:root{
  --bg:#12151b;
  --bg-elevated:#181d25;
  --bg-elevated-2:#1f2530;
  --bg-sunken:#0e1116;
  --text:#edeef1;
  --text-muted:#99a2b1;
  --text-faint:#5c6474;
  --accent:#c98a4b;
  --accent-soft:#e7b27e;
  --accent-dim:#8a5f34;
  --accent2:#4fa6a0;
  --line:#272d38;
  --line-soft:#1c212a;
  --shadow: 0 24px 60px -28px rgba(0,0,0,0.65);
  --radius: 6px;
}

*{ box-sizing:border-box; }
html{ scroll-behavior:smooth; }
@media (prefers-reduced-motion: reduce){ html{ scroll-behavior:auto; } *{ animation-duration:0.001ms !important; transition-duration:0.001ms !important; } }

body{
  margin:0;
  background:var(--bg);
  color:var(--text);
  font-family:"IBM Plex Sans", "Segoe UI", Arial, sans-serif;
  font-size:16px;
  line-height:1.6;
  -webkit-font-smoothing:antialiased;
}

h1,h2,h3{
  font-family:"Fraunces", Georgia, "Times New Roman", serif;
  font-weight:600;
  line-height:1.12;
  text-wrap:balance;
  margin:0;
  color:var(--text);
}

em{ font-style:italic; color:var(--accent-soft); }
a{ color:inherit; }
p{ margin:0; }
.mono{ font-family:"IBM Plex Mono", ui-monospace, Consolas, monospace; }
.icon{ width:22px; height:22px; flex:none; stroke:var(--accent); }

a:focus-visible, button:focus-visible, input:focus-visible, select:focus-visible, textarea:focus-visible{
  outline:2px solid var(--accent-soft);
  outline-offset:3px;
  border-radius:2px;
}

.section-head{ margin-bottom:44px; }
.section-head h2{ font-size:clamp(1.7rem,3vw,2.3rem); font-weight:500; margin-top:10px; max-width:26ch; }
.section-head p{ margin-top:14px; color:var(--text-muted); max-width:56ch; }

.eyebrow{
  display:inline-flex; align-items:center; gap:8px;
  font-size:12px; letter-spacing:0.16em; color:var(--accent-soft);
}
.eyebrow::before{ content:""; width:16px; height:1px; background:var(--accent); }

/* ---------- utility bar ---------- */
.utilitybar{ background:var(--bg-sunken); border-bottom:1px solid var(--line-soft); font-size:12.5px; }
.utilitybar-inner{ max-width:1160px; margin:0 auto; padding:9px 28px; display:flex; justify-content:space-between; gap:16px; color:var(--text-faint); }
.utilitybar-links{ display:flex; gap:18px; }
.utilitybar a{ color:var(--text-muted); text-decoration:none; }
.utilitybar a:hover{ color:var(--accent-soft); }
.utilitybar .markets{ letter-spacing:0.06em; }

/* ---------- top nav ---------- */
.topbar{ position:sticky; top:0; z-index:20; background:rgba(18,21,27,0.92); backdrop-filter:blur(10px); border-bottom:1px solid var(--line-soft); }
.topbar-inner{ max-width:1160px; margin:0 auto; padding:16px 28px; display:flex; align-items:center; justify-content:space-between; gap:28px; }
.brand{ display:flex; flex-direction:column; line-height:1.15; text-decoration:none; }
.brand-mark{ font-family:"Fraunces", serif; font-weight:600; font-size:20px; letter-spacing:0.01em; color:var(--text); }
.brand-mark em{ color:var(--accent); font-style:normal; }
.brand-sub{ font-family:"IBM Plex Mono", monospace; font-size:10px; letter-spacing:0.12em; color:var(--text-faint); margin-top:2px; }

.tabs{ display:flex; align-items:center; gap:4px; }
.tabs a{ text-decoration:none; font-size:14px; color:var(--text-muted); padding:8px 14px; border-radius:3px; position:relative; transition:color 0.15s ease; }
.tabs a:hover{ color:var(--text); }
.tabs a::after{ content:""; position:absolute; left:14px; right:14px; bottom:2px; height:2px; background:var(--accent); transform:scaleX(0); transform-origin:left; transition:transform 0.18s ease; }
.tabs a:hover::after{ transform:scaleX(1); }

.nav-cta{ display:inline-flex; align-items:center; padding:10px 20px; border-radius:3px; background:var(--accent); color:#181008; font-size:13.5px; font-weight:600; text-decoration:none; white-space:nowrap; transition:background 0.15s ease, transform 0.15s ease; }
.nav-cta:hover{ background:var(--accent-soft); transform:translateY(-1px); }

@media (max-width: 900px){ .tabs{ display:none; } }

main{ max-width:1160px; margin:0 auto; padding:0 28px; }
section.section{ padding:100px 0; border-bottom:1px solid var(--line-soft); }
section.section:last-of-type{ border-bottom:none; }

/* ---------- hero ---------- */
.hero{ padding:88px 0 0; display:grid; grid-template-columns:1.05fr 0.95fr; gap:56px; align-items:center; }
.hero h1{ font-size:clamp(2.5rem, 5vw, 3.9rem); font-weight:500; max-width:15ch; }
.hero-lead{ margin-top:22px; max-width:52ch; color:var(--text-muted); font-size:1.05rem; }
.hero-badge{
  display:inline-flex; align-items:center; gap:8px; margin-top:26px; padding:8px 16px;
  border:1px solid var(--line); border-radius:20px; font-size:12.5px; color:var(--text-muted);
}
.hero-badge b{ color:var(--accent-soft); font-weight:600; }
.hero-cta{ margin-top:30px; display:flex; gap:16px; flex-wrap:wrap; }

.btn{ display:inline-flex; align-items:center; gap:8px; padding:14px 26px; border-radius:3px; font-size:14.5px; font-weight:600; text-decoration:none; border:1px solid transparent; cursor:pointer; font-family:inherit; transition:transform 0.15s ease, background 0.15s ease, border-color 0.15s ease, color 0.15s ease; }
.btn-primary{ background:var(--accent); color:#181008; }
.btn-primary:hover{ background:var(--accent-soft); transform:translateY(-1px); }
.btn-ghost{ border-color:var(--line); color:var(--text); background:transparent; }
.btn-ghost:hover{ border-color:var(--accent); color:var(--accent-soft); }

.hero-art{ position:relative; border-radius:10px; overflow:hidden; background:radial-gradient(120% 140% at 20% 0%, #23293a 0%, var(--bg-sunken) 60%); border:1px solid var(--line); box-shadow:var(--shadow); aspect-ratio:4/5; }
.hero-art svg{ width:100%; height:100%; display:block; }
.hero-art-caption{ position:absolute; left:20px; right:20px; bottom:18px; display:flex; justify-content:space-between; font-size:11px; letter-spacing:0.08em; color:var(--text-faint); font-family:"IBM Plex Mono", monospace; }

@media (max-width: 860px){ .hero{ grid-template-columns:1fr; padding-top:56px; } .hero-art{ aspect-ratio:16/10; order:-1; } }

/* ---------- stat / results bar ---------- */
.statbar{ display:grid; grid-template-columns:repeat(4,1fr); border:1px solid var(--line); border-radius:8px; overflow:hidden; margin-top:80px; }
.stat{ padding:28px 22px; text-align:left; border-left:1px solid var(--line); background:var(--bg-elevated); }
.stat:first-child{ border-left:none; }
.stat b{ display:block; font-family:"Fraunces", serif; font-size:1.9rem; font-weight:600; color:var(--accent-soft); font-variant-numeric:tabular-nums; }
.stat span{ display:block; margin-top:8px; font-size:12.5px; color:var(--text-muted); }
@media (max-width: 700px){ .statbar{ grid-template-columns:1fr 1fr; } .stat{ border-top:1px solid var(--line); } .stat:nth-child(1),.stat:nth-child(2){ border-top:none; } .stat:nth-child(odd){ border-left:none; } }

/* ---------- ueber mich ---------- */
.ueber-grid{ display:grid; grid-template-columns:1.3fr 1fr; gap:56px; align-items:start; }
.ueber-text p{ color:var(--text-muted); max-width:62ch; }
.ueber-text p + p{ margin-top:16px; }
.facts{ margin-top:28px; border-top:1px solid var(--line-soft); padding-top:26px; display:grid; grid-template-columns:repeat(2,1fr); gap:22px; }
.fact dt{ font-family:"IBM Plex Mono", monospace; font-size:10.5px; letter-spacing:0.1em; color:var(--text-faint); text-transform:uppercase; }
.fact dd{ margin:6px 0 0; font-size:14.5px; color:var(--text); }

.why-card{ border:1px solid var(--line); border-radius:8px; background:var(--bg-elevated); padding:30px; }
.why-card h3{ font-size:1.05rem; font-weight:600; margin-bottom:20px; }
.why-list{ list-style:none; margin:0; padding:0; display:flex; flex-direction:column; gap:16px; }
.why-list li{ display:flex; gap:12px; align-items:flex-start; font-size:14px; color:var(--text-muted); }
.why-list svg{ width:18px; height:18px; flex:none; stroke:var(--accent2); margin-top:1px; }

@media (max-width: 860px){ .ueber-grid{ grid-template-columns:1fr; } .facts{ grid-template-columns:1fr 1fr; } }

/* ---------- leistungen ---------- */
.service-groups{ display:flex; flex-direction:column; gap:52px; }
.service-group-head{ display:flex; align-items:baseline; gap:12px; margin-bottom:20px; }
.service-group-index{ font-family:"IBM Plex Mono", monospace; font-size:12px; color:var(--accent2); border:1px solid var(--line); border-radius:20px; padding:3px 11px; }
.service-group-head h3{ font-size:1.2rem; font-weight:500; }

.service-grid{ list-style:none; margin:0; padding:0; display:grid; grid-template-columns:repeat(2,1fr); gap:16px; }
.service-card{ display:flex; gap:16px; padding:22px; border:1px solid var(--line); border-radius:8px; background:var(--bg-elevated); transition:transform 0.15s ease, border-color 0.15s ease, background 0.15s ease; }
.service-card:hover{ transform:translateY(-2px); border-color:var(--accent-dim); background:var(--bg-elevated-2); }
.service-card h4{ margin:0 0 6px; font-size:15.5px; font-weight:600; color:var(--text); }
.service-card p{ color:var(--text-muted); font-size:13.5px; line-height:1.55; }
@media (max-width: 700px){ .service-grid{ grid-template-columns:1fr; } }

/* ---------- steuervorteil ---------- */
.tax-panel{ display:grid; grid-template-columns:1fr 1fr; gap:48px; align-items:start; border:1px solid var(--line); border-radius:10px; padding:44px; background:linear-gradient(155deg, var(--bg-elevated-2), var(--bg-sunken)); box-shadow:var(--shadow); }
.tax-panel h3{ font-size:1.5rem; font-weight:500; margin-bottom:16px; }
.tax-panel > div > p{ color:var(--text-muted); max-width:44ch; }
.tax-list{ list-style:none; margin:0; padding:0; display:flex; flex-direction:column; gap:18px; }
.tax-list li{ display:flex; gap:12px; padding-bottom:18px; border-bottom:1px solid var(--line); }
.tax-list li:last-child{ border-bottom:none; padding-bottom:0; }
.tax-list svg{ width:20px; height:20px; flex:none; stroke:var(--accent2); margin-top:2px; }
.tax-list h4{ margin:0 0 4px; font-size:14.5px; font-weight:600; }
.tax-list p{ margin:0; font-size:13.5px; color:var(--text-muted); }
.tax-note{ margin-top:20px; font-size:12px; color:var(--text-faint); max-width:44ch; }
@media (max-width: 860px){ .tax-panel{ grid-template-columns:1fr; padding:28px; } }

/* ---------- arbeitsweise ---------- */
.process{ position:relative; display:grid; grid-template-columns:repeat(4,1fr); gap:24px; }
.process::before{ content:""; position:absolute; top:17px; left:5%; right:5%; height:1px; background:var(--line); }
.process-step{ position:relative; display:flex; flex-direction:column; gap:14px; }
.process-step .num{ width:34px; height:34px; border-radius:50%; background:var(--bg-elevated); border:1px solid var(--accent-dim); display:flex; align-items:center; justify-content:center; font-family:"IBM Plex Mono", monospace; font-size:12.5px; color:var(--accent-soft); z-index:1; }
.process-step h4{ margin:0; font-size:16px; font-weight:600; }
.process-step p{ margin:0; color:var(--text-muted); font-size:13.5px; }
@media (max-width: 760px){ .process{ grid-template-columns:1fr; } .process::before{ display:none; } }

/* ---------- blog ---------- */
.insight-grid{ display:grid; grid-template-columns:repeat(3,1fr); gap:22px; }
.insight-card{ background:var(--bg-elevated); border:1px solid var(--line); border-radius:8px; padding:24px; display:flex; flex-direction:column; gap:14px; min-height:180px; text-decoration:none; transition:transform 0.15s ease, border-color 0.15s ease, background 0.15s ease; }
a.insight-card:hover{ transform:translateY(-2px); border-color:var(--accent-dim); background:var(--bg-elevated-2); }
.insight-tag{ font-family:"IBM Plex Mono", monospace; font-size:10.5px; letter-spacing:0.1em; color:var(--text-faint); text-transform:uppercase; border:1px solid var(--line); border-radius:20px; padding:4px 10px; align-self:flex-start; }
.insight-card h4{ font-size:16.5px; font-weight:600; line-height:1.35; }
.insight-card p{ color:var(--text-muted); font-size:13.5px; }
.insight-read{ margin-top:auto; font-size:13px; color:var(--accent-soft); display:flex; align-items:center; gap:6px; }
@media (max-width: 760px){ .insight-grid{ grid-template-columns:1fr; } }

.blog-cta{ margin-top:36px; display:flex; justify-content:center; }

/* ---------- article ---------- */
.article-head{ max-width:70ch; margin:0 auto 48px; text-align:left; }
.article-head h1{ font-size:clamp(2rem,4vw,2.9rem); font-weight:500; margin-top:16px; }
.article-meta{ margin-top:18px; display:flex; gap:14px; align-items:center; font-size:13px; color:var(--text-faint); }
.article-meta .dot{ width:3px; height:3px; border-radius:50%; background:var(--text-faint); }
.article-body{ max-width:70ch; margin:0 auto; display:flex; flex-direction:column; gap:22px; padding-bottom:100px; }
.article-body p{ color:var(--text-muted); font-size:16px; line-height:1.75; }
.article-body h2{ font-size:1.4rem; font-weight:600; margin-top:12px; }
.article-body ul{ color:var(--text-muted); font-size:16px; line-height:1.75; padding-left:22px; display:flex; flex-direction:column; gap:8px; }
.article-body strong{ color:var(--text); }
.article-back{ display:inline-block; margin-bottom:8px; font-size:13px; color:var(--text-muted); text-decoration:none; }
.article-back:hover{ color:var(--accent-soft); }
.article-foot{ max-width:70ch; margin:0 auto; padding:40px 0 90px; border-top:1px solid var(--line-soft); display:flex; justify-content:space-between; align-items:center; flex-wrap:wrap; gap:16px; }

/* ---------- kontakt ---------- */
.kontakt-grid{ display:grid; grid-template-columns:1fr 1.15fr; gap:40px; align-items:start; }
.kontakt-info{ background:linear-gradient(155deg, var(--bg-elevated-2), var(--bg-sunken)); border:1px solid var(--line); border-radius:8px; padding:36px; box-shadow:var(--shadow); }
.kontakt-info h3{ font-size:1.4rem; font-weight:500; margin-bottom:12px; }
.kontakt-info > p{ color:var(--text-muted); max-width:40ch; margin-bottom:28px; }
.kontakt-fields{ display:flex; flex-direction:column; gap:16px; margin:0; padding:0; }
.kontakt-field{ display:flex; flex-direction:column; gap:4px; padding-bottom:14px; border-bottom:1px solid var(--line); }
.kontakt-field dt{ font-family:"IBM Plex Mono", monospace; font-size:10.5px; letter-spacing:0.08em; color:var(--text-faint); text-transform:uppercase; }
.kontakt-field dd{ margin:0; font-size:15px; }
.kontakt-field a{ color:var(--accent-soft); text-decoration:none; }
.kontakt-field a:hover{ text-decoration:underline; }

.kontakt-form{ border:1px solid var(--line); border-radius:8px; padding:36px; background:var(--bg-elevated); }
.form-row{ display:grid; grid-template-columns:1fr 1fr; gap:18px; }
.field{ display:flex; flex-direction:column; gap:7px; margin-bottom:18px; }
.field label{ font-size:12.5px; color:var(--text-muted); }
.field label .req{ color:var(--accent-soft); }
.field input, .field select, .field textarea{ background:var(--bg-sunken); border:1px solid var(--line); border-radius:4px; color:var(--text); padding:11px 13px; font-family:inherit; font-size:14.5px; }
.field textarea{ resize:vertical; min-height:110px; }
.field input::placeholder, .field textarea::placeholder{ color:var(--text-faint); }
.form-note{ margin-top:6px; font-size:12px; color:var(--text-faint); }
.form-status{ margin-top:14px; font-size:13px; color:var(--accent2); min-height:1em; }
@media (max-width: 940px){ .kontakt-grid{ grid-template-columns:1fr; } }
@media (max-width: 560px){ .form-row{ grid-template-columns:1fr; } }

/* ---------- legal pages ---------- */
.legal{ padding:88px 0; border-bottom:1px solid var(--line-soft); }
.legal-head{ display:flex; align-items:baseline; justify-content:space-between; gap:20px; flex-wrap:wrap; margin-bottom:36px; }
.legal-back{ font-size:13px; color:var(--text-muted); text-decoration:none; }
.legal-back:hover{ color:var(--accent-soft); }
.legal-body{ max-width:68ch; display:flex; flex-direction:column; gap:28px; }
.legal-body h3{ font-size:1.05rem; font-weight:600; margin-bottom:8px; }
.legal-body p, .legal-body li{ color:var(--text-muted); font-size:14.5px; line-height:1.7; }
.legal-body ul{ margin:0; padding-left:20px; display:flex; flex-direction:column; gap:6px; }
.legal-body .placeholder{ color:var(--accent-soft); }
.legal-block dl{ display:grid; grid-template-columns:auto 1fr; gap:8px 16px; margin:0; }
.legal-block dt{ color:var(--text-faint); font-size:13px; }
.legal-block dd{ margin:0; font-size:14.5px; }

/* ---------- footer ---------- */
footer{ background:var(--bg-sunken); border-top:1px solid var(--line-soft); }
.footer-grid{ max-width:1160px; margin:0 auto; padding:64px 28px 32px; display:grid; grid-template-columns:1.4fr 1fr 1fr 1fr; gap:40px; }
.footer-brand .brand-mark{ font-size:19px; }
.footer-brand p{ margin-top:14px; color:var(--text-muted); font-size:13.5px; max-width:32ch; }
.footer-col h5{ font-size:12px; letter-spacing:0.1em; color:var(--text-faint); text-transform:uppercase; margin:0 0 16px; font-weight:600; }
.footer-col ul{ list-style:none; margin:0; padding:0; display:flex; flex-direction:column; gap:11px; }
.footer-col a{ text-decoration:none; color:var(--text-muted); font-size:13.5px; }
.footer-col a:hover{ color:var(--accent-soft); }
.footer-col span{ font-size:13.5px; color:var(--text-faint); }
.footer-bottom{ max-width:1160px; margin:0 auto; padding:22px 28px 32px; border-top:1px solid var(--line-soft); display:flex; justify-content:space-between; flex-wrap:wrap; gap:10px; color:var(--text-faint); font-size:12px; }
@media (max-width: 760px){ .footer-grid{ grid-template-columns:1fr 1fr; } }