@layer properties{@supports (((-webkit-hyphens:none)) and (not (margin-trim:inline))) or ((-moz-orient:inline) and (not (color:rgb(from red r g b)))){*,:before,:after,::backdrop{--tw-rotate-x:initial;--tw-rotate-y:initial;--tw-rotate-z:initial;--tw-skew-x:initial;--tw-skew-y:initial;--tw-border-style:solid;--tw-shadow:0 0 #0000;--tw-shadow-color:initial;--tw-shadow-alpha:100%;--tw-inset-shadow:0 0 #0000;--tw-inset-shadow-color:initial;--tw-inset-shadow-alpha:100%;--tw-ring-color:initial;--tw-ring-shadow:0 0 #0000;--tw-inset-ring-color:initial;--tw-inset-ring-shadow:0 0 #0000;--tw-ring-inset:initial;--tw-ring-offset-width:0px;--tw-ring-offset-color:#fff;--tw-ring-offset-shadow:0 0 #0000;--tw-outline-style:solid;--tw-blur:initial;--tw-brightness:initial;--tw-contrast:initial;--tw-grayscale:initial;--tw-hue-rotate:initial;--tw-invert:initial;--tw-opacity:initial;--tw-saturate:initial;--tw-sepia:initial;--tw-drop-shadow:initial;--tw-drop-shadow-color:initial;--tw-drop-shadow-alpha:100%;--tw-drop-shadow-size:initial}}}@layer theme{:root,:host{--font-sans:-apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", "Noto Sans", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji";--font-serif:ui-serif, Georgia, Cambria, "Times New Roman", Times, serif;--font-mono:ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace;--default-transition-duration:.15s;--default-transition-timing-function:cubic-bezier(.4, 0, .2, 1);--default-font-family:var(--font-sans);--default-mono-font-family:var(--font-mono)}}@layer base{*,:after,:before,::backdrop{box-sizing:border-box;border:0 solid;margin:0;padding:0}::file-selector-button{box-sizing:border-box;border:0 solid;margin:0;padding:0}html,:host{-webkit-text-size-adjust:100%;tab-size:4;line-height:1.5;font-family:var(--default-font-family,-apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", "Noto Sans", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji");font-feature-settings:var(--default-font-feature-settings,normal);font-variation-settings:var(--default-font-variation-settings,normal);-webkit-tap-highlight-color:transparent}hr{height:0;color:inherit;border-top-width:1px}abbr:where([title]){-webkit-text-decoration:underline dotted;text-decoration:underline dotted}h1,h2,h3,h4,h5,h6{font-size:inherit;font-weight:inherit}a{color:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;text-decoration:inherit}b,strong{font-weight:bolder}code,kbd,samp,pre{font-family:var(--default-mono-font-family,ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace);font-feature-settings:var(--default-mono-font-feature-settings,normal);font-variation-settings:var(--default-mono-font-variation-settings,normal);font-size:1em}small{font-size:80%}sub,sup{vertical-align:baseline;font-size:75%;line-height:0;position:relative}sub{bottom:-.25em}sup{top:-.5em}table{text-indent:0;border-color:inherit;border-collapse:collapse}:-moz-focusring:where(:not(iframe)){outline:auto}progress{vertical-align:baseline}summary{display:list-item}ol,ul,menu{list-style:none}img,svg,video,canvas,audio,iframe,embed,object{vertical-align:middle;display:block}img,video{max-width:100%;height:auto}button,input,select,optgroup,textarea{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}::file-selector-button{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}:where(select:is([multiple],[size])) optgroup{font-weight:bolder}:where(select:is([multiple],[size])) optgroup option{padding-inline-start:20px}::file-selector-button{margin-inline-end:4px}::placeholder{opacity:1}@supports (not ((-webkit-appearance:-apple-pay-button))) or (contain-intrinsic-size:1px){::placeholder{color:currentColor}@supports (color:color-mix(in lab, red, red)){::placeholder{color:color-mix(in oklab, currentcolor 50%, transparent)}}}textarea{resize:vertical}::-webkit-search-decoration{-webkit-appearance:none}::-webkit-date-and-time-value{min-height:1lh;text-align:inherit}::-webkit-datetime-edit{display:inline-flex}::-webkit-datetime-edit-fields-wrapper{padding:0}::-webkit-datetime-edit{padding-block:0}::-webkit-datetime-edit-year-field{padding-block:0}::-webkit-datetime-edit-month-field{padding-block:0}::-webkit-datetime-edit-day-field{padding-block:0}::-webkit-datetime-edit-hour-field{padding-block:0}::-webkit-datetime-edit-minute-field{padding-block:0}::-webkit-datetime-edit-second-field{padding-block:0}::-webkit-datetime-edit-millisecond-field{padding-block:0}::-webkit-datetime-edit-meridiem-field{padding-block:0}::-webkit-calendar-picker-indicator{line-height:1}:-moz-ui-invalid{box-shadow:none}button,input:where([type=button],[type=reset],[type=submit]){appearance:button}::file-selector-button{appearance:button}::-webkit-inner-spin-button{height:auto}::-webkit-outer-spin-button{height:auto}[hidden]:where(:not([hidden=until-found])){display:none!important}}@layer components;@layer utilities{.collapse{visibility:collapse}.visible{visibility:visible}.absolute{position:absolute}.fixed{position:fixed}.relative{position:relative}.static{position:static}.sticky{position:sticky}.container{width:100%}@media (min-width:40rem){.container{max-width:40rem}}@media (min-width:48rem){.container{max-width:48rem}}@media (min-width:64rem){.container{max-width:64rem}}@media (min-width:80rem){.container{max-width:80rem}}@media (min-width:96rem){.container{max-width:96rem}}.block{display:block}.contents{display:contents}.flex{display:flex}.grid{display:grid}.hidden{display:none}.inline{display:inline}.inline-block{display:inline-block}.inline-flex{display:inline-flex}.table{display:table}.min-h-screen{min-height:100vh}.flex-shrink{flex-shrink:1}.transform{transform:var(--tw-rotate-x,) var(--tw-rotate-y,) var(--tw-rotate-z,) var(--tw-skew-x,) var(--tw-skew-y,)}.resize{resize:both}.flex-wrap{flex-wrap:wrap}.border{border-style:var(--tw-border-style);border-width:1px}.lowercase{text-transform:lowercase}.uppercase{text-transform:uppercase}.underline{text-decoration-line:underline}.antialiased{-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale}.shadow{--tw-shadow:0 1px 3px 0 var(--tw-shadow-color,#0000001a), 0 1px 2px -1px var(--tw-shadow-color,#0000001a);box-shadow:var(--tw-inset-shadow), var(--tw-inset-ring-shadow), var(--tw-ring-offset-shadow), var(--tw-ring-shadow), var(--tw-shadow)}.ring{--tw-ring-shadow:var(--tw-ring-inset,) 0 0 0 calc(1px + var(--tw-ring-offset-width)) var(--tw-ring-color,currentcolor);box-shadow:var(--tw-inset-shadow), var(--tw-inset-ring-shadow), var(--tw-ring-offset-shadow), var(--tw-ring-shadow), var(--tw-shadow)}.outline{outline-style:var(--tw-outline-style);outline-width:1px}.filter{filter:var(--tw-blur,) var(--tw-brightness,) var(--tw-contrast,) var(--tw-grayscale,) var(--tw-hue-rotate,) var(--tw-invert,) var(--tw-saturate,) var(--tw-sepia,) var(--tw-drop-shadow,)}.transition{transition-property:color,background-color,border-color,outline-color,text-decoration-color,fill,stroke,--tw-gradient-from,--tw-gradient-via,--tw-gradient-to,opacity,box-shadow,transform,translate,scale,rotate,filter,-webkit-backdrop-filter,backdrop-filter,display,content-visibility,overlay,pointer-events;transition-timing-function:var(--tw-ease,var(--default-transition-timing-function));transition-duration:var(--tw-duration,var(--default-transition-duration))}}:root{--font-serif:"Playfair Display", Georgia, serif;--font-sans:"Inter", system-ui, sans-serif;--color-ink:#0f1117;--color-navy:#0d2240;--color-navy-light:#1a3a6b;--color-accent:#2d6a4f;--color-muted:#6b7280;--color-border:#e5e7eb;--color-bg:#fafaf9;--color-surface:#fff}html{font-family:var(--font-sans);color:var(--color-ink);background-color:var(--color-bg);-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;scroll-behavior:auto}body{background-color:var(--color-bg);color:var(--color-ink);font-family:var(--font-sans)}h1,h2,h3,h4,h5,h6{font-family:var(--font-serif);color:var(--color-navy)}a{color:var(--color-navy-light);text-decoration:none}a:hover{text-decoration:underline}.prose-steuer{font-family:var(--font-sans);color:#1f2937;max-width:72ch;font-size:1rem;line-height:1.75}.prose-steuer h2{font-family:var(--font-serif);color:var(--color-navy);border-bottom:1px solid #e5e7eb;margin-top:2.5rem;margin-bottom:1rem;padding-bottom:.5rem;scroll-margin-top:7rem;font-size:1.375rem;font-weight:600}@media (max-width:900px){.prose-steuer h2{scroll-margin-top:8rem}}.prose-steuer h3{font-family:var(--font-serif);color:var(--color-navy);margin-top:1.5rem;margin-bottom:.75rem;font-size:1.125rem;font-weight:600}.prose-steuer p{margin-bottom:1rem}.prose-steuer ul{margin-bottom:1rem;padding-left:1.5rem;list-style-type:disc}.prose-steuer li{margin-bottom:.25rem;line-height:1.75}.prose-steuer strong{color:#111827;font-weight:600}.prose-steuer a{color:var(--color-navy-light);text-decoration:underline}.badge-positive{color:#065f46;background-color:#ecfdf5;border:1px solid #a7f3d0;border-radius:9999px;align-items:center;padding:.125rem .625rem;font-size:.75rem;font-weight:500;display:inline-flex}.badge-caution{color:#92400e;background-color:#fffbeb;border:1px solid #fcd34d;border-radius:9999px;align-items:center;padding:.125rem .625rem;font-size:.75rem;font-weight:500;display:inline-flex}.badge-negative{color:#991b1b;background-color:#fef2f2;border:1px solid #fca5a5;border-radius:9999px;align-items:center;padding:.125rem .625rem;font-size:.75rem;font-weight:500;display:inline-flex}.fg-hp{width:1px!important;height:1px!important;position:absolute!important;top:auto!important;left:-10000px!important;overflow:hidden!important}@media print{.fg-hp{display:none!important}}@property --tw-rotate-x{syntax:"*";inherits:false}@property --tw-rotate-y{syntax:"*";inherits:false}@property --tw-rotate-z{syntax:"*";inherits:false}@property --tw-skew-x{syntax:"*";inherits:false}@property --tw-skew-y{syntax:"*";inherits:false}@property --tw-border-style{syntax:"*";inherits:false;initial-value:solid}@property --tw-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-shadow-color{syntax:"*";inherits:false}@property --tw-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-inset-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-inset-shadow-color{syntax:"*";inherits:false}@property --tw-inset-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-ring-color{syntax:"*";inherits:false}@property --tw-ring-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-inset-ring-color{syntax:"*";inherits:false}@property --tw-inset-ring-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-ring-inset{syntax:"*";inherits:false}@property --tw-ring-offset-width{syntax:"<length>";inherits:false;initial-value:0}@property --tw-ring-offset-color{syntax:"*";inherits:false;initial-value:#fff}@property --tw-ring-offset-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-outline-style{syntax:"*";inherits:false;initial-value:solid}@property --tw-blur{syntax:"*";inherits:false}@property --tw-brightness{syntax:"*";inherits:false}@property --tw-contrast{syntax:"*";inherits:false}@property --tw-grayscale{syntax:"*";inherits:false}@property --tw-hue-rotate{syntax:"*";inherits:false}@property --tw-invert{syntax:"*";inherits:false}@property --tw-opacity{syntax:"*";inherits:false}@property --tw-saturate{syntax:"*";inherits:false}@property --tw-sepia{syntax:"*";inherits:false}@property --tw-drop-shadow{syntax:"*";inherits:false}@property --tw-drop-shadow-color{syntax:"*";inherits:false}@property --tw-drop-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-drop-shadow-size{syntax:"*";inherits:false}
.cw{right:var(--cw-inset-x,1.1rem);bottom:var(--cw-inset-y,1.1rem);z-index:var(--cw-z,90);font-family:var(--cw-font,inherit);flex-direction:column;align-items:flex-end;gap:.7rem;display:flex;position:fixed}.cw-toggle{width:var(--cw-toggle-size,3.5rem);height:var(--cw-toggle-size,3.5rem);border:var(--cw-toggle-border,none);border-radius:var(--cw-toggle-radius,50%);background:var(--cw-accent,#1e4d3b);color:var(--cw-accent-ink,#fff);cursor:pointer;box-shadow:var(--cw-toggle-shadow,var(--cw-shadow,0 10px 26px #0f1b1742));place-items:center;padding:0;transition:background .16s,transform .16s;display:grid}.cw-toggle:hover{background:var(--cw-accent-hover,var(--cw-accent,#1e4d3b));transform:translateY(-2px)}.cw-toggle:active{transform:scale(.96)}.cw-toggle:focus-visible{outline:3px solid var(--cw-focus,var(--cw-accent,#1e4d3b));outline-offset:3px}.cw-glyph{place-items:center;display:grid}.cw-glyph svg{fill:none;stroke:currentColor;stroke-width:2px;stroke-linecap:round;stroke-linejoin:round;width:1.4rem;height:1.4rem}.cw-glyph-close,.cw.is-open .cw-glyph-open{display:none}.cw.is-open .cw-glyph-close{display:grid}.cw-panel{background:var(--cw-surface,#fff);border:var(--cw-panel-border,1px solid var(--cw-line,#14181c24));border-radius:var(--cw-panel-radius,14px);width:min(21rem,100vw - 2.2rem);max-height:calc(100dvh - 9rem);box-shadow:var(--cw-shadow,0 10px 26px #0f1b1742);color:var(--cw-ink,#191c1e);padding:1.05rem 1.1rem .6rem;overflow-y:auto}.cw-panel[hidden]{display:none}.cw-eyebrow{font-family:var(--cw-eyebrow-font,var(--cw-font,inherit));letter-spacing:.14em;text-transform:uppercase;color:var(--cw-eyebrow-ink,var(--cw-accent,#1e4d3b));margin:0 0 .7rem;font-size:.68rem;font-weight:700;line-height:1.2}.cw-item{border-top:1px solid var(--cw-line,#14181c24);color:var(--cw-ink,#191c1e);align-items:flex-start;gap:.7rem;padding:.6rem 0;text-decoration:none;display:flex}.cw-item:first-of-type{border-top:none}.cw-item:hover{color:var(--cw-accent-hover,var(--cw-accent,#1e4d3b))}.cw-item:focus-visible{outline:2px solid var(--cw-focus,var(--cw-accent,#1e4d3b));outline-offset:2px}.cw-icon{border-radius:var(--cw-icon-radius,9px);background:var(--cw-icon-bg,#1e4d3b1a);width:2rem;height:2rem;color:var(--cw-icon-ink,var(--cw-accent,#1e4d3b));flex:none;place-items:center;display:grid}.cw-icon svg{fill:none;stroke:currentColor;stroke-width:2px;stroke-linecap:round;stroke-linejoin:round;width:1rem;height:1rem}.cw-copy{gap:.12rem;min-width:0;display:grid}.cw-copy strong{font-family:var(--cw-font,inherit);font-size:.92rem;font-weight:600;line-height:1.3}.cw-copy span{font-family:var(--cw-font,inherit);color:var(--cw-ink-mute,#191c1ea8);font-size:.78rem;font-weight:400;line-height:1.4}@media (max-width:640px){.cw{bottom:.8rem;right:.8rem}.cw-toggle{width:var(--cw-toggle-size-sm,3.1rem);height:var(--cw-toggle-size-sm,3.1rem)}}@media (prefers-reduced-motion:reduce){.cw-toggle{transition:none}.cw-toggle:hover{transform:none}}
