/* mehrwertsteuer.net – one stylesheet, system fonts, no external requests */
:root{
  --ink:#15181e;--muted:#596070;--bg:#faf9f6;--card:#fff;--line:#e4e0d6;
  --brand:#0b6b4f;--brand-ink:#08503b;--on-brand:#fff;--soft:#eaf4ef;--hi:#fff4cc;--warn:#fdf1e6;
  --r:12px;--w:1120px;--cw:760px;
  --sans:system-ui,-apple-system,"Segoe UI",Roboto,"Helvetica Neue",Arial,sans-serif;
}
@media (prefers-color-scheme:dark){:root{
  --ink:#e9ebef;--muted:#a3a9b5;--bg:#111418;--card:#181c22;--line:#2b313a;
  --brand:#3fbf8f;--brand-ink:#7fd8b5;--on-brand:#0b1f17;--soft:#16261f;--hi:#2c2817;--warn:#2a2118;
}}
*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;text-size-adjust:100%}
body{margin:0;background:var(--bg);color:var(--ink);font:17px/1.65 var(--sans)}
a{color:var(--brand-ink);text-underline-offset:.18em;text-decoration-thickness:1px}
a:hover{text-decoration-thickness:2px}
:focus-visible{outline:3px solid var(--brand);outline-offset:2px;border-radius:4px}
.wrap{max-width:var(--w);margin:0 auto;padding:0 16px}
.skip{position:absolute;left:-999px}.skip:focus{left:16px;top:8px;background:var(--card);padding:8px 12px;z-index:9}

/* header */
.site-head{background:var(--card);border-bottom:1px solid var(--line)}
.head-in{display:flex;align-items:center;gap:24px;min-height:60px;flex-wrap:wrap}
.logo{display:flex;align-items:center;gap:10px;font-weight:700;font-size:1.05rem;color:var(--ink);text-decoration:none;letter-spacing:-.01em}
.logo-mark{display:grid;place-items:center;width:32px;height:32px;border-radius:8px;background:var(--brand);color:var(--on-brand);font-weight:800}
.tld{color:var(--muted);font-weight:500}
.main-nav{flex:1;min-width:0}
.main-nav ul{display:flex;flex-wrap:wrap;justify-content:flex-end;gap:2px;list-style:none;margin:0;padding:0;overflow-x:auto;scrollbar-width:none}
.main-nav ul::-webkit-scrollbar{display:none}
.main-nav a{display:block;padding:6px 8px;border-radius:8px;color:var(--ink);text-decoration:none;font-size:.94rem;white-space:nowrap}
.main-nav a:hover{background:var(--soft)}
@media (max-width:1060px){.head-in{gap:0;padding-top:8px}.main-nav{flex-basis:100%;margin:0 -16px}.main-nav ul{flex-wrap:nowrap;justify-content:flex-start;padding:4px 12px 8px}}

/* content */
main{padding-bottom:48px}
.content{max-width:var(--cw);margin:0 auto}
.home{max-width:var(--cw)}
.crumbs ol{display:flex;flex-wrap:wrap;gap:6px;list-style:none;margin:0 auto;padding:16px 0 0;font-size:.85rem;color:var(--muted);max-width:var(--cw)}
.crumbs li+li::before{content:"›";margin-right:6px}
.crumbs a{color:var(--muted)}
h1,h2,h3{line-height:1.22;letter-spacing:-.015em;text-wrap:balance}
h1{font-size:clamp(1.85rem,4.6vw,2.6rem);margin:20px 0 8px}
h2{font-size:clamp(1.35rem,3vw,1.65rem);margin:44px 0 12px;scroll-margin-top:16px}
h3{font-size:1.15rem;margin:28px 0 8px}
p,ul,ol{margin:0 0 16px}
li{margin-bottom:6px}
.meta{color:var(--muted);font-size:.88rem;margin-bottom:20px}
.lead{font-size:1.12rem;color:var(--ink)}
strong{font-weight:650}
.tldr,.note,.warn{border-radius:var(--r);padding:16px 20px;margin:20px 0}
.tldr{background:var(--soft);border:1px solid color-mix(in srgb,var(--brand) 25%,transparent)}
.tldr>:last-child,.note>:last-child,.warn>:last-child{margin-bottom:0}
.tldr p:first-child{font-weight:700;margin-bottom:8px}
.note{background:var(--card);border:1px solid var(--line);border-left:4px solid var(--brand)}
.warn{background:var(--warn);border-left:4px solid #c46a12}
.toc{background:var(--card);border:1px solid var(--line);border-radius:var(--r);padding:12px 20px;margin:24px 0}
.toc summary{cursor:pointer;font-weight:650}
.toc ol{margin:12px 0 4px;padding-left:20px;font-size:.95rem}

/* tables */
.tbl{overflow-x:auto;margin:16px 0 24px;border:1px solid var(--line);border-radius:var(--r);background:var(--card)}
table{border-collapse:collapse;width:100%;font-size:.95rem;font-variant-numeric:tabular-nums}
th,td{padding:10px 14px;text-align:left;border-bottom:1px solid var(--line);vertical-align:top}
th{background:var(--soft);font-weight:650}
tr:last-child td{border-bottom:0}
td.n,th.n{text-align:right;white-space:nowrap}
caption{caption-side:bottom;padding:8px 14px;font-size:.82rem;color:var(--muted);text-align:left}

/* formula */
.formula{font-variant-numeric:tabular-nums;background:var(--card);border:1px dashed var(--line);border-radius:var(--r);padding:12px 16px;font-weight:600}

/* calculator */
.calc{background:var(--card);border:1px solid var(--line);border-radius:16px;padding:20px;margin:20px 0 28px;box-shadow:0 1px 2px rgba(0,0,0,.04),0 8px 24px -12px rgba(11,107,79,.25)}
.calc-title{font-weight:700;font-size:1.05rem;margin-bottom:12px}
.calc-row{margin-bottom:14px}
.calc-row label{display:block;font-size:.9rem;font-weight:600;margin-bottom:6px}
.calc-row.two{display:grid;grid-template-columns:1fr 1fr;gap:12px}
.calc input[type=text]{width:100%;font:inherit;font-size:1.25rem;font-variant-numeric:tabular-nums;padding:10px 12px;border:1.5px solid var(--line);border-radius:10px;background:var(--bg);color:var(--ink)}
.calc input[type=text]:focus{border-color:var(--brand);outline:none;box-shadow:0 0 0 3px color-mix(in srgb,var(--brand) 25%,transparent)}
.seg{border:0;padding:0;margin:0 0 14px;display:flex;flex-wrap:wrap;gap:6px;align-items:center}
.seg legend{font-size:.9rem;font-weight:600;margin-bottom:6px;padding:0}
.seg label{position:relative}
.seg input[type=radio]{position:absolute;opacity:0;inset:0;margin:0;cursor:pointer}
.seg span{display:inline-block;padding:8px 14px;border:1.5px solid var(--line);border-radius:999px;font-size:.95rem;background:var(--bg)}
.seg input:checked+span{background:var(--brand);border-color:var(--brand);color:var(--on-brand)}
.seg input:focus-visible+span{outline:3px solid var(--brand);outline-offset:2px}
.seg .rate-x{width:90px!important;font-size:1rem!important;padding:7px 10px!important}
.calc-out{display:block;border-top:1px solid var(--line);padding-top:12px;min-height:150px}
.o-row{display:flex;justify-content:space-between;gap:12px;padding:6px 0;font-variant-numeric:tabular-nums}
.o-row b{font-weight:650}
.o-main{background:var(--hi);margin:6px -10px;padding:10px;border-radius:10px;font-size:1.2rem}
.o-main b{font-weight:800}
.o-how{display:block;color:var(--muted);font-size:.85rem;min-height:1.4em;margin-top:4px}

/* lists of links */
.cards{list-style:none;padding:0;display:grid;gap:12px;margin:24px 0}
@media (min-width:700px){.cards{grid-template-columns:1fr 1fr}}
.cards li{background:var(--card);border:1px solid var(--line);border-radius:var(--r);padding:14px 16px;margin:0}
.cards a{font-weight:650;display:block;margin-bottom:4px}
.cards span{font-size:.9rem;color:var(--muted);display:block;line-height:1.5}
.cols{columns:2 260px;column-gap:32px}
.cols li{break-inside:avoid}

/* faq */
.faq details{border-bottom:1px solid var(--line);padding:12px 0}
.faq summary{cursor:pointer;font-weight:650;list-style-position:outside}
.faq details>*:not(summary){margin-top:8px}
.sources{font-size:.9rem;color:var(--muted)}

/* related */
.related{max-width:var(--cw);margin:48px auto 0;border-top:1px solid var(--line);padding-top:20px}
.rel-h{font-weight:700;margin-bottom:8px}
.related ul{columns:2 240px;column-gap:24px;padding-left:18px}
.rel-hub{font-size:.92rem;color:var(--muted)}

/* footer */
.site-foot{background:var(--card);border-top:1px solid var(--line);padding:36px 0 24px;font-size:.92rem}
.f-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:24px}
.f-h{font-weight:700;margin-bottom:8px}
.site-foot ul{list-style:none;padding:0}
.site-foot li{margin-bottom:4px}
.site-foot a{color:var(--muted)}
.f-note{color:var(--muted);font-size:.82rem;margin-top:16px}

@media print{.site-head,.site-foot,.related,.calc,.toc{display:none}body{background:#fff;color:#000}}