@keyframes fadeUp{0%{opacity:0;transform:translateY(16px)}to{opacity:1;transform:none}}*,::after,::before{box-sizing:border-box;margin:0;padding:0}:root{--bg:#f9f8f6;--bg2:#f0eeea;--surface:#ffffff;--surface2:#f5f4f1;--border:#e2ddd6;--border2:#ccc8bf;--navy:#0f2444;--navy-dim:#1a3a6e;--navy-faint:rgba(15,36,68,0.06);--navy-mid:rgba(15,36,68,0.12);--accent:#16a34a;--accent-dim:#15803d;--accent-faint:rgba(22,163,74,0.08);--amber:#d97706;--red:#dc2626;--text:#1a1814;--text-muted:#5c564e;--text-dim:#726e6a;--gold:#0f2444;--gold-dim:#1a3a6e;--gold-faint:rgba(15,36,68,0.06);--green:#16a34a;--radius:12px;--shadow-sm:0 1px 3px rgba(0,0,0,0.06), 0 1px 2px rgba(0,0,0,0.04);--shadow:0 4px 16px rgba(0,0,0,0.08), 0 2px 4px rgba(0,0,0,0.04);--shadow-lg:0 12px 40px rgba(0,0,0,0.12), 0 4px 12px rgba(0,0,0,0.06)}html{scroll-behavior:smooth}body{background:var(--bg);color:var(--text);font-family:"Plus Jakarta Sans",sans-serif;overflow-x:hidden}body::after{display:none}nav{position:fixed;top:0;left:0;right:0;z-index:100;padding:0 32px;height:64px;display:flex;align-items:center;gap:20px;justify-content:flex-start;background:rgba(249,248,246,.92);backdrop-filter:blur(20px);border-bottom:1px solid var(--border);box-shadow:var(--shadow-sm)}.nav-tagline{flex:1 1 auto;min-width:0;text-align:center;overflow:hidden;text-overflow:ellipsis;white-space:nowrap;font-size:12px;font-weight:600;color:var(--text-muted);letter-spacing:.5px}.nav-logo{display:flex;align-items:center;gap:10px;text-decoration:none}.nav-logo-icon,h1.article-title{font-family:"Fraunces",serif;font-weight:900}.nav-logo-icon{width:32px;height:32px;background:var(--navy);border-radius:8px;display:flex;align-items:center;justify-content:center;font-size:16px;color:#fff}.article-body h3,.nav-logo-text{font-weight:700;color:var(--text)}.article-body h2,.nav-logo-text{font-family:"Fraunces",serif;font-size:18px;letter-spacing:-.3px}.nav-logo-text span{color:var(--navy)}.article-meta span,.nav-links{display:flex;align-items:center}.nav-links{gap:4px;list-style:none;margin-left:auto}.nav-links a{color:var(--text-muted);text-decoration:none;font-size:14px;font-weight:500;padding:6px 12px;border-radius:8px;transition:color .2s,background .2s}.nav-links a:hover{color:var(--text);background:var(--navy-faint)}.nav-cta{background:var(--navy)!important;color:#fff!important;padding:8px 16px!important;border-radius:8px;font-weight:600!important}.nav-cta:hover{background:var(--navy-dim)!important}.nav-dropdown{position:relative}.nav-dropdown::after{content:"";position:absolute;left:50%;transform:translateX(-50%);top:100%;width:220px;height:10px}.nav-dropdown-toggle{display:flex;align-items:center;gap:5px;color:var(--text-muted);text-decoration:none;font-size:14px;font-weight:500;padding:6px 12px;border-radius:8px;transition:color .2s,background .2s;cursor:pointer;border:0;background:0 0;font-family:inherit}.nav-dropdown-item:hover,.nav-dropdown-toggle:hover{color:var(--navy);background:var(--navy-faint)}.nav-dropdown-arrow{font-size:10px;transition:transform .2s}.nav-dropdown:hover .nav-dropdown-arrow{transform:rotate(180deg)}.nav-dropdown-menu{display:none;position:absolute;top:calc(100% + 8px);left:50%;transform:translateX(-50%);background:var(--surface);border:1px solid var(--border);border-radius:12px;padding:8px;min-width:220px;box-shadow:0 8px 24px rgba(0,0,0,.1);z-index:999}.nav-dropdown:hover .nav-dropdown-menu{display:block}.nav-dropdown-item{display:flex;align-items:center;gap:10px;padding:10px 12px;text-decoration:none;color:var(--text-muted);font-size:13.5px;font-weight:500;border-radius:8px;transition:all .15s}.nav-dropdown-item-icon{font-size:16px}.nav-dropdown-item-text{display:flex;flex-direction:column}.nav-dropdown-item-label{font-size:13px;font-weight:600;color:inherit}.nav-dropdown-item-sub{font-size:11px;color:var(--text-dim);margin-top:1px}.container,.container-wide{max-width:780px;margin:0 auto;padding:0 32px;position:relative;z-index:1}.container-wide{max-width:1100px;padding:0 48px}.article-header{padding:100px 0 48px;border-bottom:1px solid var(--border);margin-bottom:48px}.breadcrumb{font-size:12px;color:var(--text-dim);margin-bottom:20px;display:flex;align-items:center;gap:8px;flex-wrap:wrap}.breadcrumb a{color:var(--text-dim);text-decoration:none}.article-body a,.article-tag,.breadcrumb a:hover{color:var(--navy)}.article-tag{font-size:11px;font-weight:600;letter-spacing:2px;text-transform:uppercase;margin-bottom:14px}h1.article-title{font-size:clamp(30px,5vw,50px);letter-spacing:-1.5px;line-height:1.1;margin-bottom:16px}h1.article-title em{font-style:italic;color:var(--navy)}.article-meta{font-size:13px;color:var(--text-dim);display:flex;align-items:center;gap:16px;flex-wrap:wrap}.article-meta span{gap:5px}.article-body{padding-bottom:80px}.article-body h2{font-size:24px;font-weight:800;letter-spacing:-.5px;margin:48px 0 16px;color:var(--text)}.article-body h3{font-size:17px;margin:32px 0 12px}.article-body p{font-size:16px;color:var(--text-muted);line-height:1.8;font-weight:300;margin-bottom:20px}.article-body strong{color:var(--text);font-weight:600}.article-body ol,.article-body ul{margin:0 0 20px;padding-left:0;list-style:none}.article-body ol li,.article-body ul li{font-size:15px;color:var(--text-muted);line-height:1.7;padding:6px 0 6px 24px;position:relative;border-bottom:1px solid rgba(46,44,40,.1);font-weight:300}.article-body ol li:last-child,.article-body ul li:last-child,.law-box li:last-child{border-bottom:none}.article-body ul li::before{content:"→";position:absolute;left:0;color:var(--navy);font-weight:600}.article-body ol{counter-reset:item}.article-body ol li{counter-increment:item}.article-body ol li::before{content:counter(item)".";position:absolute;left:0;color:var(--navy);font-weight:700}.info-box{background:var(--surface);border:1px solid var(--border);border-left:3px solid var(--navy);border-radius:0 10px 10px 0;padding:20px 24px;margin:28px 0;box-shadow:var(--shadow-sm)}.info-box-title{font-size:12px;font-weight:700;letter-spacing:1px;text-transform:uppercase;color:var(--navy);margin-bottom:10px}.green-box p,.info-box p,.warn-box p{font-size:14px;margin-bottom:0}.warn-box{background:#fef2f2;border:1px solid #fecaca;border-left:3px solid var(--red);border-radius:0 10px 10px 0;padding:20px 24px;margin:28px 0}.warn-box-title{font-size:12px;font-weight:700;letter-spacing:1px;text-transform:uppercase;color:var(--red);margin-bottom:10px}.green-box{background:#f0fdf4;border:1px solid #bbf7d0;border-left:3px solid var(--accent);border-radius:0 10px 10px 0;padding:20px 24px;margin:28px 0}.green-box-title{color:var(--accent-dim);font-size:12px;font-weight:700;letter-spacing:1px;text-transform:uppercase;margin-bottom:10px}.download-box{background:var(--navy);border-radius:20px;padding:40px;margin:32px 0 40px;text-align:center;position:relative;overflow:hidden}.article-cta::before,.download-box::before{content:"";position:absolute;top:0;left:50%;transform:translateX(-50%);width:60%;height:1px}.download-box::before{background:linear-gradient(90deg,transparent,rgba(255,255,255,.4),transparent)}.download-icon{font-size:36px;margin-bottom:12px}.article-cta h3,.download-title{font-family:"Fraunces",serif;font-weight:800}.download-title{font-size:24px;color:#fff;margin-bottom:8px}.download-desc{font-size:14px;color:rgba(255,255,255,.7);margin-bottom:24px;max-width:440px;margin-left:auto;margin-right:auto}.download-btns{display:flex;gap:12px;justify-content:center;flex-wrap:wrap}.dl-btn{display:inline-flex;align-items:center;gap:8px;background:#fff;color:var(--navy);text-decoration:none;font-weight:700;font-size:14px;padding:13px 22px;border-radius:10px;transition:transform .15s,opacity .15s}.dl-btn:hover{transform:translateY(-2px);opacity:.92}.dl-btn.outline{background:0 0;color:#fff;border:1px solid rgba(255,255,255,.3)}.download-fine{font-size:11px;color:rgba(255,255,255,.4);margin-top:16px}.checklist-grid{display:grid;grid-template-columns:1fr 1fr;gap:14px;margin:28px 0}.check-item{background:var(--surface);border:1px solid var(--border);border-radius:10px;padding:16px 18px;font-size:14px;box-shadow:var(--shadow-sm)}.check-item b{display:block;color:var(--text);font-size:13.5px;margin-bottom:4px}.check-item span{color:var(--text-muted);font-size:13px;font-weight:300;line-height:1.5}.article-cta{background:var(--navy-faint);border:1px solid var(--navy-mid);border-radius:var(--radius);padding:32px;margin:48px 0;text-align:center;position:relative;overflow:hidden}.article-cta::before{background:linear-gradient(90deg,transparent,var(--navy),transparent)}.article-cta h3{font-size:22px;margin-bottom:10px}.article-cta p{font-size:14px;color:var(--text-muted);margin-bottom:20px}.btn-p{display:inline-flex;align-items:center;gap:8px;background:var(--navy);color:#fff;text-decoration:none;font-weight:600;font-size:14px;padding:12px 24px;border-radius:10px;transition:opacity .2s}.btn-p:hover{opacity:.88}.related-grid{display:grid;grid-template-columns:1fr 1fr;gap:16px;margin-top:48px;padding-top:40px;border-top:1px solid var(--border)}.related-card{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);padding:20px;text-decoration:none;color:var(--text);transition:border-color .2s,transform .2s;box-shadow:var(--shadow-sm)}.related-card:hover{border-color:var(--navy);transform:translateY(-2px);box-shadow:var(--shadow)}.related-tag{font-size:10px;font-weight:700;letter-spacing:1.5px;text-transform:uppercase;color:var(--navy);margin-bottom:8px}.related-title{font-size:15px;font-weight:600;line-height:1.4}.newsletter-box{background:var(--navy);border:1px solid var(--navy-dim);border-radius:var(--radius);padding:40px;margin:48px 0 0;text-align:center;position:relative;overflow:hidden;color:#fff}.newsletter-box::before{content:"";position:absolute;top:0;left:50%;transform:translateX(-50%);width:60%;height:1px;background:linear-gradient(90deg,transparent,rgba(255,255,255,.2),transparent)}.newsletter-title{font-family:"Fraunces",serif;font-size:24px;font-weight:800;margin-bottom:10px;color:#fff}.newsletter-desc{font-size:15px;color:rgba(255,255,255,.75);font-weight:300;line-height:1.6;margin-bottom:24px;max-width:480px;margin-left:auto;margin-right:auto}.newsletter-form{display:flex;gap:10px;justify-content:center;flex-wrap:wrap}.newsletter-input{background:rgba(255,255,255,.1);border:1px solid rgba(255,255,255,.2);border-radius:10px;padding:13px 18px;font-size:14px;color:#fff;font-family:"Plus Jakarta Sans",sans-serif;width:280px;outline:0}.newsletter-input::placeholder{color:rgba(255,255,255,.4)}.newsletter-btn{background:#fff;color:var(--navy);border:0;border-radius:10px;padding:13px 24px;font-size:14px;font-weight:700;font-family:"Plus Jakarta Sans",sans-serif;cursor:pointer}.newsletter-fine{font-size:11px;color:rgba(255,255,255,.4);margin-top:14px}.newsletter-success{display:none;background:rgba(76,175,130,.15);border:1px solid rgba(76,175,130,.4);border-radius:10px;padding:16px;color:#a8e6c1;font-size:14px;font-weight:500;margin-top:12px}footer{background:var(--navy);border-top:none;padding:32px 0}.footer-inner{display:flex;justify-content:space-between;align-items:center;flex-wrap:wrap;gap:16px}.footer-copy,.footer-links a{font-size:12px;color:rgba(255,255,255,.5)}.footer-links{display:flex;gap:20px;list-style:none}.footer-links a{text-decoration:none}.fazit-box strong,.footer-links a:hover{color:#fff}.animate{opacity:0;animation:fadeUp .5s ease forwards}.d1{animation-delay:.05s}.d2{animation-delay:.15s}.d3{animation-delay:.25s}.law-box li,.sb-item{font-size:13.5px;color:#5c564e}.sb-item{display:block;padding:8px 18px;text-decoration:none;font-weight:500}.sb-item:hover{background:rgba(15,36,68,.05);color:#0f2444}.kpi{color:#0f2444;background:rgba(15,36,68,.06)}.kpi,.kpi-green,.kpi-red{font-weight:800;padding:1px 8px;border-radius:6px;white-space:nowrap}.kpi-green{color:#15803d;background:#f0fdf4}.kpi-red{color:#b91c1c;background:#fef2f2}.fazit-box{background:#0f2444;border-radius:14px;padding:22px 26px;margin:30px 0}.fazit-box-title{font-size:11px;font-weight:700;letter-spacing:1.5px;text-transform:uppercase;color:rgba(255,255,255,.55);margin-bottom:10px}.fazit-box p{color:rgba(255,255,255,.94);font-size:15px;margin-bottom:0;line-height:1.7}.law-box{background:#f5f4f1;border:1px solid #e2ddd6;border-radius:14px;padding:22px 24px;margin:30px 0}.law-box-title{font-size:11px;font-weight:700;letter-spacing:1.5px;text-transform:uppercase;color:#726e6a;margin-bottom:14px}.law-box ul{margin:0;list-style:none;padding:0}.law-box li{border-bottom:1px solid #e2ddd6;padding:10px 0}.law-box a{font-weight:700;color:#0f2444;text-decoration:none}.law-box a:hover{text-decoration:underline}.faq-item{border-bottom:1px solid var(--border)}.faq-item:last-child{border-bottom:none}.faq-q{all:unset;box-sizing:border-box;display:flex;width:100%;justify-content:space-between;align-items:center;gap:16px;padding:18px 2px;cursor:pointer;font-size:15px;font-weight:600;color:var(--text);transition:color .2s}.faq-q:hover{color:var(--navy)}.faq-q:focus-visible{outline:2px solid var(--navy);outline-offset:3px;border-radius:6px}.faq-icon{flex-shrink:0;width:26px;height:26px;padding:5px;box-sizing:border-box;color:var(--navy);background:var(--navy-faint);border-radius:50%;transition:transform .3s ease}.faq-item.open .faq-icon{transform:rotate(180deg)}.faq-a-wrap{display:grid;grid-template-rows:0fr;transition:grid-template-rows .35s ease}.faq-item.open .faq-a-wrap{grid-template-rows:1fr}.faq-a-inner{overflow:hidden}.faq-a{font-size:14px;color:var(--text-muted);line-height:1.7;font-weight:300;padding:0 2px 20px;margin:0}@media (max-width:1320px){.nav-tagline{display:none}}@media (max-width:680px){nav{padding:0 16px}.nav-links{display:none}.container,.container-wide{padding:0 20px}}@media (max-width:640px){.checklist-grid{grid-template-columns:1fr}}@media (max-width:560px){.related-grid{grid-template-columns:1fr}}