/* Multipager: common navigation, editorial pages and journal */
[hidden]{display:none!important} .skip-link{position:fixed;left:15px;top:-100px;background:white;color:var(--ink);padding:15px;z-index:100}.skip-link:focus{top:10px}.site-header{display:block;background:var(--paper);padding:0;border-bottom:1px solid var(--line);position:sticky;top:0;z-index:15}.header-inner{display:flex;align-items:center;justify-content:space-between;gap:20px;min-height:99px}.header-inner .logo{width:215px}.desktop-nav{gap:23px;white-space:nowrap}.desktop-nav a{font-size:12px;padding:9px 0}.desktop-nav a[aria-current=page]{border-bottom:1px solid var(--ink)}.header-phone{display:flex;align-items:center;gap:9px;font-size:15px;font-weight:600;white-space:nowrap;min-height:44px}.header-contact{padding:14px 18px;border:1px solid var(--ink);font-size:12px;white-space:nowrap}.menu-toggle{display:none;border:1px solid var(--ink);color:var(--ink);background:transparent;padding:10px 12px}.mobile-nav{padding:5px 0 25px;display:flex;align-items:stretch;flex-direction:column;gap:0}.mobile-nav a{padding:14px 0;border-bottom:1px solid var(--line)}.hero{min-height:650px;padding:40px 0 55px}.hero-person{margin-top:30px;font-size:13px}.hero-person span{display:block;font-size:11px;color:var(--muted);margin-top:8px}.section-space{padding:80px 0}.compact-top{padding-top:12px}.sectionhead .eyebrow{margin-bottom:18px}.sectionhead h2{font-size:40px;line-height:1.15;letter-spacing:-.025em}.sectionhead{gap:25px}.service-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:0;border-top:1px solid var(--line);border-left:1px solid var(--line)}.service-card{padding:30px;border-right:1px solid var(--line);border-bottom:1px solid var(--line);display:flex;flex-direction:column;transition:background .18s}.service-card:hover{background:#e9edf2}.service-card h3{font-size:29px;line-height:1.15;margin:22px 0 14px;max-width:300px}.service-card p{font-size:14px;margin:0 0 24px}.card-link{display:flex;justify-content:space-between;font-size:12px;margin-top:auto}.journal-section{background:#e9edf2;padding:76px 0}.article-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:25px}.article-grid.two{grid-template-columns:repeat(2,1fr)}.article-card{background:var(--paper);padding:25px;display:flex;flex-direction:column;border:1px solid #d5dbe4}.card-meta{display:flex;justify-content:space-between;gap:14px;font-size:10px;text-transform:uppercase;letter-spacing:.08em}.article-symbol{font-family:Georgia,serif;font-size:53px;letter-spacing:-.04em;color:#52698c;background:#dce3ec;height:130px;display:flex;align-items:center;justify-content:center;margin:22px 0}.article-card:nth-child(3n+2) .article-symbol{background:#e7e3da;color:#6d6554}.article-card:nth-child(3n+3) .article-symbol{background:#dce5e2;color:#47655b}.status-label{display:inline-block;font-size:10px;letter-spacing:.07em;text-transform:uppercase;border:1px solid #9eabbc;padding:6px 8px;align-self:flex-start;line-height:1.4}.status-label.draft{background:#f1e9d7;border-color:#b8a57c;color:#62502b}.article-card h3{font-size:26px;line-height:1.2;margin:18px 0 12px}.article-card h3 a:hover{text-decoration:underline;text-underline-offset:4px}.article-card p{font-size:13px;line-height:1.7;margin:0 0 25px}.card-bottom{margin-top:auto;display:flex;justify-content:space-between;gap:12px;border-top:1px solid var(--line);padding-top:16px;font-size:10px;color:var(--muted)}.card-bottom a{font-size:12px;color:var(--ink);font-weight:600}.editorial-note{font-size:12px;line-height:1.7;border-left:2px solid #8190a5;padding:8px 0 8px 16px;color:var(--muted);margin-top:24px}.person-section{display:grid;grid-template-columns:.8fr 1.2fr;gap:90px;align-items:center;padding:90px 0}.person-monogram{aspect-ratio:1/1;background:#e5e9ef;display:flex;align-items:center;justify-content:center;flex-direction:column;gap:25px;border:1px solid #d2d9e3;max-width:430px;width:100%}.person-monogram span{font-family:Georgia,serif;font-size:120px;font-weight:400;letter-spacing:-.06em;line-height:1}.person-monogram small{font-size:10px;letter-spacing:.2em}.person-section h2,.split-copy h2{font-size:45px;line-height:1.15;letter-spacing:-.025em;margin:23px 0}.person-section p{font-size:15px}.cta-band{background:var(--ink);color:white;padding:60px 0}.cta-band>.wrap{display:flex;justify-content:space-between;align-items:center;gap:40px}.cta-band h2{font-size:38px;line-height:1.15;margin:20px 0}.cta-band p{color:#dce3ee;font-size:13px}.cta-actions{display:flex;flex-direction:column;align-items:flex-start;gap:15px;white-space:nowrap}.cta-band .btn{background:var(--paper);color:var(--ink)}.cta-band .textlink{color:white}.site-footer{display:block;padding:0;border:0;background:var(--paper)}.footer-main{display:grid;grid-template-columns:1.4fr 1fr 1fr;gap:40px;padding:55px 0}.footer-logo{width:215px}.footer-main p{font-size:12px;line-height:1.8}.footer-main h2{font:12px Arial,sans-serif;text-transform:uppercase;letter-spacing:.09em;margin:12px 0 20px}.footer-main a{display:block;margin-bottom:12px;font-size:12px}.footer-bottom{border-top:1px solid var(--line);display:flex;justify-content:space-between;gap:25px;padding:22px 0 30px;font-size:10px}.footer-bottom>div{display:flex;gap:18px;flex-wrap:wrap}.breadcrumbs{display:flex;gap:10px;flex-wrap:wrap;font-size:11px;color:var(--muted);padding-top:28px}.breadcrumbs a{text-decoration:underline;text-underline-offset:3px}.page-hero{padding:58px 0 65px}.page-hero h1{font-size:clamp(45px,4.6vw,65px);max-width:1000px;line-height:1.08;margin:28px 0}.page-hero h1 em{color:var(--blue)}.page-hero>p{font-size:18px;line-height:1.65;max-width:750px}.reading-layout{display:grid;grid-template-columns:minmax(0,760px) minmax(260px,330px);justify-content:space-between;gap:70px;padding-top:10px;padding-bottom:80px}.prose{min-width:0}.prose>section{padding:10px 0 20px}.prose h2{font-size:32px;line-height:1.2;letter-spacing:-.02em;margin:25px 0 19px}.prose p,.prose li{font-size:16px;color:#4d5b70;line-height:1.8}.prose p{margin:0 0 19px}.prose li{margin-bottom:10px}.prose ul,.prose ol{padding-left:22px}.prose .intro-copy,.intro-copy{font-size:20px;line-height:1.7}.reading-aside{min-width:0}.aside-box{background:#e9edf2;padding:29px;margin-bottom:25px}.aside-box h2{font-size:27px;line-height:1.2;margin:23px 0}.aside-box li{font-size:13px;line-height:1.7;color:#4c5c72;margin-bottom:12px}.aside-box ul{padding-left:18px;margin-bottom:25px}.aside-box .btn{width:100%;font-size:12px;padding:15px 12px}.aside-box .textlink{display:inline-block;margin-top:15px;font-size:12px}.aside-box.secondary{background:transparent;border:1px solid var(--line)}.aside-box h3{font-size:25px;line-height:1.2;margin:0}.aside-box p{font-size:13px}.toc a{display:block;font-size:13px;border-bottom:1px solid #c9d2df;padding:16px 0;line-height:1.5}.toc .eyebrow{font-size:10px}details{border-top:1px solid var(--line);padding:18px 0}details:last-of-type{border-bottom:1px solid var(--line)}summary{cursor:pointer;font-size:15px;line-height:1.5}details p{padding-top:17px;font-size:14px!important}.knowledge-strip{padding:48px 0 60px;border-top:1px solid var(--line)}.knowledge-strip h2{font-size:37px;line-height:1.2;margin:20px 0}.knowledge-strip p{max-width:760px;font-size:15px}.split-copy{display:grid;grid-template-columns:1fr 1.2fr;gap:80px;padding:25px 0 80px}.split-copy h2{margin-top:0;font-size:37px}.location-feature{display:grid;grid-template-columns:1.3fr 1fr;gap:55px;align-items:center;padding-bottom:80px}.location-feature>img{width:100%;height:480px;object-fit:cover;object-position:40% 50%;filter:saturate(.65)}.location-feature h2{font-size:38px;margin:20px 0}.location-feature p{font-size:16px}.location-feature .small{font-size:12px}.contact-page{display:grid;grid-template-columns:1.2fr 1fr;gap:90px;padding-bottom:80px}.contact-direct a{display:block;border-top:1px solid var(--line);padding:25px 0}.contact-direct a:last-child{border-bottom:1px solid var(--line)}.contact-direct small{display:block;font-size:10px;letter-spacing:.12em}.contact-direct strong{display:block;font:clamp(22px,2.8vw,38px) Georgia,serif;margin:18px 0;overflow-wrap:anywhere}.contact-direct span{font-size:12px}.contact-info{background:#e9edf2;padding:30px}.contact-info h2{font-size:29px;margin-top:0}.contact-info h3{font-size:22px;margin-top:30px}.contact-info .small{margin-top:25px}.advice-intro{display:flex;gap:30px;align-items:flex-start;border-top:1px solid var(--line);border-bottom:1px solid var(--line);padding:23px 0;flex-wrap:wrap}.advice-intro>p{font-size:13px;max-width:750px;margin:0}.journal-browser{padding-top:38px;padding-bottom:75px}.filter-toolbar{display:flex;align-items:flex-end;justify-content:space-between;gap:30px}.filter-buttons{display:flex;flex-wrap:wrap;gap:8px;max-width:740px}.filter-buttons button{padding:11px 15px;border:1px solid #b9c3d1;background:transparent;color:var(--ink);font-size:12px;min-height:42px}.filter-buttons button[aria-pressed=true]{color:white;background:var(--ink);border-color:var(--ink)}.search-field{display:flex;flex-direction:column;gap:9px;flex:0 0 240px;font-size:11px}.search-field input{padding:12px 14px;border:1px solid #aab6c5;background:#fff;color:var(--ink);font-size:14px;min-width:0;width:100%;border-radius:0}.journal-browser #result-count{margin:25px 0 20px}.article-title{padding-top:42px;padding-bottom:45px}.article-kicker{display:flex;align-items:center;gap:22px;font-size:11px;text-transform:uppercase;letter-spacing:.09em}.article-title h1{font-size:clamp(40px,4.2vw,61px);line-height:1.12;letter-spacing:-.03em;max-width:1080px;margin:25px 0}.article-lead{font-size:20px;line-height:1.65;max-width:900px}.byline{font-size:11px;color:var(--muted);display:flex;gap:11px;flex-wrap:wrap;margin-top:24px}.takeaways{background:#e9edf2;padding:30px;margin-bottom:25px}.takeaways ul{margin-bottom:0}.takeaways li{font-size:15px}.source-box{border-top:1px solid var(--line);margin-top:25px}.source-box li,.source-box p{font-size:13px}.source-box a{text-decoration:underline;text-underline-offset:3px;overflow-wrap:anywhere}.stale-warning{padding:15px 18px;border:1px solid #aa8d4c;background:#f4eddc;color:#5c481d;font-size:13px!important;line-height:1.6}.document{padding-top:50px}.document h1{font-size:55px}.document .intro-copy{font-size:20px}.document .comparison img{max-height:120px}.document p{font-size:15px}.article-prose section[id]{scroll-margin-top:130px}.cookie{max-width:1190px}.preview{font-size:10px;letter-spacing:.05em}html{scroll-padding-top:125px}
@media(min-width:901px){.hero h1{font-size:clamp(44px,4.2vw,65px)}.hero{grid-template-columns:1.16fr 1fr;gap:55px}}
@media(max-width:1120px){.header-inner{gap:17px}.desktop-nav{gap:16px}.header-inner .logo{width:190px}.header-phone{font-size:13px;gap:6px}.header-contact{display:none}.service-card{padding:24px}.reading-layout{gap:35px}.article-card{padding:20px}.article-card h3{font-size:24px}}
@media(max-width:900px){.header-inner{flex-wrap:wrap;min-height:0;padding:18px 0;gap:15px}.header-inner>a:first-child{margin-right:auto}.desktop-nav{display:none}.menu-toggle{display:flex;gap:12px;align-items:center}.header-phone{font-size:14px}.hero{gap:30px;grid-template-columns:1fr 1fr}.hero h1{font-size:45px}.hero-photo{height:500px}.service-grid{grid-template-columns:repeat(2,1fr)}.article-grid{grid-template-columns:repeat(2,1fr)}.home-articles .article-card:last-child{grid-column:1/-1}.person-section{gap:45px}.person-section h2{font-size:36px}.reading-layout{grid-template-columns:minmax(0,1fr) 260px;gap:30px}.aside-box{padding:23px}.filter-toolbar{align-items:stretch;flex-direction:column}.search-field{flex:auto;max-width:100%}.footer-main{grid-template-columns:1.2fr 1fr;gap:30px}.footer-main>div:first-child{grid-column:1/-1}.footer-bottom{flex-direction:column}.split-copy{gap:40px}.location-feature{gap:30px}.location-feature>img{height:400px}.contact-page{gap:35px}}
@media(max-width:650px){.header-inner{display:grid;grid-template-columns:minmax(0,1fr) auto;row-gap:11px;padding:13px 0}.header-inner .logo{width:185px}.header-phone{grid-column:1;grid-row:2;justify-self:start;font-size:15px;min-height:35px}.menu-toggle{grid-column:2;grid-row:1/3;justify-self:end;align-self:center;min-height:44px}.header-contact{display:none}.site-header{position:sticky}.preview{font-size:9px;letter-spacing:0;gap:10px;line-height:1.5}.preview span{max-width:58%}.hero{display:grid;grid-template-columns:1fr;gap:33px;padding:35px 0 42px;min-height:0}.hero h1{font-size:clamp(34px,9vw,53px);line-height:1.1;letter-spacing:-.04em}.hero p{font-size:15px}.hero-photo{height:350px}.hero-person{margin-top:24px;font-size:13px}.hero-person span{font-size:10px;line-height:1.5}.hero .buttons{gap:14px}.hero .buttons .btn{font-size:12px;padding:15px 18px}.hero .textlink{font-size:12px}.section-space{padding:55px 0}.sectionhead h2{font-size:33px}.sectionhead .textlink{display:inline-block;margin-top:15px}.service-grid,.article-grid,.article-grid.two{grid-template-columns:1fr}.service-card{padding:26px}.service-card h3{font-size:29px;max-width:none}.service-card p{font-size:14px}.home-articles .article-card:last-child{grid-column:auto}.journal-section{padding:50px 0}.article-card{padding:24px}.article-card h3{font-size:27px}.article-symbol{height:110px}.person-section{grid-template-columns:1fr;gap:30px;padding:55px 0}.person-monogram{max-width:none;aspect-ratio:1.4/1}.person-monogram span{font-size:105px}.person-section h2{font-size:36px}.cta-band{padding:42px 0}.cta-band>.wrap{flex-direction:column;align-items:flex-start;gap:15px}.cta-band h2{font-size:33px}.cta-actions{width:100%}.footer-main{grid-template-columns:1fr 1fr;padding:40px 0;column-gap:20px}.footer-main a{font-size:11px;overflow-wrap:anywhere}.footer-main h2{font-size:10px}.footer-bottom>div{gap:15px;font-size:10px}.breadcrumbs{font-size:10px;padding-top:20px}.page-hero{padding:37px 0 40px}.page-hero h1{font-size:39px;overflow-wrap:anywhere}.page-hero>p{font-size:16px}.page-hero .eyebrow{font-size:10px;line-height:1.5}.compact-top{padding-top:0}.reading-layout{grid-template-columns:1fr;gap:30px;padding-bottom:45px}.prose h2{font-size:29px}.prose p,.prose li{font-size:15px}.prose .intro-copy{font-size:18px}.reading-aside{display:grid;gap:18px}.aside-box{margin:0}.article-title{padding-top:30px;padding-bottom:30px}.article-title h1{font-size:38px;overflow-wrap:anywhere}.article-lead{font-size:17px}.article-kicker{font-size:10px;gap:12px;flex-wrap:wrap}.byline{line-height:1.7;gap:7px}.takeaways{padding:24px}.article-prose .takeaways li{font-size:14px}.article-prose .takeaways .eyebrow{font-size:10px}.split-copy{grid-template-columns:1fr;gap:10px;padding-bottom:45px}.split-copy h2{font-size:32px}.location-feature{grid-template-columns:1fr;gap:27px;padding-bottom:50px}.location-feature>img{height:300px}.location-feature h2{font-size:34px}.contact-page{grid-template-columns:1fr;gap:30px;padding-bottom:45px}.contact-direct strong{font-size:clamp(20px,5.7vw,30px)}.contact-info{padding:25px}.knowledge-strip{padding:35px 0 45px}.knowledge-strip h2{font-size:31px}.advice-intro{gap:15px;padding:20px 0}.advice-intro p{font-size:12px}.filter-buttons{gap:7px}.filter-buttons button{padding:10px 12px;font-size:11px}.article-card .card-bottom{font-size:10px}.document{padding:35px 5.5% 55px}.document h1{font-size:40px}.document h2{font-size:29px}.document .intro-copy{font-size:18px}.document table{display:block;overflow:auto}.document li{font-size:14px}.cookie p{font-size:11px}.cookie{max-height:65vh}.cookie strong{font-size:20px}.article-prose section[id]{scroll-margin-top:160px}html{scroll-padding-top:155px}}
@media(prefers-reduced-motion:reduce){*{scroll-behavior:auto!important;transition:none!important}}
@media print{.site-header,.preview,.site-footer,.cookie,dialog,.reading-aside,.cta-band,.journal-section{display:none!important}.wrap{width:100%}.reading-layout{display:block}.article-title h1{font-size:30px}body{background:white}.prose p,.prose li{font-size:11pt}}
/* Override the original one-page navigation rule for actual mobile menu links. */
.site-header .mobile-nav a{display:block}

.person-portrait{margin:0;width:100%;max-width:430px;aspect-ratio:4/5;background:#dce2eb;overflow:hidden}.person-portrait img{display:block;width:100%;height:100%;object-fit:cover;object-position:50% 38%}@media(max-width:650px){.person-portrait{max-width:100%;aspect-ratio:4/5}.person-portrait img{object-position:50% 35%}}

.profile-facts{margin:24px 0 28px;border-top:1px solid var(--line)}.profile-facts>div{display:grid;grid-template-columns:100px 1fr;gap:15px;border-bottom:1px solid var(--line);padding:12px 0;font-size:13px;line-height:1.6}.profile-facts dt{color:var(--muted)}.profile-facts dd{margin:0}.person-section+.person-section{padding-top:0}#stefan-loehr,#siegfried-loehr{scroll-margin-top:140px}@media(max-width:650px){.profile-facts>div{grid-template-columns:85px 1fr;font-size:12px}#stefan-loehr,#siegfried-loehr{scroll-margin-top:165px}}

/* Textlicher Produkthinweis; kein DATEV-Partnersiegel. */
.datev-note{display:inline-flex;align-items:center;gap:14px;padding:15px 20px;border:1px solid #ccd4dc;border-radius:4px;color:var(--navy,#23395c);background:#f5f7f8;text-decoration:none;margin:18px 0;max-width:100%;box-sizing:border-box}.datev-note strong,.datev-note span span{display:block}.datev-note strong{font-size:.9rem;letter-spacing:.02em}.datev-note span span{font-size:.86rem;margin-top:4px}.datev-note-icon{font-size:1.6rem;color:#557966}.payment-section{display:grid;grid-template-columns:1fr 1fr;gap:64px;margin-top:64px;margin-bottom:72px;padding-top:48px;border-top:1px solid #d6dde3}.payment-section h2{font-size:clamp(1.8rem,3vw,2.8rem);line-height:1.15}.payment-section p{line-height:1.75;margin-top:0}.payment-section p+p{font-size:.92rem;color:#526271}@media(max-width:700px){.payment-section{grid-template-columns:1fr;gap:20px}.datev-note{padding:13px 15px}}

.contact-form-section{max-width:900px}.contact-form label{display:block;font-size:.95rem;margin-bottom:20px}.contact-form input,.contact-form select,.contact-form textarea{display:block;width:100%;box-sizing:border-box;margin-top:7px;padding:12px;border:1px solid #aebbc8;border-radius:2px;background:#fff;color:#23395c;font:inherit}.form-grid{display:grid;grid-template-columns:1fr 1fr;gap:0 24px}.contact-form input:focus,.contact-form textarea:focus,.contact-form select:focus{outline:2px solid #23395c;outline-offset:2px}.form-honeypot{position:absolute;left:-10000px;width:1px;height:1px;overflow:hidden}.form-notice,.form-error{padding:18px;border-left:4px solid #376448;background:#edf4ee}.form-error{border-color:#9b3232;background:#fcf0ed}@media(max-width:600px){.form-grid{grid-template-columns:1fr}}