.werkzeug-hero{padding:44px 0 26px}.werkzeug-hero .crumbs{display:flex;gap:8px;align-items:center;margin-bottom:18px;font-size:13px;color:var(--muted-2)}.werkzeug-hero .crumbs a{color:var(--muted)}.werkzeug-hero .crumbs a:hover{color:var(--ink)}.werkzeug-hero h1{margin-top:14px;max-width:20ch;font-size:clamp(32px,4.6vw,56px);font-weight:700;line-height:1.04;letter-spacing:-.04em;color:var(--ink)}.werkzeug-hero h1 .mut{color:var(--muted-2)}.werkzeug-lead{margin-top:18px;max-width:62ch;font-size:17px;line-height:1.6;color:var(--muted)}.werkzeug-sec{padding:30px 0 46px}.werkzeug-sec.alt{background:var(--canvas-2,var(--inset));padding:62px 0}.werkzeug-note{margin-top:18px;max-width:70ch;font-size:13.5px;line-height:1.6;color:var(--muted-2)}.werkzeug-sec h3{margin-top:32px;font-size:19px;font-weight:700;letter-spacing:-.02em;color:var(--ink)}.fliess{margin-top:10px;font-size:16px;line-height:1.7;color:var(--muted)}.rechner{display:grid;grid-gap:20px;gap:20px;padding:26px;border-radius:18px;background:var(--surface);box-shadow:0 0 0 1px var(--line),0 20px 44px -30px rgba(16,24,40,.5)}@media (min-width:900px){.rechner{grid-template-columns:1fr 1fr;gap:34px}}.rechner-eingabe{display:grid;grid-gap:14px;gap:14px;align-content:start}.rechner-eingabe label{display:grid;grid-gap:6px;gap:6px}.rechner-eingabe span{font-size:13.5px;font-weight:600;color:var(--ink-2)}.rechner-eingabe span i{font-style:normal;font-weight:500;color:var(--muted-2)}.rechner-eingabe input,.rechner-eingabe select{width:100%;padding:12px 14px;border-radius:11px;border:1px solid var(--line-strong);background:var(--surface);color:var(--ink);font:inherit;font-size:15.5px;font-feature-settings:"tnum";font-variant-numeric:tabular-nums}.rechner-eingabe input:focus-visible,.rechner-eingabe select:focus-visible{outline:2px solid var(--brand);outline-offset:1px;border-color:transparent}.rechner-ergebnis{display:grid;grid-gap:2px;gap:2px;align-content:start;padding:4px;border-radius:14px;background:var(--inset)}.rechner-ergebnis .zeile{display:flex;align-items:baseline;justify-content:space-between;gap:16px;padding:13px 15px;border-radius:10px;background:var(--surface);font-size:14.5px;color:var(--ink-2)}.rechner-ergebnis .zeile i{display:block;font-style:normal;font-size:12px;color:var(--muted-2)}.rechner-ergebnis .zeile b{font-weight:700;color:var(--ink);font-feature-settings:"tnum";font-variant-numeric:tabular-nums;white-space:nowrap}.rechner-ergebnis .summe{background:var(--brand-tint);color:var(--brand-deep)}.rechner-ergebnis .summe b{color:var(--brand-deep)}.rechner-ergebnis .gesamt{background:var(--dark);color:rgba(255,255,255,.72)}.rechner-ergebnis .gesamt b{color:#fff;font-size:20px}.tabelle-wrap{margin-top:34px;overflow-x:auto}.steuer-tabelle{width:100%;border-collapse:collapse;min-width:560px;background:var(--surface);border-radius:14px;overflow:hidden;box-shadow:0 0 0 1px var(--line)}.steuer-tabelle td,.steuer-tabelle th{padding:13px 16px;text-align:left;font-size:14.5px;border-bottom:1px solid var(--line)}.steuer-tabelle thead th{background:var(--inset);font-size:12px;font-weight:700;text-transform:uppercase;letter-spacing:.06em;color:var(--muted)}.steuer-tabelle tbody th{font-weight:600;color:var(--ink)}.steuer-tabelle .zahl{font-feature-settings:"tnum";font-variant-numeric:tabular-nums;font-weight:600;color:var(--ink)}.steuer-tabelle .anm{color:var(--muted-2);font-size:13px}.steuer-tabelle tbody tr:last-child td,.steuer-tabelle tbody tr:last-child th{border-bottom:0}.steuer-tabelle tbody tr:hover td,.steuer-tabelle tbody tr:hover th{background:var(--brand-tint)}.visuell-versteckt{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap;border:0}@media (max-width:700px){.rechner{padding:18px}.werkzeug-sec.alt{padding:44px 0}}.rechner-hinweis{display:flex;gap:12px;align-items:flex-start;margin-top:20px;padding:16px 18px;border-radius:12px;background:var(--inset);border-left:3px solid var(--muted-2)}.rechner-hinweis .ic{flex:none;margin-top:1px;color:var(--muted)}.rechner-hinweis p{margin:0;font-size:13px;line-height:1.6;color:var(--muted)}.rechner-hinweis strong{color:var(--ink-2);font-weight:700}@media (min-width:900px){.rechner-breit{grid-template-columns:1fr 1.05fr}}.feld-gruppe{margin:6px 0 -2px;font-size:11px;font-weight:700;text-transform:uppercase;letter-spacing:.07em;color:var(--muted-2)}.feld-gruppe:first-child{margin-top:0}.kennzahlen{display:grid;grid-template-columns:repeat(3,1fr);grid-gap:2px;gap:2px;margin-bottom:2px}.kennzahlen .kz{display:grid;grid-gap:3px;gap:3px;padding:16px 12px;border-radius:10px;background:var(--surface);text-align:center}.kennzahlen .kz b{font-size:22px;font-weight:700;letter-spacing:-.03em;color:var(--ink);font-feature-settings:"tnum";font-variant-numeric:tabular-nums}.kennzahlen .kz span{font-size:11.5px;font-weight:600;color:var(--muted-2)}.kennzahlen .stark{background:var(--brand)}.kennzahlen .stark b{color:#fff}.kennzahlen .stark span{color:rgba(255,255,255,.76)}.rechner-fuss{margin:10px 4px 0;font-size:12px;line-height:1.5;color:var(--muted-2)}.formel-liste{display:grid;grid-gap:14px;gap:14px;margin-top:34px}.formel{padding:20px 22px;border-radius:14px;background:var(--surface);box-shadow:0 0 0 1px var(--line)}.formel h3{margin:0;font-size:16px;font-weight:700;color:var(--ink)}.formel code{display:block;margin:10px 0;padding:11px 13px;border-radius:9px;background:var(--inset);font-family:ui-monospace,SFMono-Regular,Menlo,monospace;font-size:13px;line-height:1.5;color:var(--brand-deep)}.formel p{margin:0;font-size:14px;line-height:1.6;color:var(--muted)}