/* === Köster Steuerberatung — Design Tokens & Base === */
:root{
  --navy:#1B3A57; --navy-dk:#16324B; --navy-2:#21496B;
  --gold:#C49A3F; --gold-dk:#A87F2C;
  --ink:#222a31; --muted:#5b6770; --line:#e2e7ec;
  --bg:#ffffff; --bg-soft:#f6f8fa; --bg-navy:#16324B;
  --maxw:1140px; --radius:14px;
  --shadow:0 10px 30px rgba(20,40,60,.08);
  --font-head:"Lora",Georgia,"Times New Roman",serif;
  --font-body:"Inter",system-ui,-apple-system,Segoe UI,Roboto,Arial,sans-serif;
}
*,*::before,*::after{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;font-family:var(--font-body);color:var(--ink);background:var(--bg);
  line-height:1.65;font-size:17px;-webkit-font-smoothing:antialiased}
h1,h2,h3,h4{font-family:var(--font-head);color:var(--navy);line-height:1.2;font-weight:600;margin:0 0 .5em}
h1{font-size:clamp(2rem,4.5vw,3.1rem)}
h2{font-size:clamp(1.6rem,3vw,2.2rem)}
h3{font-size:1.25rem}
p{margin:0 0 1em}
a{color:var(--navy);text-decoration:none}
a:hover{color:var(--gold-dk)}
img{max-width:100%;display:block}
.container{max-width:var(--maxw);margin-inline:auto;padding-inline:24px}
.section{padding:80px 0}
.section--soft{background:var(--bg-soft)}
.eyebrow{font-family:var(--font-body);text-transform:uppercase;letter-spacing:.18em;
  font-size:.78rem;font-weight:600;color:var(--gold-dk);margin-bottom:.6em;display:block}
.lead{font-size:1.18rem;color:var(--muted);max-width:62ch}
.center{text-align:center}.center .lead{margin-inline:auto}
.grid{display:grid;gap:28px}
.grid-3{grid-template-columns:repeat(3,1fr)}
.grid-2{grid-template-columns:repeat(2,1fr)}
@media(max-width:860px){.grid-3{grid-template-columns:1fr}.grid-2{grid-template-columns:1fr}}
/* Buttons */
.btn{display:inline-block;font-weight:600;padding:14px 26px;border-radius:999px;
  font-size:1rem;transition:.2s;border:2px solid transparent;cursor:pointer}
.btn--primary{background:var(--gold);color:#1a1206}
.btn--primary:hover{background:var(--gold-dk);color:#fff}
.btn--ghost{border-color:rgba(255,255,255,.5);color:#fff}
.btn--ghost:hover{background:#fff;color:var(--navy)}
.btn--outline{border-color:var(--navy);color:var(--navy)}
.btn--outline:hover{background:var(--navy);color:#fff}
/* Cards */
.card{background:#fff;border:1px solid var(--line);border-radius:var(--radius);
  padding:30px;box-shadow:var(--shadow);height:100%}
.card h3{margin-top:.2em}
.card .ic{width:48px;height:48px;border-radius:12px;background:rgba(27,58,87,.07);
  display:grid;place-items:center;margin-bottom:18px;color:var(--navy)}
.card .ic svg{width:26px;height:26px}
/* lists */
.check{list-style:none;padding:0;margin:0}
.check li{position:relative;padding:8px 0 8px 34px}
.check li::before{content:"";position:absolute;left:0;top:14px;width:18px;height:18px;
  border-radius:50%;background:var(--gold);
  -webkit-mask:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24'%3E%3Cpath fill='%23fff' d='M9 16.17 4.83 12l-1.42 1.41L9 19 21 7l-1.41-1.41z'/%3E%3C/svg%3E") center/14px no-repeat;
  mask:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24'%3E%3Cpath fill='%23fff' d='M9 16.17 4.83 12l-1.42 1.41L9 19 21 7l-1.41-1.41z'/%3E%3C/svg%3E") center/14px no-repeat}
/* placeholder marker */
.ph{background:#fff7e6;border-bottom:1px dashed var(--gold-dk);padding:0 3px;border-radius:3px}

/* === Skip-Link === */
.skip{position:absolute;left:-999px;top:0;background:var(--navy);color:#fff;padding:10px 16px;z-index:100}
.skip:focus{left:8px;top:8px}

/* === Header / Navigation === */
.site-header{position:sticky;top:0;z-index:50;background:rgba(255,255,255,.92);
  backdrop-filter:saturate(140%) blur(8px);-webkit-backdrop-filter:saturate(140%) blur(8px);
  border-bottom:1px solid var(--line)}
.hd-inner{display:flex;align-items:center;justify-content:space-between;gap:20px;min-height:74px}
.brand img{height:46px;width:auto}
.nav{display:flex;align-items:center;gap:28px}
.nav a{font-weight:500;color:var(--ink);font-size:.98rem}
.nav a.active{color:var(--navy);font-weight:700}
.nav a:not(.btn){position:relative}
.nav a:not(.btn).active::after{content:"";position:absolute;left:0;right:0;bottom:-6px;height:2px;background:var(--gold)}
.nav-cta{color:#1a1206}
.nav-toggle,.burger{display:none}
@media(max-width:860px){
  .burger{display:flex;flex-direction:column;gap:5px;cursor:pointer;padding:8px}
  .burger span{width:26px;height:2px;background:var(--navy);transition:.2s}
  .nav{position:absolute;top:74px;left:0;right:0;background:#fff;flex-direction:column;
    align-items:stretch;gap:0;padding:8px 24px 18px;border-bottom:1px solid var(--line);
    box-shadow:var(--shadow);display:none}
  .nav a{padding:12px 0;border-bottom:1px solid var(--line)}
  .nav-cta{margin-top:12px;text-align:center}
  .nav-toggle:checked ~ .nav{display:flex}
}

/* === Footer === */
.site-footer{background:var(--bg-navy);color:#cdd8e2}
.ft-grid{display:grid;grid-template-columns:1.4fr 1fr 1.2fr 1fr;gap:36px;padding:64px 24px 40px;
  max-width:var(--maxw);margin-inline:auto}
.site-footer h4{color:#fff;font-size:1rem;margin-bottom:14px}
.site-footer a{color:#cdd8e2}
.site-footer a:hover{color:#fff}
.site-footer ul{list-style:none;padding:0;margin:0}
.site-footer li{padding:5px 0}
.ft-logo{height:42px;width:auto;margin-bottom:14px;filter:brightness(0) invert(1);opacity:.95}
.ft-tag{color:#9fb2c2;max-width:34ch;font-size:.95rem}
.site-footer address{font-style:normal;color:#cdd8e2;line-height:1.7}
.ft-bar{border-top:1px solid rgba(255,255,255,.12)}
.ft-bar-in{display:flex;justify-content:space-between;padding:18px 24px;font-size:.85rem;color:#8ea2b4;
  max-width:var(--maxw);margin-inline:auto}
@media(max-width:860px){.ft-grid{grid-template-columns:1fr 1fr}.ft-bar-in{flex-direction:column;gap:6px}}
@media(max-width:520px){.ft-grid{grid-template-columns:1fr}}

/* Print-Basics */
@media print{.site-header,.site-footer,.cta,.hero-cta,.btn{display:none!important}body{font-size:12pt}}