;line-height:30px}.paragraph.ausgabe.unterlagen{font-weight:600}.paragraph.ausgabe.unterlagen.abstract{margin-right:0%;padding-right:20px}.paragraph.ausgabe.home{margin-top:0;margin-bottom:0;margin-right:20px;padding-top:10px;font-size:20px;line-height:28px}.block-quote{color:var(--font-color-dark);font-family:Inconsolata,monospace;font-weight:300}.link{color:var(--font-color-dark);font-family:Titillium Web,sans-serif;font-size:16px;font-weight:300}.label-text{color:var(--font-color-dark);font-family:Inconsolata,monospace;font-size:16px;font-weight:400}.meta-tags-autor{border-left:1px none var(--font-color-dark);color:var(--font-color-dark);padding-left:0;padding-right:0;font-family:Titillium Web,sans-serif;font-size:14px;font-weight:600;text-decoration:none;display:inline}.meta-tags-autor:hover{text-decoration:underline}.meta-tags-autor.first-tag-autor{border-left-style:none;padding-left:0;padding-right:0;font-size:14px;font-weight:600;display:inline}.meta-tags-autor.meta-tags-devider{padding-left:0;padding-right:5px;display:inline}.meta-tags-autor.meta-tags-devider:hover{text-decoration:none}.bold-text{color:var(--font-color-dark);font-weight:600}.menu-item{color:var(--font-color-dark);text-transform:uppercase;font-family:Inconsolata,monospace;font-size:16px}.meta-tag-date{color:var(--font-color-dark);text-transform:none;font-family:Inconsolata,monospace;font-size:16px;font-weight:400;display:inline-block;position:relative}.meta-tag-format{color:var(--font-color-dark);text-transform:uppercase;font-family:Titillium Web,sans-serif;font-size:16px;font-weight:600}.type-column-3{padding-top:30px;padding-left:20px}.heading-7,.heading-8,.heading-9{color:var(--font-color-dark);font-family:Titillium Web,sans-serif}.text-block-4,.text-block-5{font-weight:300}.style-guide-background-box{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d2d21f7e2ba_transparent.gif);background-position:0 0;background-size:16px;border:1px solid #aaa;border-radius:4px;justify-content:center;align-items:center;padding:40px;display:flex}.style-guide-background-box.cc-dark{background-image:none}.div-block-2{height:50px}.background-gradient{background-image:linear-gradient(90deg,#e8e6e9,#f8f4ea 27% 73%,#e8e6e9)}.dropdown-list{background-color:#fff}.dropdown-list.w--open{width:150px}.dropdown-toggle{padding-top:10px;padding-bottom:10px;padding-left:0}.icon{float:none;margin-right:0;display:block}.dropdown-link{text-align:left;margin-left:20px;padding-left:0;padding-right:0;display:inline-block;position:relative;top:0;bottom:0;right:0}.collection-item{justify-content:flex-start;align-items:center;margin-bottom:15px;display:flex}.rich-text-block{margin-right:0;padding:20px;font-family:Titillium Web,sans-serif}.rich-text-block em{color:var(--font-color-dark);margin-top:0;font-size:12px;font-style:normal;font-weight:700;bottom:5px}.navigation-wrapper{z-index:2400;background-color:var(--brand-color-weiss);justify-content:space-between;height:100%;margin-top:0;display:flex}.navigation-thema{background-color:var(--brand-color-weiss);border-style:none;flex-direction:column;justify-content:flex-start;align-items:flex-start;width:100%;height:150px;display:flex;position:relative;left:0;overflow:visible}.home-artikel{z-index:4;background-color:#0000;margin-top:0;display:block;position:relative;top:150px;bottom:0;left:0}.logo-wrapper{background-color:var(--brand-color-dunkelblau);flex-direction:row;justify-content:flex-end;align-self:auto;align-items:center;width:31%;height:150px;margin-left:-11.7%;padding:0 10px 0 0;display:flex;position:relative}.search{flex:0 auto;align-self:stretch;width:60%;height:100%;margin-bottom:0;margin-right:0;display:inline-block;position:relative}.search-input{color:var(--font-color-dark);background-color:#0000;border-style:none;width:80%;height:100%;margin-bottom:0;padding-left:4.3333%;padding-right:0;font-family:Titillium Web,sans-serif;font-size:16px;font-weight:600;display:inline-block;position:relative}.search-button{color:#0000;background-color:#0000;background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d44c2f7e295_6_LOUPE.svg);background-position:100%;background-repeat:no-repeat;background-size:auto 90%;width:20%;height:100%;position:absolute;top:0;bottom:0;right:0}.search-wrapper{background-color:var(--brand-color-hellgrau);height:100%;display:flex;position:relative}.sub-navigation-formate{border-style:none;border-top-width:2px;border-top-color:var(--font-color-dark);border-right-width:1px;border-right-color:var(--brand-color-weiss);background-image:none;background-repeat:repeat;background-size:auto;flex-direction:column;justify-content:center;align-self:center;align-items:flex-end;width:17.5%;height:100%;margin-left:.2%;margin-right:0;padding-left:0;font-family:Titillium Web,sans-serif;display:flex;position:relative;top:0;bottom:0;right:0}.navigation-themen-wrapper{width:100%;height:100px;position:relative}.main-navigation{z-index:1000;background-color:#0000;height:150px;position:fixed;left:0;right:0}.sub-navigation-wrapper{flex:0 auto;justify-content:space-between;align-items:stretch;width:100%;height:50px;display:flex;position:relative}.dropdown-toggle-formate{width:100%;margin-left:0;margin-right:0;padding:0;position:static}.icon-right{align-self:center;margin-left:-25px;text-decoration:none;display:inline-block;position:relative;left:30px;transform:rotate(-90deg)}.sub-navigation-titel-formate{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d2af1f7e287_6_Pfeil-1_Inconsolata.svg);background-position:100%;background-repeat:no-repeat;background-size:auto 60%;width:100%;height:100%;padding-right:20px;position:relative}.sub-navigation-titel-formate.meta-tag-format{background-image:none;flex-direction:column;justify-content:center;font-weight:600;display:flex}.sub-navigation-titel-formate.meta-tag-format.mobile{display:none}.body-reduced{background-color:var(--brand-color-weiss);color:var(--font-color-dark);background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d21aaf7e2bc_Unknown-1.png);background-position:50%;background-repeat:repeat-y;background-size:contain;background-attachment:fixed;padding-top:32px;font-family:Inconsolata,monospace;font-size:12px;font-weight:400;line-height:16px}.hauptthema-text{color:var(--font-color-dark);flex:0 auto;align-items:center;width:16.6667%;height:100%;padding-left:10px;font-family:Arial,Helvetica Neue,Helvetica,sans-serif;display:flex;position:relative}.hauptthema-text.label-text{justify-content:center;width:100%;margin-left:0;padding-left:5px;padding-right:5px;font-family:Inconsolata,monospace;text-decoration:none}.datum-details{color:var(--font-color-dark);text-align:center;justify-content:center;align-items:center;width:16.6667%;height:100%;font-family:Titillium Web,sans-serif;font-weight:700;display:flex;position:relative}.datum-details.meta-tag-date{justify-content:flex-start;width:auto;font-family:Titillium Web,sans-serif;font-weight:400;display:inline-block}.meta-tags-wrapper-top-einspaltig{justify-content:space-between;align-items:flex-start;width:100%;height:40px;margin-left:0;display:flex;position:relative}.meta-tags-wrapper-bottom{border:1px #000;flex-direction:row;justify-content:flex-start;align-items:flex-end;width:100%;height:100px;margin-bottom:0;padding-top:10px;padding-bottom:0;display:flex;position:relative}.meta-tags-wrapper-bottom.subsite{height:70px}.meta-tags-wrapper-bottom-zweispaltig{width:65.5%;min-height:50px;margin-bottom:20px;padding-left:20px;padding-right:20px}.meta-tags-wrapper-bottom-zweispaltig.subsite{margin-bottom:5px}.collection-item-einspaltig{border-top:2px solid var(--font-color-dark);border-right:2px solid var(--font-color-dark);border-bottom:2px solid var(--font-color-dark);background-color:#fff;margin-bottom:50px;padding-bottom:0;position:relative}.format-icon-wrapper-zweispaltig{z-index:1;border-style:none none none solid;border-left-width:2px;border-left-color:var(--font-color-dark);width:34.5%;height:50px;margin-left:0;padding-left:3.3333%;position:absolute;bottom:0;right:0}.hauptthema{width:35%;height:100%;margin-right:0;text-decoration:none}.hauptthema.einspaltig{width:20%}.hauptthema.einspaltig.subsite{width:27%}.hauptthema.zweispaltig{width:35%}.hauptthema.zweispaltig.formate,.hauptthema.formate{width:33.3333%}.format-icon-zweispaltig{z-index:2;background-color:#0000;background-image:url(https://d3e54v103j8qbb.cloudfront.net/img/background-image.svg);background-position:50% 100%;background-repeat:no-repeat;background-size:auto 110px;width:34.5%;height:100%;margin-bottom:20px;position:relative;right:0}.format-icon-zweispaltig.subsite{background-size:auto 70px;margin-bottom:10px}.navigation-black-space{background-color:var(--brand-color-dunkelblau);justify-content:flex-end;width:40%;height:100%;padding-right:4%;display:flex;position:absolute;bottom:0;left:0}.collection-list-einspaltig{margin-bottom:50px;margin-left:0}.datum-wrapper{justify-content:flex-end;align-items:center;width:26%;height:100%;padding-right:20px;display:flex;position:relative}.datum-wrapper.zweispaltig{width:30%}.datum-wrapper.einspaltig{flex:0 auto;width:26%}.datum-wrapper.formate{justify-content:center;width:33.3333%;padding-left:5px;padding-right:5px}.datum{display:inline-block}.sub-naviagtion-menu-formate{z-index:10;margin-top:0;margin-right:0;right:0}.sub-naviagtion-menu-formate.w--open{border-right:2px none var(--font-color-dark);background-color:var(--brand-color-weiss);align-self:auto;height:auto;margin-top:50px;margin-right:0;padding-top:0;padding-left:10px;padding-right:0;display:flex;position:absolute;top:0;left:-15%}.logo-link{flex:0 auto;width:150px;height:150px;position:absolute;inset:0% auto 0% -160px}.logo-link.w--current{z-index:9;flex-direction:row;justify-content:flex-end;align-items:center;width:150px;height:150px;margin-top:0;margin-right:10px;display:flex;position:absolute;inset:0% 0% 0% -160px}.navigation-bar-themen{width:100%;height:100px}.navigation-bar-wrapper-themen{width:100%;height:100%}.main-navigation-link{border-style:none;border-bottom-width:2px;border-bottom-color:var(--font-color-dark);color:var(--font-color-dark);align-items:flex-end;width:100%;height:100%;margin-left:0;padding-top:0;padding-bottom:0;font-family:Inconsolata,monospace;font-size:16px;text-decoration:none;display:flex}.main-navigation-link.warenkorb-wrapper{color:#0000;background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4dcef7f7e2ae_iconmonstr-shopping-cart-8-240%20\(1\).png);background-position:50% 100%;background-repeat:no-repeat;background-size:25px}.navigation-item-3{border-right:1px solid var(--brand-color-weiss);border-bottom:2px solid var(--font-color-dark);width:17.5%;height:50px;margin-left:2.5%;margin-right:0;padding-left:0;padding-right:0;text-decoration:none;position:relative}.navigation-item-3.w--current{border-bottom-color:var(--label-color-mwst-zoll);color:var(--font-color-dark);background-color:#0000;font-weight:700;text-decoration:none}.navigation-menu-themen{background-color:var(--brand-color-weiss);width:100%;padding-left:0}.navigation-item-thema-placeholder{border-right:1px none var(--brand-color-weiss);border-bottom:2px solid var(--font-color-dark);width:17.45%;height:50px;margin-left:2.5%;margin-right:0;padding-left:0;padding-right:0;text-decoration:none;position:relative}.main-navigation-placeholder{border-style:none;border-right-width:3px;border-right-color:var(--font-color-dark);border-bottom-width:2px;border-bottom-color:var(--font-color-dark);color:var(--font-color-dark);text-transform:none;background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d4525f7e2a5_iconmonstr-shopping-cart-9.svg);background-position:50%;background-repeat:no-repeat;background-size:30px;flex-wrap:nowrap;align-content:flex-end;align-items:flex-end;width:100%;height:100%;margin-bottom:0;margin-left:0;padding-top:0;padding-bottom:0;font-family:Titillium Web,sans-serif;font-size:16px;text-decoration:none;display:flex}.menu-button{z-index:4;width:41px;height:43px;margin-top:10px;margin-bottom:10px;margin-right:15px;padding:0;inset:0;overflow:visible}.menu-button.w--open{background-color:#0000;margin-top:10px;margin-bottom:5px;margin-right:10px}.open-close-mask{width:70px;height:50px;margin-left:0;display:block;position:absolute;top:0;bottom:0;right:78px;overflow:hidden}.open{color:var(--font-color-dark);letter-spacing:1px;width:80px;height:45px;margin-top:0;margin-bottom:0;padding-left:7px;padding-right:10px;font-family:Titillium Web,sans-serif;font-size:16px;font-weight:600;line-height:45px;display:block;position:absolute;top:0;bottom:0;left:5px;overflow:hidden}.close{color:var(--font-color-dark);letter-spacing:1px;width:80px;height:45px;margin-top:0;margin-bottom:0;padding-left:6px;padding-right:10px;font-family:Titillium Web,sans-serif;font-size:16px;font-weight:600;line-height:45px;display:block;position:absolute;inset:-1px 0 0 5px;overflow:hidden}.line-3{z-index:2;background-color:var(--font-color-dark);width:35px;height:2px;margin-left:auto;margin-right:auto;display:block;position:absolute;top:30px;left:0;right:0}.line-2{z-index:1;background-color:var(--font-color-dark);width:35px;height:2px;margin-left:auto;margin-right:auto;display:block;position:absolute;top:20px;left:0;right:0}.line-1{z-index:2;background-color:var(--font-color-dark);width:35px;height:2px;margin-left:auto;margin-right:auto;display:block;position:absolute;top:10px;left:0;right:0}.line2-1{border:2px #0000;width:0;height:1px;margin-left:auto;margin-right:auto;display:none;position:absolute;top:19px;left:0;right:0}.main-navigation-button-wrapper{float:none;background-color:#0000;justify-content:flex-end;align-items:center;width:17.5%;height:50px;margin-bottom:0;display:flex;position:relative;bottom:0;right:-12px}.main-navigation-item{z-index:1;flex-flow:row;justify-content:flex-start;align-items:center;height:40px;padding-right:0;text-decoration:none;display:flex;position:static}.main-navigation-item.w--current{color:var(--font-color-dark);text-decoration:underline}.main-navigation-item-text{color:var(--font-color-dark);flex:0 auto;padding-top:10px;padding-bottom:10px;font-family:Inconsolata,monospace;font-size:16px;font-weight:400;text-decoration:none;position:static}.main-navigation-menu{z-index:1;border-right:2px none var(--font-color-dark);background-color:var(--brand-color-weiss);flex-flow:row;place-content:flex-start;align-items:stretch;width:322px;height:50vh;margin-top:0;margin-left:0;margin-right:11px;padding:51px 0 100px 20px;display:block;position:absolute;inset:50px 0 0;overflow:visible}.logo{float:none;width:150px;height:150px;margin-top:0;margin-right:0;display:block;position:absolute;inset:0% auto 0% 0}.sub-navigation-formate-item{width:100%;margin-top:0;margin-bottom:0;display:block;position:relative}.sub-navigation-formate-item-text{background-image:url(https://d3e54v103j8qbb.cloudfront.net/img/background-image.svg);background-position:0;background-repeat:no-repeat;background-size:contain;margin-left:0;padding-left:30px;display:inline-block}.sub-navigation-formate-item-text.meta-tag-format.navigation{background-image:none;background-repeat:repeat;background-size:auto;flex-direction:column;margin-left:0;padding-top:5px;padding-bottom:5px;padding-left:0;font-family:Inconsolata,monospace;font-weight:400;display:inline-block}.sub-navigation-formate-collection-list{width:100%;margin-top:0}.bezahlpflichtiger-inhalt{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d4525f7e2a5_iconmonstr-shopping-cart-9.svg);background-position:10px;background-repeat:no-repeat;background-size:auto 25px;width:50%;height:100%;padding-left:0}.bezahlpflichtiger-inhalt.subsite{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d4525f7e2a5_iconmonstr-shopping-cart-9.svg);background-position:10px;background-size:auto 25px;display:none}.bezahlpflichtiger-inhalt.subsite.referate{display:block}.navigation-bar-devider-black-space{z-index:1;background-color:var(--brand-color-dunkelblau);width:50vw;height:100px;margin-top:150px;margin-left:0;position:fixed;inset:32px 0 0 -469px}.logo-wrapper-mobile.w--current{display:none}.empty-state-tax-snack{color:var(--font-color-dark);font-family:Titillium Web,sans-serif;font-size:16px;display:inline}.empty-state{border-top:2px solid var(--font-color-dark);border-right:2px solid var(--font-color-dark);border-bottom:2px solid var(--font-color-dark);background-color:#fff;flex-direction:column;justify-content:flex-end;height:auto;margin-top:20px;padding:0;display:block}.empty-state.formate{display:none}.collection-list-zweispaltig{flex-flow:wrap;justify-content:space-between;width:100%;margin-bottom:0;margin-left:0;margin-right:0;display:flex}.collection-list-zweispaltig.subsite{top:-200px}.collection-item-zweispaltig{border-top:2px solid var(--font-color-dark);border-right:2px solid var(--font-color-dark);border-bottom:2px solid var(--font-color-dark);background-color:#fff;flex-direction:column;justify-content:space-between;width:48.8%;margin-bottom:50px;padding-left:0;padding-right:0;display:flex;position:relative}.collection-item-zweispaltig.tax-snack{border-style:none}.collection-item-zweispaltig.tax-snack.home{width:48.8%;margin-top:0;padding-top:0;padding-left:0;padding-right:0;display:flex}.collection-item-zweispaltig.tax-snack.home.mobile{margin-bottom:50px}.collection-item-zweispaltig.subsite{clear:both;border-color:var(--font-color-dark);border-left-style:none;border-left-width:2px;flex-flow:column wrap;flex:0 auto;place-content:stretch space-between;align-self:stretch;margin-top:20px;margin-bottom:0;display:flex;left:0;right:0;overflow:hidden}.format-icon-einspaltig{z-index:2;color:var(--font-color-dark);background-color:#0000;background-image:url(https://d3e54v103j8qbb.cloudfront.net/img/background-image.svg);background-position:50% 100%;background-repeat:no-repeat;background-size:auto 110px;width:17%;height:100%;margin-bottom:20px;position:relative;right:0}.meta-tags-wapper-bottom-special-items{width:65.5%;min-height:50px;margin-bottom:20px;padding-left:20px;padding-right:20px}.format-icon-wrapper-einspaltig{z-index:1;border-style:none none none solid;border-left-width:2px;border-left-color:var(--font-color-dark);width:17%;height:50px;margin-left:0;padding-left:3.3333%;position:absolute;bottom:0;right:0}.main-navigation-item-dropdown-titel{float:left;color:var(--font-color-dark);font-family:Inconsolata,monospace;font-size:16px;font-weight:400}.dropdown-toggle-main-navigation{float:left;line-height:auto;width:100%;padding:10px 0;position:static}.main-navigation-item-dropdown-item{color:var(--font-color-dark);font-family:Inconsolata,monospace;font-size:16px;font-weight:400;position:static}.main-navigation-item-dropdown-item.w--current{color:var(--font-color-dark);text-decoration:underline}.main-navigation-item-dopdown-list-wrapper{margin-top:0;position:static}.main-navigation-item-dopdown-list-wrapper.w--open{background-color:var(--brand-color-weiss);margin-top:0;padding-left:0;position:static}.main-navigation-items-wrapper{height:80vh;padding-bottom:100px;position:relative;overflow:auto}.main-navigation-item-dropdown{color:var(--font-color-dark);flex-direction:column;flex:1;justify-content:center;align-items:flex-start;height:auto;display:flex;position:static}.home-tax-snack{z-index:4;background-color:#0000;margin-top:0;display:block;position:relative;top:150px;bottom:0}.main-navigation-item-wrapper{flex-direction:row;justify-content:flex-start;align-items:center;height:auto;display:flex}.sharing-button-wrapper{z-index:3;flex-direction:column;margin-bottom:0;margin-left:0%;padding-bottom:0;display:flex;position:relative;top:3px;left:-23px;right:0}.home-news{z-index:4;background-color:#0000;margin-top:0;display:block;position:relative;top:150px;bottom:0}.home-referate{z-index:4;background-color:#0000;margin-top:0;margin-bottom:0;display:none;position:relative;top:150px;bottom:0}.kein-bezahlpflichtiger-inhalt{width:50%;height:40px;padding-left:0}.kein-bezahlpflichtiger-inhalt.subsite{display:block}.div-block-25{background-image:url(https://d3e54v103j8qbb.cloudfront.net/img/background-image.svg);background-position:50%;background-repeat:no-repeat;background-size:cover;border-style:none;border-bottom-width:1px;border-bottom-color:#000;width:51%;height:250px;margin:20px 0 0;position:absolute;bottom:0;right:0;overflow:hidden}.standbild.tax-snack{border-right:2px solid var(--font-color-dark);border-bottom:2px solid var(--font-color-dark);background-image:url(https://d3e54v103j8qbb.cloudfront.net/img/background-image.svg);background-position:50%;background-repeat:no-repeat;background-size:cover;width:100%;height:250px;margin-top:0;margin-bottom:0;overflow:hidden}.rich-text-block-referate{width:46.7%;max-height:250px;margin-top:0;margin-left:20px;margin-right:0;padding:20px 0;font-family:Titillium Web,sans-serif}.rich-text-block-referate em{font-style:normal;font-weight:700}.rich-text-block-referate p{font-weight:400}.meta-tags-wrapper-bottom-special{flex-direction:row;justify-content:flex-start;align-items:flex-end;width:48.8%;height:100px;padding-top:10px;padding-bottom:0;display:flex;position:relative}.text-wrapper-referate{justify-content:space-between;align-items:flex-start;width:49%;height:150px;margin-top:30px;display:flex;position:relative}.meta-tags-wrapper-bottom-einspaltig{width:83%;min-height:50px;margin-bottom:20px;padding-left:20px;padding-right:20px}.link-block-referat{z-index:2;background-color:#0000;background-image:url(https://d3e54v103j8qbb.cloudfront.net/img/background-image.svg);background-position:50% 100%;background-repeat:no-repeat;background-size:110px 110px;width:34.5%;height:100%;margin-bottom:20px;position:relative;right:0}.format-icon-wrapper-referat{z-index:1;border-style:none none none solid;border-left-width:2px;border-left-color:var(--font-color-dark);width:34.5%;height:50px;margin-left:0;padding-left:3.3333%;position:absolute;bottom:0;right:0}.footer-logo-image{flex:0 auto;height:30%;position:relative}.footer{z-index:5000;background-color:var(--brand-color-dunkelblau);width:100%;height:40px;position:fixed;bottom:0;left:0;right:0}.footer-container{justify-content:space-between;align-items:center;height:100%;display:flex}.footer-links-wrapper{justify-content:flex-end;align-items:center;width:55%;height:100%;display:flex;position:relative}.footer-link{color:#fff;font-family:Inconsolata,monospace;font-size:14px;text-decoration:none}.nav-link-devider{color:#fff;padding-left:5px;padding-right:5px;font-family:Inconsolata,monospace}.navigation-bar-devider{z-index:1;background-color:#0000;height:100px;display:block;position:fixed;inset:182px 0 0}.social-share-btn{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d1b4af7e285_facebook.svg);background-position:0 0;background-size:125px;width:20px;height:20px}.social-share-btn.fb{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d1b4af7e285_facebook.svg);background-position:50%;background-repeat:no-repeat;background-size:auto 15px}.social-share-btn.fb.hidden{display:none}.social-share-btn.tw{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d4c20f7e289_twitter.svg),url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d1b4af7e285_facebook.svg);background-position:50%,0 0;background-repeat:no-repeat,repeat;background-size:auto 12px,125px 15px}.social-share-btn.tw.hidden{display:block}.social-share-btn.tw.hidden.twitter{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d4c20f7e289_twitter.svg);background-position:50%;background-repeat:no-repeat;background-size:auto 12px;display:none}.social-share-btn.ln{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4de4cbf7e28a_linkedin.svg),url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d1b4af7e285_facebook.svg);background-position:50%,0 0;background-repeat:no-repeat,repeat;background-size:auto 12px,125px 15px}.social-share-btn.ln.hidden{display:block}.social-share-btn.ln.hidden.linkedin{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4de4cbf7e28a_linkedin.svg);background-position:50%;background-repeat:no-repeat;background-size:auto 12px;display:none}.home-unterlagen{z-index:4;background-color:#0000;margin-top:0;margin-bottom:40px;padding-bottom:50px;display:block;position:relative;top:150px;bottom:0}.sub-navigation-menu-formate-items-wrapper{flex:auto;margin-left:0;padding-left:0}.empty-state-artikel{font-family:Titillium Web,sans-serif;font-size:16px}.meta-tags-wrapper-top-zweispaltig{justify-content:space-between;align-items:center;width:100%;height:40px;margin-left:0;display:flex;position:relative}.footer-logo{flex:0 auto;align-items:center;width:45%;height:100%;display:flex;position:relative}.main-content-item-zweispaltig{border-top:2px solid var(--font-color-dark);border-right:2px solid var(--font-color-dark);border-bottom:2px solid var(--font-color-dark);flex-direction:column;justify-content:space-between;display:flex}.main-content-beitrag{z-index:5;flex-direction:row-reverse;margin-top:0;padding-top:0;padding-bottom:0;display:flex;position:relative;top:150px;left:0;right:0;overflow:visible}.haupttext{z-index:12;background-color:#fff;justify-content:space-between;width:100%;margin-top:-152px;padding-top:152px;display:block;position:relative}.haupttext.unterlagen{margin-top:0;padding-top:0}.sidebar{z-index:3000;float:right;border-style:none;border-left-width:2px;border-right-width:1px;border-right-color:#000;border-left-color:var(--font-color-dark);background-color:#0000;width:17%;height:80vh;margin-left:0;padding-left:0;position:sticky;inset:182px 0 0;overflow:visible}.sidebar.alt{display:none}.content-rich-text{z-index:14;color:var(--font-color-dark);margin-top:0;margin-bottom:40px;padding-top:0;padding-left:20px;padding-right:20px;font-family:Titillium Web,sans-serif;font-size:18px;font-weight:400;line-height:24px;position:relative;bottom:0}.content-rich-text h2{color:var(--font-color-dark);margin-top:0;padding-top:20px;font-family:Titillium Web,sans-serif;font-size:22px;font-weight:700;line-height:30px;position:relative;top:0;bottom:0}.content-rich-text p{color:var(--font-color-dark);margin-top:0;margin-bottom:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:300;line-height:28px;position:relative}.content-rich-text h3{margin-top:0;margin-bottom:10px;padding-top:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-style:normal;font-weight:600;line-height:28px;text-decoration:underline;position:relative}.content-rich-text h4{margin-top:0;padding-top:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-style:normal;font-weight:400;line-height:28px;text-decoration:underline;position:relative}.content-rich-text blockquote{margin-left:20px;font-size:20px;font-weight:300;line-height:28px;position:relative}.content-rich-text strong{font-weight:300}.content-rich-text em{color:var(--font-color-dark);padding-left:2px;font-size:16px;font-style:normal;font-weight:700}.content-rich-text em:hover{color:var(--font-color-dark)}.content-rich-text a{color:var(--font-color-dark);text-decoration:underline}.content-rich-text h1{font-size:22px;font-weight:700;line-height:30px}.content-rich-text.newsletter{border-top-style:none;border-bottom-style:none;border-right-style:none;margin-bottom:0;padding-bottom:40px}.content-rich-text.hrsg-team{margin-bottom:20px}.content-rich-text h5,.content-rich-text h6{margin-top:0;padding-top:10px;font-size:20px;font-style:normal;font-weight:400;line-height:28px;text-decoration:underline}.content-rich-text ol,.content-rich-text ul{padding-left:45px}.meta-daten{background-color:#fff;width:100%;margin-bottom:0;position:relative}.mailn-content{z-index:2;float:right;border-style:none;border-top-width:2px;border-top-color:var(--font-color-dark);border-right-width:2px;border-right-color:var(--font-color-dark);border-bottom-width:2px;border-bottom-color:var(--font-color-dark);background-color:#0000;flex:auto;width:83%;margin-bottom:20vh;margin-left:-1px;margin-right:0;position:relative;left:0;right:0;overflow:auto}.mailn-content.news,.mailn-content.formate{width:83%}.fussnoten{background-color:#fff;flex-direction:column;justify-content:space-between;width:100%;margin-top:-150px;padding-top:150px;padding-bottom:20px;display:flex;position:relative}.footnote-content-rich-text{color:var(--font-color-dark);column-count:2;column-rule-color:black;column-rule-style:none;flex-flow:row;align-content:flex-start;column-gap:20px;margin-top:10px;margin-bottom:0;padding-top:0;padding-left:20px;padding-right:20px;font-family:Inconsolata,monospace;font-size:18px;font-weight:400;line-height:24px;display:block;position:relative}.footnote-content-rich-text h2{color:var(--font-color-dark);font-family:Titillium Web,sans-serif;font-size:18px;font-weight:700;line-height:24px}.footnote-content-rich-text p{color:var(--font-color-dark);padding-top:10px;font-family:Inconsolata,monospace;font-size:14px;line-height:18px}.footnote-content-rich-text h3{font-family:Titillium Web,sans-serif;font-size:18px;font-weight:600;line-height:24px}.footnote-content-rich-text h4{margin-top:20px;font-family:Titillium Web,sans-serif;font-weight:400}.footnote-content-rich-text blockquote{line-height:26px}.footnote-content-rich-text strong{font-weight:600}.footnote-content-rich-text em{padding-top:0;font-size:14px;font-style:normal;font-weight:700;bottom:6px}.footnote-content-rich-text.zweispaltig{flex:0 auto;margin-top:0}.footnote-content-rich-text.einspaltig{column-count:1;width:83%}.footnote-content-rich-text a{color:var(--font-color-dark)}.intro{z-index:15;background-color:#fff;justify-content:space-between;width:100%;margin-top:-152px;padding-top:152px;display:block;position:relative;overflow:auto}.link-block{text-decoration:none}.link-block.ausgabe{width:100%;margin-top:30px;margin-bottom:20px;margin-right:0;padding-left:20px;padding-right:40px}.paragraph-2,.link-block-2{text-decoration:none}.link-block-2.ausgabe.last-paragraph{margin-bottom:20px}.go-back-wrapper{height:30px;margin-top:10px;padding-left:20px;font-size:14px;display:flex}.go-back-link{float:right;background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4dcfe8f7e296_9_PFEIL.svg);background-position:93% 0;background-repeat:no-repeat;background-size:auto 80%;align-items:center;height:30px;margin-bottom:20px;margin-right:0;padding-left:0;padding-right:30px;text-decoration:none;display:flex}.go-back-text{color:var(--font-color-dark);text-transform:uppercase;font-family:Inconsolata,monospace;font-size:14px;font-weight:400;text-decoration:underline}.toc{margin-left:-27px;font-size:12px;font-weight:400;line-height:16px}.text-block-18{color:var(--font-color-dark);padding-top:8px;padding-bottom:8px;font-family:Titillium Web,sans-serif;font-size:16px;font-weight:400;text-decoration:none}.link-block-3{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d6859f7e292_iconmonstr-circle-1.svg);background-position:4px;background-repeat:no-repeat;background-size:10px 10px;margin-left:-10px;padding-left:30px;text-decoration:none;display:block}.link-block-3:active{background-position:4px;background-size:auto 10px}.link-block-3:focus{background-position:2px;background-size:auto 15px;font-weight:600}.link-block-3.w--current{background-position:2px;background-size:15px 15px;font-weight:400}.link-block-3.w--current:focus{background-position:2px;font-weight:600}.main-content-block{border-style:none;border-top-width:2px;border-top-color:var(--font-color-dark);border-right-width:2px;border-right-color:var(--font-color-dark);border-bottom-width:2px;border-bottom-color:var(--font-color-dark);width:100%;margin-top:0;margin-left:0;position:relative;overflow:hidden}.main-content-block.formate{border-style:none;margin-top:0;margin-left:0;padding-left:0}.main-content-block.news{border-style:solid solid solid none;border-width:2px 2px 2px 1px;border-color:var(--font-color-dark)}.div-block-35{width:20%;height:40px}.div-block-36{width:20%;height:40px;position:static}.div-block-37{width:20%;height:40px}.div-block-38{width:27%;height:40px;display:none}.body-standard{background-color:var(--brand-color-weiss);background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d21aaf7e2bc_Unknown-1.png),url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4ddb86f7e2b3_Unknown.png),url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d21aaf7e2bc_Unknown-1.png);background-position:50% 100%,0 0,0 0;background-repeat:repeat-y,no-repeat,no-repeat;background-size:contain,cover,cover;background-attachment:fixed,fixed,fixed;padding-top:32px}.quick-read-headline{margin-top:0;margin-bottom:0;padding-top:20px;padding-left:20px;padding-right:20px;font-size:20px;font-style:italic;line-height:30px}.quick-read-headline.taxsnack{padding-left:0;padding-right:0}.quick-read-headline.print-only{text-transform:uppercase;padding-left:40px;font-family:Titillium Web,sans-serif;font-style:normal}.search-result-wrapper{margin-top:20px;padding-top:0;position:relative}.seitenleiste{z-index:2000;float:right;background-color:var(--brand-color-weiss);width:17%;height:70vh;padding-top:10px;padding-left:20px;position:sticky;top:150px;bottom:0;right:0}.search-resut-wrapper{background-color:#0000;border-style:none;align-items:center;height:auto;display:flex;position:relative;overflow:hidden}.link-block-7{flex:auto;width:100%;margin-right:110%;text-decoration:none;position:relative}.div-block-43{border-bottom:2px solid var(--font-color-dark);align-items:flex-end;padding-left:20px;padding-right:20px;display:flex}.search-result-link-wrapper{z-index:1000;border-left:2px none var(--font-color-dark);flex-direction:column;flex:auto;justify-content:flex-end;align-items:flex-start;width:60%;margin-left:0;padding-bottom:5px;padding-left:20px;display:flex;position:relative;left:20px}.search-result-item{height:auto;margin-top:20px;margin-bottom:40px}.main-content-area-search-results{z-index:2;border-top:2px solid var(--font-color-dark);border-right:2px none var(--font-color-dark);border-bottom:2px none var(--font-color-dark);width:83%;margin-bottom:90px;margin-right:17%;position:relative;overflow:auto}.heading-11,.search-input-2,.search-button-2{display:none}.text-block-21{color:var(--font-color-dark);height:auto;margin-top:20px;padding:10px 20px;font-family:Titillium Web,sans-serif;font-size:20px}.search-results{z-index:2;background-color:var(--brand-color-weiss);padding-top:150px;position:relative}.div-block-47{flex-wrap:wrap;padding-left:20px;padding-right:20px;display:flex}.div-block-48{background-image:url(https://d3e54v103j8qbb.cloudfront.net/img/background-image.svg);background-position:50% 100%;background-repeat:no-repeat;background-size:auto 60px;background-attachment:scroll;border-radius:50%;flex:auto;width:60px;height:60px;margin-bottom:7px}.div-block-49{border-style:none solid none none;border-width:2px;border-color:var(--font-color-dark);flex:auto;width:10%;height:50px;position:absolute}.search-result-link{color:var(--font-color-dark);flex:auto;margin-bottom:0;padding-left:10px;font-family:Inconsolata,monospace;font-size:16px}.search-result-themae-wrapper{z-index:900;flex-direction:column;flex:auto;justify-content:flex-end;align-items:flex-end;width:30%;margin-right:20px;padding-bottom:5px;padding-left:30px;display:flex;position:relative}.search-result-themen{font-family:Inconsolata,monospace;font-size:16px;font-weight:400;position:relative;bottom:-10px}.search-result-snipped{color:#000;width:50%;margin-top:10px;padding-top:0;padding-bottom:10px;font-family:Titillium Web,sans-serif;text-decoration:none}.search-results-titel{color:var(--font-color-dark);font-family:Titillium Web,sans-serif;text-decoration:none}.search-results-titel.serach-results{color:var(--font-color-dark);width:50%;padding-bottom:10px;padding-right:10px;position:relative}.promotion-image-link-wrapper{justify-content:center;align-items:center;width:100%;display:flex}.promotion-image{z-index:13;width:500px;height:auto;margin:10px auto;padding-top:0;padding-left:0;position:relative}.sitebar-heading-text{color:var(--font-color-dark);text-align:left;margin-top:5px;padding-left:0;font-family:Inconsolata,monospace;font-size:16px;font-weight:700;display:inline;position:relative}.autoren-print{float:right;color:#0000;text-align:right;padding-right:20px;display:none}.html-embed{margin-top:0;margin-left:0}.print-button-wrapper{margin-top:20px;margin-bottom:20px;margin-left:20px}.print-button-wrapper.mobile{display:none}.pf-date{float:right;color:#0000}.div-block-51{float:right;padding-right:20px}.body-formate{background-color:var(--brand-color-weiss);background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d21aaf7e2bc_Unknown-1.png);background-position:50%;background-repeat:repeat-y;background-size:contain;background-attachment:fixed;padding-top:32px;display:flex}.collection-list-wrapper.subsite{float:none;margin-right:0;position:relative}.collection-list-wrapper.subsite.artikel{top:auto}.collection-list-wrapper.subsite.artikel.formate{z-index:14;background-color:#0000}.collection-list-wrapper.subsite.tax-snack{top:auto}.collection-list-wrapper.subsite.tax-snack.formate{top:-80px}.collection-list-wrapper.subsite.tax-snack.formate.overview{background-color:#0000;padding-left:0;padding-right:0;top:-70px}.collection-list-wrapper.subsite.news{top:auto}.collection-list-wrapper.subsite.news.formate{z-index:10;background-color:#0000;top:-150px}.collection-list-wrapper.subsite.referate{top:auto}.collection-list-wrapper.subsite.referate.formate{z-index:8;background-color:#0000;top:-220px}.collection-list-wrapper.subsite.unterlagen{top:auto}.collection-list-wrapper.subsite.unterlagen.formate{z-index:6;background-color:#0000;top:-290px}.main-content{z-index:5;flex-direction:row-reverse;justify-content:space-between;margin-top:0;padding-top:0;display:flex;position:relative;inset:150px 0;overflow:visible}.main-content.formate{flex-grow:1}.main-content.themen{justify-content:space-between}.formate-wrapper{z-index:15;background-color:#fff;justify-content:space-between;width:100%;margin-top:-152px;padding-top:152px;display:block;position:relative;overflow:auto}.formate-wrapper.artikel{z-index:30;background-color:#0000;border-style:none;border-bottom-width:1px;border-bottom-color:#000;border-right-width:2px;border-right-color:#000;padding-top:132px;left:0}.formate-wrapper.tax-snack{z-index:28;border-right:2px none var(--font-color-dark);background-color:#0000;margin-top:-130px;margin-bottom:0;padding-top:130px;padding-left:0;padding-right:0;display:block}.formate-wrapper.news{z-index:26;background-color:#0000;margin-top:-130px;padding-top:130px;display:block}.formate-wrapper.referate{z-index:24;background-color:#0000;margin-top:-130px;padding-top:130px;display:block}.formate-wrapper.unterlagen{z-index:22;background-color:#0000;margin-top:-130px;padding-top:130px;display:block}.formate-wrapper.themen.autoren-und-autorinnen{background-color:#0000}.pagination{z-index:17;flex-direction:row;justify-content:space-around;align-items:center;height:50px;margin-bottom:50px;display:block;position:static}.pagination.artikel{background-color:#0000;margin-bottom:20px}.pagination.tax-snacks{margin-bottom:30px}.pagination.autorenverzeichnis{margin-bottom:10px}.link-block-10{text-decoration:none}.link-block-10.formate{display:none}.link-block-11{cursor:pointer;flex:auto;height:auto;text-decoration:none;position:relative}.body-themen{background-color:#9678787a;background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d21aaf7e2bc_Unknown-1.png);background-position:0%;background-repeat:repeat-y;background-size:contain;background-attachment:fixed;margin-left:0;margin-right:0;padding-top:32px;overflow:visible}.empty-state-text-wrapper{width:84%;margin-bottom:20px;padding-left:20px;font-family:Titillium Web,sans-serif;font-weight:600;position:relative}.empty-state-sorry{color:var(--font-color-dark);text-align:right;padding-right:4.5%;font-family:Titillium Web,sans-serif}.format-icon-empty-state-tax-snack{z-index:2;background-color:#0000;background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d606ff7e2b1_TaxSnack.svg);background-position:50% 100%;background-repeat:repeat;background-size:125px 110px;width:17%;height:100px;margin-bottom:20px;position:absolute;bottom:0;right:0}.format-icon-empty-state-tax-snack.subsite{float:right;background-repeat:no-repeat;background-size:auto 70px;width:16%;height:60px;margin-bottom:10px;position:relative}.pagination-next-text,.text-block-26{color:var(--font-color-dark);font-family:Inconsolata,monospace;font-size:16px;font-weight:400;display:inline}.next-2{z-index:10;float:right;background-color:#0000;border-style:none;border-radius:0;margin-top:10px;margin-right:0;text-decoration:none;display:block;position:relative}.icon-3{color:var(--font-color-dark);margin-left:0;font-family:Inconsolata,monospace;font-size:16px;font-weight:700}.pagination-previous-text{color:var(--font-color-dark);font-family:Inconsolata,monospace;font-size:16px;display:inline}.icon-4{color:var(--font-color-dark);margin-right:0;font-family:Inconsolata,monospace}.previous-2{z-index:10;float:left;background-color:#0000;border-style:none;border-radius:0;margin-top:10px;margin-left:0;text-decoration:none;position:relative}.icon-5{color:var(--font-color-dark);font-family:Inconsolata,monospace}.icon-6{color:var(--font-color-dark);font-family:Inconsolata,monospace;font-weight:400}.pagiation-previous-text-wrapper{float:left}.page-count-2{z-index:8;color:var(--font-color-dark);justify-content:center;margin-top:20px;margin-left:auto;margin-right:auto;font-family:Inconsolata,monospace;font-size:20px;font-weight:700;display:flex;position:absolute}.empty-state-icon-wrapper{justify-content:flex-end;align-items:flex-end;width:100%;display:flex;position:relative}.format-icon-wrapper-einspaltig-subsite-empty-state{z-index:1;border-style:none none none solid;border-left-width:2px;border-left-color:var(--font-color-dark);width:1px;height:50px;margin-left:0;padding-left:0%;position:relative;bottom:0;right:0}.format-icon-empty-state-news{z-index:2;background-color:#0000;background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d606ff7e2b1_TaxSnack.svg);background-position:50% 100%;background-repeat:repeat;background-size:125px 110px;width:17%;height:100px;margin-bottom:20px;position:absolute;bottom:0;right:0}.format-icon-empty-state-news.subsite{float:right;background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4dcdd6f7e2a0_News.svg);background-repeat:no-repeat;background-size:auto 70px;width:16%;height:60px;margin-bottom:10px;position:relative}.format-icon-empty-state-artikel{z-index:2;background-color:#0000;background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d606ff7e2b1_TaxSnack.svg);background-position:50% 100%;background-repeat:repeat;background-size:125px 110px;width:17%;height:100px;margin-bottom:20px;position:absolute;bottom:0;right:0}.format-icon-empty-state-artikel.subsite{float:right;background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d79aaf7e2ac_Artikel.svg);background-repeat:no-repeat;background-size:auto 70px;width:16%;height:60px;margin-bottom:10px;position:relative}.format-icon-empty-state-referate{z-index:2;background-color:#0000;background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d606ff7e2b1_TaxSnack.svg);background-position:50% 100%;background-repeat:repeat;background-size:125px 110px;width:17%;height:100px;margin-bottom:20px;position:absolute;bottom:0;right:0}.format-icon-empty-state-referate.subsite{float:right;background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d3429f7e2b0_Referate.svg);background-repeat:no-repeat;background-size:auto 70px;width:16%;height:60px;margin-bottom:10px;position:relative}.format-icon-empty-state-unterlagen{z-index:2;background-color:#0000;background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d606ff7e2b1_TaxSnack.svg);background-position:50% 100%;background-repeat:repeat;background-size:125px 110px;width:17%;height:100px;margin-bottom:20px;position:absolute;bottom:0;right:0}.format-icon-empty-state-unterlagen.subsite{float:right;background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4dfb66f7e2aa_Unterlagen.svg);background-repeat:no-repeat;background-size:auto 70px;width:16%;height:60px;margin-bottom:10px;position:relative}.sitebar-navigation-wrapper{border:1px #000;border-left:2px solid #000;margin-bottom:30px;margin-left:29px}.seitenleiste-subsite{z-index:2000;float:right;border-style:none;border-left-width:2px;border-right-width:1px;border-right-color:#000;border-left-color:var(--font-color-dark);background-color:#0000;width:17%;height:70vh;margin-left:0;padding-left:0;position:sticky;top:182px;bottom:0;right:0;overflow:auto}.sitebar-heading-wrapper{margin-top:10px;margin-bottom:10px;margin-left:10px}.sitebar-heading-wrapper.werbung{display:none}.link-sitebar-navigation{color:var(--font-color-dark);background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d6859f7e292_iconmonstr-circle-1.svg);background-position:4px;background-repeat:no-repeat;background-size:10px 10px;margin-left:-10px;padding-left:30px;font-weight:600;text-decoration:none;display:block}.link-sitebar-navigation:active{background-position:4px;background-size:auto 10px}.link-sitebar-navigation:focus{background-position:2px;background-size:auto 15px;font-weight:700;text-decoration:underline}.link-sitebar-navigation.w--current{background-position:2px;background-size:15px 15px;font-weight:400;text-decoration:underline}.link-sitebar-navigation.w--current:focus{background-position:2px;font-weight:700;text-decoration:underline}.link-text-sitebar-navigation{color:var(--font-color-dark);padding-top:8px;padding-bottom:8px;font-family:Inconsolata,monospace;font-size:16px;font-weight:400;text-decoration:none}.link-text-sitebar-navigation:focus{font-weight:400;text-decoration:underline}.link-text-sitebar-navigation.artikel{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d73bef7e2c5_1_ARTIKEL.svg);background-position:0%;background-repeat:no-repeat;background-size:15px;padding-left:20px}.link-text-sitebar-navigation.news{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d3992f7e2cb_3_NEWS.svg);background-position:0%;background-repeat:no-repeat;background-size:15px;padding-left:20px}.link-text-sitebar-navigation.referate{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4db63ef7e2c7_4_REFERATE.svg);background-position:0%;background-repeat:no-repeat;background-size:15px;padding-left:20px}.link-text-sitebar-navigation.unterlagen{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d2723f7e2cc_5_UNTERLAGEN.svg);background-position:0%;background-repeat:no-repeat;background-size:15px;padding-left:20px}.link-text-sitebar-navigation.taxsnack{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d067cf7e2c6_2_TAX-SNACK.svg);background-position:0%;background-repeat:no-repeat;background-size:15px;padding-left:20px}.team-member-image{border-radius:50%;width:50px;min-width:50px;max-width:50px;height:50px;min-height:50px;max-height:50px;margin-right:10px;position:relative}.team-member-name{color:var(--font-color-dark);margin-bottom:5px;font-family:Titillium Web,sans-serif;font-size:14px;font-weight:600;line-height:20px;text-decoration:none;position:relative}.team-link-wrapper{flex-direction:row-reverse;justify-content:flex-end;align-items:center;width:100%;height:100%;margin-bottom:0;padding-top:10px;padding-bottom:10px;text-decoration:none;display:flex}.collection-list-wrapper-2{width:100%;margin-bottom:20px;margin-left:10px;overflow:visible}.collection-item-2{flex-direction:row;flex:0 auto;justify-content:flex-start;width:100%;padding-left:5px;padding-right:5px;display:flex}.collection-list{flex-wrap:wrap;justify-content:space-between;display:flex;overflow:visible}.artikel-wrapper{border-style:solid solid solid none;border-top-width:2px;border-top-color:var(--font-color-dark);border-right-width:2px;border-right-color:var(--font-color-dark);border-bottom-width:2px;border-bottom-color:var(--font-color-dark);background-color:#fff;width:auto;position:relative;overflow:hidden}.quick-read{z-index:14;color:var(--font-color-dark);margin-top:0;padding-top:0;padding-left:20px;padding-right:20px;font-family:Inconsolata,monospace;font-size:16px;font-style:italic;font-weight:400;line-height:24px;position:relative;bottom:0}.quick-read h2{color:var(--font-color-dark);margin-top:10px;padding-top:20px;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:700;line-height:28px;position:relative;top:0;bottom:0}.quick-read p{color:var(--font-color-dark);margin-top:10px;margin-bottom:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:300;line-height:28px;position:relative}.quick-read h3{margin-top:0;padding-top:20px;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:600;line-height:30px;position:relative}.quick-read h4{margin-top:0;padding-top:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:400;line-height:28px;position:relative}.quick-read blockquote{font-size:20px;line-height:30px;position:relative}.quick-read strong{font-weight:600}.quick-read em{color:var(--font-color-dark);padding-left:5px;font-size:16px;font-style:normal;font-weight:700}.quick-read em:hover,.quick-read a{color:var(--font-color-dark)}.quick-read.taxsnack{padding-left:0;padding-right:0}.quick-read.print-only{font-style:normal}.quick-read li,.quick-read ul{font-family:Titillium Web,sans-serif}.autoren{margin-top:20px;padding-bottom:20px;position:relative;overflow:visible}.autoren.referate{margin-top:40px}.footnote-heading{padding-top:10px;padding-left:20px;font-family:Inconsolata,monospace;font-size:14px;font-weight:700}.div-block-60{width:20px}.div-block-61{height:20px}.autorinnen-und-autoren{background-color:#fff;border-top:2px solid #000;border-bottom:2px solid #000;border-right:2px solid #000;margin-top:30px;padding:10px 20px}.autorinnen-und-autoren-headline-wrapper{float:left;text-align:left;width:auto;margin-right:auto;padding-left:0;padding-right:0;display:inline}.autorinnen-und-autoren-headline-wrapper.headline{color:var(--font-color-dark);margin-right:6px;padding-left:0;font-family:Inconsolata,monospace;font-weight:400}.autorinnen-und-autoren-headline-wrapper.thema{color:var(--font-color-dark);font-family:Inconsolata,monospace}.autorinnen-und-autoren-label{float:right;color:var(--font-color-dark);text-align:center;width:16%;margin-right:auto;padding-left:10px;padding-right:10px;font-family:Titillium Web,sans-serif;display:none}.autorinnen-und-autoren-content-wrapper{justify-content:flex-end;align-items:flex-end;width:100%;margin-top:0;padding-top:10px;display:flex;position:relative}.collection-list-wrapper-3{width:100%;margin-top:10px}.collection-list-2{flex-wrap:wrap;display:flex}.collection-item-3{width:50%;margin-bottom:20px}.image-11{border-radius:50%;width:50px;height:50px}.autorinn-und-autor-wrapper{align-items:center;display:flex}.text-block-30{padding-left:10px;font-family:Titillium Web,sans-serif;font-weight:600}.div-block-63{z-index:3;background-color:var(--brand-color-weiss);background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d21aaf7e2bc_Unknown-1.png);background-repeat:no-repeat;background-size:cover;background-attachment:fixed;width:100%;height:100%;position:absolute;inset:0}.navigation-item-2{border-right:1px solid var(--brand-color-weiss);border-bottom:2px solid var(--font-color-dark);width:17.5%;height:50px;margin-left:2.5%;margin-right:0;padding-left:0;padding-right:0;text-decoration:none;position:relative}.navigation-item-2.w--current{border-bottom-color:var(--label-color-unternehmen);color:var(--font-color-dark);background-color:#0000;font-weight:700;text-decoration:none}.navigation-item-1{border-right:1px solid var(--brand-color-weiss);border-bottom:2px solid var(--font-color-dark);width:17.5%;height:50px;margin-left:2.5%;margin-right:0;padding-left:0;padding-right:0;text-decoration:none;position:relative}.navigation-item-1.w--current{border-bottom-color:var(--label-color-private);color:var(--font-color-dark);background-color:#0000;font-weight:700;text-decoration:none}.navigation-item-4{border-right:1px solid var(--brand-color-weiss);border-bottom:2px solid var(--font-color-dark);width:17.5%;height:50px;margin-left:2.5%;margin-right:0;padding-left:0;padding-right:0;text-decoration:none;position:relative}.navigation-item-4.w--current{border-bottom-color:var(--label-color-sozialabgaben);color:var(--font-color-dark);background-color:#0000;font-weight:700;text-decoration:none}.navigation-item-5{border-right:1px solid var(--brand-color-weiss);border-bottom:2px solid var(--font-color-dark);background-color:#0000;width:17.5%;height:50px;margin-left:2.5%;margin-right:0;padding-left:0;padding-right:0;text-decoration:none;position:relative}.navigation-item-5.w--current{border-bottom-color:var(--label-color-sonstige);color:var(--font-color-dark);background-color:#0000;font-weight:700;text-decoration:none}.navigation-item-6{border-right:1px solid var(--brand-color-weiss);border-bottom:2px solid var(--font-color-dark);width:17.5%;height:50px;margin-left:2.5%;margin-right:0;padding-left:0;padding-right:0;text-decoration:none;position:relative}.navigation-item-6.w--current{border-bottom-color:var(--label-color-selbständige);color:var(--font-color-dark);background-color:#0000;font-weight:700;text-decoration:none}.navigation-item-7{border-right:1px solid var(--brand-color-weiss);border-bottom:2px solid var(--font-color-dark);width:17.5%;height:50px;margin-left:2.5%;margin-right:0;padding-left:0;padding-right:0;text-decoration:none;position:relative}.navigation-item-7.w--current{border-bottom-color:var(--label-color-grundstücke);color:var(--font-color-dark);background-color:#0000;font-weight:700;text-decoration:none}.navigation-item-8{border-right:1px solid var(--brand-color-weiss);border-bottom:2px solid var(--font-color-dark);width:17.5%;height:50px;margin-left:2.5%;margin-right:0;padding-left:0;padding-right:0;text-decoration:none;position:relative}.navigation-item-8.w--current{border-bottom-color:var(--label-color-istr);color:var(--font-color-dark);background-color:#0000;font-weight:700;text-decoration:none}.navigation-item-9{border-right:1px solid var(--brand-color-weiss);border-bottom:2px solid var(--font-color-dark);width:17.5%;height:50px;margin-left:2.5%;margin-right:0;padding-left:0;padding-right:0;text-decoration:none;position:relative}.navigation-item-9.w--current{border-bottom-color:var(--label-color-reformen);color:var(--font-color-dark);background-color:#0000;font-weight:700;text-decoration:none}.link-block-15{flex-wrap:nowrap;flex:auto;text-decoration:none;display:flex}.logo-mobile-box{display:none}.headline-wrapper-autoren{color:var(--font-color-dark);justify-content:flex-start;align-items:center;width:100%;height:40px;margin-top:0;margin-bottom:20px;margin-left:0;padding-top:30px;padding-bottom:30px;padding-left:20px;font-family:Titillium Web,sans-serif;font-size:16px;font-weight:600;display:flex;position:relative}.poolzuordnung{padding-right:5px;font-family:Titillium Web,sans-serif;font-size:14px;display:inline-block}.metatags-wrapper-autoren{align-items:flex-start;width:auto;height:auto;padding-left:0;display:flex}.metatags-wrapper-autoren.social-media{align-items:flex-start;width:50%;padding-left:10px;padding-right:20px;display:inline-block}.collection-item-4{display:inline}.text-block-31{padding-right:20px;font-family:Titillium Web,sans-serif;display:block}.collection-list-3,.collection-list-wrapper-4{display:inline}.div-block-69{display:inline-block}.content-wrapper-columns{margin-left:0;margin-right:0}.image-12{flex:auto;width:60%;max-width:none;height:60%;margin-left:auto;margin-right:auto}.autor-foto-wrapper{border-top:2px none var(--font-color-dark);flex-direction:column;align-items:center;width:100%;height:100%;margin-top:0;margin-left:0;padding-top:0;padding-bottom:15px;display:flex}.cv-wrapper{align-items:flex-start;padding-left:20px;display:block}.cv-wrapper.interne-funktionen{margin-top:20px}.cv-titel{padding-right:5px;font-family:Titillium Web,sans-serif;font-size:14px;display:inline-block}.cv-content{color:var(--font-color-dark);padding-right:5px;font-family:Titillium Web,sans-serif;font-size:14px;font-weight:700;text-decoration:none;display:inline-block}.link-3{color:var(--font-color-dark);font-family:Titillium Web,sans-serif;text-decoration:none}.devider-social-media-profile{padding-left:5px;padding-right:6px;font-family:Titillium Web,sans-serif;display:inline}.main-content-content-wrapper{width:50%;padding-left:20px;padding-right:10px;display:inline-block}.main-content-content-wrapper.headline{align-items:flex-end;width:100%;padding-left:0;padding-right:0;display:flex}.rich-text-block-2{margin-right:20px;font-family:Titillium Web,sans-serif;font-weight:300}.rich-text-block-2 a{color:var(--font-color-dark)}.rich-text-block-2 ul,.rich-text-block-2 li{font-size:14px;line-height:20px}.column{padding-right:11px}.columns{padding-bottom:0}.divider-line{border-bottom:2px solid var(--font-color-dark);margin-top:10px;margin-bottom:15px}.autor{z-index:15;background-color:#0000;justify-content:space-between;width:100%;margin-top:-152px;margin-bottom:100px;padding-top:152px;display:block;position:relative;overflow:hidden}.main-content-autor{z-index:5;flex-direction:row-reverse;margin-top:0;padding-top:0;display:flex;position:relative;top:150px;left:0;right:0;overflow:visible}.autor-content-wrapper{border-top:2px solid var(--font-color-dark);border-right:2px solid var(--font-color-dark);border-bottom:2px solid var(--font-color-dark);background-color:var(--white);padding-bottom:20px}.autor-navigation-wrapper{justify-content:space-between;margin-top:10px;padding-right:0;display:flex}.footer-buttons{color:var(--font-color-dark);flex-direction:row;justify-content:flex-start;align-items:center;width:200px;font-family:Inconsolata,monospace;text-decoration:none;display:flex}.text-block-right{align-self:center;font-family:Inconsolata,monospace;display:inline-block}.icon-10{align-self:center;margin-left:-25px;text-decoration:none;display:inline-block;position:absolute;inset:0% 0% 0% auto}.cv-main-content{border-top:2px none var(--font-color-dark);flex-direction:column;margin-top:0;margin-left:0;padding-top:0;padding-bottom:0;display:flex}.collection-list-wrapper-5{width:100%}.autoren-image{border-radius:50%;width:70px;height:70px;margin-right:10px;display:inline-block}.autor-list-wrapper{border-bottom:2px solid var(--font-color-dark);color:var(--font-color-dark);align-items:center;width:100%;padding:20px 10px 20px 20px;text-decoration:none;display:flex}.autoren-details-wrapper{display:inline-block}.autoren-name{color:var(--font-color-dark);font-family:Titillium Web,sans-serif;font-size:18px;font-weight:700}.autoren-title{margin-bottom:4px;font-family:Titillium Web,sans-serif;font-size:12px;font-weight:300;line-height:16px}.autorenliste{z-index:15;background-color:#fff;justify-content:space-between;width:100%;margin-top:-152px;margin-bottom:100px;padding-top:152px;display:block;position:relative;overflow:auto}.collection-item-5{flex-direction:column;flex:0 auto;justify-content:space-between;align-self:stretch;width:49%;display:flex}.autoren-link-wrapper{color:var(--font-color-dark);width:100%;text-decoration:none}.collection-list-autoren{border:1px #000;flex-wrap:wrap;justify-content:space-between;align-items:stretch;padding-bottom:0;display:flex}.autoren-collection-wrapper{border-top:2px solid var(--font-color-dark);border-right:2px solid var(--font-color-dark);border-bottom:2px solid var(--font-color-dark);padding-bottom:0}.text-block-38{color:var(--font-color-dark);padding-right:5px;font-family:Titillium Web,sans-serif;font-size:16px;font-weight:600;display:inline-block}.link-4{color:var(--font-color-dark)}.emty-state-kontaktaufnahme{color:var(--font-color-dark);margin-top:10px;padding-right:5px;font-family:Titillium Web,sans-serif;font-weight:400;display:block}.empty-state-2{background-color:#0000;padding:0}.link-block-18{color:var(--font-color-dark);width:100%;height:100%;font-family:Titillium Web,sans-serif;text-decoration:none}.tax-snack{z-index:12;background-color:#fff;justify-content:space-between;width:100%;margin-top:-152px;margin-bottom:30px;padding-top:152px;padding-left:20px;padding-right:20px;display:block;position:relative}.quick-read-tax-snack{z-index:11;background-color:#fff;justify-content:space-between;width:100%;margin-top:-152px;padding-top:152px;padding-left:20px;padding-right:20px;display:block;position:relative}.video{margin-top:30px}.link-block-19{color:var(--font-color-dark);flex:auto;text-decoration:none}.link-block-20{width:100%;height:250px}.download-wrapper{text-decoration:none}.download-presentation{color:var(--font-color-dark);margin-top:20px;font-family:Titillium Web,sans-serif;font-size:16px;font-weight:700;text-decoration:none}.image-14{width:1000px;height:auto;margin-left:0;margin-right:0;padding-left:20px;padding-right:20px}.inhalt-headline{margin-top:0;margin-bottom:0;padding-top:20px;padding-left:20px;padding-right:20px;font-size:20px;font-style:normal;line-height:30px}.hinweisfeld{color:var(--font-color-dark);margin-top:10px;margin-left:0;padding-left:10px;padding-right:10px;font-family:Inconsolata,monospace;font-size:12px;line-height:16px;display:none}.hinweisfeld.rabatt{font-size:14px;display:block}.link-5{color:var(--font-color-dark);font-weight:700}.shopping-wrapper{background-color:#fff;width:100%;margin-bottom:0;display:none;position:relative}.shopping-buttons-wrapper{flex-direction:row;justify-content:flex-start;align-items:flex-end;width:100%;height:100px;margin-bottom:0;padding:10px 10px 0;display:flex;position:relative}.shopping-buttons-wrapper.mobile{flex:0 auto;width:70%;height:auto;padding-top:0;display:flex}.heading-wrapper-referate{color:var(--font-color-dark);width:100%;padding-right:17%;text-decoration:none}.text-link-wrapper-referate{color:var(--font-color-dark);font-family:Titillium Web,sans-serif;text-decoration:none}.preis{padding-right:0;font-family:Titillium Web,sans-serif;font-size:30px;font-weight:600;display:inline}.div-block-80{flex-direction:row;justify-content:space-between;width:100%;margin-top:20px;margin-bottom:15px;padding-left:10px;display:flex}.div-block-80.mobile{align-items:center;width:20%;margin-top:0;margin-bottom:0}.text-block-44,.empty-state-3{display:none}.publikationen{color:var(--font-color-dark);padding-left:5px;font-family:Titillium Web,sans-serif;font-size:14px;line-height:18px;display:inline-block}.image-15{height:30px;display:inline-block;position:relative;top:-7px}.publikationenliste{color:var(--font-color-dark);margin-bottom:10px;padding-left:20px;font-family:Titillium Web,sans-serif;font-size:14px;font-weight:700}.div-block-81{margin-top:40px}.list{margin-bottom:0;padding-left:20px;list-style-type:none}.list-item{margin-bottom:0}.list-2{margin-bottom:0;padding-left:20px;list-style-type:none}.list-item-2{margin-bottom:0}.list-3{margin-bottom:0;padding-left:20px;list-style-type:none;display:flex}.list-item-3,.list-4{margin-bottom:0}.link-block-26{color:var(--font-color-dark);align-items:center;padding-left:20px;text-decoration:none;display:flex}.link-block-27{color:var(--font-color-dark);align-items:center;text-decoration:none;display:flex}.link-block-28{color:var(--font-color-dark);text-decoration:none}.link-block-29{align-items:center;text-decoration:none;display:flex}.link-block-30{color:var(--font-color-dark);align-items:center;text-decoration:none;display:flex}.list-5{padding-left:20px;list-style-type:none}.shopping-wrapper-mobile{flex-flow:row;place-content:space-between;align-items:center;width:100%;padding-left:10px;display:none}.text-download-unterlagen{color:var(--font-color-dark);padding-left:20px;font-family:Titillium Web,sans-serif;font-size:18px;font-weight:600;display:inline}.text-download-unterlagen.unterlagen{font-weight:400}.link-downlad-unterlagen{color:var(--font-color-dark);text-decoration:underline}.heading-wrapper-news{color:var(--font-color-dark);flex:auto;text-decoration:none;display:flex}.content-wrapper-news{text-decoration:none}.link-wrapper-unterlagen{color:var(--font-color-dark);text-decoration:none}.shopping-wrapper-inline{margin-top:10px;padding-left:20px;padding-right:20px}.kaufen-inline-text{color:var(--font-color-dark);margin-right:10px;padding-right:0;font-family:Titillium Web,sans-serif;font-size:16px;text-decoration:underline;display:inline-block}.kaufen-inline-text.verbinder{margin-left:0;margin-right:5px;font-size:18px;font-weight:600;text-decoration:none;display:inline}.shoppingcard-inline-buttons-wrapper{height:50px;max-height:50px;margin-top:10px;margin-bottom:20px;padding-top:0}.referate-standbild{width:1000px;height:auto;margin-left:0;margin-right:0;padding-left:20px;padding-right:20px}.div-block-82{height:20px}.abstandhalter{height:30px}.about-zsis{z-index:20;background-color:#fff;justify-content:space-between;width:100%;margin-top:-152px;padding-top:152px;display:block;position:relative}.about-isis{z-index:18;background-color:#fff;justify-content:space-between;width:100%;margin-top:-152px;padding-top:182px;display:block;position:relative}.team{z-index:16;background-color:#fff;justify-content:space-between;width:100%;margin-top:-152px;margin-bottom:0;padding-top:152px;display:block;position:relative}.team-column{padding-bottom:40px}.main-content-wrapper,.contact-wrapper{border-style:solid solid solid none;border-top-width:2px;border-top-color:var(--font-color-dark);border-right-width:2px;border-right-color:var(--font-color-dark);border-bottom-width:2px;border-bottom-color:var(--font-color-dark);width:auto;margin-bottom:50vh;position:relative;overflow:hidden}.kontakt{z-index:20;background-color:#fff;justify-content:space-between;width:100%;margin-top:-152px;padding-top:152px;display:block;position:relative}.kontaktformular{z-index:18;background-color:#fff;justify-content:space-between;width:100%;margin-top:-152px;padding-top:152px;display:block;position:relative}.div-block-84{border-top:2px solid var(--font-color-dark);height:1px;margin-left:20px}.form-block{margin-bottom:0;margin-left:20px;margin-right:20px}.form{flex-flow:wrap;place-content:stretch space-between;align-items:stretch;display:flex}.list-field-wrapper{width:48%}.text-field{background-color:var(--brand-color-hellgrau);color:var(--font-color-dark);letter-spacing:2px;border:1px #000;padding-left:10px;font-family:Titillium Web,sans-serif;font-size:16px;font-weight:400}.field-label{color:var(--font-color-dark);font-family:Titillium Web,sans-serif;font-size:20px;font-weight:300}.nachricht{color:var(--font-color-dark);border:1px #000;height:auto;padding-left:0;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:400}.nachricht-wrapper{width:100%}.submitt-button-wrapper{width:100%;margin-top:10px;margin-bottom:20px}.submit-button{background-color:var(--font-color-dark);width:100%;padding-left:30px;padding-right:30px;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:300}.text-block-48{color:var(--font-color-dark);text-align:left;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:600;line-height:28px}.success-message-2{background-color:#0000;padding-left:0;padding-right:0}.link-6{color:var(--font-color-dark);font-family:Titillium Web,sans-serif}.text-block-49{color:var(--font-color-dark);font-family:Titillium Web,sans-serif;font-size:20px;font-weight:600;line-height:28px}.werbung-wrapper{z-index:2000;justify-content:center;align-items:center;margin-top:20px;margin-bottom:60px;padding-left:0;display:block;position:relative}.werbung-wrapper.seitennavigation{padding-left:10px;display:block}.werbung-wrapper.seitennavigation.mobile{display:none}.werbung-wrapper.seitennavigationsleiste{margin-top:0;margin-bottom:0;padding-left:10px;display:block}.collection-list-wrapper-7{overflow:visible}.collection-list-wrapper-seitenleiste{margin-top:10px;overflow:visible}.collection-list-seitenleiste{align-items:flex-start;display:block;overflow:auto}.empty-state-4{background-color:var(--brand-color-weiss)}.text-block-51{font-family:Titillium Web,sans-serif;font-size:16px;font-weight:300}.text-block-54{color:var(--brand-color-dunkelblau);margin-top:20px;margin-bottom:20px;font-family:Titillium Web,sans-serif;font-size:16px;font-weight:600}.text-block-55{color:var(--font-color-dark);margin-top:20px;margin-bottom:10px;font-family:Titillium Web,sans-serif;font-size:16px;line-height:22.4px}.text-field-3{color:var(--font-color-dark);border:1px #000;width:100%;padding-left:0;font-family:Titillium Web,sans-serif;font-size:16px;font-weight:400;line-height:22.4px}.text-field-4{color:var(--font-color-dark);border:0 solid #000;padding-left:0;font-family:Titillium Web,sans-serif;font-size:16px;font-weight:400;line-height:22.4px}.field-label-2{color:var(--font-color-dark);font-family:Titillium Web,sans-serif;font-size:16px;font-weight:600}.pay-button-link{width:100%;height:100%}.shopping-wrapper-mobile-copy{flex-flow:row;place-content:space-between;align-items:center;width:100%;padding-left:10px;display:none}.pop-up-wrpaper{z-index:5000;background-color:#000000d1;flex-flow:column;place-content:stretch center;align-items:center;width:100vw;height:100vh;margin-left:auto;margin-right:auto;display:none;position:fixed;inset:0%;overflow:scroll}.container{color:#fff;background-color:#0000;flex:auto;justify-content:center;align-self:auto;align-items:center;margin-left:auto;margin-right:auto;padding:20px 40px 40px;display:flex;position:relative;overflow:visible}.feedback-popup-headline{color:#000;margin-top:60px;font-family:Titillium Web,sans-serif;font-weight:600}.feedback-field-label{color:#000;margin-top:40px;margin-bottom:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:400;line-height:26px}.submit-button-3{background-color:var(--font-color-dark)}.text-block-63{color:var(--font-color-dark);margin-top:-25px;margin-right:-20px;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:300;line-height:28px;text-decoration:none;position:relative}.text-block-63:hover{color:#0000007d}.feedback-close-link{float:right;color:var(--font-color-dark);font-family:Titillium Web,sans-serif;text-decoration:none;position:relative}.feedback-close-link:hover{color:#000}.field-label-5{color:#000;margin-top:40px;margin-bottom:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:400;line-height:26px}.feedback-wrapper{z-index:5000;float:left;background-color:var(--brand-color-hellgrau);color:var(--label-color-sonstige);border:1px #000;border-radius:0;flex:none;justify-content:center;align-items:center;width:100px;height:35px;margin-left:-33px;margin-right:-67px;text-decoration:none;display:flex;position:sticky;inset:30vh auto auto;transform:rotate(-90deg)}.feedback-text{color:var(--brand-color-dunkelblau);text-transform:capitalize;border-bottom-right-radius:4px;width:auto;height:auto;font-family:Titillium Web,sans-serif;font-size:16px;line-height:16px;position:relative;inset:0%}.text-block-66{color:var(--font-color-dark);font-family:Titillium Web,sans-serif;font-size:20px;line-height:26px}.success-message-3{background-color:var(--brand-color-hellgrau);margin-top:40px}.text-block-67{color:var(--font-color-dark);font-family:Titillium Web,sans-serif;font-size:16px}.feedback-textarea{margin-bottom:20px;padding-left:10px;padding-right:10px}.feedback-form-block{margin-bottom:0;padding:0}.feedback-popup-wrapper{background-color:#fff;margin-top:40px;padding:40px;overflow:visible}.feedback-select-field{justify-content:flex-start;align-items:center;font-family:Titillium Web,sans-serif;font-size:14px;font-weight:400;line-height:20px;display:flex}.headline-login{z-index:14;color:var(--font-color-dark);margin-top:0;margin-bottom:20px;padding-top:0;padding-left:20px;padding-right:20px;font-family:Titillium Web,sans-serif;font-size:18px;font-weight:400;line-height:24px;position:relative;bottom:0}.headline-login h2{color:#f50000;margin-top:0;padding-top:20px;font-family:Titillium Web,sans-serif;font-size:22px;font-weight:700;line-height:30px;position:relative;top:0;bottom:0}.headline-login p{margin-top:0;margin-bottom:0;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:600;line-height:28px;position:relative}.headline-login h3{margin-top:0;margin-bottom:0;padding-top:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-style:italic;font-weight:600;line-height:28px;position:relative}.headline-login h4{margin-top:0;padding-top:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-style:italic;font-weight:400;line-height:28px;position:relative}.headline-login blockquote{font-size:20px;line-height:28px;position:relative}.headline-login strong{color:#fc0404;font-weight:300}.headline-login em{color:var(--font-color-dark);padding-left:2px;font-size:16px;font-style:normal;font-weight:700}.headline-login em:hover{color:var(--font-color-dark)}.headline-login a{color:red;text-decoration:underline}.headline-login h1{font-size:22px;font-weight:700;line-height:30px}.headline-login.article{font-weight:700}.headline-login.showjs{color:#ffc7c7;display:block}.regisitrierung{z-index:13;background-color:#fff;justify-content:space-between;width:100%;margin-top:-152px;padding-top:152px;display:block;position:relative}.anmeldemaske{z-index:14;background-color:#fff;justify-content:space-between;width:100%;margin-top:-152px;padding-top:152px;display:block;position:relative}.anmeldemaske.inline{z-index:13;margin-bottom:40px}.login-wrapper{border-style:solid solid solid none;border-top-width:2px;border-top-color:var(--font-color-dark);border-right-width:2px;border-right-color:var(--font-color-dark);border-bottom-width:2px;border-bottom-color:var(--font-color-dark);background-color:#fff;width:auto;margin-bottom:0;position:relative;overflow:hidden}.empty-state-home{display:none}.collection-list-wrapper-8{margin-top:10px}.image-16{margin-bottom:10px}.utility-page-wrap{justify-content:center;align-items:center;width:100vw;max-width:100%;height:100vh;max-height:100%;display:flex}.utility-page-content{text-align:center;flex-direction:column;width:260px;display:flex}.body-14{background-color:var(--brand-color-weiss);background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d21aaf7e2bc_Unknown-1.png);background-position:0%;background-size:contain;background-attachment:fixed}.text-block-68{color:var(--font-color-dark);font-family:Titillium Web,sans-serif}.link-7{color:#000}.heading-13{color:var(--font-color-dark);font-family:Titillium Web,sans-serif}.content-rich-text-about{z-index:14;color:var(--font-color-dark);margin-top:0;margin-bottom:0;padding-top:0;padding-left:20px;padding-right:20px;font-family:Titillium Web,sans-serif;font-size:18px;font-weight:400;line-height:24px;position:relative;bottom:0}.content-rich-text-about h2{color:var(--font-color-dark);margin-top:0;padding-top:20px;font-family:Titillium Web,sans-serif;font-size:22px;font-weight:700;line-height:30px;position:relative;top:0;bottom:0}.content-rich-text-about p{color:var(--font-color-dark);margin-top:0;margin-bottom:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:300;line-height:28px;position:relative}.content-rich-text-about h3{margin-top:0;margin-bottom:0;padding-top:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-style:italic;font-weight:600;line-height:28px;position:relative}.content-rich-text-about h4{margin-top:0;padding-top:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-style:italic;font-weight:400;line-height:28px;position:relative}.content-rich-text-about blockquote{font-size:20px;line-height:28px;position:relative}.content-rich-text-about strong{font-weight:600}.content-rich-text-about em{color:var(--font-color-dark);padding-left:2px;font-size:16px;font-style:normal;font-weight:700}.content-rich-text-about em:hover{color:var(--font-color-dark)}.content-rich-text-about a{color:var(--font-color-dark);text-decoration:underline}.content-rich-text-about h1{font-size:22px;font-weight:700;line-height:30px}.content-rich-text-about li{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d79aaf7e2ac_Artikel.svg);background-position:0 0;background-size:cover;padding-left:0}.content-rich-text-about ul{display:none}.paragraph-4{color:var(--font-color-dark);margin-top:5px;margin-left:20px;margin-right:20px;padding-left:60px;font-family:Titillium Web,sans-serif;font-size:20px;line-height:28px}.link-9{color:var(--font-color-dark)}.format-image{margin-bottom:16px;padding-bottom:0}.icon-left{align-self:center;margin-left:-25px;text-decoration:none;display:inline-block;position:relative;left:30px;transform:rotate(90deg)}.text-block-left{align-self:center;margin-left:13px;font-family:Inconsolata,monospace;display:inline-block}.collection-list-werbung{flex-flow:wrap;place-content:stretch space-between;align-items:stretch;display:flex;overflow:auto}.collection-item-werbung{flex:0 auto;width:48.8%;display:block}.werbeanzeigen{padding-left:20px;padding-right:20px}.heading-14{color:var(--font-color-dark);font-family:Titillium Web,sans-serif;font-size:20px;line-height:22.4px}.content-rich-webeanzeigen-auswahl{z-index:14;color:var(--font-color-dark);flex:auto;margin-top:0;margin-bottom:0;padding-top:0;padding-left:0;padding-right:1px;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:400;line-height:24px;position:relative;bottom:0}.content-rich-webeanzeigen-auswahl h2{color:var(--font-color-dark);margin-top:0;padding-top:20px;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:700;line-height:28px;position:relative;top:0;bottom:0}.content-rich-webeanzeigen-auswahl p{color:var(--font-color-dark);margin-top:0;margin-bottom:5px;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:300;line-height:22.4px;position:relative}.content-rich-webeanzeigen-auswahl h3{margin-top:0;margin-bottom:0;padding-top:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-style:italic;font-weight:600;line-height:28px;position:relative}.content-rich-webeanzeigen-auswahl h4{margin-top:0;padding-top:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-style:italic;font-weight:400;line-height:28px;position:relative}.content-rich-webeanzeigen-auswahl blockquote{font-size:20px;line-height:28px;position:relative}.content-rich-webeanzeigen-auswahl strong{font-weight:600}.content-rich-webeanzeigen-auswahl em{color:var(--font-color-dark);padding-left:2px;font-size:16px;font-style:normal;font-weight:700}.content-rich-webeanzeigen-auswahl em:hover{color:var(--font-color-dark)}.content-rich-webeanzeigen-auswahl a{color:var(--font-color-dark);text-decoration:underline}.content-rich-webeanzeigen-auswahl h1{font-size:22px;font-weight:700;line-height:30px}.content-rich-webeanzeigen-auswahl li{padding-left:0;font-size:20px;line-height:22.4px}.content-rich-webeanzeigen-auswahl ul{font-size:20px;line-height:22.4px}.werrbeanzeige-buchen{z-index:18;background-color:#fff;justify-content:space-between;width:100%;margin-top:-152px;padding-top:152px;display:block;position:relative}.werbeanzeige{z-index:20;background-color:#fff;justify-content:space-between;width:100%;margin-top:-152px;padding-top:152px;display:block;position:relative}.webeanzeigen{margin-top:60px;padding-left:20px;padding-right:20px}.columns-3{justify-content:space-between;margin-top:20px;margin-bottom:40px;display:none}.paragraph-5{font-family:Titillium Web,sans-serif;font-size:20px;line-height:28px}.content-rich-text-werbung{z-index:14;color:var(--font-color-dark);margin-top:20px;margin-bottom:0;padding:0 20px 40px;font-family:Titillium Web,sans-serif;font-size:16px;font-weight:400;line-height:22.4px;position:relative;bottom:0}.content-rich-text-werbung h2{color:var(--font-color-dark);margin-top:0;padding-top:20px;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:700;line-height:28px;position:relative;top:0;bottom:0}.content-rich-text-werbung p{color:var(--font-color-dark);margin-top:0;margin-bottom:10px;font-family:Titillium Web,sans-serif;font-size:16px;font-weight:300;line-height:22.4px;position:relative}.content-rich-text-werbung h3{margin-top:0;margin-bottom:0;padding-top:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-style:italic;font-weight:600;line-height:28px;position:relative}.content-rich-text-werbung h4{margin-top:0;padding-top:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-style:italic;font-weight:400;line-height:28px;position:relative}.content-rich-text-werbung blockquote{font-size:20px;line-height:28px;position:relative}.content-rich-text-werbung strong{font-weight:600}.content-rich-text-werbung em{color:var(--font-color-dark);padding-left:2px;font-size:16px;font-style:normal;font-weight:700}.content-rich-text-werbung em:hover{color:var(--font-color-dark)}.content-rich-text-werbung a{color:var(--font-color-dark);text-decoration:underline}.content-rich-text-werbung h1{font-size:22px;font-weight:700;line-height:30px}.content-rich-text-werbung li{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d79aaf7e2ac_Artikel.svg);background-position:0 0;background-size:cover;padding-left:0}.werbung-buchen{color:var(--font-color-dark);font-size:20px;line-height:28px}.column-2{background-image:linear-gradient(to bottom,var(--brand-color-weiss),var(--brand-color-weiss));flex-direction:column;justify-content:space-between;display:flex}.column-3{background-color:var(--brand-color-weiss);flex-direction:column;justify-content:space-between;display:flex}.column-4{flex-direction:column;justify-content:space-between;display:flex}.checkbox-field{margin-top:0;margin-bottom:10px}.werbeazeige-form-wrapper{width:33.33%;margin-top:10px;display:inline-block}.werbeazeige-form-wrapper.url-wrapper{width:100%;margin-top:10px}.checkbox-wrapper{margin-top:10px}.werbeanzeige-preis{color:var(--white);padding-right:4px;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:600;line-height:22.4px;display:inline}.werbeanzeige-pricing-wrapper{background-color:var(--font-color-dark);margin-top:0;margin-bottom:10px;padding:5px;position:relative}.content-rich-webeanzeigen-pricing{z-index:14;color:var(--font-color-dark);margin-top:0;margin-bottom:0;padding-top:0;padding-left:0;padding-right:1px;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:400;line-height:24px;position:relative;bottom:0}.content-rich-webeanzeigen-pricing h2{color:var(--font-color-dark);margin-top:0;padding-top:20px;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:700;line-height:28px;position:relative;top:0;bottom:0}.content-rich-webeanzeigen-pricing p{color:#fff;margin-top:0;margin-bottom:5px;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:300;line-height:22.4px;position:relative}.content-rich-webeanzeigen-pricing h3{margin-top:0;margin-bottom:0;padding-top:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-style:italic;font-weight:600;line-height:28px;position:relative}.content-rich-webeanzeigen-pricing h4{margin-top:0;padding-top:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-style:italic;font-weight:400;line-height:28px;position:relative}.content-rich-webeanzeigen-pricing blockquote{font-size:20px;line-height:28px;position:relative}.content-rich-webeanzeigen-pricing strong{font-weight:600}.content-rich-webeanzeigen-pricing em{color:var(--font-color-dark);padding-left:2px;font-size:16px;font-style:normal;font-weight:700}.content-rich-webeanzeigen-pricing em:hover{color:var(--font-color-dark)}.content-rich-webeanzeigen-pricing a{color:var(--font-color-dark);text-decoration:underline}.content-rich-webeanzeigen-pricing h1{font-size:22px;font-weight:700;line-height:30px}.content-rich-webeanzeigen-pricing li{padding-left:0;font-size:16px;line-height:22.4px}.content-rich-webeanzeigen-pricing ul{font-size:16px;line-height:22.4px}.pricing-wrapper{height:150px;position:relative}.go-to-payment{display:block;position:absolute;inset:0%}.go-to-payment.w--current{display:block}.rechtliches-wrapper{border-style:solid solid solid none;border-top-width:2px;border-top-color:var(--font-color-dark);border-right-width:2px;border-right-color:var(--font-color-dark);border-bottom-width:2px;border-bottom-color:var(--font-color-dark);width:auto;margin-bottom:0;position:relative;overflow:hidden}.datenschutz-wrapper{z-index:18;background-color:#fff;justify-content:space-between;width:100%;margin-top:-152px;padding-top:187px;display:block;position:relative}.agb-footer{z-index:16;background-color:#fff;justify-content:space-between;width:100%;margin-top:-152px;margin-bottom:0;padding-top:152px;display:block;position:relative}.div-block-91{border-top:2px solid #000;margin-top:-35px;margin-bottom:20px}.nutzungsbedingungen-wrapper{z-index:20;background-color:#fff;justify-content:space-between;width:100%;margin-top:-152px;padding-top:152px;display:block;position:relative}.format-list-block{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d067cf7e2c6_2_TAX-SNACK.svg);background-position:20px 10%;background-repeat:no-repeat;background-size:31px;align-items:flex-start;width:100%;height:auto;margin-bottom:10px;display:flex}.format-list-block.artikel{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d73bef7e2c5_1_ARTIKEL.svg)}.format-list-block.news{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d3992f7e2cb_3_NEWS.svg)}.format-list-block.referate{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4db63ef7e2c7_4_REFERATE.svg)}.format-list-block.unterlagen{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d2723f7e2cc_5_UNTERLAGEN.svg)}.link-10{color:var(--font-color-dark)}.empty-state-9{display:none}.impressum{z-index:14;background-color:#fff;justify-content:space-between;width:100%;margin-top:-152px;margin-bottom:0;padding-top:152px;display:block;position:relative}.success-message-4{background-color:var(--brand-color-weiss)}.text-block-69{font-family:Titillium Web,sans-serif;font-size:20px;font-weight:600;line-height:28px}.file-upload-2{margin-bottom:20px}.empty-state-10{display:none}.text-block-70{padding-left:20px;font-family:Titillium Web,sans-serif}.first-publication-text{padding-left:0;font-size:16px;font-weight:300;text-decoration:none;display:inline}.first-prublication-wrapper{color:var(--font-color-dark);padding-left:20px;font-family:Titillium Web,sans-serif;text-decoration:none;display:block}.name-quelle{padding-left:4px;font-size:16px;font-weight:300;text-decoration:underline;display:inline}.autoren-wrapper{width:100%;margin-top:20px}.autoren-list-wrapper{width:100%;margin-bottom:20px;margin-left:0;padding-left:40px;overflow:visible}.autoren-list{flex-wrap:nowrap;justify-content:flex-start;display:flex;overflow:visible}.autoren-item{flex-direction:row;flex:0 auto;justify-content:flex-start;width:100%;padding-left:5px;padding-right:5px;display:flex}.top-bar-divider{background-color:#777;width:1px;height:16px;margin-left:4px;margin-right:8px;display:none}.top-bar-divider.mobile{display:none}.top-bar-icon{opacity:1;width:auto;height:20px;margin-right:6px}.top-bar-link-wrapper{text-align:right;flex:1;justify-content:flex-end;align-items:center;margin-right:-8px;display:flex}.top-bar-container{z-index:10000;background-color:var(--brand-color-dunkelblau);justify-content:center;align-items:center;height:32px;padding-left:32px;padding-right:32px;display:flex;position:fixed;inset:0% 0% auto}.top-bar-link{color:#fff;text-transform:uppercase;justify-content:center;align-items:center;padding:4px 8px;font-size:9px;line-height:20px;text-decoration:none;transition:color .2s;display:flex}.top-bar-link.icon{padding-left:4px;padding-right:4px;display:none}.top-bar-link-text{text-transform:none;white-space:nowrap;font-family:Inconsolata,monospace;font-size:16px;line-height:20px;text-decoration:none}.top-bar{grid-column-gap:0px;grid-row-gap:0px;grid-template-rows:auto;justify-content:space-between;margin-left:15px;margin-right:15px;display:flex}.top-bar-section{width:100%}.wrapper{z-index:1;background-color:#0000;flex-flow:wrap;justify-content:space-between;align-items:flex-end;width:100%;max-width:1200px;margin-left:auto;margin-right:auto;display:flex;position:relative}.wrapper.top{justify-content:flex-end;max-width:1170px;display:block;overflow:hidden}.message-popup{z-index:10;background-color:#fff;border-radius:6px;width:100%;max-width:400px;margin-bottom:20px;margin-left:20px;padding:24px;display:none;position:fixed;inset:auto 0% 0%;box-shadow:0 4px 16px #00000026}.lc-popup-message{z-index:auto;background-color:var(--brand-color-weiss);border-radius:0;margin-right:8px;display:none;position:absolute;inset:40px 0% auto auto}.lc-popup-message-text{text-align:left;margin-bottom:16px;font-family:Titillium Web,sans-serif;font-size:16px;line-height:20px}.text-link-dark{color:#777;text-decoration:underline;transition:color .2s}.text-link-dark:hover{color:#ce0000}.button-2{color:#fff;text-align:center;background-color:#ce0000;border-style:none;border-radius:6px;justify-content:center;align-items:center;height:48px;padding:12px 24px;font-family:Ubuntu,Helvetica,sans-serif;font-size:14px;font-weight:700;line-height:24px;text-decoration:none;transition:background-color .4s cubic-bezier(.215,.61,.355,1),box-shadow .4s cubic-bezier(.215,.61,.355,1),color .4s cubic-bezier(.215,.61,.355,1);display:flex;position:static}.button-2:hover{color:#fff;background-color:#a80000}.button-2.small{background-color:var(--brand-color-dunkelblau);height:40px;padding:8px 20px;font-family:Inconsolata,monospace;font-size:16px;line-height:20px}.top-bar-wrapper{z-index:auto;flex:1;position:relative}.page-titel{color:var(--brand-color-dunkelblau);width:0;height:0;margin-top:0;margin-bottom:0;font-size:1px;line-height:1px}.options{color:var(--font-color-dark);justify-content:flex-end;margin-bottom:20px;padding-left:20px;padding-right:20px;font-family:Titillium Web,sans-serif;display:flex}.link-11{color:var(--font-color-dark)}.error-message-2{margin-bottom:20px}.read-more{z-index:14;color:var(--font-color-dark);margin-top:0;margin-bottom:20px;padding-top:0;padding-left:20px;padding-right:20px;font-family:Titillium Web,sans-serif;font-size:18px;font-weight:400;line-height:24px;position:relative;bottom:0}.read-more h2{color:var(--font-color-dark);margin-top:0;padding-top:20px;font-family:Titillium Web,sans-serif;font-size:22px;font-weight:700;line-height:30px;position:relative;top:0;bottom:0}.read-more p{color:var(--font-color-dark);margin-top:0;margin-bottom:0;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:300;line-height:28px;position:relative}.read-more h3{margin-top:0;margin-bottom:0;padding-top:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-style:italic;font-weight:600;line-height:28px;position:relative}.read-more h4{margin-top:0;padding-top:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-style:italic;font-weight:400;line-height:28px;position:relative}.read-more blockquote{font-size:20px;line-height:28px;position:relative}.read-more strong{font-weight:300}.read-more em{color:var(--font-color-dark);padding-left:2px;font-size:16px;font-style:normal;font-weight:700}.read-more em:hover{color:var(--font-color-dark)}.read-more a{color:var(--font-color-dark);text-decoration:underline}.read-more h1{font-size:22px;font-weight:700;line-height:30px}.browser-detect{z-index:12000;background-color:#0000;justify-content:center;align-items:center;padding:120px 150px 325px;display:none;position:fixed;inset:0%}.browser-warning{z-index:10000;border:2px solid var(--brand-color-dunkelblau);background-color:var(--white);color:var(--font-color-dark);border-radius:0;flex-direction:column;justify-content:center;align-items:center;max-width:800px;margin:auto;padding:40px;font-family:Titillium Web,sans-serif;display:flex;position:relative;box-shadow:6px 6px 16px #e2e3de54}.browser-detect-background-gratient{background-color:#2a2f33d9;position:absolute;inset:0%}.browser-detect-background-gratient.dark{background-color:#2a2f33f2}.icon_firefox{border-radius:100px;width:55px;height:55px;margin-bottom:5px;padding:6px}.browser_link{flex-direction:column;justify-content:center;align-items:center;width:auto;padding:15px;text-decoration:none;display:flex}.browser_link.hidden{display:none}.browser_header{color:var(--font-color-dark);text-align:center;letter-spacing:-.2px;flex:auto;width:100%;margin-top:0;margin-bottom:15px;font-size:22px;font-weight:700;line-height:40px}.ie_logo{width:70px;margin-bottom:25px;margin-left:auto;margin-right:auto;display:block}.italic-text-2{color:#ce0000}.browser_title{color:var(--font-color-dark);white-space:nowrap;font-size:16px;font-weight:600}.browser_wrap{max-width:none;min-height:50px;margin-top:25px;margin-left:auto;margin-right:auto;display:flex}.browser_details{color:var(--font-color-dark);text-align:center;letter-spacing:-.2px;flex:auto;width:100%;font-size:20px;font-weight:400;line-height:28px;display:block}.browser_details.fn{color:var(--font-color-dark);margin-top:20px;padding-top:0;font-family:Titillium Web,sans-serif;font-size:16px;font-style:normal;line-height:20px}.link_span{color:#283556;text-decoration:none}.bold-text-2{font-weight:700}.link-12{color:var(--font-color-dark)}.hinweis{z-index:14;color:var(--font-color-dark);margin-top:0;margin-bottom:20px;padding-top:0;padding-left:20px;padding-right:20px;font-family:Titillium Web,sans-serif;font-size:18px;font-weight:400;line-height:24px;position:relative;bottom:0}.hinweis h2{color:var(--font-color-dark);margin-top:0;padding-top:20px;font-family:Titillium Web,sans-serif;font-size:22px;font-weight:700;line-height:30px;position:relative;top:0;bottom:0}.hinweis p{color:var(--font-color-dark);text-align:right;margin-top:0;margin-bottom:0;font-family:Titillium Web,sans-serif;font-size:14px;font-weight:400;line-height:20px;position:relative}.hinweis h3{margin-top:0;margin-bottom:0;padding-top:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-style:italic;font-weight:600;line-height:28px;position:relative}.hinweis h4{margin-top:0;padding-top:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-style:italic;font-weight:400;line-height:28px;position:relative}.hinweis blockquote{font-size:20px;line-height:28px;position:relative}.hinweis strong{font-weight:300}.hinweis em{color:var(--font-color-dark);padding-left:2px;font-size:16px;font-style:normal;font-weight:700}.hinweis em:hover{color:var(--font-color-dark)}.hinweis a{color:var(--font-color-dark);text-decoration:underline}.hinweis h1{font-size:22px;font-weight:700;line-height:30px}.popup-message-edge{z-index:12000;background-color:#0000;justify-content:center;align-items:center;padding:120px 150px 325px;display:none;position:fixed;inset:0%}.link-13{color:var(--font-color-dark);font-size:20px;font-weight:400;line-height:20px;text-decoration:none;position:absolute;inset:10px auto auto 10px}.link-14{color:var(--font-color-dark)}.text-block-72{margin-right:4px}.citation-wrapper{width:100%;min-height:50px;margin-bottom:20px;padding-top:20px;padding-left:20px;padding-right:20px}.citation{border-top:2px none var(--brand-color-hellgrau);border-bottom:2px none var(--brand-color-hellgrau);background-color:#0000;padding:0 20px}.citation.first-publication{padding-top:10px;padding-bottom:0}.meta-tags-citation{border-left:1px none var(--font-color-dark);color:var(--font-color-dark);padding-left:0;padding-right:0;font-family:Titillium Web,sans-serif;font-size:14px;font-weight:600;text-decoration:none;display:inline}.meta-tags-citation:hover{text-decoration:none}.meta-tags-citation.first-tag-autor{border-left-style:none;padding-left:0;padding-right:0;font-size:14px;font-weight:600;display:inline}.meta-tags-citation.meta-tags-devider{padding-left:0;padding-right:5px;display:inline}.meta-tags-citation.meta-tags-devider:hover{text-decoration:none}.meta-tags-citation.link:hover{text-decoration:underline}.citation-note{border-left:1px none var(--font-color-dark);color:var(--font-color-dark);padding-left:0;padding-right:0;font-family:Titillium Web,sans-serif;font-size:14px;font-weight:400;text-decoration:none;display:inline}.citation-note:hover{text-decoration:underline}.citation-note.first-tag-autor{border-left-style:none;padding-left:0;padding-right:0;font-size:14px;font-weight:600;display:inline}.citation-note.meta-tags-devider{padding-left:0;padding-right:5px;display:inline}.citation-note.meta-tags-devider:hover{text-decoration:none}.citation-outline{border-top:2px solid var(--brand-color-hellgrau);border-bottom:2px solid var(--brand-color-hellgrau);padding-top:20px;padding-bottom:20px}.dropdown-list-2{position:relative}.dropdown-list-2.w--open{background-color:#0000;padding-bottom:10px}.archiv-year-wrapper{padding-left:20px;padding-right:20px;display:block}.dropdown-toggle-year{border-top:2px solid var(--brand-color-hellgrau);border-bottom:2px none var(--brand-color-hellgrau);padding:10px 0;display:block}.dropdown-toggle-year.first-year{border-top-style:solid;border-bottom-style:solid}.year{font-family:Titillium Web,sans-serif;font-size:20px;font-weight:700;line-height:28px}.dropdown-toggle-3{border-top:2px none var(--brand-color-hellgrau);border-bottom:2px solid var(--brand-color-hellgrau);padding:10px 0;display:block}.archiv-quartal-wrapper{padding-left:20px;padding-right:0;display:block}.heading-artikel{margin-top:0;padding-left:20px;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:600;line-height:28px}.heading-artikel.quartalsausgabe{padding-left:0;font-weight:400;display:inline}.collection-item-6{background-color:#0000;margin-top:10px;margin-bottom:10px}.platzhalter-quartalsausgabe{background-color:var(--brand-color-weiss);color:var(--font-color-dark);width:100%;padding:10px 20px;text-decoration:none}.link-block-32{color:var(--font-color-dark);text-decoration:none}.link-block-32:hover{text-decoration:underline}.quartal{font-family:Titillium Web,sans-serif;font-size:20px;font-weight:600;line-height:28px}.empty-state-11{background-color:var(--brand-color-hellgrau);margin-top:10px;margin-bottom:10px;padding:0}.empty-state-12{background-color:#0000;padding:0}.content-rich-text-quartalsausgabe{z-index:14;color:var(--font-color-dark);margin-top:20px;margin-bottom:10px;padding-top:0;padding-left:20px;padding-right:20px;font-family:Titillium Web,sans-serif;font-size:18px;font-weight:400;line-height:24px;position:relative;bottom:0}.content-rich-text-quartalsausgabe h2{color:var(--font-color-dark);margin-top:0;padding-top:20px;font-family:Titillium Web,sans-serif;font-size:22px;font-weight:700;line-height:30px;position:relative;top:0;bottom:0}.content-rich-text-quartalsausgabe p{color:var(--font-color-dark);margin-top:0;margin-bottom:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:300;line-height:28px;position:relative}.content-rich-text-quartalsausgabe h3{margin-top:0;margin-bottom:0;padding-top:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-style:italic;font-weight:600;line-height:28px;position:relative}.content-rich-text-quartalsausgabe h4{margin-top:0;padding-top:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-style:italic;font-weight:400;line-height:28px;position:relative}.content-rich-text-quartalsausgabe blockquote{font-size:20px;line-height:28px;position:relative}.content-rich-text-quartalsausgabe strong{font-weight:600}.content-rich-text-quartalsausgabe em{color:var(--font-color-dark);padding-left:2px;font-size:16px;font-style:normal;font-weight:700}.content-rich-text-quartalsausgabe em:hover{color:var(--font-color-dark)}.content-rich-text-quartalsausgabe a{color:var(--font-color-dark);text-decoration:underline}.content-rich-text-quartalsausgabe h1{font-size:22px;font-weight:700;line-height:30px}.content-rich-text-quartalsausgabe li{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d79aaf7e2ac_Artikel.svg);background-position:0 0;background-size:cover;padding-left:0}.content-rich-text-quartalsausgabe ul{display:none}.content-rich-text-quartalsausgabe.first{margin-top:0}.modal-button{color:#fff;text-align:center;background-color:#ce0000;border-style:none;border-radius:6px;justify-content:center;align-items:center;height:48px;padding:12px 24px;font-family:Ubuntu,Helvetica,sans-serif;font-size:14px;font-weight:700;line-height:24px;text-decoration:none;transition:background-color .4s cubic-bezier(.215,.61,.355,1),box-shadow .4s cubic-bezier(.215,.61,.355,1),color .4s cubic-bezier(.215,.61,.355,1);display:flex;position:static}.modal-button:hover{color:#fff;background-color:#a80000}.modal-button.small{background-color:var(--brand-color-dunkelblau);height:40px;padding:8px 20px;font-family:Inconsolata,monospace;font-size:16px;line-height:20px}.html-embed-2{height:0;max-height:0}.text-block-73,.text-block-74,.text-block-75,.text-block-76{display:inline}.div-block-92{color:var(--black);text-decoration:underline;display:inline}.link-schwerpunktausgabe{color:var(--black);font-family:Titillium Web,sans-serif;font-size:20px;font-weight:300;line-height:28px;text-decoration:none;display:inline}.link-schwerpunktausgabe.heading{font-size:22px;font-weight:700;line-height:30px;text-decoration:none}.wrapper-link-schwerpunktausgabe{margin-top:20px;margin-bottom:20px;padding-left:20px}.home-ausgabe{z-index:4;background-color:#0000;margin-top:0;display:block;position:relative;top:150px;bottom:0;left:0}.link-15{color:var(--black)}.inhaltsverzeichnis-ausgaben{margin-right:20px}.text-block-77{display:inline}.list-6{color:var(--black);margin-top:0;padding-left:45px;padding-right:20px;font-family:Titillium Web,sans-serif;font-weight:300}.link-block-33{color:var(--black);text-decoration:none}.link-16,.link-17,.link-18,.link-19,.link-20,.link-21{color:var(--black)}.standard-intro{margin-top:20px}.link-22,.link-23{color:var(--black)}.html-embed-3{display:inline-block}.html-embed-4{margin-top:20px;margin-left:10px}.html-embed-4.inline{margin-top:10px;margin-left:0}.html-embed-5{display:none}.file-upload-3{margin-top:10px}.file-wrapper{width:100%;margin-top:20px}.error-message-3,.error-message-4{margin-bottom:20px}.empty-state-13{display:none}.content-rich-text-2{z-index:14;color:#000;margin-top:0;margin-bottom:40px;padding-top:0;padding-left:20px;padding-right:20px;font-family:Titillium Web,sans-serif;font-size:18px;font-weight:400;line-height:24px;position:relative;bottom:0}.footnote-content-rich-text-2{color:#000;column-count:2;column-rule-color:black;column-rule-style:none;flex-flow:row;align-content:flex-start;column-gap:20px;margin-top:10px;margin-bottom:0;padding-top:0;padding-left:20px;padding-right:20px;font-family:Inconsolata,monospace;font-size:18px;font-weight:400;line-height:24px;display:block;position:relative}.footnote-content-rich-text-2.einspaltig{column-count:1;width:83%}.footnote-content-rich-text-2.einspaltig.word-import-footnotes{display:block}.werbung-details{padding-left:20px;padding-right:20px}.checkbox-label,.checkbox-label-2{font-family:Titillium Web,sans-serif;font-size:16px}.attention-js{z-index:14;color:var(--font-color-dark);margin-top:0;margin-bottom:20px;padding-top:0;padding-left:20px;padding-right:20px;font-family:Titillium Web,sans-serif;font-size:18px;font-weight:400;line-height:24px;position:relative;bottom:0}.attention-js h2{color:#f50000;margin-top:0;padding-top:20px;font-family:Titillium Web,sans-serif;font-size:22px;font-weight:700;line-height:30px;position:relative;top:0;bottom:0}.attention-js p{color:red;margin-top:0;margin-bottom:0;font-family:Titillium Web,sans-serif;font-size:20px;font-weight:300;line-height:28px;position:relative}.attention-js h3{margin-top:0;margin-bottom:0;padding-top:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-style:italic;font-weight:600;line-height:28px;position:relative}.attention-js h4{margin-top:0;padding-top:10px;font-family:Titillium Web,sans-serif;font-size:20px;font-style:italic;font-weight:400;line-height:28px;position:relative}.attention-js blockquote{font-size:20px;line-height:28px;position:relative}.attention-js strong{color:#fc0404;font-weight:700}.attention-js em{color:var(--font-color-dark);padding-left:2px;font-size:16px;font-style:normal;font-weight:700}.attention-js em:hover{color:var(--font-color-dark)}.attention-js a{color:red;text-decoration:underline}.attention-js h1{font-size:22px;font-weight:700;line-height:30px}.attention-js.article{font-weight:700}.attention-js.showjs{color:#ffc7c7;display:none}.empty-state---tax-snacks-home{border-top:2px solid var(--font-color-dark);border-right:2px solid var(--font-color-dark);border-bottom:2px solid var(--font-color-dark);background-color:#fff;flex-direction:column;justify-content:flex-end;height:auto;margin-top:20px;padding:0;display:none}.empty-state---tax-snacks-home.formate{display:none}.link-24{color:var(--font-color-dark)}.text-block-78{display:inline}.social-media-card,.format{display:none}.text-label-info{margin-bottom:10px}html.w-mod-js [data-ix=close-word-on-load]{transform:translate(100%)}@media screen and (max-width:991px){ul{font-size:20px}ol{font-size:14px}li{font-size:20px}.button{height:auto;padding-top:10px;padding-left:10px;padding-right:10px;font-size:12px;line-height:20px}.button.sofort-kaufen.inline,.button.in-warenkorb.inline.hidden{display:none}.heading-1{font-size:38px}.heading-1.news{flex:1;height:auto;font-size:26px;line-height:32px;display:flex;overflow:hidden}.heading-1.tax-snack{height:130px;font-size:26px;line-height:30px}.heading-1.artikel{margin-right:0;padding-right:20px;font-size:36px;line-height:40px}.heading-1.referate,.heading-1.unterlagen,.heading-1.autorinnen{margin-right:0;padding-right:20px;font-size:30px;line-height:40px}.heading-1.ausgabe{margin-right:0;padding-right:0;font-size:36px;line-height:40px}.paragraph{font-size:14px}.paragraph.artikel{margin-right:0;padding-right:20px}.paragraph.referate{height:130px}.paragraph.news{height:100px}.paragraph.news.abstract{font-size:16px}.paragraph.unterlagen,.paragraph.ausgabe{margin-right:0;padding-right:20px}.paragraph.ausgabe.home{margin-right:0}.meta-tags-autor,.meta-tags-autor.first-tag-autor{font-size:14px}.logo-wrapper{flex-direction:row;justify-content:flex-end;align-items:center;height:150px;padding-top:0;padding-right:0;display:flex}.search-input{padding-right:0;font-size:14px}.search-button{background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4d44c2f7e295_6_LOUPE.svg);background-size:auto 80%}.sub-navigation-formate{z-index:2}.main-navigation{position:fixed}.dropdown-toggle-formate{position:static;overflow:visible}.sub-navigation-titel-formate.meta-tag-format{background-image:none;font-size:14px}.hauptthema-text.label-text,.datum-details.meta-tag-date{font-size:14px}.format-icon-zweispaltig{background-position:50% 100%;background-size:auto 130%}.datum-wrapper.formate{justify-content:center;padding-right:5px}.logo-link{justify-content:center;align-items:flex-end;width:150px;height:150px;margin-bottom:0;margin-left:0;margin-right:0;padding-right:0;transition:opacity .2s;display:flex;position:absolute;inset:0 0 0 -160px;transform:rotate(-90deg)}.logo-link.w--current{justify-content:center;align-self:center;align-items:flex-end;width:150px;height:150px;margin-top:0;margin-left:0;margin-right:5px;padding-left:2px;display:flex;position:absolute;inset:0 0 0 -160px;transform:rotate(-90deg)}.main-navigation-link{font-size:14px}.menu-button{margin-bottom:5px;margin-right:10px}.menu-button.w--open{margin-top:10px;display:block}.open-close-mask{height:50px;display:block;right:58px}.open,.close{font-size:14px;line-height:45px;top:-4px}.main-navigation-button-wrapper{z-index:9;width:17.5%}.main-navigation-item{text-align:center;justify-content:flex-start;margin-left:20px}.main-navigation-menu{z-index:auto;width:49%;margin-top:100px;margin-right:0;position:fixed;inset:0;overflow:visible}.logo{float:none;flex:0 auto;width:120px;height:70px;margin:0;display:block;position:relative;inset:0}.navigation-bar-devider-black-space{display:none;left:0}.collection-item-zweispaltig{justify-content:space-between}.format-icon-einspaltig{background-position:50% 100%;background-size:auto 130%}.main-navigation-items-wrapper{padding-bottom:100px}.main-navigation-item-dropdown{margin-left:20px}.sharing-button-wrapper{display:none}.rich-text-block-referate p{font-size:14px}.link-block-referat{background-position:50% 100%;background-size:auto 130%}.footer-links-wrapper{justify-content:center}.navigation-bar-devider,.footer-logo{display:none}.content-rich-text h2{margin-bottom:10px}.content-rich-text p{margin-top:0}.content-rich-text h3{margin-bottom:10px;padding-top:10px}.content-rich-text blockquote{margin-top:10px;margin-bottom:20px;padding-top:0;padding-bottom:0}.content-rich-text h1{line-height:30px}.link-block.ausgabe{padding-right:20px}.body-standard{background-image:none;background-position:0 0;background-repeat:repeat;background-size:auto;background-attachment:scroll}.div-block-48{margin-bottom:7px;position:relative}.search-result-themen{text-align:right}.sitebar-heading-text{font-size:12px}.sitebar-heading-text.minus{display:none}.print-button-wrapper.mobile{padding-left:20px;display:none}.formate-wrapper.tax-snack{padding-left:0;padding-right:0}.body-themen{background-image:none;background-repeat:repeat;background-size:auto;background-attachment:scroll}.format-icon-empty-state-tax-snack{background-position:50% 100%;background-size:auto 130%}.pagination-next-text,.text-block-26,.pagination-previous-text{font-size:14px}.format-icon-empty-state-news,.format-icon-empty-state-artikel,.format-icon-empty-state-referate,.format-icon-empty-state-unterlagen{background-position:50% 100%;background-size:auto 130%}.team-link-wrapper{flex-direction:row-reverse;align-items:center}.quick-read h2{margin-bottom:20px}.quick-read p{margin-top:0}.quick-read h3{margin-top:0;margin-bottom:20px;padding-top:20px}.quick-read h4{margin-bottom:20px;padding-top:20px}.quick-read blockquote{margin-top:10px;margin-bottom:20px;padding-top:0;padding-bottom:0}.div-block-63{background-image:none;background-position:0 0;background-size:auto}.column{padding-right:20px}.columns{margin-left:2px;margin-right:0}.preis{font-size:22px}.kaufen-inline-text.verbinder{display:inline}.text-field,.nachricht{line-height:28px}.werbung-wrapper{margin-bottom:40px}.pop-up-wrpaper{align-items:flex-start;padding-top:40px}.feedback-wrapper{z-index:5000}.headline-login h2{margin-bottom:10px}.headline-login p{margin-top:0}.headline-login h3{margin-top:0;margin-bottom:10px;padding-top:10px}.headline-login h4{margin-bottom:10px;padding-top:10px}.headline-login blockquote{margin-top:10px;margin-bottom:20px;padding-top:0;padding-bottom:0}.headline-login h1{line-height:30px}.content-rich-text-about h2{margin-bottom:10px}.content-rich-text-about p{margin-top:0}.content-rich-text-about h3{margin-top:0;margin-bottom:10px;padding-top:10px}.content-rich-text-about h4{margin-bottom:10px;padding-top:10px}.content-rich-text-about blockquote{margin-top:10px;margin-bottom:20px;padding-top:0;padding-bottom:0}.content-rich-text-about h1{line-height:30px}.heading-14{font-size:20px;line-height:28px}.content-rich-webeanzeigen-auswahl h2{margin-bottom:10px}.content-rich-webeanzeigen-auswahl p{margin-top:0}.content-rich-webeanzeigen-auswahl h3{margin-top:0;margin-bottom:10px;padding-top:10px}.content-rich-webeanzeigen-auswahl h4{margin-bottom:10px;padding-top:10px}.content-rich-webeanzeigen-auswahl blockquote{margin-top:10px;margin-bottom:20px;padding-top:0;padding-bottom:0}.content-rich-webeanzeigen-auswahl h1{line-height:30px}.columns-3{display:none}.content-rich-text-werbung h2{margin-bottom:10px}.content-rich-text-werbung p{margin-top:0}.content-rich-text-werbung h3{margin-top:0;margin-bottom:10px;padding-top:10px}.content-rich-text-werbung h4{margin-bottom:10px;padding-top:10px}.content-rich-text-werbung blockquote{margin-top:10px;margin-bottom:20px;padding-top:0;padding-bottom:0}.content-rich-text-werbung h1{line-height:30px}.column-2{margin-bottom:60px}.werbeazeige-form-wrapper{width:100%}.content-rich-webeanzeigen-pricing h2{margin-bottom:10px}.content-rich-webeanzeigen-pricing p{margin-top:0}.content-rich-webeanzeigen-pricing h3{margin-top:0;margin-bottom:10px;padding-top:10px}.content-rich-webeanzeigen-pricing h4{margin-bottom:10px;padding-top:10px}.content-rich-webeanzeigen-pricing blockquote{margin-top:10px;margin-bottom:20px;padding-top:0;padding-bottom:0}.content-rich-webeanzeigen-pricing h1{line-height:30px}.text-block-69{font-weight:600}.top-bar-divider.mobile{margin-right:4px}.top-bar-container{padding-left:8px;padding-right:8px}.top-bar{margin-left:0;margin-right:0;padding-left:8px;padding-right:8px}.wrapper{align-items:flex-end}.message-popup{margin-bottom:12px;margin-left:12px}.lc-popup-message{margin-bottom:82px;display:none}.button-2:hover{color:#fff}.read-more h2{margin-bottom:10px}.read-more p{margin-top:0}.read-more h3{margin-top:0;margin-bottom:10px;padding-top:10px}.read-more h4{margin-bottom:10px;padding-top:10px}.read-more blockquote{margin-top:10px;margin-bottom:20px;padding-top:0;padding-bottom:0}.read-more h1{line-height:30px}.browser-detect{padding-left:20px;padding-right:20px}.browser-warning{max-width:none}.hinweis h2{margin-bottom:10px}.hinweis p{margin-top:0}.hinweis h3{margin-top:0;margin-bottom:10px;padding-top:10px}.hinweis h4{margin-bottom:10px;padding-top:10px}.hinweis blockquote{margin-top:10px;margin-bottom:20px;padding-top:0;padding-bottom:0}.hinweis h1{line-height:30px}.popup-message-edge{padding-left:20px;padding-right:20px}.meta-tags-citation,.meta-tags-citation.first-tag-autor,.citation-note,.citation-note.first-tag-autor{font-size:14px}.content-rich-text-quartalsausgabe h2{margin-bottom:10px}.content-rich-text-quartalsausgabe p{margin-top:0}.content-rich-text-quartalsausgabe h3{margin-top:0;margin-bottom:10px;padding-top:10px}.content-rich-text-quartalsausgabe h4{margin-bottom:10px;padding-top:10px}.content-rich-text-quartalsausgabe blockquote{margin-top:10px;margin-bottom:20px;padding-top:0;padding-bottom:0}.content-rich-text-quartalsausgabe h1{line-height:30px}.modal-button:hover{color:#fff}.inhaltsverzeichnis-ausgaben{margin-right:0}.html-embed-4.mobile{display:none}.attention-js h2{margin-bottom:10px}.attention-js p{margin-top:0}.attention-js h3{margin-top:0;margin-bottom:10px;padding-top:10px}.attention-js h4{margin-bottom:10px;padding-top:10px}.attention-js blockquote{margin-top:10px;margin-bottom:20px;padding-top:0;padding-bottom:0}.attention-js h1{line-height:30px}}@media screen and (max-width:767px){.card-wrap{flex:1}.button{font-size:14px}.button.grey.mein-warenkorb{margin-bottom:0}.button.sofort-kaufen.mobile{margin-top:0;margin-bottom:0;display:none}.button.in-warenkorb{margin-bottom:0}.button.in-warenkorb.hidden{display:none}.heading-1{font-size:28px;line-height:36px}.heading-1.news{height:auto;font-size:30px;line-height:40px}.heading-1.tax-snack{height:auto;min-height:120px}.heading-1.artikel{height:auto;font-size:30px;line-height:40px}.heading-1.referate{height:auto;font-size:30px}.heading-1.unterlagen{height:auto}.heading-1.autorinnen,.heading-1.ausgabe{height:auto;font-size:30px;line-height:40px}.paragraph.referate{width:100%;height:auto}.paragraph.news{height:auto}.logo-wrapper{z-index:auto;justify-content:center;align-items:center;margin-bottom:0;padding-right:0}.search{width:60%}.search-input{width:80%}.search-button{background-position:100%;width:20%}.sub-navigation-formate{z-index:2;background-position:115%;width:17.5%;padding-right:3px}.sub-navigation-titel-formate.meta-tag-format{display:none}.sub-navigation-titel-formate.meta-tag-format.mobile{display:flex}.meta-tags-wrapper-bottom-zweispaltig{width:66.6666%}.meta-tags-wrapper-bottom-zweispaltig.subsite{width:83%}.format-icon-wrapper-zweispaltig{width:17%}.format-icon-wrapper-zweispaltig.home,.hauptthema,.hauptthema.einspaltig{width:33.3333%}.hauptthema.einspaltig.subsite{width:33%}.hauptthema.zweispaltig,.format-icon-zweispaltig{width:33.3333%}.format-icon-zweispaltig.subsite{width:17%}.datum-wrapper,.datum-wrapper.zweispaltig,.datum-wrapper.einspaltig{width:33.3333%}.datum-wrapper.subsite{width:34%}.datum-wrapper.formate{justify-content:center;padding-right:5px}.sub-naviagtion-menu-formate.w--open{padding-left:0}.logo-link{justify-content:center;align-items:flex-end;width:150px;display:flex;inset:0% auto auto -140px}.logo-link.w--current{z-index:auto;justify-content:center;align-items:flex-end;width:150px;height:150px;margin-top:0;margin-left:0;padding-left:0;display:flex;position:absolute;inset:0% auto auto -140px}.menu-button{margin-right:0;left:-20px;right:0}.menu-button.w--open{margin-top:10px}.open-close-mask{display:none}.main-navigation-menu{width:50vw;margin-top:100px;padding-left:0}.logo{z-index:auto;flex:0 auto;width:60%;height:60%;margin-top:52px;margin-bottom:0%;padding-left:0;display:block;position:relative;inset:0%}.sub-navigation-formate-item-text.meta-tag-format.navigation{font-size:14px}.bezahlpflichtiger-inhalt,.navigation-bar-devider-black-space{display:none}.collection-item-zweispaltig,.collection-item-zweispaltig.tax-snack.home.mobile{width:100%}.format-icon-einspaltig{width:33.3333%}.meta-tags-wapper-bottom-special-items{width:66.6666%}.format-icon-wrapper-einspaltig{width:33.3333%}.main-navigation-items-wrapper{padding-bottom:150px}.kein-bezahlpflichtiger-inhalt{display:none}.div-block-25{width:100%;margin-bottom:20px;position:static}.meta-tags-wrapper-bottom-special{width:100%}.text-wrapper-referate{width:100%;height:auto}.meta-tags-wrapper-bottom-einspaltig{width:66.6666%}.link-block-referat,.format-icon-wrapper-referat{width:33.3333%}.footer-container{padding-left:20px}.footer-links-wrapper{justify-content:center;width:50%;display:flex}.footer-link{font-size:12px}.navigation-bar-devider{display:none}.footer-logo{width:100%}.sidebar{display:none}.content-rich-text h2,.content-rich-text p,.content-rich-text h3,.content-rich-text h4,.content-rich-text blockquote{font-size:18px;line-height:28px}.content-rich-text h1{font-size:20px}.mailn-content{width:100%;margin-bottom:50px}.quick-read-headline{font-size:18px;line-height:28px}.seitenleiste{display:none}.search-resut-wrapper{background-color:var(--brand-color-weiss)}.main-content-area-search-results{width:100%}.text-block-21{font-size:18px}.sitebar-heading-text{padding-left:0;padding-right:10px}.sitebar-heading-text.minus{display:inline-block}.autoren-print{height:30px}.print-button-wrapper.mobile{margin-top:20px;margin-bottom:0;padding-left:20px;display:block}.collection-list-wrapper.subsite.tax-snack.formate,.collection-list-wrapper.subsite.tax-snack.formate.overview{top:-50px}.collection-list-wrapper.subsite.news.formate{top:-130px}.collection-list-wrapper.subsite.referate.formate{top:-180px}.collection-list-wrapper.subsite.unterlagen.formate{top:-230px}.pagination.artikel,.pagination.tax-snacks{margin-bottom:0}.format-icon-empty-state-tax-snack{width:33.3333%}.format-icon-empty-state-tax-snack.subsite{width:17%}.pagination-next-text,.text-block-26{font-size:12px}.page-count-2{font-size:14px;font-weight:700}.format-icon-wrapper-einspaltig-subsite-empty-state{border-right:2px solid var(--font-color-dark);border-left-style:none;width:5px}.format-icon-empty-state-news,.format-icon-empty-state-artikel,.format-icon-empty-state-referate,.format-icon-empty-state-unterlagen{width:33.3333%}.seitenleiste-subsite{display:none}.quick-read h2,.quick-read p,.quick-read h3,.quick-read h4,.quick-read blockquote{font-size:18px;line-height:28px}.quick-read li{font-size:18px}.poolzuordnung,.text-block-31,.link-3{display:none}.devider-social-media-profile{display:none;position:relative}.rich-text-block-2.autorenprofil{margin-right:0}.autor-navigation-wrapper{padding-right:25px}.collection-item-5{flex-wrap:nowrap;flex:0 auto}.inhalt-headline{font-size:18px;line-height:28px}.shopping-wrapper{z-index:2000;background-color:var(--brand-color-weiss);padding-top:10px;padding-bottom:10px;display:block;position:fixed;inset:auto 0% 40px}.shopping-buttons-wrapper{height:60px;padding-top:0}.shopping-buttons-wrapper.mobile{justify-content:flex-end;align-items:center;width:80%;display:block}.preis.mobile{padding-right:10px}.div-block-80.mobile{margin-right:20px}.shopping-wrapper-mobile{display:flex}.shopping-wrapper-inline{margin-bottom:20px;display:block}.kaufen-inline-text.verbinder{display:inline}.shoppingcard-inline-buttons-wrapper{display:none}.text-field{font-size:18px}.field-label{font-size:18px;line-height:28px}.nachricht{font-size:18px}.werbung-wrapper{margin-bottom:40px}.werbung-wrapper.seitennavigation{display:block}.werbung-wrapper.seitennavigation.mobile{padding-left:10px;padding-right:10px;display:block;top:-200px}.werbung-wrapper.seitennavigation.mobile.themen{top:40px}.werbung-wrapper.seitennavigation.mobile.searchresults{top:20px}.werbung-wrapper.seitennavigationsleiste{display:block}.shopping-wrapper-mobile-copy{display:flex}.feedback-wrapper{display:none}.headline-login h2,.headline-login p,.headline-login h3,.headline-login h4,.headline-login blockquote{font-size:18px;line-height:28px}.headline-login h1{font-size:20px}.content-rich-text-about h2{font-size:18px;line-height:28px}.content-rich-text-about p{font-size:16px;line-height:22.4px}.content-rich-text-about h3,.content-rich-text-about h4,.content-rich-text-about blockquote{font-size:18px;line-height:28px}.content-rich-text-about h1{font-size:20px}.paragraph-4{font-size:18px}.format-image{width:25px;margin-bottom:12px}.empty-state-8{background-color:#0000}.collection-item-werbung{width:100%}.heading-14{font-size:16px}.content-rich-webeanzeigen-auswahl h2{font-size:18px;line-height:28px}.content-rich-webeanzeigen-auswahl p{font-size:16px;line-height:22.4px}.content-rich-webeanzeigen-auswahl h3,.content-rich-webeanzeigen-auswahl h4,.content-rich-webeanzeigen-auswahl blockquote{font-size:18px;line-height:28px}.content-rich-webeanzeigen-auswahl h1{font-size:20px}.content-rich-webeanzeigen-auswahl li,.content-rich-webeanzeigen-auswahl ul{font-size:16px}.paragraph-5{font-size:16px;line-height:22.4px}.content-rich-text-werbung h2{font-size:18px;line-height:28px}.content-rich-text-werbung p{font-size:16px;line-height:22.4px}.content-rich-text-werbung h3,.content-rich-text-werbung h4,.content-rich-text-werbung blockquote{font-size:18px;line-height:28px}.content-rich-text-werbung h1{font-size:20px}.content-rich-webeanzeigen-pricing h2{font-size:18px;line-height:28px}.content-rich-webeanzeigen-pricing p{font-size:16px;line-height:22.4px}.content-rich-webeanzeigen-pricing h3,.content-rich-webeanzeigen-pricing h4,.content-rich-webeanzeigen-pricing blockquote{font-size:18px;line-height:28px}.content-rich-webeanzeigen-pricing h1{font-size:20px}.text-block-69{font-size:16px;font-weight:600;line-height:22.4px}.top-bar-divider{margin-left:4px;margin-right:4px}.top-bar-divider.mobile{margin-left:4px}.top-bar-link-wrapper{margin-right:0}.top-bar-container{display:flex}.top-bar-link{padding-left:4px;padding-right:4px}.read-more h2,.read-more p,.read-more h3,.read-more h4,.read-more blockquote{font-size:18px;line-height:28px}.read-more h1{font-size:20px}.browser-warning{padding:25px;display:block}.hinweis h2,.hinweis p,.hinweis h3,.hinweis h4,.hinweis blockquote{font-size:18px;line-height:28px}.hinweis h1{font-size:20px}.citation-wrapper{width:100%}.year,.heading-artikel.quartalsausgabe{font-size:16px;line-height:22.4px}.content-rich-text-quartalsausgabe h2{font-size:18px;line-height:28px}.content-rich-text-quartalsausgabe p{font-size:16px;line-height:22.4px}.content-rich-text-quartalsausgabe h3,.content-rich-text-quartalsausgabe h4,.content-rich-text-quartalsausgabe blockquote{font-size:18px;line-height:28px}.content-rich-text-quartalsausgabe h1{font-size:20px}.link-schwerpunktausgabe{font-size:16px;line-height:22.4px}.link-schwerpunktausgabe.heading{font-size:18px;line-height:28px}.html-embed-4{display:none}.html-embed-4.mobile{width:100%;margin-top:0;margin-bottom:0;display:block;position:relative;bottom:10px}.attention-js h2,.attention-js p,.attention-js h3,.attention-js h4,.attention-js blockquote{font-size:18px;line-height:28px}.attention-js h1{font-size:20px}}@media screen and (max-width:479px){ul,li{font-size:16px;line-height:22px}.tabs{flex-direction:column;margin-bottom:10px}.button{font-size:14px}.button.grey.mein-warenkorb{margin-top:5px;margin-bottom:5px;display:none}.button.sofort-kaufen.mobile{margin:5px 0}.button.in-warenkorb{display:block}.button.in-warenkorb.hidden{display:none}.heading-1{font-size:24px;line-height:32px}.heading-1.news{height:auto;font-size:26px;line-height:30px}.heading-1.tax-snack{height:auto;min-height:100px;margin-bottom:20px;font-size:26px;line-height:30px}.heading-1.artikel{height:auto;margin-bottom:0;font-size:26px;line-height:30px;overflow:hidden}.heading-1.artikel.comtent.print-only{padding-left:20px}.heading-1.referate,.heading-1.unterlagen{height:auto;font-size:26px;line-height:30px}.heading-1.autorinnen{height:auto;font-size:26px;line-height:36px}.heading-1.ausgabe{height:auto;margin-bottom:0;font-size:26px;line-height:30px}.heading-1.ausgabe.comtent.print-only{padding-left:20px}.paragraph.artikel{margin-top:0}.paragraph.artikel.intro{margin-top:0;font-size:16px;line-height:22px}.paragraph.artikel.home,.paragraph.referate{font-size:16px;line-height:22.4px}.paragraph.news.abstract{font-size:16px;line-height:22.4px;overflow:visible}.paragraph.unterlagen{font-size:16px;line-height:22.4px}.paragraph.ausgabe{margin-top:0}.paragraph.ausgabe.intro{margin-top:0;font-size:16px;line-height:22px}.paragraph.ausgabe.home{font-size:16px;line-height:22.4px}.home-artikel{margin-top:0}.logo-wrapper{z-index:4000;height:150px}.search{width:80vw}.search-input{padding-left:20px}.sub-navigation-formate{height:0%;padding-right:20px;display:none}.sub-navigation-wrapper{width:100vw}.body-reduced{padding-top:0}.meta-tags-wrapper-bottom-zweispaltig.subsite{width:80%}.collection-item-einspaltig{border-right-style:none}.format-icon-wrapper-zweispaltig,.format-icon-zweispaltig.subsite{width:20%}.navigation-black-space{height:100px;inset:0 0 auto}.datum-wrapper.formate{padding-right:5px}.logo-link{margin-left:3px;padding-left:0;display:none;transform:none}.logo-link.w--current{display:none}.navigation-bar-wrapper-themen{z-index:3000;background-color:var(--brand-color-dunkelblau);justify-content:flex-start;align-items:center;width:100%;height:100px;margin-left:0;padding:15px 20px;display:flex;position:fixed;inset:0}.menu-button{z-index:2000;height:43px;margin-top:5px;margin-right:43px;position:relative;inset:0 auto auto 20px}.menu-button.w--open{height:43px;margin-top:10px;margin-right:20px;left:0}.open-close-mask{display:none}.line2-1{display:none;top:19px;left:0;right:0}.main-navigation-button-wrapper{z-index:4000;justify-content:flex-end;margin-bottom:0;display:block;right:-3%}.main-navigation-menu{width:110vw;padding-left:40px}.bezahlpflichtiger-inhalt.subsite,.bezahlpflichtiger-inhalt.subsite.referate,.navigation-bar-devider-black-space{display:none}.logo-mobile{flex:0 auto;width:auto;height:60%;margin:auto 0;display:block;position:absolute;top:0;bottom:0;left:0}.logo-wrapper-mobile{flex-flow:column;place-content:flex-start center;align-items:flex-start;width:80vw;height:100px;margin-left:20px;margin-right:15px;display:flex;position:fixed;inset:0}.logo-wrapper-mobile.w--current{z-index:10000;background-image:url(https://cdn.prod.website-files.com/5de9199c372b4d578df7e257/5de9199c372b4dd3ccf7e283_zsis_Logo_final_weiss-noe_vektor.svg);background-position:50%;background-repeat:no-repeat;background-size:contain;flex-wrap:wrap;width:80vw;height:100px;margin-left:20px;padding-top:0;padding-left:0;display:flex;position:fixed;inset:0 0 auto}.collection-item-zweispaltig{border-right-style:none}.collection-item-zweispaltig.tax-snack.home{width:100%}.main-navigation-items-wrapper{padding-bottom:100px}.main-navigation-item-dropdown{margin-left:20px}.home-tax-snack,.home-news{margin-top:0}.home-referate{margin-top:0;margin-bottom:40px}.kein-bezahlpflichtiger-inhalt.subsite{display:none}.div-block-25{width:100%;margin-bottom:20px;position:static}.meta-tags-wrapper-bottom-special{width:100%}.text-wrapper-referate{width:100%;height:auto}.footer-logo-image{width:100%;display:none}.footer{height:40px;display:none}.footer-container{flex-direction:column;padding-left:0}.footer-links-wrapper{justify-content:space-between;width:100%;margin-left:0;margin-right:0;padding-left:20px;padding-right:20px;display:flex}.footer-link.social-media,.nav-link-devider.social-media{display:none}.home-unterlagen{margin-top:0}.footer-logo{display:none}.main-content-beitrag{margin-top:0}.content-rich-text h2,.content-rich-text p{margin-bottom:10px;font-size:16px;line-height:22.4px}.content-rich-text h3{margin-bottom:10px;padding-top:10px;font-size:16px;line-height:22.4px}.content-rich-text h4,.content-rich-text blockquote{margin-bottom:10px;font-size:16px;line-height:22.4px}.content-rich-text em{font-size:14px;line-height:24px}.content-rich-text h1{font-size:18px;line-height:24px}.content-rich-text h5,.content-rich-text h6{font-size:16px;line-height:22.4px}.mailn-content{margin-bottom:100px}.footnote-content-rich-text{column-count:1}.body-standard{padding-top:0}.quick-read-headline{font-size:16px;line-height:22.4px}.search-result-link-wrapper{width:80%}.text-block-21{font-size:16px}.div-block-48,.div-block-49{width:20%}.search-result-link{padding-right:0;font-size:12px}.search-result-themae-wrapper{display:none}.search-result-snipped{width:100%;padding-top:0;padding-bottom:0;line-height:22.4px}.search-results-titel.serach-results{width:100%;margin-bottom:0;padding-bottom:0;font-size:16px;line-height:22.4px}.promotion-image{padding-left:20px;padding-right:20px}.autoren-print{display:none}.body-formate{padding-top:0}.main-content{margin-top:0}.body-themen{padding-top:0}.empty-state-text-wrapper{width:80%}.format-icon-empty-state-tax-snack.subsite{width:20%}.pagination-next-text,.text-block-26,.pagination-previous-text{display:none}.page-count-2{font-weight:700}.format-icon-empty-state-referate.subsite,.format-icon-empty-state-unterlagen.subsite{width:20%}.quick-read{font-size:16px;line-height:22px}.quick-read h2{font-size:16px;line-height:22.4px}.quick-read p{margin-bottom:10px;font-size:16px;line-height:22.4px}.quick-read h3{font-size:16px;line-height:26px}.quick-read h4{margin-bottom:10px;padding-top:10px;font-size:16px;line-height:22.4px}.quick-read blockquote{font-size:16px;line-height:26px}.quick-read em{font-size:14px;line-height:24px}.quick-read li{font-size:16px;line-height:22.4px}.autorinnen-und-autoren-content-wrapper{margin-top:10px}.collection-item-3{width:100%}.link-block-15{flex-direction:column}.logo-mobile-box{display:block}.cv-wrapper,.rich-text-block-2.autorenprofil{padding-left:10px;padding-right:10px}.column.autorenprofil{padding-right:10px}.main-content-autor{margin-top:0}.collection-item-5{width:100%}.inhalt-headline{font-size:16px;line-height:26px}.shopping-wrapper{z-index:1000;background-color:var(--brand-color-weiss);padding-top:5px;padding-bottom:5px;padding-right:15px;overflow:visible}.shopping-buttons-wrapper{flex-direction:column;justify-content:flex-start;align-items:center;height:auto;padding-left:20px;padding-right:20px}.shopping-buttons-wrapper.mobile{flex-direction:row;width:100%;padding-left:0;padding-right:0}.div-block-80.mobile{justify-content:flex-start;width:100%;margin-top:0;padding-top:10px;padding-bottom:10px;padding-left:10px}.publikationen{display:inline;position:relative}.image-15{display:inline}.list,.list-2,.list-3{padding-left:20px;list-style-type:none}.link-block-27,.link-block-28,.link-block-29,.link-block-30{align-items:flex-start;display:flex}.list-5{padding-left:20px;list-style-type:none}.shopping-wrapper-mobile{flex-direction:row;position:relative}.shopping-wrapper-inline{display:block}.kaufen-inline-text.verbinder{display:inline}.shoppingcard-inline-buttons-wrapper{display:none}.download-wrapper-unterlagen{margin-bottom:10px}.list-field-wrapper{width:100%}.text-field,.field-label,.nachricht{font-size:16px;line-height:22.4px}.werbung-wrapper{margin-bottom:40px}.werbung-wrapper.seitennavigation.mobile.themen{top:40px}.shopping-wrapper-mobile-copy{flex-direction:row;display:none;position:relative}.feedback-popup-headline{margin-top:35px;font-size:16px;line-height:22.4px}.feedback-field-label{font-size:16px;line-height:22.4px}.submit-button-3{width:100%}.text-block-63{margin-top:-5px;margin-right:0;font-size:14px}.field-label-5{font-size:16px;line-height:22.4px}.feedback-wrapper{display:none}.feedback-popup-wrapper{padding:10px}.feedback-select-field{font-size:14px;font-weight:400;line-height:20px}.headline-login h2{margin-bottom:10px;font-size:16px;line-height:22.4px}.headline-login p{margin-bottom:10px;font-size:16px;line-height:22px}.headline-login h3{margin-bottom:10px;padding-top:0;font-size:16px;line-height:22.4px}.headline-login h4,.headline-login blockquote{margin-bottom:10px;font-size:16px;line-height:22.4px}.headline-login em{font-size:14px;line-height:24px}.headline-login h1{font-size:18px;line-height:24px}.content-rich-text-about h2{margin-bottom:10px;font-size:16px;line-height:22.4px}.content-rich-text-about p{margin-bottom:10px;font-size:16px;line-height:22px}.content-rich-text-about h3{margin-bottom:10px;padding-top:0;font-size:16px;line-height:22.4px}.content-rich-text-about h4,.content-rich-text-about blockquote{margin-bottom:10px;font-size:16px;line-height:22.4px}.content-rich-text-about em{font-size:14px;line-height:24px}.content-rich-text-about h1{font-size:18px;line-height:24px}.paragraph-4{font-size:16px;line-height:22px}.content-rich-webeanzeigen-auswahl h2{margin-bottom:10px;font-size:16px;line-height:22.4px}.content-rich-webeanzeigen-auswahl p{margin-bottom:10px;font-size:16px;line-height:22px}.content-rich-webeanzeigen-auswahl h3{margin-bottom:10px;padding-top:0;font-size:16px;line-height:22.4px}.content-rich-webeanzeigen-auswahl h4,.content-rich-webeanzeigen-auswahl blockquote{margin-bottom:10px;font-size:16px;line-height:22.4px}.content-rich-webeanzeigen-auswahl em{font-size:14px;line-height:24px}.content-rich-webeanzeigen-auswahl h1{font-size:18px;line-height:24px}.webeanzeigen{margin-top:100px}.columns-3{display:none}.paragraph-5{font-size:16px;line-height:22.4px}.content-rich-text-werbung h2{margin-bottom:10px;font-size:16px;line-height:22.4px}.content-rich-text-werbung p{margin-bottom:10px;font-size:16px;line-height:22px}.content-rich-text-werbung h3{margin-bottom:10px;padding-top:0;font-size:16px;line-height:22.4px}.content-rich-text-werbung h4,.content-rich-text-werbung blockquote{margin-bottom:10px;font-size:16px;line-height:22.4px}.content-rich-text-werbung em{font-size:14px;line-height:24px}.content-rich-text-werbung h1{font-size:18px;line-height:24px}.column-2{margin-bottom:60px}.column-3{margin-bottom:20px}.column-4{margin-bottom:0}.content-rich-webeanzeigen-pricing h2{margin-bottom:10px;font-size:16px;line-height:22.4px}.content-rich-webeanzeigen-pricing p{margin-bottom:10px;font-size:16px;line-height:22px}.content-rich-webeanzeigen-pricing h3{margin-bottom:10px;padding-top:0;font-size:16px;line-height:22.4px}.content-rich-webeanzeigen-pricing h4,.content-rich-webeanzeigen-pricing blockquote{margin-bottom:10px;font-size:16px;line-height:22.4px}.content-rich-webeanzeigen-pricing em{font-size:14px;line-height:24px}.content-rich-webeanzeigen-pricing h1{font-size:18px;line-height:24px}.go-to-payment{display:block}.column-5{margin-bottom:20px}.autoren-list-wrapper{margin-bottom:0;padding-left:20px}.autoren-list{flex-wrap:wrap}.autoren-item{flex:0 auto}.top-bar-divider{margin-left:5px;margin-right:5px}.top-bar-divider.mobile{display:none}.top-bar-icon{height:16px}.top-bar-link-wrapper{margin-right:0}.top-bar-container{height:40px;display:flex;inset:auto 0% 0%}.top-bar-link{align-items:center;height:100%;padding-left:5px;padding-right:5px}.top-bar-link.icon{display:none}.top-bar-link-text{text-align:left;white-space:normal;font-size:14px}.top-bar-link-text.mobile{display:none}.top-bar{padding-left:0;padding-right:0}.message-popup{width:auto;margin-right:12px}.lc-popup-message{border:1px solid #d1d1d1;margin-bottom:0;margin-left:0;margin-right:0;padding-left:8px;display:none;inset:auto 0% 48px auto}.page-titel{font-size:0}.read-more h2{margin-bottom:10px;font-size:16px;line-height:22.4px}.read-more p{margin-bottom:10px;font-size:16px;line-height:22px}.read-more h3{margin-bottom:10px;padding-top:0;font-size:16px;line-height:22.4px}.read-more h4,.read-more blockquote{margin-bottom:10px;font-size:16px;line-height:22.4px}.read-more em{font-size:14px;line-height:24px}.read-more h1{font-size:18px;line-height:24px}.browser_wrap{flex-wrap:wrap;justify-content:space-between}.hinweis h2{margin-bottom:10px;font-size:16px;line-height:22.4px}.hinweis p{margin-bottom:10px;font-size:16px;line-height:22px}.hinweis h3{margin-bottom:10px;padding-top:0;font-size:16px;line-height:22.4px}.hinweis h4,.hinweis blockquote{margin-bottom:10px;font-size:16px;line-height:22.4px}.hinweis em{font-size:14px;line-height:24px}.hinweis h1{font-size:18px;line-height:24px}.year,.heading-artikel.quartalsausgabe{line-height:22px}.content-rich-text-quartalsausgabe h2{margin-bottom:10px;font-size:16px;line-height:22.4px}.content-rich-text-quartalsausgabe p{margin-bottom:10px;font-size:16px;line-height:22px}.content-rich-text-quartalsausgabe h3{margin-bottom:10px;padding-top:0;font-size:16px;line-height:22.4px}.content-rich-text-quartalsausgabe h4,.content-rich-text-quartalsausgabe blockquote{margin-bottom:10px;font-size:16px;line-height:22.4px}.content-rich-text-quartalsausgabe em{font-size:14px;line-height:24px}.content-rich-text-quartalsausgabe h1{font-size:18px;line-height:24px}.link-schwerpunktausgabe{line-height:22px}.link-schwerpunktausgabe.heading{font-size:16px;line-height:22.4px}.home-ausgabe{margin-top:0}.html-embed-4.mobile{flex:none}.footnote-content-rich-text-2{column-count:1}.attention-js h2{margin-bottom:10px;font-size:16px;line-height:22.4px}.attention-js p{margin-bottom:10px;font-size:16px;line-height:22px}.attention-js h3{margin-bottom:10px;padding-top:0;font-size:16px;line-height:22.4px}.attention-js h4,.attention-js blockquote{margin-bottom:10px;font-size:16px;line-height:22.4px}.attention-js em{font-size:14px;line-height:24px}.attention-js h1{font-size:18px;line-height:24px}}