@import url('https://fonts.googleapis.com/css2?family=Playfair+Display:wght@600;700&family=Inter:wght@400;500;600;700&display=swap');

:root {
  
  
  
  --color-bg-primary: #0f172a;
  --color-bg-secondary: #1e293b;
  --color-bg-tertiary: #334155;
  --color-bg-card: rgba(255, 255, 255, 0.05);
  --color-bg-card-hover: rgba(255, 255, 255, 0.08);
  
  
  --color-text-primary: #ffffff;
  --color-text-secondary: #cbd5e1;
  --color-text-muted: #94a3af;
  
  
  --color-primary: #f97316;
  --color-primary-hover: #ea580c;
  --color-primary-light: #fed7aa;
  --color-secondary: #38bdf8;
  --color-secondary-hover: #0ea5e9;
  
  
  --color-success: #10b981;
  --color-warning: #f59e0b;
  --color-error: #ef4444;
  --color-info: #3b82f6;
  
  
  --font-primary: 'Inter', sans-serif;
  --font-heading: 'Playfair Display', serif;
  
  
  --space-xs: 0.5rem;
  --space-sm: 1rem;
  --space-md: 1.5rem;
  --space-lg: 2rem;
  --space-xl: 3rem;
  --space-2xl: 4rem;
  --space-3xl: 6rem;
  
  
  --radius-sm: 4px;
  --radius-md: 8px;
  --radius-lg: 12px;
  --radius-xl: 16px;
  --radius-2xl: 24px;
  
  
  --shadow-sm: 0 1px 2px rgba(0, 0, 0, 0.05);
  --shadow-md: 0 4px 6px rgba(0, 0, 0, 0.1);
  --shadow-lg: 0 10px 15px rgba(0, 0, 0, 0.2);
  --shadow-xl: 0 20px 25px rgba(0, 0, 0, 0.3);
  --shadow-2xl: 0 25px 50px rgba(0, 0, 0, 0.4);
  
  
  --transition-fast: 150ms cubic-bezier(0.4, 0, 0.2, 1);
  --transition-base: 200ms cubic-bezier(0.4, 0, 0.2, 1);
  --transition-slow: 300ms cubic-bezier(0.4, 0, 0.2, 1);
  
  
  --z-dropdown: 100;
  --z-sticky: 200;
  --z-modal: 300;
  --z-tooltip: 400;
}

* {
  margin: 0;
  padding: 0;
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
  -webkit-font-smoothing: antialiased;
  -moz-osx-font-smoothing: grayscale;
}

body {
  background: var(--color-bg-primary);
  color: var(--color-text-primary);
  font-family: var(--font-primary);
  font-size: 16px;
  line-height: 1.6;
  font-weight: 400;
  overflow-x: hidden;
}

h1, h2, h3, h4, h5, h6 {
  font-family: var(--font-heading);
  font-weight: 700;
  line-height: 1.2;
  color: var(--color-text-primary);
  margin-bottom: var(--space-md);
}

h1 {
  font-size: clamp(2.5rem, 5vw, 4.5rem);
  font-weight: 700;
  letter-spacing: -0.02em;
}

h2 {
  font-size: clamp(2rem, 4vw, 3.5rem);
  font-weight: 700;
  letter-spacing: -0.015em;
}

h3 {
  font-size: clamp(1.5rem, 3vw, 2.5rem);
  font-weight: 600;
}

h4 {
  font-size: 1.5rem;
  font-weight: 600;
}

h5 {
  font-size: 1.25rem;
  font-weight: 600;
}

h6 {
  font-size: 1.125rem;
  font-weight: 600;
}

p {
  margin-bottom: var(--space-md);
  color: var(--color-text-secondary);
  line-height: 1.8;
}

a {
  color: var(--color-primary);
  text-decoration: none;
  transition: color var(--transition-base);
  position: relative;
}

a:hover {
  color: var(--color-primary-hover);
}

a:focus-visible {
  outline: 2px solid var(--color-primary);
  outline-offset: 2px;
}

.container {
  max-width: 1440px;
  width: 100%;
  margin: 0 auto;
  padding: 0 var(--space-lg);
}

@media (max-width: 768px) {
  .container {
    padding: 0 var(--space-md);
  }
}

.grid {
  display: grid;
  gap: var(--space-lg);
}

.grid-2 {
  grid-template-columns: repeat(auto-fit, minmax(300px, 1fr));
}

.grid-3 {
  grid-template-columns: repeat(auto-fit, minmax(280px, 1fr));
}

.grid-4 {
  grid-template-columns: repeat(auto-fit, minmax(250px, 1fr));
}

@media (max-width: 768px) {
  .grid-3,
  .grid-4 {
    grid-template-columns: repeat(auto-fit, minmax(200px, 1fr));
  }
}

.flex {
  display: flex;
}

.flex-center {
  display: flex;
  align-items: center;
  justify-content: center;
}

.flex-between {
  display: flex;
  align-items: center;
  justify-content: space-between;
}

.flex-col {
  display: flex;
  flex-direction: column;
}

.gap-xs {
  gap: var(--space-xs);
}

.gap-sm {
  gap: var(--space-sm);
}

.gap-md {
  gap: var(--space-md);
}

.gap-lg {
  gap: var(--space-lg);
}

.card {
  background: var(--color-bg-card);
  border: 1px solid rgba(255, 255, 255, 0.1);
  border-radius: var(--radius-lg);
  padding: var(--space-lg);
  transition: all var(--transition-base);
  backdrop-filter: blur(10px);
}

.card:hover {
  background: var(--color-bg-card-hover);
  border-color: rgba(255, 255, 255, 0.15);
  box-shadow: var(--shadow-lg);
  transform: translateY(-2px);
}

.card-sm {
  padding: var(--space-md);
  border-radius: var(--radius-md);
}

.card-lg {
  padding: var(--space-xl);
  border-radius: var(--radius-xl);
}

.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: var(--space-xs);
  padding: var(--space-sm) var(--space-lg);
  font-size: 1rem;
  font-weight: 600;
  border: none;
  border-radius: var(--radius-lg);
  cursor: pointer;
  transition: all var(--transition-base);
  font-family: var(--font-primary);
  text-decoration: none;
  white-space: nowrap;
  position: relative;
  overflow: hidden;
}

.btn:focus-visible {
  outline: 2px solid var(--color-primary);
  outline-offset: 2px;
}

.btn-primary {
  background: var(--color-primary);
  color: #ffffff;
  box-shadow: 0 4px 15px rgba(249, 115, 22, 0.3);
  margin-top: 0 !important;
}

.btn-primary:hover {
  background: var(--color-primary-hover);
  box-shadow: 0 6px 20px rgba(249, 115, 22, 0.4);
  transform: translateY(-2px);
}

.btn-primary:active {
  transform: translateY(0);
}

.btn-secondary {
  background: transparent;
  color: var(--color-secondary);
  border: 2px solid var(--color-secondary);
}

.btn-secondary:hover {
  background: rgba(56, 189, 248, 0.1);
  border-color: var(--color-secondary-hover);
  color: var(--color-secondary-hover);
}

.btn-outline {
  background: transparent;
  color: var(--color-primary);
  border: 2px solid var(--color-primary);
}

.btn-outline:hover {
  background: rgba(249, 115, 22, 0.1);
  border-color: var(--color-primary-hover);
  color: var(--color-primary-hover);
}

.btn-ghost {
  background: transparent;
  color: var(--color-text-secondary);
  border: 1px solid rgba(255, 255, 255, 0.2);
}

.btn-ghost:hover {
  background: rgba(255, 255, 255, 0.05);
  border-color: rgba(255, 255, 255, 0.3);
  color: var(--color-text-primary);
}

.btn-sm {
  padding: 0.5rem var(--space-md);
  font-size: 0.875rem;
  border-radius: var(--radius-md);
}

.btn-lg {
  padding: var(--space-md) var(--space-xl);
  font-size: 1.125rem;
  border-radius: var(--radius-xl);
}

.btn-block {
  width: 100%;
}

.btn:disabled {
  opacity: 0.5;
  cursor: not-allowed;
}

.form-group {
  margin-bottom: var(--space-lg);
}

label {
  display: block;
  margin-bottom: var(--space-sm);
  font-weight: 500;
  color: var(--color-text-primary);
  font-size: 0.95rem;
}

input,
textarea,
select {
  width: 100%;
  padding: var(--space-sm) var(--space-md);
  font-family: var(--font-primary);
  font-size: 1rem;
  background: rgba(255, 255, 255, 0.05);
  color: var(--color-text-primary);
  border: 1px solid rgba(255, 255, 255, 0.1);
  border-radius: var(--radius-md);
  transition: all var(--transition-base);
}

input::placeholder,
textarea::placeholder {
  color: var(--color-text-muted);
}

input:focus,
textarea:focus,
select:focus {
  outline: none;
  background: rgba(255, 255, 255, 0.08);
  border-color: var(--color-primary);
  box-shadow: 0 0 0 3px rgba(249, 115, 22, 0.1);
}

textarea {
  resize: vertical;
  min-height: 120px;
}

.badge {
  display: inline-flex;
  align-items: center;
  padding: 0.25rem 0.75rem;
  font-size: 0.75rem;
  font-weight: 600;
  border-radius: var(--radius-xl);
  text-transform: uppercase;
  letter-spacing: 0.5px;
}

.badge-primary {
  background: rgba(249, 115, 22, 0.2);
  color: var(--color-primary-light);
}

.badge-secondary {
  background: rgba(56, 189, 248, 0.2);
  color: #a5f3fc;
}

.badge-success {
  background: rgba(16, 185, 129, 0.2);
  color: #a7f3d0;
}

.badge-warning {
  background: rgba(245, 158, 11, 0.2);
  color: #fcd34d;
}

.badge-error {
  background: rgba(239, 68, 68, 0.2);
  color: #fca5a5;
}

ul, ol {
  margin-left: var(--space-lg);
  margin-bottom: var(--space-md);
}

li {
  margin-bottom: var(--space-sm);
  color: var(--color-text-secondary);
}

table {
  width: 100%;
  border-collapse: collapse;
  margin-bottom: var(--space-lg);
}

thead {
  background: rgba(255, 255, 255, 0.05);
}

th {
  padding: var(--space-md);
  text-align: left;
  font-weight: 600;
  color: var(--color-text-primary);
  border-bottom: 1px solid rgba(255, 255, 255, 0.1);
}

td {
  padding: var(--space-md);
  border-bottom: 1px solid rgba(255, 255, 255, 0.05);
  color: var(--color-text-secondary);
}

tbody tr:hover {
  background: rgba(255, 255, 255, 0.03);
}

code {
  background: rgba(255, 255, 255, 0.05);
  padding: 0.25rem 0.5rem;
  border-radius: var(--radius-sm);
  font-family: 'Monaco', 'Menlo', monospace;
  font-size: 0.875em;
  color: #a5f3fc;
}

pre {
  background: rgba(0, 0, 0, 0.3);
  padding: var(--space-lg);
  border-radius: var(--radius-lg);
  overflow-x: auto;
  margin-bottom: var(--space-lg);
  border: 1px solid rgba(255, 255, 255, 0.1);
}

pre code {
  background: none;
  padding: 0;
  color: #a5f3fc;
}

blockquote {
  border-left: 4px solid var(--color-primary);
  padding-left: var(--space-lg);
  margin: var(--space-lg) 0;
  color: var(--color-text-secondary);
  font-style: italic;
}

hr {
  border: none;
  height: 1px;
  background: linear-gradient(to right, rgba(255, 255, 255, 0), rgba(255, 255, 255, 0.1), rgba(255, 255, 255, 0));
  margin: var(--space-xl) 0;
}

section {
  padding: var(--space-3xl) 0;
}

section:first-child {
  padding-top: var(--space-2xl);
}

section:last-child {
  padding-bottom: var(--space-2xl);
}

@media (max-width: 768px) {
  section {
    padding: var(--space-2xl) 0;
  }
  
  section:first-child {
    padding-top: var(--space-lg);
  }
}

@media (max-width: 1024px) {
  h1 {
    font-size: clamp(2rem, 4vw, 3.5rem);
  }
  
  h2 {
    font-size: clamp(1.5rem, 3vw, 2.5rem);
  }
}

@media (max-width: 768px) {
  h1 {
    font-size: 2rem;
  }
  
  h2 {
    font-size: 1.75rem;
  }
  
  h3 {
    font-size: 1.375rem;
  }
  
  .grid-2,
  .grid-3,
  .grid-4 {
    grid-template-columns: 1fr;
    gap: var(--space-md);
  }
  
  .card {
    padding: var(--space-md);
  }
}

@keyframes fadeIn {
  from {
    opacity: 0;
  }
  to {
    opacity: 1;
  }
}

@keyframes slideInUp {
  from {
    opacity: 0;
    transform: translateY(20px);
  }
  to {
    opacity: 1;
    transform: translateY(0);
  }
}

@keyframes slideInDown {
  from {
    opacity: 0;
    transform: translateY(-20px);
  }
  to {
    opacity: 1;
    transform: translateY(0);
  }
}

@keyframes slideInLeft {
  from {
    opacity: 0;
    transform: translateX(-20px);
  }
  to {
    opacity: 1;
    transform: translateX(0);
  }
}

@keyframes slideInRight {
  from {
    opacity: 0;
    transform: translateX(20px);
  }
  to {
    opacity: 1;
    transform: translateX(0);
  }
}

@keyframes pulse {
  0%, 100% {
    opacity: 1;
  }
  50% {
    opacity: 0.5;
  }
}

@keyframes shimmer {
  0% {
    background-position: -1000px 0;
  }
  100% {
    background-position: 1000px 0;
  }
}

.animate-fadeIn {
  animation: fadeIn var(--transition-slow);
}

.animate-slideInUp {
  animation: slideInUp var(--transition-slow);
}

.animate-slideInDown {
  animation: slideInDown var(--transition-slow);
}

.animate-slideInLeft {
  animation: slideInLeft var(--transition-slow);
}

.animate-slideInRight {
  animation: slideInRight var(--transition-slow);
}

.animate-pulse {
  animation: pulse 2s cubic-bezier(0.4, 0, 0.6, 1) infinite;
}

.sr-only {
  position: absolute;
  width: 1px;
  height: 1px;
  padding: 0;
  margin: -1px;
  overflow: hidden;
  clip: rect(0, 0, 0, 0);
  white-space: nowrap;
  border-width: 0;
}

.skip-link {
  position: absolute;
  top: -40px;
  left: 0;
  background: var(--color-primary);
  color: #ffffff;
  padding: var(--space-sm) var(--space-md);
  text-decoration: none;
  border-radius: var(--radius-md);
  z-index: var(--z-tooltip);
}

.skip-link:focus {
  top: 0;
}

:focus-visible {
  outline: 2px solid var(--color-primary);
  outline-offset: 2px;
}

::selection {
  background: rgba(249, 115, 22, 0.3);
  color: var(--color-text-primary);
}

::-webkit-scrollbar {
  width: 8px;
  height: 8px;
}

::-webkit-scrollbar-track {
  background: var(--color-bg-secondary);
}

::-webkit-scrollbar-thumb {
  background: rgba(249, 115, 22, 0.4);
  border-radius: 4px;
}

::-webkit-scrollbar-thumb:hover {
  background: rgba(249, 115, 22, 0.6);
}
.header-steuerkammer {
  background: var(--color-bg-primary);
  border-bottom: 1px solid var(--color-bg-secondary);
  position: relative;
  z-index: var(--z-sticky);
}

.header-steuerkammer-container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 2rem;
  height: 80px;
}

.header-steuerkammer-brand {
  display: flex;
  align-items: center;
  gap: 0.75rem;
  text-decoration: none;
  flex-shrink: 0;
  transition: opacity var(--transition-base);
}

.header-steuerkammer-brand:hover {
  opacity: 0.85;
}

.header-steuerkammer-logo-img {
  width: 40px;
  height: 40px;
  border-radius: var(--radius-md);
  object-fit: cover;
  flex-shrink: 0;
}

.header-steuerkammer-logo-text {
  font-family: var(--font-heading);
  font-size: 1.25rem;
  font-weight: 700;
  color: var(--color-text-primary);
  letter-spacing: -0.5px;
}

.header-steuerkammer-desktop-nav {
  display: none;
  align-items: center;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  flex: 1;
}

.header-steuerkammer-nav-link {
  font-family: var(--font-primary);
  font-size: 0.95rem;
  font-weight: 500;
  color: var(--color-text-secondary);
  text-decoration: none;
  transition: color var(--transition-base);
  white-space: nowrap;
}

.header-steuerkammer-nav-link:hover {
  color: var(--color-primary);
}

.header-steuerkammer-cta-button {
  display: none;
  padding: 0.75rem 1.5rem;
  background: var(--color-primary);
  color: var(--color-text-primary);
  font-family: var(--font-primary);
  font-size: 0.95rem;
  font-weight: 600;
  text-decoration: none;
  border-radius: var(--radius-md);
  transition: background var(--transition-base);
  white-space: nowrap;
  flex-shrink: 0;
}

.header-steuerkammer-cta-button:hover {
  background: var(--color-primary-hover);
}

.header-steuerkammer-mobile-toggle {
  display: flex;
  align-items: center;
  justify-content: center;
  width: 40px;
  height: 40px;
  background: transparent;
  border: none;
  color: var(--color-text-primary);
  cursor: pointer;
  font-size: 1.5rem;
  transition: color var(--transition-base);
  flex-shrink: 0;
}

.header-steuerkammer-mobile-toggle:hover {
  color: var(--color-primary);
}

.header-steuerkammer-mobile-menu {
  position: fixed;
  top: 0;
  right: 0;
  width: 100%;
  height: 100vh;
  background: var(--color-bg-primary);
  display: flex;
  flex-direction: column;
  opacity: 0;
  visibility: hidden;
  transform: translateX(100%);
  transition: all var(--transition-slow);
  z-index: var(--z-modal);
  border-left: 1px solid var(--color-bg-secondary);
}

.header-steuerkammer-mobile-menu.active {
  opacity: 1;
  visibility: visible;
  transform: translateX(0);
}

.header-steuerkammer-mobile-header {
  display: flex;
  align-items: center;
  justify-content: flex-end;
  padding: 1rem clamp(1rem, 4vw, 2rem);
  border-bottom: 1px solid var(--color-bg-secondary);
  height: 80px;
}

.header-steuerkammer-mobile-close {
  display: flex;
  align-items: center;
  justify-content: center;
  width: 40px;
  height: 40px;
  background: transparent;
  border: none;
  color: var(--color-text-primary);
  cursor: pointer;
  font-size: 1.5rem;
  transition: color var(--transition-base);
}

.header-steuerkammer-mobile-close:hover {
  color: var(--color-primary);
}

.header-steuerkammer-mobile-links {
  display: flex;
  flex-direction: column;
  gap: 0;
  padding: 0;
  overflow-y: auto;
  flex: 1;
}

.header-steuerkammer-mobile-link {
  padding: 1rem clamp(1rem, 4vw, 2rem);
  color: var(--color-text-secondary);
  text-decoration: none;
  font-family: var(--font-primary);
  font-size: 1rem;
  font-weight: 500;
  border-bottom: 1px solid var(--color-bg-secondary);
  transition: background var(--transition-base), color var(--transition-base);
}

.header-steuerkammer-mobile-link:hover {
  background: var(--color-bg-secondary);
  color: var(--color-primary);
}

.header-steuerkammer-mobile-cta {
  padding: clamp(1rem, 3vw, 1.5rem) clamp(1rem, 4vw, 2rem);
  background: var(--color-primary);
  color: var(--color-text-primary);
  text-decoration: none;
  font-family: var(--font-primary);
  font-size: 1rem;
  font-weight: 600;
  text-align: center;
  margin: auto clamp(1rem, 4vw, 2rem) clamp(1rem, 3vw, 1.5rem);
  border-radius: var(--radius-md);
  transition: background var(--transition-base);
}

.header-steuerkammer-mobile-cta:hover {
  background: var(--color-primary-hover);
}

@media (min-width: 768px) {
  .header-steuerkammer-desktop-nav {
    display: flex;
  }

  .header-steuerkammer-cta-button {
    display: block;
  }

  .header-steuerkammer-mobile-toggle {
    display: none;
  }

  .header-steuerkammer-mobile-menu {
    display: none;
  }
}

@media (max-width: 767px) {
  .header-steuerkammer-container {
    height: 70px;
  }

  .header-steuerkammer-logo-text {
    font-size: 1.1rem;
  }

  .header-steuerkammer-logo-img {
    width: 36px;
    height: 36px;
  }
}

    .vat-hub {
  background: var(--color-bg-primary);
  color: var(--color-text-primary);
  overflow-x: hidden;
}

.vat-hub .container {
  max-width: 1440px;
  width: 100%;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block !important;
}

.hero-section-index {
  background: linear-gradient(135deg, #0f172a 0%, #1e293b 100%);
  padding: clamp(4rem, 10vw, 8rem) 0;
  overflow: hidden;
  position: relative;
}

.hero-content-index {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 5vw, 4rem);
  align-items: center;
  flex-wrap: wrap;
}

.hero-text-index {
  flex: 1 1 45%;
  min-width: 300px;
}

.hero-title-index {
  font-size: clamp(2rem, 5vw + 1rem, 3.5rem);
  color: #ffffff;
  font-family: var(--font-heading);
  font-weight: 700;
  line-height: 1.2;
  margin-bottom: 1.5rem;
  letter-spacing: -0.02em;
}

.hero-subtitle-index {
  font-size: clamp(1rem, 1.2vw, 1.25rem);
  color: #cbd5e1;
  line-height: 1.8;
  margin-bottom: 2rem;
}

.hero-buttons-index {
  display: flex;
  flex-direction: row;
  gap: 1rem;
  margin-bottom: 3rem;
  flex-wrap: wrap;
}

.hero-buttons-index .btn {
  padding: 0.875rem 2rem;
  font-size: 1rem;
}

.hero-stats-index {
  display: flex;
  flex-direction: row;
  gap: 2rem;
  flex-wrap: wrap;
}

.stat-item-index {
  display: flex;
  flex-direction: column;
  gap: 0.5rem;
}

.stat-number-index {
  font-size: clamp(1.75rem, 3vw, 2.5rem);
  font-weight: 800;
  color: #f97316;
  font-family: var(--font-heading);
}

.stat-label-index {
  font-size: 0.95rem;
  color: #94a3af;
  font-weight: 500;
}

.hero-image-index {
  flex: 1 1 45%;
  min-width: 280px;
}

.hero-img-index {
  width: 100%;
  height: auto;
  max-height: 500px;
  object-fit: cover;
  border-radius: 12px;
  box-shadow: 0 20px 40px rgba(0, 0, 0, 0.3);
}

@media (max-width: 768px) {
  .hero-content-index {
    flex-direction: column;
  }

  .hero-text-index,
  .hero-image-index {
    flex: 1 1 100%;
  }

  .hero-buttons-index {
    flex-direction: column;
  }

  .hero-buttons-index .btn {
    width: 100%;
  }
}

.features-section-index {
  background: #0a0f1e;
  padding: clamp(4rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.features-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(3rem, 6vw, 4rem);
}

.features-header-index {
  text-align: center;
}

.section-tag-index {
  display: inline-block;
  padding: 0.4rem 1rem;
  background: rgba(249, 115, 22, 0.15);
  color: #f97316;
  border-radius: 20px;
  font-size: 0.875rem;
  font-weight: 600;
  margin-bottom: 1rem;
}

.features-title-index {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  color: #ffffff;
  font-family: var(--font-heading);
  font-weight: 700;
  margin-bottom: 1rem;
  line-height: 1.2;
}

.features-subtitle-index {
  font-size: clamp(0.95rem, 1vw, 1.15rem);
  color: #94a3af;
  max-width: 600px;
  margin: 0 auto;
}

.features-cards-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.feature-card-index {
  flex: 1 1 280px;
  max-width: 360px;
  background: rgba(255, 255, 255, 0.05);
  border: 1px solid rgba(255, 255, 255, 0.1);
  border-radius: 12px;
  padding: clamp(1.5rem, 3vw, 2rem);
  display: flex;
  flex-direction: column;
  gap: 1rem;
  transition: all 0.3s ease;
  backdrop-filter: blur(10px);
}

.feature-card-index:hover {
  background: rgba(255, 255, 255, 0.08);
  border-color: rgba(255, 255, 255, 0.15);
  transform: translateY(-4px);
  box-shadow: 0 10px 30px rgba(249, 115, 22, 0.15);
}

.card-icon-index {
  width: 48px;
  height: 48px;
  background: rgba(249, 115, 22, 0.2);
  border-radius: 8px;
  display: flex;
  align-items: center;
  justify-content: center;
  color: #f97316;
  font-size: 1.5rem;
}

.card-title-index {
  font-size: 1.25rem;
  color: #ffffff;
  font-weight: 600;
  margin: 0;
}

.card-text-index {
  font-size: 0.95rem;
  color: #cbd5e1;
  line-height: 1.6;
  margin: 0;
}

@media (max-width: 768px) {
  .feature-card-index {
    flex: 1 1 100%;
  }
}

.about-section-index {
  background: #0f172a;
  padding: clamp(4rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.about-content-index {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 5vw, 4rem);
  align-items: center;
  flex-wrap: wrap;
}

.about-text-index {
  flex: 1 1 45%;
  min-width: 280px;
}

.about-title-index {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  color: #ffffff;
  font-family: var(--font-heading);
  font-weight: 700;
  margin-bottom: 1.5rem;
  line-height: 1.2;
}

.about-description-index {
  font-size: clamp(0.95rem, 1vw, 1.125rem);
  color: #cbd5e1;
  line-height: 1.8;
  margin-bottom: 2rem;
}

.about-benefits-index {
  display: flex;
  flex-direction: column;
  gap: 1.2rem;
}

.benefit-item-index {
  display: flex;
  flex-direction: row;
  gap: 1rem;
  align-items: flex-start;
}

.benefit-item-index i {
  color: #10b981;
  font-size: 1.25rem;
  margin-top: 0.2rem;
  flex-shrink: 0;
}

.benefit-text-index {
  color: #cbd5e1;
  font-size: 0.95rem;
  margin: 0;
  line-height: 1.6;
}

.about-image-index {
  flex: 1 1 45%;
  min-width: 280px;
}

.about-img-index {
  width: 100%;
  height: auto;
  max-height: 450px;
  object-fit: cover;
  border-radius: 12px;
  box-shadow: 0 20px 40px rgba(0, 0, 0, 0.3);
}

@media (max-width: 768px) {
  .about-content-index {
    flex-direction: column;
  }

  .about-text-index,
  .about-image-index {
    flex: 1 1 100%;
  }
}

.process-section-index {
  background: linear-gradient(135deg, #1e293b 0%, #0f172a 100%);
  padding: clamp(4rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.process-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(3rem, 6vw, 4rem);
}

.process-header-index {
  text-align: center;
}

.process-title-index {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  color: #ffffff;
  font-family: var(--font-heading);
  font-weight: 700;
  margin-bottom: 1rem;
  line-height: 1.2;
}

.process-subtitle-index {
  font-size: 1rem;
  color: #94a3af;
  max-width: 600px;
  margin: 0 auto;
}

.process-steps-index {
  display: flex;
  flex-direction: column;
  gap: 2.5rem;
}

.process-step-index {
  display: flex;
  flex-direction: row;
  gap: 2rem;
  align-items: flex-start;
}

.step-number-index {
  font-size: clamp(2.5rem, 5vw, 3.5rem);
  font-weight: 800;
  color: #f97316;
  font-family: var(--font-heading);
  flex-shrink: 0;
  line-height: 1;
}

.step-content-index {
  flex: 1;
}

.step-title-index {
  font-size: clamp(1.25rem, 2vw, 1.5rem);
  color: #ffffff;
  font-weight: 600;
  margin-bottom: 0.75rem;
}

.step-text-index {
  font-size: 0.95rem;
  color: #cbd5e1;
  line-height: 1.7;
  margin: 0;
}

@media (max-width: 768px) {
  .process-step-index {
    flex-direction: column;
    gap: 1rem;
  }

  .step-number-index {
    font-size: 2.5rem;
  }
}

.blog-section-index {
  background: #0a0f1e;
  padding: clamp(4rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.blog-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(3rem, 6vw, 4rem);
}

.blog-header-index {
  text-align: center;
}

.blog-title-index {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  color: #ffffff;
  font-family: var(--font-heading);
  font-weight: 700;
  margin-bottom: 1rem;
  line-height: 1.2;
}

.blog-subtitle-index {
  font-size: 1rem;
  color: #94a3af;
  max-width: 600px;
  margin: 0 auto;
}

.featured-cards-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.featured-card-index {
  flex: 1 1 300px;
  max-width: 380px;
  background: rgba(255, 255, 255, 0.05);
  border: 1px solid rgba(255, 255, 255, 0.1);
  border-radius: 12px;
  overflow: hidden;
  display: flex;
  flex-direction: column;
  transition: all 0.3s ease;
  backdrop-filter: blur(10px);
}

.featured-card-index:hover {
  background: rgba(255, 255, 255, 0.08);
  border-color: rgba(255, 255, 255, 0.15);
  transform: translateY(-4px);
  box-shadow: 0 10px 30px rgba(249, 115, 22, 0.15);
}

.card-img-index {
  width: 100%;
  height: 200px;
  object-fit: cover;
}

.card-content-index {
  padding: clamp(1.5rem, 3vw, 2rem);
  display: flex;
  flex-direction: column;
  gap: 1rem;
  flex: 1;
}

.card-title-featured-index {
  font-size: 1.25rem;
  color: #ffffff;
  font-weight: 600;
  line-height: 1.3;
  margin: 0;
}

.card-desc-featured-index {
  font-size: 0.95rem;
  color: #cbd5e1;
  line-height: 1.6;
  margin: 0;
  flex: 1;
}

.blog-cta-index {
  text-align: center;
  margin-top: 1rem;
}

@media (max-width: 768px) {
  .featured-card-index {
    flex: 1 1 100%;
  }
}

.faq-section-index {
  background: #0f172a;
  padding: clamp(4rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.faq-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(3rem, 6vw, 4rem);
}

.faq-header-index {
  text-align: center;
}

.faq-title-index {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  color: #ffffff;
  font-family: var(--font-heading);
  font-weight: 700;
  margin-bottom: 1rem;
  line-height: 1.2;
}

.faq-subtitle-index {
  font-size: 1rem;
  color: #94a3af;
  max-width: 600px;
  margin: 0 auto;
}

.faq-list-index {
  display: flex;
  flex-direction: column;
  gap: 1.5rem;
  max-width: 900px;
  margin: 0 auto;
  width: 100%;
}

.faq-item-index {
  background: rgba(255, 255, 255, 0.05);
  border: 1px solid rgba(255, 255, 255, 0.1);
  border-radius: 12px;
  padding: clamp(1.5rem, 3vw, 2rem);
  backdrop-filter: blur(10px);
  transition: all 0.3s ease;
}

.faq-item-index:hover {
  background: rgba(255, 255, 255, 0.08);
  border-color: rgba(255, 255, 255, 0.15);
}

.faq-question-index {
  font-size: 1.1rem;
  color: #ffffff;
  font-weight: 600;
  margin: 0 0 0.75rem 0;
}

.faq-answer-index {
  font-size: 0.95rem;
  color: #cbd5e1;
  line-height: 1.7;
  margin: 0;
}

.statistics-section-index {
  background: linear-gradient(135deg, #1e293b 0%, #0f172a 100%);
  padding: clamp(4rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.statistics-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(3rem, 6vw, 4rem);
}

.statistics-header-index {
  text-align: center;
}

.statistics-title-index {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  color: #ffffff;
  font-family: var(--font-heading);
  font-weight: 700;
  margin-bottom: 1rem;
  line-height: 1.2;
}

.statistics-subtitle-index {
  font-size: 1rem;
  color: #94a3af;
  max-width: 600px;
  margin: 0 auto;
}

.statistics-cards-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.statistic-card-index {
  flex: 1 1 220px;
  max-width: 280px;
  background: rgba(249, 115, 22, 0.1);
  border: 1px solid rgba(249, 115, 22, 0.3);
  border-radius: 12px;
  padding: clamp(1.5rem, 3vw, 2rem);
  display: flex;
  flex-direction: column;
  align-items: center;
  text-align: center;
  transition: all 0.3s ease;
  backdrop-filter: blur(10px);
}

.statistic-card-index:hover {
  background: rgba(249, 115, 22, 0.15);
  border-color: rgba(249, 115, 22, 0.5);
  transform: translateY(-4px);
  box-shadow: 0 10px 30px rgba(249, 115, 22, 0.2);
}

.stat-content-index {
  display: flex;
  flex-direction: column;
  gap: 0.5rem;
}

.stat-large-index {
  font-size: clamp(2rem, 4vw, 2.75rem);
  font-weight: 800;
  color: #f97316;
  font-family: var(--font-heading);
  margin: 0;
}

.stat-label-large-index {
  font-size: 1rem;
  color: #ffffff;
  font-weight: 600;
  margin: 0;
}

.stat-desc-index {
  font-size: 0.9rem;
  color: #cbd5e1;
  line-height: 1.6;
  margin: 0.5rem 0 0 0;
}

@media (max-width: 768px) {
  .statistic-card-index {
    flex: 1 1 100%;
  }
}

.cta-section-index {
  background: #0a0f1e;
  padding: clamp(4rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.cta-content-index {
  display: flex;
  flex-direction: column;
  align-items: center;
  justify-content: center;
}

.cta-box-index {
  background: linear-gradient(135deg, rgba(249, 115, 22, 0.15) 0%, rgba(56, 189, 248, 0.1) 100%);
  border: 1px solid rgba(249, 115, 22, 0.3);
  border-radius: 16px;
  padding: clamp(2.5rem, 5vw, 4rem);
  text-align: center;
  max-width: 700px;
  backdrop-filter: blur(10px);
}

.cta-title-index {
  font-size: clamp(1.5rem, 3vw, 2.25rem);
  color: #ffffff;
  font-family: var(--font-heading);
  font-weight: 700;
  margin-bottom: 1rem;
  line-height: 1.2;
}

.cta-text-index {
  font-size: clamp(0.95rem, 1vw, 1.125rem);
  color: #cbd5e1;
  line-height: 1.8;
  margin-bottom: 2rem;
}

.cta-buttons-index {
  display: flex;
  flex-direction: row;
  gap: 1rem;
  justify-content: center;
  flex-wrap: wrap;
}

.cta-buttons-index .btn {
  padding: 0.875rem 2rem;
  font-size: 1rem;
}

@media (max-width: 768px) {
  .cta-buttons-index {
    flex-direction: column;
  }

  .cta-buttons-index .btn {
    width: 100%;
  }
}

.cookie-banner-index {
  position: fixed;
  bottom: 0;
  left: 0;
  right: 0;
  z-index: 9999;
  padding: clamp(1rem, 2vw, 1.5rem);
  background: #1e293b;
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  justify-content: center;
  gap: 1.5rem;
  border-top: 1px solid rgba(255, 255, 255, 0.1);
  box-shadow: 0 -4px 20px rgba(0, 0, 0, 0.3);
}

.cookie-banner-index.hidden {
  display: none;
}

.cookie-banner-text-index {
  color: #cbd5e1;
  font-size: 0.9rem;
  margin: 0;
  line-height: 1.5;
  flex: 1 1 200px;
  text-align: center;
}

.cookie-banner-buttons-index {
  display: flex;
  gap: 0.75rem;
  flex-wrap: wrap;
  justify-content: center;
}

.cookie-btn-accept-index,
.cookie-btn-decline-index {
  padding: 0.625rem 1.25rem;
  border: none;
  border-radius: 6px;
  cursor: pointer;
  font-weight: 600;
  font-size: 0.9rem;
  transition: all 0.3s ease;
  font-family: var(--font-primary);
}

.cookie-btn-accept-index {
  background: #f97316;
  color: #000000;
}

.cookie-btn-accept-index:hover {
  background: #ea580c;
  transform: translateY(-2px);
}

.cookie-btn-decline-index {
  background: transparent;
  color: #ffffff;
  border: 1px solid rgba(255, 255, 255, 0.3);
}

.cookie-btn-decline-index:hover {
  background: rgba(255, 255, 255, 0.1);
  border-color: rgba(255, 255, 255, 0.5);
}

@media (max-width: 768px) {
  .cookie-banner-index {
    flex-direction: column;
    padding: 1rem;
    gap: 1rem;
  }

  .cookie-banner-text-index {
    flex: 1 1 100%;
  }

  .cookie-banner-buttons-index {
    flex: 1 1 100%;
  }

  .cookie-btn-accept-index,
  .cookie-btn-decline-index {
    flex: 1 1 45%;
  }
}

@media (max-width: 480px) {
  .hero-title-index {
    font-size: 1.75rem;
  }

  .features-title-index,
  .about-title-index,
  .process-title-index,
  .blog-title-index,
  .faq-title-index,
  .statistics-title-index,
  .cta-title-index {
    font-size: 1.5rem;
  }

  .hero-buttons-index {
    flex-direction: column;
  }

  .hero-buttons-index .btn {
    width: 100%;
  }

  .hero-stats-index {
    gap: 1.5rem;
  }
}

h1, h2, h3, h4, h5, h6 {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

p {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

    .footer {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
  color: var(--color-text-secondary);
  border-top: 1px solid var(--color-bg-tertiary);
  overflow: hidden;
}

.footer .container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block;
}

.footer-content {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 5vw, 3rem);
}

.footer-about {
  max-width: 550px;
}

.footer-about h3 {
  color: var(--color-text-primary);
  font-family: var(--font-heading);
  font-size: clamp(1.25rem, 3vw, 1.75rem);
  font-weight: 700;
  margin-bottom: clamp(0.75rem, 2vw, 1rem);
  letter-spacing: -0.5px;
}

.footer-about p {
  color: var(--color-text-secondary);
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw, 1rem);
  line-height: 1.7;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.footer-nav h4,
.footer-contact h4,
.footer-legal h4 {
  color: var(--color-text-primary);
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 2vw, 1.1rem);
  font-weight: 600;
  margin-bottom: clamp(0.75rem, 2vw, 1rem);
  text-transform: uppercase;
  letter-spacing: 0.5px;
}

.footer-nav-list,
.footer-legal-list {
  list-style: none;
  padding: 0;
  margin: 0;
  display: flex;
  flex-direction: column;
  gap: clamp(0.5rem, 1.5vw, 0.75rem);
}

.footer-nav-list li,
.footer-legal-list li {
  margin: 0;
  padding: 0;
}

.footer-nav a,
.footer-legal a {
  color: var(--color-text-secondary);
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw, 0.95rem);
  text-decoration: none;
  transition: all var(--transition-base);
  display: inline-block;
  padding: 0.25rem 0;
  border-bottom: 2px solid transparent;
}

.footer-nav a:hover,
.footer-legal a:hover {
  color: var(--color-primary);
  border-bottom-color: var(--color-primary);
}

.footer-contact p {
  color: var(--color-text-secondary);
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw, 0.95rem);
  line-height: 1.8;
  margin: 0;
  padding: 0.25rem 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.footer-copyright {
  padding-top: clamp(1.5rem, 3vw, 2rem);
  border-top: 1px solid var(--color-bg-tertiary);
  text-align: center;
}

.footer-copyright p {
  color: var(--color-text-muted);
  font-family: var(--font-primary);
  font-size: clamp(0.8rem, 1vw, 0.9rem);
  margin: 0;
  letter-spacing: 0.3px;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

@media (min-width: 768px) {
  .footer-content {
    display: grid;
    grid-template-columns: repeat(auto-fit, minmax(200px, 1fr));
    gap: clamp(2rem, 6vw, 4rem);
    align-items: start;
  }

  .footer-copyright {
    grid-column: 1 / -1;
    border-top: 1px solid var(--color-bg-tertiary);
    padding-top: clamp(1.5rem, 3vw, 2rem);
  }

  .footer-about {
    grid-column: 1 / 2;
    max-width: 100%;
  }
}

@media (max-width: 767px) {
  .footer-content {
    display: flex;
    flex-direction: column;
    gap: clamp(1.5rem, 4vw, 2.5rem);
  }

  .footer-about {
    max-width: 100%;
  }

  .footer-nav-list,
  .footer-legal-list {
    gap: clamp(0.5rem, 2vw, 0.75rem);
  }
}
    

.category-page-umsatzsteuer {
  background: var(--color-bg-primary);
  color: var(--color-text-primary);
  overflow-x: hidden;
}

.hero-section-umsatzsteuer {
  background: linear-gradient(135deg, #0f172a 0%, #1e293b 100%);
  padding: clamp(4rem, 10vw, 8rem) 0;
  overflow: hidden;
  border-bottom: 1px solid rgba(249, 115, 22, 0.2);
}

.hero-content-umsatzsteuer {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 5vw, 4rem);
}

.hero-text-wrapper-umsatzsteuer {
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
}

.hero-title-umsatzsteuer {
  color: #ffffff;
  font-size: clamp(2.5rem, 5vw, 4rem);
  font-weight: 700;
  line-height: 1.2;
  letter-spacing: -0.02em;
}

.hero-subtitle-umsatzsteuer {
  color: #f97316;
  font-size: clamp(1.125rem, 2vw, 1.5rem);
  font-weight: 600;
  margin: 0;
}

.hero-description-umsatzsteuer {
  color: #cbd5e1;
  font-size: clamp(0.95rem, 1.5vw, 1.125rem);
  line-height: 1.8;
  max-width: 100%;
  margin: 0;
}

.hero-stats-umsatzsteuer {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1rem, 3vw, 2rem);
  justify-content: flex-start;
}

.stat-box-umsatzsteuer {
  display: flex;
  flex-direction: column;
  gap: 0.5rem;
  padding: clamp(1rem, 2vw, 1.5rem);
  background: rgba(249, 115, 22, 0.1);
  border: 1px solid rgba(249, 115, 22, 0.3);
  border-radius: var(--radius-lg);
  min-width: 120px;
  flex: 0 1 auto;
}

.stat-number-umsatzsteuer {
  color: #f97316;
  font-size: clamp(1.5rem, 3vw, 2.5rem);
  font-weight: 700;
  font-family: var(--font-heading);
}

.stat-label-umsatzsteuer {
  color: #94a3af;
  font-size: 0.875rem;
  font-weight: 500;
  text-transform: uppercase;
  letter-spacing: 0.5px;
}

.posts-section-umsatzsteuer {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.posts-content-umsatzsteuer {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 5vw, 3rem);
}

.posts-header-umsatzsteuer {
  text-align: center;
}

.posts-title-umsatzsteuer {
  color: #0f172a;
  font-size: clamp(1.75rem, 4vw, 3rem);
  font-weight: 700;
  margin-bottom: clamp(0.75rem, 1.5vw, 1rem);
}

.posts-subtitle-umsatzsteuer {
  color: #64748b;
  font-size: clamp(0.95rem, 1.5vw, 1.125rem);
  margin: 0;
  line-height: 1.6;
}

.posts-grid-umsatzsteuer {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.card-umsatzsteuer {
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
  flex: 1 1 280px;
  max-width: 400px;
  padding: clamp(1.25rem, 2vw, 1.75rem);
  background: #ffffff;
  border: 1px solid #e2e8f0;
  border-radius: var(--radius-lg);
  transition: all var(--transition-base);
  box-shadow: 0 2px 8px rgba(0, 0, 0, 0.06);
}

.card-umsatzsteuer:hover {
  border-color: #f97316;
  box-shadow: 0 8px 16px rgba(249, 115, 22, 0.15);
  transform: translateY(-4px);
}

.card-image-wrapper-umsatzsteuer {
  width: 100%;
  overflow: hidden;
  border-radius: var(--radius-md);
  aspect-ratio: 16/9;
  background: #f1f5f9;
}

.card-image-wrapper-umsatzsteuer img {
  width: 100%;
  height: 100%;
  object-fit: cover;
  transition: transform var(--transition-base);
}

.card-umsatzsteuer:hover .card-image-wrapper-umsatzsteuer img {
  transform: scale(1.05);
}

.card-content-umsatzsteuer {
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
  flex: 1;
}

.card-title-umsatzsteuer {
  color: #0f172a;
  font-size: clamp(1.125rem, 2vw, 1.375rem);
  font-weight: 700;
  margin: 0;
  line-height: 1.3;
}

.card-description-umsatzsteuer {
  color: #64748b;
  font-size: clamp(0.875rem, 1.5vw, 1rem);
  margin: 0;
  line-height: 1.6;
  flex: 1;
}

.card-meta-umsatzsteuer {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(0.75rem, 1.5vw, 1rem);
  padding-top: 0.75rem;
  border-top: 1px solid #e2e8f0;
}

.card-reading-time-umsatzsteuer,
.card-level-umsatzsteuer,
.card-date-umsatzsteuer {
  color: #94a3af;
  font-size: 0.8125rem;
  display: flex;
  align-items: center;
  gap: 0.375rem;
}

.card-reading-time-umsatzsteuer i,
.card-level-umsatzsteuer i,
.card-date-umsatzsteuer i {
  color: #f97316;
  font-size: 0.875rem;
}

.card-link-umsatzsteuer {
  color: #f97316;
  font-size: 0.95rem;
  font-weight: 600;
  text-decoration: none;
  transition: all var(--transition-base);
  display: inline-flex;
  align-items: center;
  gap: 0.5rem;
  margin-top: 0.25rem;
}

.card-link-umsatzsteuer:hover {
  color: #ea580c;
  transform: translateX(4px);
}

.faq-section-umsatzsteuer {
  background: #0f172a;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
  border-top: 1px solid rgba(249, 115, 22, 0.2);
}

.faq-content-umsatzsteuer {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 5vw, 3.5rem);
}

.faq-header-umsatzsteuer {
  text-align: center;
}

.faq-title-umsatzsteuer {
  color: #ffffff;
  font-size: clamp(1.75rem, 4vw, 3rem);
  font-weight: 700;
  margin-bottom: clamp(0.75rem, 1.5vw, 1rem);
}

.faq-subtitle-umsatzsteuer {
  color: #cbd5e1;
  font-size: clamp(0.95rem, 1.5vw, 1.125rem);
  margin: 0;
  line-height: 1.6;
}

.faq-items-umsatzsteuer {
  display: flex;
  flex-direction: column;
  gap: clamp(0.75rem, 1.5vw, 1.25rem);
  max-width: 900px;
  margin: 0 auto;
  width: 100%;
}

.faq-item-umsatzsteuer {
  background: rgba(255, 255, 255, 0.05);
  border: 1px solid rgba(249, 115, 22, 0.2);
  border-radius: var(--radius-lg);
  overflow: hidden;
  transition: all var(--transition-base);
}

.faq-item-umsatzsteuer[open] {
  background: rgba(249, 115, 22, 0.08);
  border-color: rgba(249, 115, 22, 0.4);
}

.faq-question-umsatzsteuer {
  display: flex;
  align-items: center;
  justify-content: space-between;
  padding: clamp(1rem, 2vw, 1.5rem);
  cursor: pointer;
  user-select: none;
  gap: 1rem;
}

.faq-question-umsatzsteuer:hover {
  background: rgba(249, 115, 22, 0.05);
}

.faq-question-text-umsatzsteuer {
  color: #ffffff;
  font-size: clamp(0.95rem, 1.5vw, 1.125rem);
  font-weight: 600;
  flex: 1;
}

.faq-question-umsatzsteuer i {
  color: #f97316;
  font-size: 1rem;
  transition: transform var(--transition-base);
  flex-shrink: 0;
}

.faq-item-umsatzsteuer[open] .faq-question-umsatzsteuer i {
  transform: rotate(180deg);
}

.faq-answer-umsatzsteuer {
  padding: 0 clamp(1rem, 2vw, 1.5rem) clamp(1rem, 2vw, 1.5rem);
  border-top: 1px solid rgba(249, 115, 22, 0.2);
  animation: slideDown 0.3s ease-out;
}

@keyframes slideDown {
  from {
    opacity: 0;
    transform: translateY(-10px);
  }
  to {
    opacity: 1;
    transform: translateY(0);
  }
}

.faq-answer-text-umsatzsteuer {
  color: #cbd5e1;
  font-size: clamp(0.875rem, 1.5vw, 1rem);
  line-height: 1.8;
  margin: 0;
}

.checklist-section-umsatzsteuer {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.checklist-content-umsatzsteuer {
  display: flex;
  flex-direction: column;
  gap: clamp(2.5rem, 5vw, 4rem);
}

.checklist-header-umsatzsteuer {
  text-align: center;
}

.checklist-title-umsatzsteuer {
  color: #0f172a;
  font-size: clamp(1.75rem, 4vw, 3rem);
  font-weight: 700;
  margin-bottom: clamp(0.75rem, 1.5vw, 1rem);
}

.checklist-subtitle-umsatzsteuer {
  color: #64748b;
  font-size: clamp(0.95rem, 1.5vw, 1.125rem);
  margin: 0;
  line-height: 1.6;
}

.checklist-items-umsatzsteuer {
  display: flex;
  flex-direction: column;
  gap: clamp(1.25rem, 2.5vw, 1.75rem);
  max-width: 900px;
  margin: 0 auto;
  width: 100%;
}

.checklist-item-umsatzsteuer {
  display: flex;
  gap: clamp(1rem, 2vw, 1.5rem);
  padding: clamp(1rem, 2vw, 1.5rem);
  background: #f8fafc;
  border-left: 4px solid #f97316;
  border-radius: var(--radius-md);
  transition: all var(--transition-base);
}

.checklist-item-umsatzsteuer:hover {
  background: #f1f5f9;
  box-shadow: 0 4px 12px rgba(249, 115, 22, 0.1);
}

.checklist-icon-umsatzsteuer {
  flex-shrink: 0;
  display: flex;
  align-items: flex-start;
  padding-top: 0.25rem;
}

.checklist-icon-umsatzsteuer i {
  color: #f97316;
  font-size: clamp(1.25rem, 2vw, 1.5rem);
}

.checklist-text-umsatzsteuer {
  display: flex;
  flex-direction: column;
  gap: 0.5rem;
}

.checklist-item-title-umsatzsteuer {
  color: #0f172a;
  font-size: clamp(1rem, 1.5vw, 1.25rem);
  font-weight: 700;
  margin: 0;
  line-height: 1.3;
}

.checklist-item-description-umsatzsteuer {
  color: #64748b;
  font-size: clamp(0.875rem, 1.5vw, 1rem);
  margin: 0;
  line-height: 1.6;
}

@media (max-width: 768px) {
  .hero-section-umsatzsteuer {
    padding: clamp(2.5rem, 6vw, 4rem) 0;
  }

  .hero-content-umsatzsteuer {
    gap: clamp(1.5rem, 3vw, 2.5rem);
  }

  .hero-stats-umsatzsteuer {
    gap: 1rem;
  }

  .stat-box-umsatzsteuer {
    min-width: 100px;
    padding: 0.875rem;
  }

  .posts-grid-umsatzsteuer {
    gap: 1.25rem;
  }

  .card-umsatzsteuer {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .faq-items-umsatzsteuer {
    gap: 0.75rem;
  }

  .checklist-item-umsatzsteuer {
    gap: 1rem;
    padding: 1rem;
  }
}

@media (max-width: 1024px) {
  .card-umsatzsteuer {
    flex: 1 1 calc(50% - 0.75rem);
  }
}

@media (min-width: 1440px) {
  .card-umsatzsteuer {
    flex: 1 1 calc(25% - 1.5rem);
  }
}

h1, h2, h3, h4, h5, h6 {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

p {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.main-umsatzsteuer-grundlagen {
  width: 100%;
  background: var(--color-bg-primary);
  color: var(--color-text-primary);
}

.hero-section-umsatzsteuer-grundlagen {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.breadcrumbs-umsatzsteuer-grundlagen {
  display: flex;
  align-items: center;
  gap: 0.5rem;
  margin-bottom: 2rem;
  font-size: clamp(0.75rem, 1vw, 0.9rem);
  color: var(--color-text-muted);
}

.breadcrumbs-umsatzsteuer-grundlagen a {
  color: var(--color-primary);
  transition: color var(--transition-base);
}

.breadcrumbs-umsatzsteuer-grundlagen a:hover {
  color: var(--color-primary-hover);
}

.breadcrumbs-umsatzsteuer-grundlagen span {
  color: var(--color-text-muted);
}

.hero-content-umsatzsteuer-grundlagen {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.hero-text-umsatzsteuer-grundlagen {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-title-umsatzsteuer-grundlagen {
  font-size: clamp(2rem, 5vw + 0.5rem, 3.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: 1.5rem;
  line-height: 1.2;
}

.hero-description-umsatzsteuer-grundlagen {
  font-size: clamp(1rem, 1.5vw, 1.25rem);
  color: var(--color-text-secondary);
  margin-bottom: 2rem;
  line-height: 1.7;
}

.hero-meta-umsatzsteuer-grundlagen {
  display: flex;
  flex-direction: row;
  gap: 1.5rem;
  flex-wrap: wrap;
  margin-top: 2rem;
}

.meta-item-umsatzsteuer-grundlagen {
  display: flex;
  align-items: center;
  gap: 0.5rem;
  font-size: 0.95rem;
  color: var(--color-text-secondary);
}

.meta-item-umsatzsteuer-grundlagen i {
  color: var(--color-primary);
  font-size: 1.1rem;
}

.hero-image-umsatzsteuer-grundlagen {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-img-umsatzsteuer-grundlagen {
  width: 100%;
  height: auto;
  border-radius: var(--radius-xl);
  display: block;
  box-shadow: var(--shadow-lg);
}

@media (max-width: 768px) {
  .hero-content-umsatzsteuer-grundlagen {
    flex-direction: column;
  }

  .hero-text-umsatzsteuer-grundlagen,
  .hero-image-umsatzsteuer-grundlagen {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .hero-meta-umsatzsteuer-grundlagen {
    flex-direction: column;
    gap: 1rem;
  }
}

.intro-section-umsatzsteuer-grundlagen {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.intro-content-umsatzsteuer-grundlagen {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.intro-text-umsatzsteuer-grundlagen {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-title-umsatzsteuer-grundlagen {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: 1.5rem;
}

.intro-description-umsatzsteuer-grundlagen {
  font-size: clamp(0.95rem, 1.2vw, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
  margin-bottom: 1.5rem;
}

.intro-image-umsatzsteuer-grundlagen {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-img-umsatzsteuer-grundlagen {
  width: 100%;
  height: auto;
  border-radius: var(--radius-lg);
  display: block;
  box-shadow: var(--shadow-md);
}

@media (max-width: 768px) {
  .intro-content-umsatzsteuer-grundlagen {
    flex-direction: column;
  }

  .intro-text-umsatzsteuer-grundlagen,
  .intro-image-umsatzsteuer-grundlagen {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.fundamentals-section-umsatzsteuer-grundlagen {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.fundamentals-header-umsatzsteuer-grundlagen {
  text-align: center;
  margin-bottom: clamp(2rem, 4vw, 3rem);
}

.fundamentals-title-umsatzsteuer-grundlagen {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
}

.fundamentals-cards-umsatzsteuer-grundlagen {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.fundamental-card-umsatzsteuer-grundlagen {
  flex: 1 1 calc(33.333% - 1.5rem);
  min-width: 280px;
  max-width: 380px;
  background: var(--color-bg-card);
  border: 1px solid rgba(255, 255, 255, 0.1);
  border-radius: var(--radius-lg);
  padding: clamp(1.5rem, 3vw, 2rem);
  display: flex;
  flex-direction: column;
  gap: 1rem;
  transition: all var(--transition-base);
  backdrop-filter: blur(10px);
}

.fundamental-card-umsatzsteuer-grundlagen:hover {
  background: var(--color-bg-card-hover);
  border-color: rgba(255, 255, 255, 0.15);
  box-shadow: var(--shadow-lg);
  transform: translateY(-4px);
}

.card-icon-umsatzsteuer-grundlagen {
  width: 50px;
  height: 50px;
  background: rgba(249, 115, 22, 0.15);
  border-radius: var(--radius-lg);
  display: flex;
  align-items: center;
  justify-content: center;
  font-size: 1.5rem;
  color: var(--color-primary);
}

.card-title-umsatzsteuer-grundlagen {
  font-size: 1.2rem;
  font-weight: 600;
  color: var(--color-text-primary);
}

.card-text-umsatzsteuer-grundlagen {
  font-size: clamp(0.9rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
}

@media (max-width: 1024px) {
  .fundamental-card-umsatzsteuer-grundlagen {
    flex: 1 1 calc(50% - 1.5rem);
  }
}

@media (max-width: 768px) {
  .fundamental-card-umsatzsteuer-grundlagen {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.calculation-section-umsatzsteuer-grundlagen {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.calculation-wrapper-umsatzsteuer-grundlagen {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.calculation-text-umsatzsteuer-grundlagen {
  flex: 1 1 50%;
  max-width: 50%;
}

.calculation-title-umsatzsteuer-grundlagen {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: 1.5rem;
}

.calculation-description-umsatzsteuer-grundlagen {
  font-size: clamp(0.95rem, 1.2vw, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
  margin-bottom: 1.5rem;
}

.calculation-highlight-umsatzsteuer-grundlagen {
  background: rgba(249, 115, 22, 0.1);
  border-left: 4px solid var(--color-primary);
  padding: 1.5rem;
  border-radius: var(--radius-md);
  margin-top: 1.5rem;
}

.highlight-label-umsatzsteuer-grundlagen {
  font-weight: 600;
  color: var(--color-primary);
  margin-bottom: 0.5rem;
  font-size: 0.95rem;
}

.highlight-list-umsatzsteuer-grundlagen {
  list-style: none;
  margin: 0;
  padding: 0;
}

.highlight-list-umsatzsteuer-grundlagen li {
  color: var(--color-text-secondary);
  margin-bottom: 0.75rem;
  font-size: 0.95rem;
  padding-left: 1.5rem;
  position: relative;
}

.highlight-list-umsatzsteuer-grundlagen li:before {
  content: "";
  position: absolute;
  left: 0;
  color: var(--color-primary);
  font-weight: 600;
}

.calculation-image-umsatzsteuer-grundlagen {
  flex: 1 1 50%;
  max-width: 50%;
}

.calculation-img-umsatzsteuer-grundlagen {
  width: 100%;
  height: auto;
  border-radius: var(--radius-lg);
  display: block;
  box-shadow: var(--shadow-md);
}

@media (max-width: 768px) {
  .calculation-wrapper-umsatzsteuer-grundlagen {
    flex-direction: column;
  }

  .calculation-text-umsatzsteuer-grundlagen,
  .calculation-image-umsatzsteuer-grundlagen {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.eligibility-section-umsatzsteuer-grundlagen {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.eligibility-header-umsatzsteuer-grundlagen {
  text-align: center;
  margin-bottom: clamp(2rem, 4vw, 3rem);
}

.eligibility-title-umsatzsteuer-grundlagen {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: 0.75rem;
}

.eligibility-subtitle-umsatzsteuer-grundlagen {
  font-size: clamp(0.95rem, 1.2vw, 1.1rem);
  color: var(--color-text-secondary);
}

.eligibility-grid-umsatzsteuer-grundlagen {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.eligibility-item-umsatzsteuer-grundlagen {
  flex: 1 1 calc(50% - 1.5rem);
  min-width: 300px;
  max-width: 450px;
  background: var(--color-bg-card);
  border: 1px solid rgba(255, 255, 255, 0.1);
  border-radius: var(--radius-lg);
  padding: clamp(1.5rem, 3vw, 2rem);
  display: flex;
  flex-direction: column;
  gap: 1rem;
  transition: all var(--transition-base);
  backdrop-filter: blur(10px);
}

.eligibility-item-umsatzsteuer-grundlagen:hover {
  background: var(--color-bg-card-hover);
  border-color: rgba(255, 255, 255, 0.15);
  box-shadow: var(--shadow-lg);
  transform: translateY(-4px);
}

.item-number-umsatzsteuer-grundlagen {
  font-size: clamp(2rem, 4vw, 3rem);
  font-weight: 800;
  color: var(--color-primary);
  font-family: var(--font-heading);
}

.item-title-umsatzsteuer-grundlagen {
  font-size: 1.2rem;
  font-weight: 600;
  color: var(--color-text-primary);
}

.item-text-umsatzsteuer-grundlagen {
  font-size: clamp(0.9rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
}

@media (max-width: 768px) {
  .eligibility-item-umsatzsteuer-grundlagen {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.practical-section-umsatzsteuer-grundlagen {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.practical-wrapper-umsatzsteuer-grundlagen {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.practical-image-umsatzsteuer-grundlagen {
  flex: 1 1 50%;
  max-width: 50%;
}

.practical-img-umsatzsteuer-grundlagen {
  width: 100%;
  height: auto;
  border-radius: var(--radius-lg);
  display: block;
  box-shadow: var(--shadow-md);
}

.practical-text-umsatzsteuer-grundlagen {
  flex: 1 1 50%;
  max-width: 50%;
}

.practical-title-umsatzsteuer-grundlagen {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: 1.5rem;
}

.practical-description-umsatzsteuer-grundlagen {
  font-size: clamp(0.95rem, 1.2vw, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
  margin-bottom: 2rem;
}

.tips-list-umsatzsteuer-grundlagen {
  display: flex;
  flex-direction: column;
  gap: 1.5rem;
}

.tip-item-umsatzsteuer-grundlagen {
  background: rgba(249, 115, 22, 0.08);
  border-left: 3px solid var(--color-primary);
  padding: 1.25rem;
  border-radius: var(--radius-md);
}

.tip-title-umsatzsteuer-grundlagen {
  font-size: 1.1rem;
  font-weight: 600;
  color: var(--color-text-primary);
  margin-bottom: 0.5rem;
}

.tip-text-umsatzsteuer-grundlagen {
  font-size: 0.95rem;
  color: var(--color-text-secondary);
  line-height: 1.6;
}

@media (max-width: 768px) {
  .practical-wrapper-umsatzsteuer-grundlagen {
    flex-direction: column;
  }

  .practical-image-umsatzsteuer-grundlagen,
  .practical-text-umsatzsteuer-grundlagen {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.conclusion-section-umsatzsteuer-grundlagen {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.conclusion-content-umsatzsteuer-grundlagen {
  max-width: 800px;
  margin: 0 auto;
}

.conclusion-title-umsatzsteuer-grundlagen {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: 2rem;
  text-align: center;
}

.conclusion-box-umsatzsteuer-grundlagen {
  background: var(--color-bg-card);
  border: 1px solid rgba(255, 255, 255, 0.1);
  border-radius: var(--radius-lg);
  padding: clamp(1.5rem, 3vw, 2.5rem);
  backdrop-filter: blur(10px);
  margin-bottom: 2rem;
}

.conclusion-text-umsatzsteuer-grundlagen {
  font-size: clamp(0.95rem, 1.2vw, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
  margin-bottom: 1.5rem;
}

.conclusion-text-umsatzsteuer-grundlagen:last-child {
  margin-bottom: 0;
}

.cta-section-umsatzsteuer-grundlagen {
  text-align: center;
  background: linear-gradient(135deg, rgba(249, 115, 22, 0.1), rgba(56, 189, 248, 0.05));
  border: 1px solid rgba(249, 115, 22, 0.2);
  border-radius: var(--radius-lg);
  padding: clamp(2rem, 4vw, 3rem);
}

.cta-text-umsatzsteuer-grundlagen {
  font-size: 1.1rem;
  font-weight: 600;
  color: var(--color-primary);
  margin-bottom: 0.5rem;
}

.cta-description-umsatzsteuer-grundlagen {
  font-size: clamp(0.95rem, 1.2vw, 1.1rem);
  color: var(--color-text-secondary);
}

.related-section-umsatzsteuer-grundlagen {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.related-content-umsatzsteuer-grundlagen {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.related-title-umsatzsteuer-grundlagen {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  text-align: center;
  margin-bottom: 1rem;
}

.related-cards-umsatzsteuer-grundlagen {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.related-card-umsatzsteuer-grundlagen {
  flex: 1 1 calc(33.333% - 1.5rem);
  min-width: 300px;
  max-width: 380px;
  background: var(--color-bg-card);
  border: 1px solid rgba(255, 255, 255, 0.1);
  border-radius: var(--radius-lg);
  overflow: hidden;
  transition: all var(--transition-base);
  backdrop-filter: blur(10px);
  display: flex;
  flex-direction: column;
}

.related-card-umsatzsteuer-grundlagen:hover {
  background: var(--color-bg-card-hover);
  border-color: rgba(255, 255, 255, 0.15);
  box-shadow: var(--shadow-lg);
  transform: translateY(-4px);
}

.related-image-umsatzsteuer-grundlagen {
  width: 100%;
  height: 200px;
  overflow: hidden;
}

.related-img-umsatzsteuer-grundlagen {
  width: 100%;
  height: 100%;
  object-fit: cover;
  display: block;
  transition: transform var(--transition-base);
}

.related-card-umsatzsteuer-grundlagen:hover .related-img-umsatzsteuer-grundlagen {
  transform: scale(1.05);
}

.related-body-umsatzsteuer-grundlagen {
  padding: clamp(1.5rem, 3vw, 2rem);
  display: flex;
  flex-direction: column;
  gap: 1rem;
  flex: 1;
}

.related-card-title-umsatzsteuer-grundlagen {
  font-size: 1.1rem;
  font-weight: 600;
  color: var(--color-text-primary);
  line-height: 1.4;
}

.related-card-text-umsatzsteuer-grundlagen {
  font-size: 0.95rem;
  color: var(--color-text-secondary);
  line-height: 1.6;
  flex: 1;
}

.related-link-umsatzsteuer-grundlagen {
  font-size: 0.95rem;
  font-weight: 600;
  color: var(--color-primary);
  transition: color var(--transition-base);
  text-decoration: none;
  align-self: flex-start;
}

.related-link-umsatzsteuer-grundlagen:hover {
  color: var(--color-primary-hover);
}

@media (max-width: 1024px) {
  .related-card-umsatzsteuer-grundlagen {
    flex: 1 1 calc(50% - 1.5rem);
  }
}

@media (max-width: 768px) {
  .related-card-umsatzsteuer-grundlagen {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.disclaimer-section-umsatzsteuer-grundlagen {
  background: var(--color-bg-primary);
  padding: clamp(2rem, 6vw, 4rem) 0;
  overflow: hidden;
  border-top: 1px solid rgba(255, 255, 255, 0.05);
}

.disclaimer-content-umsatzsteuer-grundlagen {
  max-width: 800px;
  margin: 0 auto;
  background: rgba(249, 115, 22, 0.05);
  border-left: 3px solid var(--color-primary);
  padding: clamp(1.5rem, 3vw, 2rem);
  border-radius: var(--radius-md);
}

.disclaimer-title-umsatzsteuer-grundlagen {
  font-size: 1.1rem;
  font-weight: 600;
  color: var(--color-primary);
  margin-bottom: 0.75rem;
}

.disclaimer-text-umsatzsteuer-grundlagen {
  font-size: 0.95rem;
  color: var(--color-text-secondary);
  line-height: 1.7;
}

@media (max-width: 768px) {
  .hero-section-umsatzsteuer-grundlagen,
  .intro-section-umsatzsteuer-grundlagen,
  .fundamentals-section-umsatzsteuer-grundlagen,
  .calculation-section-umsatzsteuer-grundlagen,
  .eligibility-section-umsatzsteuer-grundlagen,
  .practical-section-umsatzsteuer-grundlagen,
  .conclusion-section-umsatzsteuer-grundlagen,
  .related-section-umsatzsteuer-grundlagen,
  .disclaimer-section-umsatzsteuer-grundlagen {
    padding: clamp(2rem, 6vw, 3rem) 0;
  }
}

@media (max-width: 480px) {
  .breadcrumbs-umsatzsteuer-grundlagen {
    font-size: 0.7rem;
    gap: 0.25rem;
  }

  .meta-item-umsatzsteuer-grundlagen {
    font-size: 0.85rem;
  }

  .hero-meta-umsatzsteuer-grundlagen {
    gap: 1rem;
  }
}

.main-vorsteuerabzug-umsatzsteuer {
  width: 100%;
  background: #0f172a;
  color: #ffffff;
  font-family: var(--font-primary);
}

.hero-section-vorsteuerabzug-umsatzsteuer {
  background: #0f172a;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.hero-section-vorsteuerabzug-umsatzsteuer .container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
}

.breadcrumbs-vorsteuerabzug-umsatzsteuer {
  display: flex;
  align-items: center;
  gap: 0.5rem;
  margin-bottom: clamp(2rem, 4vw, 3rem);
  font-size: clamp(0.75rem, 1vw, 0.95rem);
}

.breadcrumbs-vorsteuerabzug-umsatzsteuer a {
  color: #f97316;
  text-decoration: none;
  transition: color 0.3s ease;
}

.breadcrumbs-vorsteuerabzug-umsatzsteuer a:hover {
  color: #fed7aa;
  text-decoration: underline;
}

.breadcrumb-separator-vorsteuerabzug-umsatzsteuer {
  color: #64748b;
}

.breadcrumb-current-vorsteuerabzug-umsatzsteuer {
  color: #cbd5e1;
}

.hero-content-vorsteuerabzug-umsatzsteuer {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 5vw, 4rem);
  align-items: center;
}

.hero-text-wrapper-vorsteuerabzug-umsatzsteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-image-wrapper-vorsteuerabzug-umsatzsteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-title-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(2.25rem, 5vw, 3.75rem);
  font-weight: 700;
  color: #ffffff;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.2;
  letter-spacing: -0.02em;
}

.hero-subtitle-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(1rem, 1.5vw, 1.25rem);
  color: #cbd5e1;
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
  line-height: 1.7;
}

.hero-meta-vorsteuerabzug-umsatzsteuer {
  display: flex;
  flex-direction: row;
  gap: clamp(1rem, 2vw, 2rem);
  flex-wrap: wrap;
}

.meta-item-vorsteuerabzug-umsatzsteuer {
  display: flex;
  align-items: center;
  gap: 0.5rem;
  font-size: 0.95rem;
  color: #94a3af;
}

.meta-item-vorsteuerabzug-umsatzsteuer i {
  color: #f97316;
  font-size: 1rem;
}

.hero-image-vorsteuerabzug-umsatzsteuer {
  width: 100%;
  height: auto;
  max-height: 450px;
  object-fit: cover;
  border-radius: 12px;
  display: block;
}

@media (max-width: 768px) {
  .hero-content-vorsteuerabzug-umsatzsteuer {
    flex-direction: column;
    gap: clamp(1.5rem, 3vw, 2rem);
  }

  .hero-text-wrapper-vorsteuerabzug-umsatzsteuer,
  .hero-image-wrapper-vorsteuerabzug-umsatzsteuer {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .hero-image-vorsteuerabzug-umsatzsteuer {
    max-height: 350px;
  }
}

.intro-section-vorsteuerabzug-umsatzsteuer {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.intro-section-vorsteuerabzug-umsatzsteuer .container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
}

.intro-content-vorsteuerabzug-umsatzsteuer {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 5vw, 4rem);
  align-items: center;
}

.intro-text-column-vorsteuerabzug-umsatzsteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-image-column-vorsteuerabzug-umsatzsteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-title-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  font-weight: 700;
  color: #0f172a;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.2;
}

.intro-text-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(0.95rem, 1vw, 1.125rem);
  color: #374151;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.8;
}

.intro-image-vorsteuerabzug-umsatzsteuer {
  width: 100%;
  height: auto;
  max-height: 450px;
  object-fit: cover;
  border-radius: 12px;
  display: block;
}

@media (max-width: 768px) {
  .intro-content-vorsteuerabzug-umsatzsteuer {
    flex-direction: column;
    gap: clamp(1.5rem, 3vw, 2rem);
  }

  .intro-text-column-vorsteuerabzug-umsatzsteuer,
  .intro-image-column-vorsteuerabzug-umsatzsteuer {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.principles-section-vorsteuerabzug-umsatzsteuer {
  background: #1e293b;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.principles-section-vorsteuerabzug-umsatzsteuer .container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
}

.principles-content-vorsteuerabzug-umsatzsteuer {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 5vw, 4rem);
  align-items: flex-start;
}

.principles-text-column-vorsteuerabzug-umsatzsteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.principles-image-column-vorsteuerabzug-umsatzsteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.principles-title-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  font-weight: 700;
  color: #ffffff;
  margin-bottom: clamp(1.5rem, 3vw, 2.5rem);
  line-height: 1.2;
}

.principles-card-vorsteuerabzug-umsatzsteuer {
  background: rgba(255, 255, 255, 0.05);
  border: 1px solid rgba(255, 255, 255, 0.1);
  border-radius: 12px;
  padding: clamp(1.5rem, 3vw, 2rem);
  margin-bottom: clamp(1.5rem, 2vw, 2rem);
  transition: all 0.3s ease;
}

.principles-card-vorsteuerabzug-umsatzsteuer:hover {
  background: rgba(255, 255, 255, 0.08);
  border-color: rgba(249, 115, 22, 0.3);
}

.principles-card-title-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(1.1rem, 2vw, 1.3rem);
  font-weight: 600;
  color: #f97316;
  margin-bottom: 0.75rem;
}

.principles-card-text-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(0.95rem, 1vw, 1.1rem);
  color: #cbd5e1;
  line-height: 1.7;
}

.principles-image-vorsteuerabzug-umsatzsteuer {
  width: 100%;
  height: auto;
  max-height: 450px;
  object-fit: cover;
  border-radius: 12px;
  display: block;
}

@media (max-width: 768px) {
  .principles-content-vorsteuerabzug-umsatzsteuer {
    flex-direction: column;
    gap: clamp(1.5rem, 3vw, 2rem);
  }

  .principles-text-column-vorsteuerabzug-umsatzsteuer,
  .principles-image-column-vorsteuerabzug-umsatzsteuer {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.requirements-section-vorsteuerabzug-umsatzsteuer {
  background: #f8fafc;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.requirements-section-vorsteuerabzug-umsatzsteuer .container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
}

.requirements-content-vorsteuerabzug-umsatzsteuer {
  width: 100%;
}

.requirements-title-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  font-weight: 700;
  color: #0f172a;
  margin-bottom: clamp(2rem, 4vw, 3rem);
  text-align: center;
}

.requirements-wrapper-vorsteuerabzug-umsatzsteuer {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 5vw, 4rem);
  align-items: flex-start;
}

.requirements-checklist-vorsteuerabzug-umsatzsteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.requirements-image-vorsteuerabzug-umsatzsteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.checklist-item-vorsteuerabzug-umsatzsteuer {
  display: flex;
  flex-direction: row;
  gap: 1.5rem;
  margin-bottom: clamp(1.5rem, 2vw, 2rem);
  padding: clamp(1rem, 2vw, 1.5rem);
  background: #ffffff;
  border-radius: 10px;
  border-left: 4px solid #f97316;
  transition: all 0.3s ease;
}

.checklist-item-vorsteuerabzug-umsatzsteuer:hover {
  box-shadow: 0 4px 12px rgba(15, 23, 42, 0.1);
  transform: translateX(4px);
}

.checklist-icon-vorsteuerabzug-umsatzsteuer {
  font-size: 1.5rem;
  color: #f97316;
  flex-shrink: 0;
  font-weight: bold;
}

.checklist-content-vorsteuerabzug-umsatzsteuer {
  flex: 1;
}

.checklist-title-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(1rem, 1.5vw, 1.15rem);
  font-weight: 600;
  color: #0f172a;
  margin-bottom: 0.5rem;
}

.checklist-text-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  color: #475569;
  line-height: 1.6;
}

.requirements-image-vorsteuerabzug-umsatzsteuer {
  width: 100%;
  height: auto;
  max-height: 450px;
  object-fit: cover;
  border-radius: 12px;
  display: block;
}

@media (max-width: 768px) {
  .requirements-wrapper-vorsteuerabzug-umsatzsteuer {
    flex-direction: column;
    gap: clamp(1.5rem, 3vw, 2rem);
  }

  .requirements-checklist-vorsteuerabzug-umsatzsteuer,
  .requirements-image-vorsteuerabzug-umsatzsteuer {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.accounting-section-vorsteuerabzug-umsatzsteuer {
  background: #0f172a;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.accounting-section-vorsteuerabzug-umsatzsteuer .container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
}

.accounting-content-vorsteuerabzug-umsatzsteuer {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 5vw, 4rem);
  align-items: flex-start;
}

.accounting-text-column-vorsteuerabzug-umsatzsteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.accounting-image-column-vorsteuerabzug-umsatzsteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.accounting-title-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  font-weight: 700;
  color: #ffffff;
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
  line-height: 1.2;
}

.accounting-text-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(0.95rem, 1vw, 1.125rem);
  color: #cbd5e1;
  margin-bottom: clamp(1.5rem, 2vw, 2rem);
  line-height: 1.8;
}

.accounting-step-vorsteuerabzug-umsatzsteuer {
  display: flex;
  flex-direction: row;
  gap: clamp(1.5rem, 3vw, 2rem);
  margin-bottom: clamp(1.5rem, 2vw, 2rem);
  padding: clamp(1.5rem, 2vw, 2rem);
  background: rgba(249, 115, 22, 0.1);
  border: 1px solid rgba(249, 115, 22, 0.2);
  border-radius: 12px;
}

.step-number-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(2rem, 3vw, 2.5rem);
  font-weight: 800;
  color: #f97316;
  flex-shrink: 0;
}

.step-content-vorsteuerabzug-umsatzsteuer {
  flex: 1;
}

.step-title-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(1.1rem, 2vw, 1.3rem);
  font-weight: 600;
  color: #ffffff;
  margin-bottom: 0.75rem;
}

.step-text-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  color: #cbd5e1;
  line-height: 1.7;
}

.accounting-image-vorsteuerabzug-umsatzsteuer {
  width: 100%;
  height: auto;
  max-height: 450px;
  object-fit: cover;
  border-radius: 12px;
  display: block;
}

@media (max-width: 768px) {
  .accounting-content-vorsteuerabzug-umsatzsteuer {
    flex-direction: column;
    gap: clamp(1.5rem, 3vw, 2rem);
  }

  .accounting-text-column-vorsteuerabzug-umsatzsteuer,
  .accounting-image-column-vorsteuerabzug-umsatzsteuer {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.special-cases-section-vorsteuerabzug-umsatzsteuer {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.special-cases-section-vorsteuerabzug-umsatzsteuer .container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
}

.special-cases-content-vorsteuerabzug-umsatzsteuer {
  width: 100%;
}

.special-cases-title-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  font-weight: 700;
  color: #0f172a;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  text-align: center;
}

.special-cases-intro-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(0.95rem, 1vw, 1.125rem);
  color: #475569;
  text-align: center;
  margin-bottom: clamp(2rem, 4vw, 3rem);
  line-height: 1.7;
}

.special-cases-grid-vorsteuerabzug-umsatzsteuer {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.special-case-card-vorsteuerabzug-umsatzsteuer {
  flex: 1 1 calc(50% - 1rem);
  min-width: 280px;
  max-width: 380px;
  background: #f8fafc;
  border: 1px solid #e2e8f0;
  border-radius: 12px;
  padding: clamp(1.5rem, 2vw, 2rem);
  transition: all 0.3s ease;
}

.special-case-card-vorsteuerabzug-umsatzsteuer:hover {
  background: #ffffff;
  border-color: #f97316;
  box-shadow: 0 4px 15px rgba(249, 115, 22, 0.15);
  transform: translateY(-4px);
}

.card-title-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(1.05rem, 1.5vw, 1.25rem);
  font-weight: 600;
  color: #0f172a;
  margin-bottom: 0.75rem;
}

.card-text-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  color: #475569;
  line-height: 1.7;
}

@media (max-width: 768px) {
  .special-case-card-vorsteuerabzug-umsatzsteuer {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.practical-section-vorsteuerabzug-umsatzsteuer {
  background: #1e293b;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.practical-section-vorsteuerabzug-umsatzsteuer .container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
}

.practical-content-vorsteuerabzug-umsatzsteuer {
  width: 100%;
}

.practical-title-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  font-weight: 700;
  color: #ffffff;
  margin-bottom: clamp(2rem, 4vw, 3rem);
  text-align: center;
}

.practical-tips-vorsteuerabzug-umsatzsteuer {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 2vw, 2rem);
}

.tip-item-vorsteuerabzug-umsatzsteuer {
  display: flex;
  flex-direction: row;
  gap: clamp(1.5rem, 2vw, 2rem);
  padding: clamp(1.5rem, 2vw, 2rem);
  background: rgba(255, 255, 255, 0.05);
  border: 1px solid rgba(255, 255, 255, 0.1);
  border-radius: 12px;
  transition: all 0.3s ease;
}

.tip-item-vorsteuerabzug-umsatzsteuer:hover {
  background: rgba(255, 255, 255, 0.08);
  border-color: rgba(249, 115, 22, 0.3);
}

.tip-icon-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(1.5rem, 2vw, 2rem);
  flex-shrink: 0;
  display: flex;
  align-items: center;
  justify-content: center;
}

.tip-content-vorsteuerabzug-umsatzsteuer {
  flex: 1;
}

.tip-title-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(1.05rem, 1.5vw, 1.25rem);
  font-weight: 600;
  color: #ffffff;
  margin-bottom: 0.75rem;
}

.tip-text-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  color: #cbd5e1;
  line-height: 1.7;
}

.conclusion-section-vorsteuerabzug-umsatzsteuer {
  background: #0f172a;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.conclusion-section-vorsteuerabzug-umsatzsteuer .container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
}

.conclusion-content-vorsteuerabzug-umsatzsteuer {
  width: 100%;
  max-width: 900px;
  margin: 0 auto;
  text-align: center;
}

.conclusion-title-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  font-weight: 700;
  color: #ffffff;
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
}

.conclusion-text-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(0.95rem, 1vw, 1.125rem);
  color: #cbd5e1;
  margin-bottom: clamp(1.5rem, 2vw, 2rem);
  line-height: 1.8;
}

.conclusion-highlight-vorsteuerabzug-umsatzsteuer {
  background: rgba(249, 115, 22, 0.1);
  border: 1px solid rgba(249, 115, 22, 0.3);
  border-radius: 12px;
  padding: clamp(1.5rem, 2vw, 2rem);
  margin-top: clamp(1.5rem, 2vw, 2rem);
}

.highlight-text-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(0.95rem, 1vw, 1.125rem);
  color: #fed7aa;
  line-height: 1.8;
  font-weight: 500;
}

.related-section-vorsteuerabzug-umsatzsteuer {
  background: #f8fafc;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.related-section-vorsteuerabzug-umsatzsteuer .container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
}

.related-content-vorsteuerabzug-umsatzsteuer {
  width: 100%;
}

.related-title-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  font-weight: 700;
  color: #0f172a;
  margin-bottom: clamp(2rem, 4vw, 3rem);
  text-align: center;
}

.related-cards-vorsteuerabzug-umsatzsteuer {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.related-card-vorsteuerabzug-umsatzsteuer {
  flex: 1 1 calc(33.333% - 1rem);
  min-width: 280px;
  max-width: 380px;
  background: #ffffff;
  border: 1px solid #e2e8f0;
  border-radius: 12px;
  overflow: hidden;
  transition: all 0.3s ease;
  display: flex;
  flex-direction: column;
}

.related-card-vorsteuerabzug-umsatzsteuer:hover {
  border-color: #f97316;
  box-shadow: 0 8px 20px rgba(15, 23, 42, 0.12);
  transform: translateY(-4px);
}

.related-card-image-vorsteuerabzug-umsatzsteuer {
  width: 100%;
  height: 200px;
  overflow: hidden;
  background: #e2e8f0;
}

.related-card-image-vorsteuerabzug-umsatzsteuer img {
  width: 100%;
  height: 100%;
  object-fit: cover;
  transition: transform 0.3s ease;
}

.related-card-vorsteuerabzug-umsatzsteuer:hover .related-card-image-vorsteuerabzug-umsatzsteuer img {
  transform: scale(1.05);
}

.related-card-content-vorsteuerabzug-umsatzsteuer {
  padding: clamp(1.5rem, 2vw, 2rem);
  flex: 1;
  display: flex;
  flex-direction: column;
}

.related-card-title-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(1.05rem, 1.5vw, 1.25rem);
  font-weight: 600;
  color: #0f172a;
  margin-bottom: 0.75rem;
  line-height: 1.3;
}

.related-card-text-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  color: #475569;
  margin-bottom: 1rem;
  line-height: 1.6;
  flex: 1;
}

.related-card-link-vorsteuerabzug-umsatzsteuer {
  color: #f97316;
  font-weight: 600;
  font-size: 0.95rem;
  text-decoration: none;
  transition: color 0.3s ease;
}

.related-card-link-vorsteuerabzug-umsatzsteuer:hover {
  color: #ea580c;
  text-decoration: underline;
}

@media (max-width: 768px) {
  .related-card-vorsteuerabzug-umsatzsteuer {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.disclaimer-section-vorsteuerabzug-umsatzsteuer {
  background: #0f172a;
  padding: clamp(2rem, 6vw, 4rem) 0;
  overflow: hidden;
  border-top: 1px solid rgba(255, 255, 255, 0.1);
}

.disclaimer-section-vorsteuerabzug-umsatzsteuer .container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
}

.disclaimer-content-vorsteuerabzug-umsatzsteuer {
  max-width: 800px;
  margin: 0 auto;
}

.disclaimer-title-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(1.25rem, 2vw, 1.5rem);
  font-weight: 600;
  color: #f97316;
  margin-bottom: 1rem;
}

.disclaimer-text-vorsteuerabzug-umsatzsteuer {
  font-size: clamp(0.875rem, 0.95vw, 1rem);
  color: #cbd5e1;
  line-height: 1.7;
}

@media (max-width: 768px) {
  .hero-section-vorsteuerabzug-umsatzsteuer,
  .intro-section-vorsteuerabzug-umsatzsteuer,
  .principles-section-vorsteuerabzug-umsatzsteuer,
  .requirements-section-vorsteuerabzug-umsatzsteuer,
  .accounting-section-vorsteuerabzug-umsatzsteuer,
  .special-cases-section-vorsteuerabzug-umsatzsteuer,
  .practical-section-vorsteuerabzug-umsatzsteuer,
  .conclusion-section-vorsteuerabzug-umsatzsteuer,
  .related-section-vorsteuerabzug-umsatzsteuer,
  .disclaimer-section-vorsteuerabzug-umsatzsteuer {
    padding: clamp(2rem, 4vw, 3rem) 0;
  }

  .hero-meta-vorsteuerabzug-umsatzsteuer {
    flex-direction: column;
    gap: 0.75rem;
  }

  .meta-item-vorsteuerabzug-umsatzsteuer {
    font-size: 0.85rem;
  }

  .checklist-item-vorsteuerabzug-umsatzsteuer {
    flex-direction: column;
    gap: 1rem;
  }

  .tip-item-vorsteuerabzug-umsatzsteuer {
    flex-direction: column;
    gap: 1rem;
  }
}

.main-innergemeinschaftliche-lieferungen {
  background: #f8fafc;
  color: #1e293b;
  font-family: 'Inter', sans-serif;
  overflow: hidden;
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block;
}

.hero-section-innergemeinschaftliche-lieferungen {
  background: linear-gradient(135deg, #0f172a 0%, #1e293b 100%);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.breadcrumbs-innergemeinschaftliche-lieferungen {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 0.5rem;
  margin-bottom: 2rem;
  font-size: 0.875rem;
}

.breadcrumbs-innergemeinschaftliche-lieferungen a {
  color: #cbd5e1;
  text-decoration: none;
  transition: color 0.2s ease;
}

.breadcrumbs-innergemeinschaftliche-lieferungen a:hover {
  color: #f97316;
}

.breadcrumb-divider-innergemeinschaftliche-lieferungen {
  color: #64748b;
}

.breadcrumb-current-innergemeinschaftliche-lieferungen {
  color: #f97316;
  font-weight: 600;
}

.hero-content-innergemeinschaftliche-lieferungen {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.hero-text-wrapper-innergemeinschaftliche-lieferungen {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-title-innergemeinschaftliche-lieferungen {
  font-size: clamp(2rem, 5vw, 3.5rem);
  font-weight: 700;
  color: #ffffff;
  margin-bottom: 1rem;
  line-height: 1.2;
}

.hero-subtitle-innergemeinschaftliche-lieferungen {
  font-size: clamp(1rem, 2vw, 1.25rem);
  color: #cbd5e1;
  margin-bottom: 2rem;
  line-height: 1.6;
}

.hero-meta-innergemeinschaftliche-lieferungen {
  display: flex;
  flex-wrap: wrap;
  gap: 1.5rem;
  margin-top: 2rem;
}

.meta-item-innergemeinschaftliche-lieferungen {
  display: flex;
  flex-direction: column;
  gap: 0.25rem;
}

.meta-label-innergemeinschaftliche-lieferungen {
  font-size: 0.75rem;
  color: #94a3af;
  text-transform: uppercase;
  letter-spacing: 0.5px;
}

.meta-value-innergemeinschaftliche-lieferungen {
  font-size: 0.95rem;
  color: #f97316;
  font-weight: 600;
}

.hero-image-wrapper-innergemeinschaftliche-lieferungen {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-image-innergemeinschaftliche-lieferungen {
  width: 100%;
  height: auto;
  border-radius: 12px;
  display: block;
  max-height: 400px;
  object-fit: cover;
}

@media (max-width: 768px) {
  .hero-content-innergemeinschaftliche-lieferungen {
    flex-direction: column;
  }

  .hero-text-wrapper-innergemeinschaftliche-lieferungen,
  .hero-image-wrapper-innergemeinschaftliche-lieferungen {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .hero-title-innergemeinschaftliche-lieferungen {
    font-size: 1.75rem;
  }

  .hero-subtitle-innergemeinschaftliche-lieferungen {
    font-size: 1rem;
  }
}

.intro-section-innergemeinschaftliche-lieferungen {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.intro-content-innergemeinschaftliche-lieferungen {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.intro-text-innergemeinschaftliche-lieferungen {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-title-innergemeinschaftliche-lieferungen {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: #0f172a;
  margin-bottom: 1.5rem;
}

.intro-paragraph-innergemeinschaftliche-lieferungen {
  color: #475569;
  font-size: clamp(0.875rem, 1vw, 1rem);
  line-height: 1.8;
  margin-bottom: 1.25rem;
}

.intro-image-innergemeinschaftliche-lieferungen {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-img-innergemeinschaftliche-lieferungen {
  width: 100%;
  height: auto;
  border-radius: 12px;
  display: block;
  max-height: 350px;
  object-fit: cover;
}

@media (max-width: 768px) {
  .intro-content-innergemeinschaftliche-lieferungen {
    flex-direction: column;
  }

  .intro-text-innergemeinschaftliche-lieferungen,
  .intro-image-innergemeinschaftliche-lieferungen {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.requirements-section-innergemeinschaftliche-lieferungen {
  background: #f1f5f9;
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.requirements-title-innergemeinschaftliche-lieferungen {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: #0f172a;
  margin-bottom: 2rem;
  text-align: center;
}

.requirements-wrapper-innergemeinschaftliche-lieferungen {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: flex-start;
}

.requirements-text-innergemeinschaftliche-lieferungen {
  flex: 1 1 50%;
  max-width: 50%;
}

.requirements-paragraph-innergemeinschaftliche-lieferungen {
  color: #475569;
  font-size: clamp(0.875rem, 1vw, 1rem);
  line-height: 1.8;
  margin-bottom: 1.5rem;
}

.requirement-list-innergemeinschaftliche-lieferungen {
  display: flex;
  flex-direction: column;
  gap: 1.5rem;
}

.requirement-item-innergemeinschaftliche-lieferungen {
  background: #ffffff;
  padding: 1.5rem;
  border-radius: 8px;
  border-left: 4px solid #f97316;
}

.requirement-item-title-innergemeinschaftliche-lieferungen {
  font-size: 1rem;
  font-weight: 600;
  color: #0f172a;
  margin-bottom: 0.5rem;
}

.requirement-item-text-innergemeinschaftliche-lieferungen {
  color: #475569;
  font-size: 0.9rem;
  line-height: 1.6;
}

.requirements-image-innergemeinschaftliche-lieferungen {
  flex: 1 1 50%;
  max-width: 50%;
}

.requirements-img-innergemeinschaftliche-lieferungen {
  width: 100%;
  height: auto;
  border-radius: 12px;
  display: block;
  max-height: 400px;
  object-fit: cover;
}

@media (max-width: 768px) {
  .requirements-wrapper-innergemeinschaftliche-lieferungen {
    flex-direction: column;
  }

  .requirements-text-innergemeinschaftliche-lieferungen,
  .requirements-image-innergemeinschaftliche-lieferungen {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.reverse-charge-section-innergemeinschaftliche-lieferungen {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.reverse-charge-title-innergemeinschaftliche-lieferungen {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: #0f172a;
  margin-bottom: 2rem;
  text-align: center;
}

.reverse-charge-wrapper-innergemeinschaftliche-lieferungen {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.reverse-charge-image-innergemeinschaftliche-lieferungen {
  flex: 1 1 50%;
  max-width: 50%;
}

.reverse-charge-img-innergemeinschaftliche-lieferungen {
  width: 100%;
  height: auto;
  border-radius: 12px;
  display: block;
  max-height: 400px;
  object-fit: cover;
}

.reverse-charge-text-innergemeinschaftliche-lieferungen {
  flex: 1 1 50%;
  max-width: 50%;
}

.reverse-charge-paragraph-innergemeinschaftliche-lieferungen {
  color: #475569;
  font-size: clamp(0.875rem, 1vw, 1rem);
  line-height: 1.8;
  margin-bottom: 1.5rem;
}

.reverse-charge-steps-innergemeinschaftliche-lieferungen {
  display: flex;
  flex-direction: column;
  gap: 1.5rem;
}

.step-item-innergemeinschaftliche-lieferungen {
  display: flex;
  flex-direction: row;
  gap: 1.5rem;
  align-items: flex-start;
}

.step-number-innergemeinschaftliche-lieferungen {
  font-size: 2rem;
  font-weight: 800;
  color: #f97316;
  min-width: 60px;
  line-height: 1;
}

.step-content-innergemeinschaftliche-lieferungen {
  flex: 1;
}

.step-title-innergemeinschaftliche-lieferungen {
  font-size: 1rem;
  font-weight: 600;
  color: #0f172a;
  margin-bottom: 0.5rem;
}

.step-text-innergemeinschaftliche-lieferungen {
  color: #475569;
  font-size: 0.9rem;
  line-height: 1.6;
}

@media (max-width: 768px) {
  .reverse-charge-wrapper-innergemeinschaftliche-lieferungen {
    flex-direction: column;
  }

  .reverse-charge-image-innergemeinschaftliche-lieferungen,
  .reverse-charge-text-innergemeinschaftliche-lieferungen {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .step-number-innergemeinschaftliche-lieferungen {
    font-size: 1.5rem;
    min-width: 50px;
  }
}

.documentation-section-innergemeinschaftliche-lieferungen {
  background: #f1f5f9;
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.documentation-title-innergemeinschaftliche-lieferungen {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: #0f172a;
  margin-bottom: 2rem;
  text-align: center;
}

.documentation-wrapper-innergemeinschaftliche-lieferungen {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.documentation-text-innergemeinschaftliche-lieferungen {
  flex: 1 1 50%;
  max-width: 50%;
}

.documentation-paragraph-innergemeinschaftliche-lieferungen {
  color: #475569;
  font-size: clamp(0.875rem, 1vw, 1rem);
  line-height: 1.8;
  margin-bottom: 1.5rem;
}

.documentation-subtitle-innergemeinschaftliche-lieferungen {
  font-size: 1.1rem;
  font-weight: 600;
  color: #0f172a;
  margin: 1.5rem 0 1rem 0;
}

.documentation-list-innergemeinschaftliche-lieferungen {
  list-style: none;
  margin: 0 0 1.5rem 0;
  padding: 0;
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
}

.documentation-list-item-innergemeinschaftliche-lieferungen {
  color: #475569;
  font-size: 0.9rem;
  line-height: 1.6;
  padding-left: 1.5rem;
  position: relative;
}

.documentation-list-item-innergemeinschaftliche-lieferungen::before {
  content: "";
  position: absolute;
  left: 0;
  color: #f97316;
  font-weight: 700;
}

.documentation-image-innergemeinschaftliche-lieferungen {
  flex: 1 1 50%;
  max-width: 50%;
}

.documentation-img-innergemeinschaftliche-lieferungen {
  width: 100%;
  height: auto;
  border-radius: 12px;
  display: block;
  max-height: 400px;
  object-fit: cover;
}

@media (max-width: 768px) {
  .documentation-wrapper-innergemeinschaftliche-lieferungen {
    flex-direction: column;
  }

  .documentation-text-innergemeinschaftliche-lieferungen,
  .documentation-image-innergemeinschaftliche-lieferungen {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.zusammenfassung-section-innergemeinschaftliche-lieferungen {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.zusammenfassung-title-innergemeinschaftliche-lieferungen {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: #0f172a;
  margin-bottom: 2rem;
  text-align: center;
}

.zusammenfassung-wrapper-innergemeinschaftliche-lieferungen {
  display: flex;
  flex-direction: column;
  gap: 2rem;
}

.zusammenfassung-cards-innergemeinschaftliche-lieferungen {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1rem, 2vw, 1.5rem);
  justify-content: center;
}

.summary-card-innergemeinschaftliche-lieferungen {
  flex: 1 1 calc(33.333% - 1rem);
  min-width: 250px;
  max-width: 350px;
  background: #f1f5f9;
  padding: 1.5rem;
  border-radius: 8px;
  border-left: 4px solid #f97316;
}

.summary-card-title-innergemeinschaftliche-lieferungen {
  font-size: 1rem;
  font-weight: 600;
  color: #0f172a;
  margin-bottom: 0.75rem;
}

.summary-card-text-innergemeinschaftliche-lieferungen {
  color: #475569;
  font-size: 0.9rem;
  line-height: 1.6;
}

.zusammenfassung-highlight-innergemeinschaftliche-lieferungen {
  margin-top: 1rem;
}

.highlight-quote-innergemeinschaftliche-lieferungen {
  background: #0f172a;
  border-left: 4px solid #f97316;
  padding: 2rem;
  border-radius: 8px;
  margin: 0;
}

.highlight-quote-text-innergemeinschaftliche-lieferungen {
  color: #cbd5e1;
  font-size: clamp(0.95rem, 1vw, 1.1rem);
  line-height: 1.8;
  font-style: italic;
  margin: 0;
}

@media (max-width: 768px) {
  .summary-card-innergemeinschaftliche-lieferungen {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.hinweis-section-innergemeinschaftliche-lieferungen {
  background: #f1f5f9;
  padding: clamp(2.5rem, 6vw, 4rem) 0;
  overflow: hidden;
}

.hinweis-content-innergemeinschaftliche-lieferungen {
  background: #ffffff;
  border-left: 4px solid #f97316;
  padding: clamp(1.5rem, 3vw, 2.5rem);
  border-radius: 8px;
}

.hinweis-title-innergemeinschaftliche-lieferungen {
  font-size: 1.25rem;
  font-weight: 600;
  color: #0f172a;
  margin-bottom: 1rem;
}

.hinweis-text-innergemeinschaftliche-lieferungen {
  color: #475569;
  font-size: clamp(0.875rem, 1vw, 0.95rem);
  line-height: 1.8;
  margin: 0;
}

.related-section-innergemeinschaftliche-lieferungen {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.related-title-innergemeinschaftliche-lieferungen {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: #0f172a;
  margin-bottom: 2.5rem;
  text-align: center;
}

.related-cards-innergemeinschaftliche-lieferungen {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.related-card-innergemeinschaftliche-lieferungen {
  flex: 1 1 300px;
  max-width: 380px;
  background: #f1f5f9;
  border-radius: 8px;
  overflow: hidden;
  transition: all 0.3s ease;
}

.related-card-innergemeinschaftliche-lieferungen:hover {
  transform: translateY(-4px);
  box-shadow: 0 8px 16px rgba(15, 23, 42, 0.1);
}

.related-card-image-innergemeinschaftliche-lieferungen {
  width: 100%;
  height: 200px;
  overflow: hidden;
  background: #e2e8f0;
}

.related-card-img-innergemeinschaftliche-lieferungen {
  width: 100%;
  height: 100%;
  object-fit: cover;
  transition: transform 0.3s ease;
}

.related-card-innergemeinschaftliche-lieferungen:hover .related-card-img-innergemeinschaftliche-lieferungen {
  transform: scale(1.05);
}

.related-card-body-innergemeinschaftliche-lieferungen {
  padding: 1.5rem;
}

.related-card-title-innergemeinschaftliche-lieferungen {
  font-size: 1.1rem;
  font-weight: 600;
  color: #0f172a;
  margin-bottom: 0.75rem;
  line-height: 1.4;
}

.related-card-description-innergemeinschaftliche-lieferungen {
  color: #475569;
  font-size: 0.9rem;
  line-height: 1.6;
  margin-bottom: 1rem;
}

.related-card-link-innergemeinschaftliche-lieferungen {
  color: #f97316;
  text-decoration: none;
  font-weight: 600;
  font-size: 0.9rem;
  transition: color 0.2s ease;
}

.related-card-link-innergemeinschaftliche-lieferungen:hover {
  color: #ea580c;
}

@media (max-width: 768px) {
  .related-card-innergemeinschaftliche-lieferungen {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .related-card-image-innergemeinschaftliche-lieferungen {
    height: 180px;
  }
}

@media (max-width: 480px) {
  .hero-section-innergemeinschaftliche-lieferungen {
    padding: 2rem 0;
  }

  .intro-section-innergemeinschaftliche-lieferungen,
  .requirements-section-innergemeinschaftliche-lieferungen,
  .reverse-charge-section-innergemeinschaftliche-lieferungen,
  .documentation-section-innergemeinschaftliche-lieferungen,
  .zusammenfassung-section-innergemeinschaftliche-lieferungen,
  .related-section-innergemeinschaftliche-lieferungen {
    padding: 2rem 0;
  }

  .hero-title-innergemeinschaftliche-lieferungen {
    font-size: 1.5rem;
  }

  .intro-title-innergemeinschaftliche-lieferungen,
  .requirements-title-innergemeinschaftliche-lieferungen,
  .reverse-charge-title-innergemeinschaftliche-lieferungen,
  .documentation-title-innergemeinschaftliche-lieferungen,
  .zusammenfassung-title-innergemeinschaftliche-lieferungen,
  .related-title-innergemeinschaftliche-lieferungen {
    font-size: 1.4rem;
  }

  .step-number-innergemeinschaftliche-lieferungen {
    font-size: 1.25rem;
    min-width: 40px;
  }

  .hero-meta-innergemeinschaftliche-lieferungen {
    flex-direction: column;
    gap: 1rem;
  }
}

.umsatzsteuer-foundation-about {
  background: var(--color-bg-primary);
  color: var(--color-text-primary);
  font-family: var(--font-primary);
  overflow: hidden;
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block !important;
}

.expertise-header-about {
  padding: clamp(3rem, 8vw, 6rem) 0;
  text-align: center;
  overflow: hidden;
}

.expertise-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
  align-items: center;
}

.expertise-title-about {
  font-family: var(--font-heading);
  font-size: clamp(2rem, 5vw, 3.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.expertise-subtitle-about {
  font-size: clamp(1rem, 2vw, 1.25rem);
  color: var(--color-text-secondary);
  max-width: 700px;
  margin: 0;
  line-height: 1.6;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.expertise-stats-about {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(2rem, 4vw, 3rem);
  justify-content: center;
  margin-top: clamp(1.5rem, 3vw, 2.5rem);
  width: 100%;
}

.stat-item-about {
  display: flex;
  flex-direction: column;
  align-items: center;
  gap: 0.5rem;
}

.stat-number-about {
  font-size: clamp(2rem, 4vw, 3rem);
  font-weight: 800;
  color: var(--color-primary);
}

.stat-label-about {
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-text-secondary);
}

.hero-image-about {
  width: 100%;
  max-width: 1000px;
  height: auto;
  margin: clamp(2rem, 4vw, 3rem) auto 0;
  border-radius: var(--radius-lg);
  display: block;
  object-fit: cover;
}

.foundation-section-about {
  padding: clamp(3rem, 8vw, 6rem) 0;
  background: var(--color-bg-primary);
  overflow: hidden;
}

.foundation-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.foundation-header-about {
  text-align: center;
}

.section-tag-about {
  display: inline-block;
  padding: 0.4rem 1.2rem;
  background: rgba(249, 115, 22, 0.15);
  color: var(--color-primary);
  border-radius: 20px;
  font-size: 0.875rem;
  font-weight: 500;
  margin-bottom: 1rem;
}

.foundation-title-about {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.foundation-text-about {
  font-size: clamp(0.95rem, 1.2vw, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  max-width: 850px;
  margin: 1.5rem auto 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.foundation-visual-about {
  width: 100%;
  max-width: 900px;
  height: auto;
  margin: clamp(2rem, 3vw, 2.5rem) auto;
  border-radius: var(--radius-lg);
  display: block;
  object-fit: cover;
}

.methodology-section-about {
  padding: clamp(3rem, 8vw, 6rem) 0;
  background: var(--color-bg-secondary);
  overflow: hidden;
}

.methodology-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2.5rem, 5vw, 3.5rem);
}

.methodology-header-about {
  text-align: center;
}

.methodology-title-about {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.methodology-subtitle-about {
  font-size: clamp(0.95rem, 1.2vw, 1.1rem);
  color: var(--color-text-secondary);
  max-width: 800px;
  margin: 1.5rem auto 0;
  line-height: 1.7;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.process-steps-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 3vw, 2.5rem);
  max-width: 900px;
  margin: 0 auto;
}

.process-step-about {
  display: flex;
  flex-direction: row;
  gap: clamp(1.5rem, 3vw, 2rem);
  align-items: flex-start;
}

.step-number-about {
  font-size: clamp(2.5rem, 5vw, 3.5rem);
  font-weight: 800;
  color: var(--color-primary);
  flex-shrink: 0;
  min-width: 80px;
}

.step-content-about {
  flex: 1;
}

.step-title-about {
  font-size: clamp(1.1rem, 2vw, 1.4rem);
  font-weight: 600;
  color: var(--color-text-primary);
  margin: 0 0 0.75rem 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.step-text-about {
  font-size: clamp(0.9rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.6;
  margin: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.services-section-about {
  padding: clamp(3rem, 8vw, 6rem) 0;
  background: var(--color-bg-primary);
  overflow: hidden;
}

.services-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2.5rem, 5vw, 3.5rem);
}

.services-header-about {
  text-align: center;
}

.services-title-about {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.services-intro-about {
  font-size: clamp(0.95rem, 1.2vw, 1.1rem);
  color: var(--color-text-secondary);
  max-width: 800px;
  margin: 1.5rem auto 0;
  line-height: 1.7;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.services-cards-about {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.service-card-about {
  flex: 1 1 280px;
  max-width: 380px;
  background: var(--color-bg-card);
  border-radius: var(--radius-lg);
  padding: clamp(1.5rem, 2vw, 2rem);
  border: 1px solid rgba(255, 255, 255, 0.1);
  transition: all var(--transition-base);
}

.service-card-about:hover {
  transform: translateY(-4px);
  background: var(--color-bg-card-hover);
  border-color: rgba(249, 115, 22, 0.3);
}

.card-icon-about {
  font-size: clamp(2rem, 3vw, 2.5rem);
  color: var(--color-primary);
  margin-bottom: 1rem;
}

.card-title-about {
  font-size: clamp(1.05rem, 1.8vw, 1.3rem);
  font-weight: 600;
  color: var(--color-text-primary);
  margin: 0 0 0.75rem 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.card-text-about {
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.6;
  margin: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.commitment-section-about {
  padding: clamp(3rem, 8vw, 6rem) 0;
  background: var(--color-bg-secondary);
  overflow: hidden;
}

.commitment-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
  max-width: 1000px;
  margin: 0 auto;
}

.commitment-header-about {
  text-align: center;
}

.commitment-title-about {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.featured-quote-about {
  padding: clamp(2rem, 3vw, 3rem);
  border-left: 4px solid var(--color-primary);
  background: rgba(249, 115, 22, 0.08);
  border-radius: var(--radius-md);
  font-style: italic;
  margin: clamp(1.5rem, 3vw, 2.5rem) 0;
}

.quote-text-about {
  font-size: clamp(1rem, 1.5vw, 1.2rem);
  color: var(--color-text-primary);
  margin: 0 0 1rem 0;
  line-height: 1.8;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.quote-author-about {
  font-size: clamp(0.9rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  margin: 0;
  font-style: normal;
}

.commitment-text-about {
  font-size: clamp(0.95rem, 1.2vw, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.commitment-visual-about {
  width: 100%;
  max-width: 900px;
  height: auto;
  margin: clamp(1.5rem, 3vw, 2.5rem) auto 0;
  border-radius: var(--radius-lg);
  display: block;
  object-fit: cover;
}

.disclaimer-section-about {
  padding: clamp(2.5rem, 6vw, 4rem) 0;
  background: var(--color-bg-primary);
  border-top: 1px solid rgba(255, 255, 255, 0.1);
  overflow: hidden;
}

.disclaimer-content-about {
  max-width: 900px;
  margin: 0 auto;
}

.disclaimer-title-about {
  font-size: clamp(1.2rem, 2vw, 1.5rem);
  font-weight: 600;
  color: var(--color-text-primary);
  margin: 0 0 1rem 0;
  display: flex;
  align-items: center;
  gap: 0.75rem;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.disclaimer-icon-about {
  font-size: 1.3rem;
  color: var(--color-primary);
  flex-shrink: 0;
}

.disclaimer-text-about {
  font-size: clamp(0.85rem, 0.95vw, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  margin: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

@media (max-width: 768px) {
  .process-step-about {
    flex-direction: column;
    gap: 1rem;
  }

  .step-number-about {
    min-width: 60px;
  }

  .services-cards-about {
    gap: 1rem;
  }

  .service-card-about {
    flex: 1 1 100%;
    max-width: none;
  }
}

@media (min-width: 768px) and (max-width: 1024px) {
  .services-cards-about {
    gap: 1.5rem;
  }

  .service-card-about {
    flex: 1 1 45%;
  }
}

@media (min-width: 1024px) {
  .services-cards-about {
    gap: 2rem;
  }

  .service-card-about {
    flex: 1 1 30%;
  }
}

.portfolio-page {
  background-color: var(--color-bg-primary);
  color: var(--color-text-primary);
}

.portfolio-hero {
  background-color: var(--color-bg-primary);
  padding: var(--space-2xl) 0;
  overflow: hidden;
}

.portfolio-hero__container {
  max-width: 1200px;
  margin: 0 auto;
  padding: 0 var(--space-lg);
  text-align: center;
}

.portfolio-hero__title {
  font-family: var(--font-heading);
  font-size: clamp(2rem, 5vw, 3.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 var(--space-md) 0;
  line-height: 1.2;
}

.portfolio-hero__subtitle {
  font-family: var(--font-primary);
  font-size: clamp(1rem, 2vw, 1.25rem);
  color: var(--color-text-secondary);
  margin: 0;
  line-height: 1.6;
  max-width: 600px;
  margin-left: auto;
  margin-right: auto;
}

@media (min-width: 768px) {
  .portfolio-hero {
    padding: var(--space-3xl) 0;
  }
}

@media (min-width: 1024px) {
  .portfolio-hero {
    padding: var(--space-3xl) 0;
  }
}

.portfolio-projects {
  background-color: var(--color-bg-primary);
  padding: var(--space-2xl) 0;
  overflow: hidden;
}

.portfolio-projects__container {
  max-width: 1200px;
  margin: 0 auto;
  padding: 0 var(--space-lg);
  display: grid;
  grid-template-columns: 1fr;
  gap: var(--space-2xl);
}

.portfolio-card {
  background-color: var(--color-bg-card);
  border-radius: var(--radius-lg);
  overflow: hidden;
  transition: background-color var(--transition-base), transform var(--transition-base);
  display: flex;
  flex-direction: column;
  height: 100%;
}

.portfolio-card:hover {
  background-color: var(--color-bg-card-hover);
  transform: translateY(-2px);
}

.portfolio-card__image {
  width: 100%;
  height: 240px;
  overflow: hidden;
  background-color: var(--color-bg-secondary);
}

.portfolio-card__image img {
  width: 100%;
  height: 100%;
  object-fit: cover;
  display: block;
}

.portfolio-card__content {
  padding: var(--space-lg);
  display: flex;
  flex-direction: column;
  flex-grow: 1;
}

.portfolio-card__tag {
  display: inline-block;
  font-family: var(--font-primary);
  font-size: 0.75rem;
  font-weight: 600;
  color: var(--color-primary);
  background-color: rgba(249, 115, 22, 0.1);
  padding: var(--space-xs) var(--space-sm);
  border-radius: var(--radius-sm);
  margin-bottom: var(--space-md);
  width: fit-content;
  letter-spacing: 0.5px;
}

.portfolio-card__title {
  font-family: var(--font-heading);
  font-size: clamp(1.25rem, 3vw, 1.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 var(--space-md) 0;
  line-height: 1.3;
}

.portfolio-card__description {
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1.5vw, 1rem);
  color: var(--color-text-secondary);
  margin: 0 0 var(--space-md) 0;
  line-height: 1.6;
  flex-grow: 1;
}

.portfolio-card__detail {
  font-family: var(--font-primary);
  font-size: 0.875rem;
  color: var(--color-text-muted);
  font-style: italic;
  margin-top: auto;
}

@media (min-width: 768px) {
  .portfolio-projects {
    padding: var(--space-3xl) 0;
  }

  .portfolio-projects__container {
    grid-template-columns: repeat(2, 1fr);
    gap: var(--space-2xl);
  }
}

@media (min-width: 1024px) {
  .portfolio-projects {
    padding: var(--space-3xl) 0;
  }

  .portfolio-projects__container {
    grid-template-columns: repeat(2, 1fr);
  }
}

.portfolio-cta {
  background-color: var(--color-bg-secondary);
  padding: var(--space-2xl) 0;
  overflow: hidden;
}

.portfolio-cta__container {
  max-width: 1200px;
  margin: 0 auto;
  padding: 0 var(--space-lg);
  text-align: center;
}

.portfolio-cta__title {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 4vw, 2.25rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 var(--space-md) 0;
  line-height: 1.2;
}

.portfolio-cta__description {
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1.5vw, 1.125rem);
  color: var(--color-text-secondary);
  margin: 0 0 var(--space-lg) 0;
  max-width: 600px;
  margin-left: auto;
  margin-right: auto;
  line-height: 1.6;
}

.portfolio-cta__button {
  display: inline-block;
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1.5vw, 1.0625rem);
  font-weight: 600;
  color: var(--color-text-primary);
  background-color: var(--color-primary);
  padding: 0.75rem 2rem;
  border-radius: var(--radius-md);
  text-decoration: none;
  transition: background-color var(--transition-base), transform var(--transition-base);
  border: none;
  cursor: pointer;
  letter-spacing: 0.3px;
}

.portfolio-cta__button:hover {
  background-color: var(--color-primary-hover);
  transform: translateY(-1px);
}

.portfolio-cta__button:active {
  transform: translateY(0);
}

@media (min-width: 768px) {
  .portfolio-cta {
    padding: var(--space-3xl) 0;
  }
}

@media (min-width: 1024px) {
  .portfolio-cta {
    padding: var(--space-3xl) 0;
  }
}

@media (max-width: 640px) {
  .portfolio-hero__container {
    padding: 0 var(--space-md);
  }

  .portfolio-projects__container {
    padding: 0 var(--space-md);
  }

  .portfolio-cta__container {
    padding: 0 var(--space-md);
  }
}

.services-page {
  background-color: var(--color-bg-primary);
  color: var(--color-text-primary);
  overflow: hidden;
}

.services-hero {
  background: linear-gradient(135deg, var(--color-bg-primary) 0%, var(--color-bg-secondary) 100%);
  padding: 4rem var(--space-md);
  overflow: hidden;
  position: relative;
}

.services-hero::before {
  content: '';
  position: absolute;
  top: -50%;
  right: -10%;
  width: 500px;
  height: 500px;
  background: radial-gradient(circle, var(--color-primary) 0%, transparent 70%);
  opacity: 0.08;
  border-radius: 50%;
}

.services-hero-container {
  max-width: 900px;
  margin: 0 auto;
  position: relative;
  z-index: 1;
}

.services-hero-title {
  font-family: var(--font-heading);
  font-size: clamp(2rem, 5vw, 3.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 var(--space-sm) 0;
  line-height: 1.2;
}

.services-hero-subtitle {
  font-family: var(--font-primary);
  font-size: clamp(1rem, 2vw, 1.25rem);
  color: var(--color-text-secondary);
  margin: 0;
  line-height: 1.6;
}

@media (min-width: 768px) {
  .services-hero {
    padding: 6rem var(--space-lg);
  }
}

@media (min-width: 1024px) {
  .services-hero {
    padding: 8rem var(--space-xl);
  }
}

.services-container {
  max-width: 1200px;
  margin: 0 auto;
  padding: 0 var(--space-md);
}

.services-content {
  background-color: var(--color-bg-primary);
  padding: 3rem var(--space-md);
  overflow: hidden;
}

.services-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: var(--space-lg);
}

.service-card {
  background: var(--color-bg-card);
  border: 1px solid rgba(248, 113, 22, 0.1);
  border-radius: var(--radius-lg);
  padding: var(--space-lg);
  transition: all var(--transition-base);
  cursor: pointer;
}

.service-card:hover {
  background: var(--color-bg-card-hover);
  border-color: var(--color-primary);
  transform: translateY(-4px);
  box-shadow: var(--shadow-lg);
}

.service-card-icon {
  width: 50px;
  height: 50px;
  background: rgba(249, 115, 22, 0.1);
  border-radius: var(--radius-md);
  display: flex;
  align-items: center;
  justify-content: center;
  margin-bottom: var(--space-md);
  transition: all var(--transition-base);
}

.service-card:hover .service-card-icon {
  background: var(--color-primary);
}

.service-card-icon i {
  color: var(--color-primary);
  font-size: 1.5rem;
  transition: all var(--transition-base);
}

.service-card:hover .service-card-icon i {
  color: var(--color-bg-primary);
}

.service-card-title {
  font-family: var(--font-heading);
  font-size: clamp(1.125rem, 2vw, 1.375rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 var(--space-sm) 0;
  line-height: 1.4;
}

.service-card-description {
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  margin: 0 0 var(--space-md) 0;
  line-height: 1.6;
}

.service-card-topics {
  list-style: none;
  padding: 0;
  margin: 0;
  display: flex;
  flex-direction: column;
  gap: var(--space-xs);
}

.service-card-topics li {
  font-family: var(--font-primary);
  font-size: 0.875rem;
  color: var(--color-text-muted);
  padding-left: var(--space-sm);
  position: relative;
}

.service-card-topics li::before {
  content: '';
  position: absolute;
  left: 0;
  color: var(--color-primary);
  font-weight: bold;
}

@media (min-width: 768px) {
  .services-content {
    padding: 4rem var(--space-lg);
  }

  .services-grid {
    grid-template-columns: repeat(2, 1fr);
  }
}

@media (min-width: 1024px) {
  .services-content {
    padding: 6rem var(--space-xl);
  }

  .services-grid {
    grid-template-columns: repeat(2, 1fr);
    gap: var(--space-xl);
  }
}

.services-benefits {
  background-color: var(--color-bg-secondary);
  padding: 3rem var(--space-md);
  overflow: hidden;
}

.benefits-wrapper {
  display: grid;
  grid-template-columns: 1fr;
  gap: var(--space-lg);
  align-items: center;
}

.benefits-content {
  order: 2;
}

.benefits-title {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 3vw, 2.25rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 var(--space-md) 0;
  line-height: 1.3;
}

.benefits-text {
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  margin: 0 0 var(--space-lg) 0;
  line-height: 1.6;
}

.benefits-list {
  display: flex;
  flex-direction: column;
  gap: var(--space-md);
}

.benefit-item {
  display: flex;
  align-items: center;
  gap: var(--space-sm);
  font-family: var(--font-primary);
  font-size: 0.95rem;
  color: var(--color-text-primary);
}

.benefit-item i {
  color: var(--color-success);
  font-size: 1.25rem;
  flex-shrink: 0;
}

.benefits-image {
  order: 1;
  border-radius: var(--radius-lg);
  overflow: hidden;
  height: 300px;
}

.benefits-image img {
  width: 100%;
  height: 100%;
  object-fit: cover;
  display: block;
}

@media (min-width: 768px) {
  .services-benefits {
    padding: 4rem var(--space-lg);
  }

  .benefits-wrapper {
    grid-template-columns: 1fr 1fr;
    gap: var(--space-xl);
  }

  .benefits-content {
    order: 1;
  }

  .benefits-image {
    order: 2;
    height: 350px;
  }
}

@media (min-width: 1024px) {
  .services-benefits {
    padding: 6rem var(--space-xl);
  }

  .benefits-image {
    height: 400px;
  }
}

.services-cta {
  background: linear-gradient(135deg, var(--color-primary) 0%, var(--color-primary-hover) 100%);
  padding: 3rem var(--space-md);
  overflow: hidden;
}

.cta-wrapper {
  text-align: center;
  max-width: 700px;
  margin: 0 auto;
}

.cta-title {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 3vw, 2.25rem);
  font-weight: 700;
  color: var(--color-bg-primary);
  margin: 0 0 var(--space-md) 0;
  line-height: 1.3;
}

.cta-description {
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw, 1.125rem);
  color: rgba(15, 23, 42, 0.9);
  margin: 0 0 var(--space-lg) 0;
  line-height: 1.6;
}

.cta-button {
  display: inline-block;
  background-color: var(--color-bg-primary);
  color: var(--color-primary);
  font-family: var(--font-primary);
  font-size: 1rem;
  font-weight: 600;
  padding: var(--space-sm) var(--space-xl);
  border-radius: var(--radius-lg);
  text-decoration: none;
  transition: all var(--transition-base);
  cursor: pointer;
  border: none;
}

.cta-button:hover {
  background-color: rgba(15, 23, 42, 0.9);
  transform: translateY(-2px);
  box-shadow: var(--shadow-lg);
}

@media (min-width: 768px) {
  .services-cta {
    padding: 4rem var(--space-lg);
  }
}

@media (min-width: 1024px) {
  .services-cta {
    padding: 6rem var(--space-xl);
  }
}

@media (max-width: 640px) {
  .services-page {
    font-size: 16px;
  }

  .service-card {
    padding: var(--space-md);
  }

  .benefits-wrapper {
    gap: var(--space-md);
  }
}

.legal-hub {
  background-color: var(--color-bg-primary);
  color: var(--color-text-primary);
  font-family: var(--font-primary);
}

.legal-hub .container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 var(--space-md);
}

.legal-hub .content {
  max-width: 800px;
  margin: 0 auto;
  padding: var(--space-3xl) 0;
}

.legal-hub h1 {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-family: var(--font-heading);
  color: var(--color-text-primary);
  margin-bottom: var(--space-sm);
  line-height: 1.2;
}

.legal-hub .updated {
  font-size: clamp(0.85rem, 0.9vw + 0.5rem, 1rem);
  color: var(--color-text-muted);
  margin-bottom: var(--space-2xl);
  display: block;
}

.legal-hub h2 {
  font-size: clamp(1.25rem, 3vw, 1.75rem);
  font-family: var(--font-heading);
  color: var(--color-text-primary);
  margin-top: var(--space-2xl);
  margin-bottom: var(--space-md);
  line-height: 1.3;
}

.legal-hub p {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  margin-bottom: var(--space-md);
}

.legal-hub ul {
  list-style: none;
  padding: 0;
  margin: var(--space-md) 0;
}

.legal-hub li {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  margin-bottom: var(--space-sm);
  padding-left: var(--space-lg);
  position: relative;
}

.legal-hub li:before {
  content: "";
  position: absolute;
  left: 0;
  color: var(--color-primary);
  font-weight: bold;
}

.legal-hub .contact-section {
  background-color: var(--color-bg-secondary);
  padding: var(--space-lg);
  border-radius: var(--radius-lg);
  margin-top: var(--space-3xl);
}

.legal-hub .contact-section h2 {
  margin-top: 0;
  color: var(--color-text-primary);
}

.legal-hub .contact-section p {
  color: var(--color-text-secondary);
  margin-bottom: var(--space-sm);
}

.legal-hub .contact-section strong {
  color: var(--color-text-primary);
  font-weight: 600;
}

@media (min-width: 768px) {
  .legal-hub .container {
    padding: 0 var(--space-lg);
  }

  .legal-hub .content {
    padding: var(--space-3xl) 0;
  }
}

@media (min-width: 1024px) {
  .legal-hub .container {
    padding: 0 var(--space-xl);
  }

  .legal-hub .content {
    padding: var(--space-3xl) 0;
  }
}

.thank-page {
  min-height: 100vh;
  display: flex;
  align-items: center;
  justify-content: center;
  background-color: var(--color-bg-primary);
  padding: var(--space-lg);
}

.thank-section {
  width: 100%;
  display: flex;
  align-items: center;
  justify-content: center;
  overflow: hidden;
}

.container {
  width: 100%;
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 var(--space-lg);
}

.thank-content {
  max-width: 800px;
  margin: 0 auto;
  text-align: center;
  display: flex;
  flex-direction: column;
  align-items: center;
}

.thank-icon {
  width: clamp(60px, 15vw, 120px);
  height: clamp(60px, 15vw, 120px);
  margin: 0 auto var(--space-xl);
  display: flex;
  align-items: center;
  justify-content: center;
  background-color: var(--color-bg-card);
  border-radius: var(--radius-2xl);
  color: var(--color-success);
  animation: iconScale 0.6s cubic-bezier(0.34, 1.56, 0.64, 1);
}

.thank-icon svg {
  width: 100%;
  height: 100%;
  stroke: var(--color-success);
}

.thank-title {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 5vw, 2.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 var(--space-md) 0;
  line-height: 1.2;
  animation: titleFadeIn 0.8s ease-out 0.1s both;
}

.thank-lead {
  font-family: var(--font-primary);
  font-size: clamp(1rem, 2.5vw, 1.35rem);
  font-weight: 600;
  color: var(--color-primary);
  margin: 0 0 var(--space-md) 0;
  animation: textFadeIn 0.8s ease-out 0.2s both;
}

.thank-message {
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
  margin: 0 0 var(--space-xl) 0;
  animation: textFadeIn 0.8s ease-out 0.3s both;
}

.thank-next-steps {
  background-color: var(--color-bg-card);
  border-radius: var(--radius-lg);
  padding: var(--space-lg);
  margin: var(--space-lg) 0;
  border-left: 4px solid var(--color-primary);
  animation: cardSlideUp 0.8s ease-out 0.4s both;
}

.next-steps-title {
  font-family: var(--font-primary);
  font-size: clamp(1.1rem, 2vw, 1.35rem);
  font-weight: 600;
  color: var(--color-text-primary);
  margin: 0 0 var(--space-md) 0;
  text-align: left;
}

.next-steps-list {
  list-style: none;
  padding: 0;
  margin: 0;
  text-align: left;
}

.next-steps-item {
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.05rem);
  color: var(--color-text-secondary);
  padding: var(--space-sm) 0 var(--space-sm) var(--space-lg);
  position: relative;
  line-height: 1.6;
}

.next-steps-item::before {
  content: '';
  position: absolute;
  left: 0;
  top: 50%;
  transform: translateY(-50%);
  width: 8px;
  height: 8px;
  background-color: var(--color-success);
  border-radius: 50%;
}

.btn-primary {
  display: inline-block;
  margin-top: var(--space-lg);
  padding: var(--space-md) var(--space-2xl);
  background-color: var(--color-primary);
  color: var(--color-text-primary);
  text-decoration: none;
  border-radius: var(--radius-lg);
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1vw, 1.1rem);
  font-weight: 600;
  transition: all var(--transition-base);
  box-shadow: var(--shadow-md);
  cursor: pointer;
  border: none;
  animation: buttonFadeIn 0.8s ease-out 0.5s both;
}

.btn-primary:hover {
  background-color: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-lg);
}

.btn-primary:active {
  transform: translateY(0);
}

@keyframes iconScale {
  from {
    transform: scale(0);
    opacity: 0;
  }
  to {
    transform: scale(1);
    opacity: 1;
  }
}

@keyframes titleFadeIn {
  from {
    opacity: 0;
    transform: translateY(20px);
  }
  to {
    opacity: 1;
    transform: translateY(0);
  }
}

@keyframes textFadeIn {
  from {
    opacity: 0;
    transform: translateY(15px);
  }
  to {
    opacity: 1;
    transform: translateY(0);
  }
}

@keyframes cardSlideUp {
  from {
    opacity: 0;
    transform: translateY(30px);
  }
  to {
    opacity: 1;
    transform: translateY(0);
  }
}

@keyframes buttonFadeIn {
  from {
    opacity: 0;
    transform: translateY(10px);
  }
  to {
    opacity: 1;
    transform: translateY(0);
  }
}

@media (max-width: 640px) {
  .thank-page {
    padding: var(--space-md);
    min-height: auto;
  }

  .thank-content {
    width: 100%;
  }

  .thank-next-steps {
    padding: var(--space-md);
    margin: var(--space-lg) 0;
  }

  .next-steps-title {
    font-size: clamp(1rem, 2.5vw, 1.25rem);
  }

  .btn-primary {
    width: 100%;
    padding: var(--space-md) var(--space-lg);
  }
}

@media (min-width: 641px) and (max-width: 1023px) {
  .thank-page {
    padding: var(--space-xl);
  }

  .container {
    padding: 0 var(--space-lg);
  }

  .thank-next-steps {
    padding: var(--space-lg);
  }
}

@media (min-width: 1024px) {
  .thank-page {
    padding: var(--space-2xl);
  }

  .container {
    padding: 0 var(--space-xl);
  }

  .thank-next-steps {
    padding: var(--space-xl);
  }

  .btn-primary:hover {
    box-shadow: var(--shadow-xl);
  }
}

.error-page {
  background-color: var(--color-bg-primary);
  color: var(--color-text-primary);
  min-height: 100vh;
  display: flex;
  align-items: center;
  justify-content: center;
  overflow: hidden;
}

.error-section {
  width: 100%;
  padding: var(--space-lg) var(--space-sm);
  position: relative;
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 var(--space-sm);
}

.content {
  max-width: 800px;
  margin: 0 auto;
}

.error-wrapper {
  text-align: center;
  animation: fadeInUp 0.8s cubic-bezier(0.4, 0, 0.2, 1) forwards;
  opacity: 0;
}

@keyframes fadeInUp {
  from {
    opacity: 0;
    transform: translateY(30px);
  }
  to {
    opacity: 1;
    transform: translateY(0);
  }
}

.error-visual {
  margin-bottom: var(--space-2xl);
  position: relative;
  height: 200px;
  display: flex;
  align-items: center;
  justify-content: center;
}

.error-code-container {
  position: relative;
  width: 100%;
  height: 100%;
  display: flex;
  align-items: center;
  justify-content: center;
}

.error-decoration {
  position: absolute;
  width: 180px;
  height: 180px;
  background: radial-gradient(circle at 30% 30%, var(--color-primary), transparent 70%);
  border-radius: 50%;
  opacity: 0.1;
  animation: pulse 4s ease-in-out infinite;
}

@keyframes pulse {
  0%, 100% {
    transform: scale(1);
    opacity: 0.1;
  }
  50% {
    transform: scale(1.1);
    opacity: 0.15;
  }
}

.error-code {
  font-family: var(--font-heading);
  font-size: clamp(5rem, 12vw, 8rem);
  font-weight: 700;
  color: var(--color-primary);
  line-height: 1;
  position: relative;
  z-index: 2;
  letter-spacing: -0.02em;
  text-shadow: 0 4px 20px rgba(249, 115, 22, 0.2);
}

.error-content {
  margin-bottom: var(--space-xl);
}

.error-title {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  color: var(--color-text-primary);
  margin-bottom: var(--space-md);
  font-weight: 700;
  line-height: 1.3;
}

.error-message {
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
  margin-bottom: var(--space-md);
  max-width: 600px;
  margin-left: auto;
  margin-right: auto;
}

.error-context {
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 0.95vw + 0.4rem, 1.05rem);
  color: var(--color-text-muted);
  line-height: 1.7;
  margin-bottom: var(--space-xl);
  max-width: 600px;
  margin-left: auto;
  margin-right: auto;
}

.btn-primary {
  display: inline-block;
  padding: var(--space-sm) var(--space-lg);
  background-color: var(--color-primary);
  color: var(--color-text-primary);
  text-decoration: none;
  border-radius: var(--radius-lg);
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1vw, 1.05rem);
  font-weight: 600;
  letter-spacing: 0.3px;
  transition: all var(--transition-base);
  box-shadow: 0 4px 12px rgba(249, 115, 22, 0.3);
  cursor: pointer;
  border: none;
}

.btn-primary:hover {
  background-color: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: 0 6px 20px rgba(249, 115, 22, 0.4);
}

.btn-primary:active {
  transform: translateY(0);
}

@media (min-width: 640px) {
  .error-section {
    padding: var(--space-xl) var(--space-md);
  }

  .error-visual {
    margin-bottom: var(--space-3xl);
    height: 240px;
  }

  .error-decoration {
    width: 220px;
    height: 220px;
  }

  .error-content {
    margin-bottom: var(--space-2xl);
  }
}

@media (min-width: 768px) {
  .error-section {
    padding: var(--space-2xl) var(--space-lg);
  }

  .error-visual {
    margin-bottom: var(--space-3xl);
    height: 280px;
  }

  .error-decoration {
    width: 260px;
    height: 260px;
  }

  .btn-primary {
    padding: 0.75rem 2rem;
  }
}

@media (min-width: 1024px) {
  .container {
    padding: 0 var(--space-xl);
  }

  .error-section {
    padding: var(--space-3xl) var(--space-xl);
  }

  .error-visual {
    margin-bottom: var(--space-3xl);
    height: 300px;
  }

  .error-decoration {
    width: 300px;
    height: 300px;
  }
}

.contact-inquiries {
  background: var(--color-bg-primary);
  color: var(--color-text-primary);
}

.contact-inquiries-hero {
  background: linear-gradient(135deg, var(--color-bg-primary) 0%, var(--color-bg-secondary) 100%);
  padding: 3rem 1rem;
  overflow: hidden;
  position: relative;
}

.contact-inquiries-hero::before {
  content: '';
  position: absolute;
  top: 0;
  right: 0;
  width: 400px;
  height: 400px;
  background: radial-gradient(circle, rgba(249, 115, 22, 0.1) 0%, transparent 70%);
  border-radius: 50%;
  pointer-events: none;
}

.contact-inquiries-hero-content {
  position: relative;
  z-index: 1;
}

.contact-inquiries-hero-title {
  font-family: var(--font-heading);
  font-size: clamp(2rem, 5vw, 3.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0;
  margin-bottom: 1rem;
  letter-spacing: -0.02em;
}

.contact-inquiries-hero-subtitle {
  font-size: clamp(1rem, 2vw, 1.25rem);
  color: var(--color-text-secondary);
  margin: 0;
  max-width: 600px;
  line-height: 1.6;
}

@media (min-width: 768px) {
  .contact-inquiries-hero {
    padding: 5rem 2rem;
  }
}

@media (min-width: 1024px) {
  .contact-inquiries-hero {
    padding: 6rem 2rem;
  }
}

.contact-inquiries-main {
  background: var(--color-bg-primary);
  padding: 3rem 1rem;
  overflow: hidden;
}

.contact-inquiries-main-content {
  width: 100%;
}

.contact-inquiries-grid {
  display: flex;
  flex-direction: column;
  gap: 3rem;
}

.contact-inquiries-form-wrapper {
  width: 100%;
  flex: 1;
}

.contact-inquiries-info-wrapper {
  width: 100%;
  flex: 1;
}

@media (min-width: 1024px) {
  .contact-inquiries-grid {
    flex-direction: row;
    gap: 4rem;
  }

  .contact-inquiries-form-wrapper {
    flex: 1 1 45%;
  }

  .contact-inquiries-info-wrapper {
    flex: 1 1 45%;
  }
}

.contact-inquiries-form-header {
  margin-bottom: 2rem;
}

.contact-inquiries-form-title {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 3vw, 2rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0;
  margin-bottom: 0.75rem;
}

.contact-inquiries-form-description {
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  color: var(--color-text-secondary);
  margin: 0;
  line-height: 1.6;
}

.contact-inquiries-form {
  width: 100%;
  display: flex;
  flex-direction: column;
  gap: 1.5rem;
}

.contact-inquiries-form-row {
  display: flex;
  flex-direction: column;
  gap: 0.5rem;
}

.contact-inquiries-label {
  font-size: clamp(0.85rem, 1vw, 0.95rem);
  font-weight: 600;
  color: var(--color-text-secondary);
  display: block;
  text-transform: uppercase;
  letter-spacing: 0.5px;
}

.contact-inquiries-input,
.contact-inquiries-textarea {
  width: 100%;
  padding: 0.875rem 1rem;
  background: var(--color-bg-card);
  border: 1px solid rgba(255, 255, 255, 0.1);
  border-radius: var(--radius-md);
  color: var(--color-text-primary);
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw, 1rem);
  line-height: 1.5;
  transition: all var(--transition-fast);
}

.contact-inquiries-input::placeholder,
.contact-inquiries-textarea::placeholder {
  color: var(--color-text-muted);
}

.contact-inquiries-input:focus,
.contact-inquiries-textarea:focus {
  outline: none;
  background: var(--color-bg-card-hover);
  border-color: var(--color-primary);
  box-shadow: 0 0 0 3px rgba(249, 115, 22, 0.1);
}

.contact-inquiries-input:invalid:not(:placeholder-shown),
.contact-inquiries-textarea:invalid:not(:placeholder-shown) {
  border-color: var(--color-error);
}

.contact-inquiries-textarea {
  min-height: 150px;
  resize: vertical;
  font-size: clamp(0.9rem, 1vw, 1rem);
}

.contact-inquiries-form-footer {
  display: flex;
  flex-direction: column;
  gap: 1rem;
  padding-top: 1rem;
}

.contact-inquiries-privacy-notice {
  font-size: clamp(0.8rem, 0.9vw, 0.9rem);
  color: var(--color-text-muted);
  margin: 0;
  line-height: 1.5;
}

.contact-inquiries-privacy-link {
  color: var(--color-primary);
  text-decoration: none;
  font-weight: 600;
  transition: color var(--transition-fast);
}

.contact-inquiries-privacy-link:hover {
  color: var(--color-primary-hover);
  text-decoration: underline;
}

.contact-inquiries-submit {
  width: 100%;
  padding: 1rem 1.5rem;
  background: var(--color-primary);
  color: #000000;
  border: none;
  border-radius: var(--radius-md);
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1vw, 1.05rem);
  font-weight: 700;
  cursor: pointer;
  transition: all var(--transition-fast);
  text-transform: uppercase;
  letter-spacing: 0.5px;
}

.contact-inquiries-submit:hover {
  background: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-lg);
}

.contact-inquiries-submit:active {
  transform: translateY(0);
}

.contact-inquiries-submit:disabled {
  opacity: 0.6;
  cursor: not-allowed;
  transform: none;
}

.contact-inquiries-info-header {
  margin-bottom: 2rem;
}

.contact-inquiries-info-title {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 3vw, 2rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0;
  margin-bottom: 0.75rem;
}

.contact-inquiries-info-description {
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  color: var(--color-text-secondary);
  margin: 0;
  line-height: 1.6;
}

.contact-inquiries-info-items {
  display: flex;
  flex-direction: column;
  gap: 2rem;
  margin-bottom: 3rem;
}

.contact-inquiries-info-item {
  display: flex;
  gap: 1.5rem;
  padding: 1.5rem;
  background: var(--color-bg-card);
  border: 1px solid rgba(255, 255, 255, 0.05);
  border-radius: var(--radius-lg);
  transition: all var(--transition-base);
}

.contact-inquiries-info-item:hover {
  background: var(--color-bg-card-hover);
  border-color: rgba(249, 115, 22, 0.2);
}

.contact-inquiries-info-icon {
  flex-shrink: 0;
  width: 50px;
  height: 50px;
  display: flex;
  align-items: center;
  justify-content: center;
  background: rgba(249, 115, 22, 0.1);
  border-radius: var(--radius-md);
  color: var(--color-primary);
  font-size: 1.5rem;
}

.contact-inquiries-info-text {
  flex: 1;
}

.contact-inquiries-info-label {
  font-size: clamp(0.95rem, 1vw, 1.1rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0;
  margin-bottom: 0.5rem;
  text-transform: uppercase;
  letter-spacing: 0.5px;
}

.contact-inquiries-info-value {
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  color: var(--color-text-secondary);
  margin: 0;
  margin-bottom: 0.25rem;
  font-weight: 600;
  line-height: 1.5;
}

.contact-inquiries-info-note {
  font-size: clamp(0.8rem, 0.9vw, 0.9rem);
  color: var(--color-text-muted);
  margin: 0;
  line-height: 1.5;
}

.contact-inquiries-info-additional {
  padding: 2rem;
  background: rgba(249, 115, 22, 0.05);
  border: 1px solid rgba(249, 115, 22, 0.1);
  border-radius: var(--radius-lg);
}

.contact-inquiries-additional-title {
  font-size: clamp(1.05rem, 1.5vw, 1.25rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0;
  margin-bottom: 1rem;
}

.contact-inquiries-additional-text {
  font-size: clamp(0.9rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  margin: 0;
  margin-bottom: 1rem;
  line-height: 1.6;
}

.contact-inquiries-additional-text:last-child {
  margin-bottom: 0;
}

@media (min-width: 768px) {
  .contact-inquiries-main {
    padding: 4rem 2rem;
  }

  .contact-inquiries-grid {
    gap: 4rem;
  }
}

@media (min-width: 1024px) {
  .contact-inquiries-main {
    padding: 6rem 2rem;
  }

  .contact-inquiries-grid {
    gap: 5rem;
  }
}

.contact-inquiries-cta {
  background: var(--color-bg-secondary);
  padding: 3rem 1rem;
  overflow: hidden;
  position: relative;
}

.contact-inquiries-cta::before {
  content: '';
  position: absolute;
  top: 0;
  left: 0;
  width: 300px;
  height: 300px;
  background: radial-gradient(circle, rgba(56, 189, 248, 0.08) 0%, transparent 70%);
  border-radius: 50%;
  pointer-events: none;
}

.contact-inquiries-cta::after {
  content: '';
  position: absolute;
  bottom: 0;
  right: 0;
  width: 350px;
  height: 350px;
  background: radial-gradient(circle, rgba(249, 115, 22, 0.08) 0%, transparent 70%);
  border-radius: 50%;
  pointer-events: none;
}

.contact-inquiries-cta-content {
  position: relative;
  z-index: 1;
  text-align: center;
  max-width: 700px;
  margin: 0 auto;
}

.contact-inquiries-cta-title {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 3vw, 2.25rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0;
  margin-bottom: 1rem;
  letter-spacing: -0.02em;
}

.contact-inquiries-cta-text {
  font-size: clamp(0.9rem, 1vw, 1.1rem);
  color: var(--color-text-secondary);
  margin: 0;
  line-height: 1.7;
}

@media (min-width: 768px) {
  .contact-inquiries-cta {
    padding: 4rem 2rem;
  }
}

@media (min-width: 1024px) {
  .contact-inquiries-cta {
    padding: 5rem 2rem;
  }
}

@media (max-width: 767px) {
  .contact-inquiries-form-wrapper,
  .contact-inquiries-info-wrapper {
    width: 100%;
  }

  .contact-inquiries-submit {
    font-size: 1rem;
    padding: 0.875rem 1.5rem;
  }

  .contact-inquiries-info-item {
    gap: 1rem;
    padding: 1.25rem;
  }

  .contact-inquiries-info-icon {
    width: 45px;
    height: 45px;
    font-size: 1.25rem;
  }
}
.main-besondere-besteuerungssysteme {
  width: 100%;
  background: var(--color-bg-primary);
  color: var(--color-text-primary);
}

.hero-section-besondere-besteuerungssysteme {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.breadcrumbs-besondere-besteuerungssysteme {
  display: flex;
  align-items: center;
  gap: 0.5rem;
  margin-bottom: 2rem;
  font-size: clamp(0.75rem, 1vw, 0.9rem);
  color: var(--color-text-muted);
}

.breadcrumbs-besondere-besteuerungssysteme a {
  color: var(--color-primary);
  transition: color var(--transition-base);
}

.breadcrumbs-besondere-besteuerungssysteme a:hover {
  color: var(--color-primary-hover);
}

.breadcrumbs-besondere-besteuerungssysteme span {
  color: var(--color-text-muted);
}

.hero-content-besondere-besteuerungssysteme {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.hero-text-wrapper-besondere-besteuerungssysteme {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-title-besondere-besteuerungssysteme {
  font-size: clamp(2rem, 5vw + 0.5rem, 3.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: 1.5rem;
  line-height: 1.2;
}

.hero-subtitle-besondere-besteuerungssysteme {
  font-size: clamp(1rem, 1.5vw, 1.25rem);
  color: var(--color-text-secondary);
  margin-bottom: 2rem;
  line-height: 1.7;
}

.hero-meta-besondere-besteuerungssysteme {
  display: flex;
  flex-direction: row;
  gap: 1.5rem;
  flex-wrap: wrap;
  margin-top: 2rem;
}

.meta-item-besondere-besteuerungssysteme {
  display: flex;
  align-items: center;
  gap: 0.5rem;
  font-size: 0.95rem;
  color: var(--color-text-secondary);
}

.meta-item-besondere-besteuerungssysteme i {
  color: var(--color-primary);
  font-size: 1.1rem;
}

.hero-image-wrapper-besondere-besteuerungssysteme {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-image-besondere-besteuerungssysteme {
  width: 100%;
  height: auto;
  border-radius: var(--radius-xl);
  display: block;
  box-shadow: var(--shadow-lg);
}

@media (max-width: 768px) {
  .hero-content-besondere-besteuerungssysteme {
    flex-direction: column;
  }

  .hero-text-wrapper-besondere-besteuerungssysteme,
  .hero-image-wrapper-besondere-besteuerungssysteme {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .hero-meta-besondere-besteuerungssysteme {
    flex-direction: column;
    gap: 1rem;
  }
}

.intro-section-besondere-besteuerungssysteme {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.intro-content-besondere-besteuerungssysteme {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.intro-text-besondere-besteuerungssysteme {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-title-besondere-besteuerungssysteme {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: 1.5rem;
}

.intro-paragraph-besondere-besteuerungssysteme {
  font-size: clamp(0.95rem, 1.2vw, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
  margin-bottom: 1.5rem;
}

.intro-image-besondere-besteuerungssysteme {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-img-besondere-besteuerungssysteme {
  width: 100%;
  height: auto;
  border-radius: var(--radius-lg);
  display: block;
  box-shadow: var(--shadow-md);
}

@media (max-width: 768px) {
  .intro-content-besondere-besteuerungssysteme {
    flex-direction: column;
  }

  .intro-text-besondere-besteuerungssysteme,
  .intro-image-besondere-besteuerungssysteme {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.systems-section-besondere-besteuerungssysteme {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.systems-content-besondere-besteuerungssysteme {
  display: flex;
  flex-direction: column;
  gap: clamp(3rem, 6vw, 4rem);
}

.systems-header-besondere-besteuerungssysteme {
  text-align: center;
}

.section-tag-besondere-besteuerungssysteme {
  display: inline-block;
  padding: 0.4rem 1rem;
  background: rgba(249, 115, 22, 0.15);
  color: var(--color-primary);
  border-radius: 20px;
  font-size: 0.875rem;
  font-weight: 600;
  margin-bottom: 1rem;
}

.systems-title-besondere-besteuerungssysteme {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: 1rem;
}

.systems-cards-besondere-besteuerungssysteme {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.system-card-besondere-besteuerungssysteme {
  flex: 1 1 calc(50% - 1rem);
  min-width: 280px;
  max-width: 380px;
  background: var(--color-bg-card);
  border: 1px solid rgba(255, 255, 255, 0.1);
  border-radius: var(--radius-lg);
  padding: clamp(1.5rem, 3vw, 2rem);
  display: flex;
  flex-direction: column;
  gap: 1rem;
  transition: all var(--transition-base);
  backdrop-filter: blur(10px);
}

.system-card-besondere-besteuerungssysteme:hover {
  background: var(--color-bg-card-hover);
  border-color: rgba(255, 255, 255, 0.15);
  box-shadow: var(--shadow-lg);
  transform: translateY(-4px);
}

.card-icon-besondere-besteuerungssysteme {
  width: 50px;
  height: 50px;
  background: rgba(249, 115, 22, 0.15);
  border-radius: var(--radius-lg);
  display: flex;
  align-items: center;
  justify-content: center;
  font-size: 1.5rem;
  color: var(--color-primary);
}

.card-title-besondere-besteuerungssysteme {
  font-size: 1.2rem;
  font-weight: 600;
  color: var(--color-text-primary);
  margin: 0;
}

.card-text-besondere-besteuerungssysteme {
  font-size: clamp(0.9rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  margin: 0;
}

@media (max-width: 768px) {
  .system-card-besondere-besteuerungssysteme {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.kleinunternehmer-section-besondere-besteuerungssysteme {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.kleinunternehmer-wrapper-besondere-besteuerungssysteme {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: flex-start;
}

.kleinunternehmer-text-besondere-besteuerungssysteme {
  flex: 1 1 50%;
  max-width: 50%;
}

.kleinunternehmer-title-besondere-besteuerungssysteme {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: 1.5rem;
}

.kleinunternehmer-paragraph-besondere-besteuerungssysteme {
  font-size: clamp(0.95rem, 1.2vw, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
  margin-bottom: 1.5rem;
}

.highlight-box-besondere-besteuerungssysteme {
  background: rgba(249, 115, 22, 0.1);
  border-left: 4px solid var(--color-primary);
  padding: 1.5rem;
  border-radius: var(--radius-md);
  margin-top: 1.5rem;
}

.highlight-title-besondere-besteuerungssysteme {
  font-weight: 600;
  color: var(--color-primary);
  margin-bottom: 1rem;
  font-size: 1.05rem;
}

.highlight-list-besondere-besteuerungssysteme {
  list-style: none;
  margin: 0;
  padding: 0;
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
}

.highlight-list-besondere-besteuerungssysteme li {
  color: var(--color-text-secondary);
  font-size: 0.95rem;
  padding-left: 1.5rem;
  position: relative;
}

.highlight-list-besondere-besteuerungssysteme li:before {
  content: "";
  position: absolute;
  left: 0;
  color: var(--color-primary);
  font-weight: 600;
}

.kleinunternehmer-image-besondere-besteuerungssysteme {
  flex: 1 1 50%;
  max-width: 50%;
}

.kleinunternehmer-img-besondere-besteuerungssysteme {
  width: 100%;
  height: auto;
  border-radius: var(--radius-lg);
  display: block;
  box-shadow: var(--shadow-md);
}

@media (max-width: 768px) {
  .kleinunternehmer-wrapper-besondere-besteuerungssysteme {
    flex-direction: column;
  }

  .kleinunternehmer-text-besondere-besteuerungssysteme,
  .kleinunternehmer-image-besondere-besteuerungssysteme {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.ist-besteuerung-section-besondere-besteuerungssysteme {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.ist-besteuerung-wrapper-besondere-besteuerungssysteme {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: flex-start;
}

.ist-besteuerung-image-besondere-besteuerungssysteme {
  flex: 1 1 50%;
  max-width: 50%;
}

.ist-besteuerung-img-besondere-besteuerungssysteme {
  width: 100%;
  height: auto;
  border-radius: var(--radius-lg);
  display: block;
  box-shadow: var(--shadow-md);
}

.ist-besteuerung-text-besondere-besteuerungssysteme {
  flex: 1 1 50%;
  max-width: 50%;
}

.ist-besteuerung-title-besondere-besteuerungssysteme {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: 1.5rem;
}

.ist-besteuerung-paragraph-besondere-besteuerungssysteme {
  font-size: clamp(0.95rem, 1.2vw, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
  margin-bottom: 1.5rem;
}

.quote-box-besondere-besteuerungssysteme {
  background: rgba(249, 115, 22, 0.08);
  border-left: 4px solid var(--color-primary);
  padding: 1.5rem;
  border-radius: var(--radius-md);
  margin-top: 1.5rem;
}

.quote-text-besondere-besteuerungssysteme {
  font-size: 1.05rem;
  color: var(--color-text-primary);
  font-style: italic;
  line-height: 1.7;
  margin-bottom: 0.75rem;
}

.quote-author-besondere-besteuerungssysteme {
  font-size: 0.9rem;
  color: var(--color-text-muted);
  font-style: normal;
}

@media (max-width: 768px) {
  .ist-besteuerung-wrapper-besondere-besteuerungssysteme {
    flex-direction: column;
  }

  .ist-besteuerung-image-besondere-besteuerungssysteme,
  .ist-besteuerung-text-besondere-besteuerungssysteme {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.vergleich-section-besondere-besteuerungssysteme {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.vergleich-content-besondere-besteuerungssysteme {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.vergleich-header-besondere-besteuerungssysteme {
  text-align: center;
}

.vergleich-title-besondere-besteuerungssysteme {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: 0.75rem;
}

.vergleich-subtitle-besondere-besteuerungssysteme {
  font-size: clamp(0.95rem, 1.2vw, 1.1rem);
  color: var(--color-text-secondary);
}

.vergleich-table-wrapper-besondere-besteuerungssysteme {
  overflow-x: auto;
}

.vergleich-table-besondere-besteuerungssysteme {
  width: 100%;
  border-collapse: collapse;
  background: var(--color-bg-card);
  border-radius: var(--radius-lg);
  overflow: hidden;
}

.vergleich-table-besondere-besteuerungssysteme thead {
  background: rgba(249, 115, 22, 0.1);
}

.vergleich-table-besondere-besteuerungssysteme th {
  padding: 1rem;
  text-align: left;
  font-weight: 600;
  color: var(--color-text-primary);
  border-bottom: 1px solid rgba(255, 255, 255, 0.1);
}

.vergleich-table-besondere-besteuerungssysteme td {
  padding: 1rem;
  border-bottom: 1px solid rgba(255, 255, 255, 0.05);
  color: var(--color-text-secondary);
}

.vergleich-table-besondere-besteuerungssysteme tbody tr:hover {
  background: rgba(255, 255, 255, 0.03);
}

.transition-section-besondere-besteuerungssysteme {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.transition-wrapper-besondere-besteuerungssysteme {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: flex-start;
}

.transition-text-besondere-besteuerungssysteme {
  flex: 1 1 50%;
  max-width: 50%;
}

.transition-title-besondere-besteuerungssysteme {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: 1.5rem;
}

.transition-paragraph-besondere-besteuerungssysteme {
  font-size: clamp(0.95rem, 1.2vw, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
  margin-bottom: 1.5rem;
}

.steps-list-besondere-besteuerungssysteme {
  display: flex;
  flex-direction: column;
  gap: 1.5rem;
  margin-top: 2rem;
}

.step-item-besondere-besteuerungssysteme {
  display: flex;
  gap: 1.5rem;
  align-items: flex-start;
}

.step-number-besondere-besteuerungssysteme {
  font-size: 2rem;
  font-weight: 800;
  color: var(--color-primary);
  min-width: 60px;
  flex-shrink: 0;
}

.step-content-besondere-besteuerungssysteme {
  flex: 1;
}

.step-title-besondere-besteuerungssysteme {
  font-size: 1.1rem;
  font-weight: 600;
  color: var(--color-text-primary);
  margin-bottom: 0.5rem;
}

.step-text-besondere-besteuerungssysteme {
  font-size: 0.95rem;
  color: var(--color-text-secondary);
  line-height: 1.6;
}

.transition-image-besondere-besteuerungssysteme {
  flex: 1 1 50%;
  max-width: 50%;
}

.transition-img-besondere-besteuerungssysteme {
  width: 100%;
  height: auto;
  border-radius: var(--radius-lg);
  display: block;
  box-shadow: var(--shadow-md);
}

@media (max-width: 768px) {
  .transition-wrapper-besondere-besteuerungssysteme {
    flex-direction: column;
  }

  .transition-text-besondere-besteuerungssysteme,
  .transition-image-besondere-besteuerungssysteme {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.praktische-section-besondere-besteuerungssysteme {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.praktische-content-besondere-besteuerungssysteme {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.praktische-header-besondere-besteuerungssysteme {
  text-align: center;
}

.praktische-title-besondere-besteuerungssysteme {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: 1rem;
}

.tipps-grid-besondere-besteuerungssysteme {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.tipp-card-besondere-besteuerungssysteme {
  flex: 1 1 calc(50% - 1rem);
  min-width: 280px;
  max-width: 380px;
  background: var(--color-bg-card);
  border: 1px solid rgba(255, 255, 255, 0.1);
  border-radius: var(--radius-lg);
  padding: clamp(1.5rem, 3vw, 2rem);
  transition: all var(--transition-base);
}

.tipp-card-besondere-besteuerungssysteme:hover {
  background: var(--color-bg-card-hover);
  border-color: rgba(255, 255, 255, 0.15);
  transform: translateY(-4px);
}

.tipp-title-besondere-besteuerungssysteme {
  font-size: 1.1rem;
  font-weight: 600;
  color: var(--color-text-primary);
  margin-bottom: 0.75rem;
}

.tipp-text-besondere-besteuerungssysteme {
  font-size: 0.95rem;
  color: var(--color-text-secondary);
  line-height: 1.6;
}

@media (max-width: 768px) {
  .tipp-card-besondere-besteuerungssysteme {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.conclusion-section-besondere-besteuerungssysteme {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.conclusion-content-besondere-besteuerungssysteme {
  max-width: 900px;
  margin: 0 auto;
}

.conclusion-title-besondere-besteuerungssysteme {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: 1.5rem;
  text-align: center;
}

.conclusion-paragraph-besondere-besteuerungssysteme {
  font-size: clamp(0.95rem, 1.2vw, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
  margin-bottom: 1.5rem;
}

.cta-box-besondere-besteuerungssysteme {
  background: linear-gradient(135deg, rgba(249, 115, 22, 0.1), rgba(56, 189, 248, 0.05));
  border: 1px solid rgba(249, 115, 22, 0.2);
  border-radius: var(--radius-lg);
  padding: clamp(2rem, 4vw, 3rem);
  text-align: center;
  margin-top: 2rem;
}

.cta-title-besondere-besteuerungssysteme {
  font-size: clamp(1.25rem, 3vw, 1.75rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: 1rem;
}

.cta-text-besondere-besteuerungssysteme {
  font-size: clamp(0.95rem, 1.2vw, 1.1rem);
  color: var(--color-text-secondary);
  margin-bottom: 1.5rem;
  line-height: 1.7;
}

.cta-button-besondere-besteuerungssysteme {
  display: inline-block;
  padding: 0.875rem 2rem;
  background: var(--color-primary);
  color: #ffffff;
  text-decoration: none;
  border-radius: var(--radius-lg);
  font-weight: 600;
  transition: all var(--transition-base);
}

.cta-button-besondere-besteuerungssysteme:hover {
  background: var(--color-primary-hover);
  transform: translateY(-2px);
}

.related-section-besondere-besteuerungssysteme {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  overflow: hidden;
}

.related-content-besondere-besteuerungssysteme {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.related-title-besondere-besteuerungssysteme {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  text-align: center;
}

.related-cards-besondere-besteuerungssysteme {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.related-card-besondere-besteuerungssysteme {
  flex: 1 1 calc(33.333% - 1.5rem);
  min-width: 280px;
  max-width: 380px;
  background: var(--color-bg-card);
  border: 1px solid rgba(255, 255, 255, 0.1);
  border-radius: var(--radius-lg);
  overflow: hidden;
  transition: all var(--transition-base);
  display: flex;
  flex-direction: column;
  text-decoration: none;
}

.related-card-besondere-besteuerungssysteme:hover {
  background: var(--color-bg-card-hover);
  border-color: rgba(255, 255, 255, 0.15);
  transform: translateY(-4px);
}

.related-image-besondere-besteuerungssysteme {
  width: 100%;
  height: 200px;
  overflow: hidden;
}

.related-image-besondere-besteuerungssysteme img {
  width: 100%;
  height: 100%;
  object-fit: cover;
  transition: transform var(--transition-base);
}

.related-card-besondere-besteuerungssysteme:hover .related-image-besondere-besteuerungssysteme img {
  transform: scale(1.05);
}

.related-text-besondere-besteuerungssysteme {
  padding: clamp(1.5rem, 3vw, 2rem);
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
  flex: 1;
}

.related-card-title-besondere-besteuerungssysteme {
  font-size: 1.1rem;
  font-weight: 600;
  color: var(--color-text-primary);
  line-height: 1.4;
}

.related-card-text-besondere-besteuerungssysteme {
  font-size: 0.95rem;
  color: var(--color-text-secondary);
  line-height: 1.6;
}

@media (max-width: 1024px) {
  .related-card-besondere-besteuerungssysteme {
    flex: 1 1 calc(50% - 1.5rem);
  }
}

@media (max-width: 768px) {
  .related-card-besondere-besteuerungssysteme {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.disclaimer-section-besondere-besteuerungssysteme {
  background: var(--color-bg-primary);
  padding: clamp(2rem, 6vw, 4rem) 0;
  overflow: hidden;
  border-top: 1px solid rgba(255, 255, 255, 0.05);
}

.disclaimer-content-besondere-besteuerungssysteme {
  max-width: 900px;
  margin: 0 auto;
  background: rgba(249, 115, 22, 0.05);
  border-left: 3px solid var(--color-primary);
  padding: clamp(1.5rem, 3vw, 2rem);
  border-radius: var(--radius-md);
}

.disclaimer-title-besondere-besteuerungssysteme {
  font-size: 1.1rem;
  font-weight: 600;
  color: var(--color-primary);
  margin-bottom: 0.75rem;
}

.disclaimer-text-besondere-besteuerungssysteme {
  font-size: 0.95rem;
  color: var(--color-text-secondary);
  line-height: 1.7;
  margin-bottom: 1rem;
}

.disclaimer-text-besondere-besteuerungssysteme:last-child {
  margin-bottom: 0;
}