@import url('https://fonts.googleapis.com/css2?family=Poppins:wght@400;500;600;700&family=Playfair+Display:wght@600;700&display=swap');

:root {
  
  
  
  --color-bg-primary: #0a0f1e;
  --color-bg-secondary: #0d1526;
  --color-bg-tertiary: #111d2f;
  --color-bg-card: rgba(255, 255, 255, 0.05);
  
  
  --color-text-primary: #ffffff;
  --color-text-secondary: #94a3b8;
  --color-text-muted: #64748b;
  
  
  --color-primary: #f59e0b;
  --color-primary-hover: #d97706;
  --color-secondary: #3b82f6;
  --color-tertiary: #10b981;
  
  
  --font-primary: 'Poppins', sans-serif;
  --font-heading: 'Playfair Display', serif;
  
  
  --space-xs: 0.5rem;
  --space-sm: 1rem;
  --space-md: 1.5rem;
  --space-lg: 2rem;
  --space-xl: 3rem;
  --space-2xl: 4rem;
  --space-3xl: 6rem;
  
  
  --radius-sm: 4px;
  --radius-md: 8px;
  --radius-lg: 12px;
  --radius-xl: 16px;
  --radius-2xl: 20px;
  
  
  --shadow-sm: 0 1px 2px rgba(0, 0, 0, 0.25);
  --shadow-md: 0 4px 12px rgba(0, 0, 0, 0.3);
  --shadow-lg: 0 10px 30px rgba(0, 0, 0, 0.4);
  --shadow-xl: 0 20px 50px rgba(0, 0, 0, 0.5);
  
  
  --transition-fast: 150ms ease-in-out;
  --transition-base: 250ms ease-in-out;
  --transition-slow: 350ms ease-in-out;
}

* {
  margin: 0;
  padding: 0;
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  background: var(--color-bg-primary);
  color: var(--color-text-primary);
  font-family: var(--font-primary);
  font-size: 16px;
  font-weight: 400;
  line-height: 1.6;
  letter-spacing: -0.3px;
}

h1, h2, h3, h4, h5, h6 {
  font-family: var(--font-heading);
  font-weight: 700;
  line-height: 1.2;
  letter-spacing: -0.5px;
  margin-bottom: var(--space-md);
}

h1 {
  font-size: clamp(2.5rem, 5vw, 4rem);
  color: var(--color-text-primary);
}

h2 {
  font-size: clamp(2rem, 4vw, 3rem);
  color: var(--color-text-primary);
}

h3 {
  font-size: clamp(1.5rem, 3vw, 2rem);
  color: var(--color-text-primary);
}

h4 {
  font-size: 1.25rem;
  color: var(--color-text-primary);
}

h5 {
  font-size: 1.125rem;
  color: var(--color-text-primary);
}

h6 {
  font-size: 1rem;
  color: var(--color-text-secondary);
  font-weight: 600;
}

p {
  color: var(--color-text-secondary);
  margin-bottom: var(--space-md);
}

p.lead {
  font-size: 1.125rem;
  color: var(--color-text-secondary);
  line-height: 1.8;
}

a {
  color: var(--color-primary);
  text-decoration: none;
  transition: color var(--transition-fast);
}

a:hover {
  color: var(--color-primary-hover);
}

.container {
  max-width: 1440px;
  width: 100%;
  margin: 0 auto;
  padding: 0 var(--space-lg);
}

@media (max-width: 768px) {
  .container {
    padding: 0 var(--space-md);
  }
}

.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: var(--space-sm);
  padding: var(--space-sm) var(--space-lg);
  border: none;
  border-radius: var(--radius-lg);
  font-family: var(--font-primary);
  font-size: 1rem;
  font-weight: 600;
  cursor: pointer;
  transition: all var(--transition-base);
  text-decoration: none;
  white-space: nowrap;
}

.btn-primary {
  background: var(--color-primary);
  color: #0a0f1e;
  box-shadow: 0 0 30px rgba(245, 158, 11, 0.2);
}

.btn-primary:hover {
  background: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: 0 0 40px rgba(245, 158, 11, 0.4);
}

.btn-secondary {
  background: rgba(255, 255, 255, 0.1);
  color: var(--color-text-primary);
  border: 1px solid rgba(245, 158, 11, 0.3);
}

.btn-secondary:hover {
  background: rgba(245, 158, 11, 0.1);
  border-color: var(--color-primary);
}

.btn-ghost {
  background: transparent;
  color: var(--color-primary);
  border: 2px solid var(--color-primary);
}

.btn-ghost:hover {
  background: rgba(245, 158, 11, 0.1);
}

.btn-small {
  padding: var(--space-xs) var(--space-md);
  font-size: 0.875rem;
}

.btn-large {
  padding: var(--space-md) var(--space-xl);
  font-size: 1.125rem;
}

.card {
  background: var(--color-bg-card);
  border: 1px solid rgba(245, 158, 11, 0.1);
  border-radius: var(--radius-xl);
  padding: var(--space-lg);
  transition: all var(--transition-base);
  backdrop-filter: blur(10px);
}

.card:hover {
  border-color: rgba(245, 158, 11, 0.3);
  box-shadow: var(--shadow-lg);
  transform: translateY(-4px);
}

.card-header {
  margin-bottom: var(--space-md);
}

.card-title {
  font-size: 1.25rem;
  font-weight: 700;
  color: var(--color-text-primary);
  margin-bottom: var(--space-sm);
}

.card-body {
  color: var(--color-text-secondary);
}

.card-footer {
  margin-top: var(--space-lg);
  padding-top: var(--space-lg);
  border-top: 1px solid rgba(255, 255, 255, 0.05);
}

.badge {
  display: inline-block;
  padding: var(--space-xs) var(--space-md);
  background: rgba(245, 158, 11, 0.15);
  color: var(--color-primary);
  border-radius: var(--radius-lg);
  font-size: 0.875rem;
  font-weight: 600;
  border: 1px solid rgba(245, 158, 11, 0.3);
}

.badge-secondary {
  background: rgba(59, 130, 246, 0.15);
  color: var(--color-secondary);
  border-color: rgba(59, 130, 246, 0.3);
}

.badge-success {
  background: rgba(16, 185, 129, 0.15);
  color: var(--color-tertiary);
  border-color: rgba(16, 185, 129, 0.3);
}

.list {
  list-style: none;
}

.list-item {
  padding: var(--space-sm) 0;
  color: var(--color-text-secondary);
  display: flex;
  align-items: flex-start;
  gap: var(--space-md);
}

.list-item::before {
  content: '';
  color: var(--color-primary);
  font-weight: 700;
  flex-shrink: 0;
  margin-top: 2px;
}

.grid {
  display: grid;
  gap: var(--space-lg);
}

.grid-cols-2 {
  grid-template-columns: repeat(auto-fit, minmax(300px, 1fr));
}

.grid-cols-3 {
  grid-template-columns: repeat(auto-fit, minmax(250px, 1fr));
}

.grid-cols-4 {
  grid-template-columns: repeat(auto-fit, minmax(200px, 1fr));
}

@media (max-width: 768px) {
  .grid-cols-3,
  .grid-cols-4 {
    grid-template-columns: repeat(auto-fit, minmax(150px, 1fr));
  }
}

.flex {
  display: flex;
}

.flex-center {
  align-items: center;
  justify-content: center;
}

.flex-between {
  align-items: center;
  justify-content: space-between;
}

.flex-col {
  flex-direction: column;
}

.gap-xs {
  gap: var(--space-xs);
}

.gap-sm {
  gap: var(--space-sm);
}

.gap-md {
  gap: var(--space-md);
}

.gap-lg {
  gap: var(--space-lg);
}

section {
  padding: var(--space-3xl) 0;
}

section.hero {
  padding: var(--space-3xl) 0;
  background: linear-gradient(135deg, var(--color-bg-primary) 0%, var(--color-bg-tertiary) 100%);
  position: relative;
  overflow: hidden;
}

section.hero::before {
  content: '';
  position: absolute;
  top: -50%;
  right: -10%;
  width: 600px;
  height: 600px;
  background: radial-gradient(circle, rgba(245, 158, 11, 0.1) 0%, transparent 70%);
  border-radius: 50%;
  pointer-events: none;
}

section.featured {
  background: var(--color-bg-secondary);
}

section.alternate {
  background: linear-gradient(135deg, rgba(245, 158, 11, 0.05) 0%, transparent 100%);
}

input[type="text"],
input[type="email"],
input[type="password"],
input[type="number"],
textarea,
select {
  width: 100%;
  padding: var(--space-sm) var(--space-md);
  background: var(--color-bg-tertiary);
  border: 1px solid rgba(255, 255, 255, 0.1);
  border-radius: var(--radius-md);
  color: var(--color-text-primary);
  font-family: var(--font-primary);
  font-size: 1rem;
  transition: all var(--transition-fast);
}

input[type="text"]::placeholder,
input[type="email"]::placeholder,
input[type="password"]::placeholder,
input[type="number"]::placeholder,
textarea::placeholder {
  color: var(--color-text-muted);
}

input[type="text"]:focus,
input[type="email"]:focus,
input[type="password"]:focus,
input[type="number"]:focus,
textarea:focus,
select:focus {
  outline: none;
  border-color: var(--color-primary);
  box-shadow: 0 0 0 3px rgba(245, 158, 11, 0.1);
  background: rgba(245, 158, 11, 0.02);
}

textarea {
  resize: vertical;
  min-height: 120px;
}

table {
  width: 100%;
  border-collapse: collapse;
}

thead {
  background: var(--color-bg-tertiary);
}

th {
  padding: var(--space-md);
  text-align: left;
  font-weight: 600;
  color: var(--color-text-primary);
  border-bottom: 2px solid rgba(245, 158, 11, 0.2);
}

td {
  padding: var(--space-md);
  color: var(--color-text-secondary);
  border-bottom: 1px solid rgba(255, 255, 255, 0.05);
}

tr:hover {
  background: rgba(245, 158, 11, 0.05);
}

code {
  background: var(--color-bg-tertiary);
  color: var(--color-primary);
  padding: 0.25rem 0.5rem;
  border-radius: var(--radius-sm);
  font-family: 'Courier New', monospace;
  font-size: 0.9em;
}

pre {
  background: var(--color-bg-tertiary);
  padding: var(--space-md);
  border-radius: var(--radius-lg);
  overflow-x: auto;
  border: 1px solid rgba(255, 255, 255, 0.1);
  margin-bottom: var(--space-lg);
}

pre code {
  background: none;
  padding: 0;
  color: var(--color-text-primary);
}

blockquote {
  border-left: 4px solid var(--color-primary);
  padding-left: var(--space-lg);
  margin: var(--space-lg) 0;
  color: var(--color-text-secondary);
  font-style: italic;
}

hr {
  border: none;
  height: 1px;
  background: linear-gradient(90deg, transparent, rgba(245, 158, 11, 0.3), transparent);
  margin: var(--space-2xl) 0;
}

.text-center {
  text-align: center;
}

.text-right {
  text-align: right;
}

.text-left {
  text-align: left;
}

.text-primary {
  color: var(--color-primary);
}

.text-secondary {
  color: var(--color-secondary);
}

.text-muted {
  color: var(--color-text-muted);
}

.bg-gradient {
  background: linear-gradient(135deg, var(--color-bg-secondary), var(--color-bg-tertiary));
}

.shadow-sm {
  box-shadow: var(--shadow-sm);
}

.shadow-md {
  box-shadow: var(--shadow-md);
}

.shadow-lg {
  box-shadow: var(--shadow-lg);
}

.shadow-xl {
  box-shadow: var(--shadow-xl);
}

.rounded-sm {
  border-radius: var(--radius-sm);
}

.rounded-md {
  border-radius: var(--radius-md);
}

.rounded-lg {
  border-radius: var(--radius-lg);
}

.rounded-xl {
  border-radius: var(--radius-xl);
}

.rounded-full {
  border-radius: 9999px;
}

.opacity-50 {
  opacity: 0.5;
}

.opacity-75 {
  opacity: 0.75;
}

.m-0 {
  margin: 0;
}

.m-auto {
  margin: auto;
}

.mt-0 {
  margin-top: 0;
}

.mb-0 {
  margin-bottom: 0;
}

.p-0 {
  padding: 0;
}

@media (max-width: 1024px) {
  section {
    padding: var(--space-2xl) 0;
  }
  
  h1 {
    font-size: clamp(2rem, 4vw, 3rem);
  }
  
  h2 {
    font-size: clamp(1.5rem, 3vw, 2.25rem);
  }
}

@media (max-width: 768px) {
  section {
    padding: var(--space-2xl) 0;
  }
  
  h1 {
    font-size: 2rem;
  }
  
  h2 {
    font-size: 1.5rem;
  }
  
  .grid-cols-2,
  .grid-cols-3,
  .grid-cols-4 {
    grid-template-columns: 1fr;
  }
  
  .flex {
    flex-direction: column;
  }
}

@media (max-width: 480px) {
  section {
    padding: var(--space-xl) 0;
  }
  
  h1 {
    font-size: 1.75rem;
  }
  
  h2 {
    font-size: 1.25rem;
  }
  
  .btn {
    width: 100%;
  }
}

.sr-only {
  position: absolute;
  width: 1px;
  height: 1px;
  padding: 0;
  margin: -1px;
  overflow: hidden;
  clip: rect(0, 0, 0, 0);
  white-space: nowrap;
  border-width: 0;
}

:focus-visible {
  outline: 2px solid var(--color-primary);
  outline-offset: 2px;
}

@keyframes fadeIn {
  from {
    opacity: 0;
  }
  to {
    opacity: 1;
  }
}

@keyframes slideUp {
  from {
    opacity: 0;
    transform: translateY(20px);
  }
  to {
    opacity: 1;
    transform: translateY(0);
  }
}

@keyframes slideDown {
  from {
    opacity: 0;
    transform: translateY(-20px);
  }
  to {
    opacity: 1;
    transform: translateY(0);
  }
}

@keyframes slideRight {
  from {
    opacity: 0;
    transform: translateX(-20px);
  }
  to {
    opacity: 1;
    transform: translateX(0);
  }
}

@keyframes pulse {
  0%, 100% {
    opacity: 1;
  }
  50% {
    opacity: 0.5;
  }
}

.animate-fade {
  animation: fadeIn var(--transition-base);
}

.animate-slide-up {
  animation: slideUp var(--transition-base);
}

.animate-slide-down {
  animation: slideDown var(--transition-base);
}

.animate-slide-right {
  animation: slideRight var(--transition-base);
}

.animate-pulse {
  animation: pulse 2s cubic-bezier(0.4, 0, 0.6, 1) infinite;
}

@media print {
  body {
    background: white;
    color: #1e293b;
  }
  
  section {
    page-break-inside: avoid;
  }
  
  a {
    text-decoration: underline;
  }
}
* {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.header-steuerkammer {
  background: var(--color-bg-primary);
  border-bottom: 1px solid rgba(255, 255, 255, 0.08);
  position: static;
  z-index: 100;
  overflow: hidden;
}

.header-steuerkammer-container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 3vw, 2rem);
  display: flex;
  flex-direction: row;
  align-items: center;
  justify-content: space-between;
  height: 70px;
  gap: 1rem;
}

.header-steuerkammer-brand {
  display: flex;
  align-items: center;
  gap: 0.5rem;
  text-decoration: none;
  flex-shrink: 0;
  transition: opacity var(--transition-fast);
}

.header-steuerkammer-brand:hover {
  opacity: 0.8;
}

.header-steuerkammer-logo-img {
  width: 40px;
  height: 40px;
  border-radius: var(--radius-md);
  object-fit: cover;
  margin-right: 0.25rem;
  flex-shrink: 0;
  background: rgba(245, 158, 11, 0.1);
}

.header-steuerkammer-logo-text {
  font-family: var(--font-heading);
  font-weight: 700;
  font-size: clamp(1rem, 2vw + 0.25rem, 1.375rem);
  color: var(--color-text-primary);
  letter-spacing: -0.5px;
}

.header-steuerkammer-desktop-nav {
  display: none;
  flex-direction: row;
  align-items: center;
  gap: clamp(1rem, 2vw, 2.5rem);
  flex: 1;
  justify-content: center;
}

.header-steuerkammer-nav-link {
  color: var(--color-text-secondary);
  text-decoration: none;
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw + 0.25rem, 1rem);
  font-weight: 500;
  transition: color var(--transition-base);
  white-space: nowrap;
}

.header-steuerkammer-nav-link:hover {
  color: var(--color-primary);
  text-decoration: underline;
}

.header-steuerkammer-cta-button {
  display: none;
  padding: 0.75rem 1.5rem;
  background: var(--color-primary);
  color: var(--color-bg-primary);
  text-decoration: none;
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw + 0.25rem, 1rem);
  font-weight: 600;
  border-radius: var(--radius-md);
  transition: all var(--transition-base);
  white-space: nowrap;
  flex-shrink: 0;
}

.header-steuerkammer-cta-button:hover {
  background: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-md);
}

.header-steuerkammer-mobile-toggle {
  display: flex;
  align-items: center;
  justify-content: center;
  background: transparent;
  border: none;
  color: var(--color-text-primary);
  font-size: 1.5rem;
  cursor: pointer;
  padding: 0.5rem;
  transition: color var(--transition-base);
  flex-shrink: 0;
}

.header-steuerkammer-mobile-toggle:hover {
  color: var(--color-primary);
}

.header-steuerkammer-mobile-menu {
  position: fixed;
  top: 0;
  right: 0;
  width: 100%;
  max-width: 320px;
  height: 100vh;
  background: var(--color-bg-secondary);
  border-left: 1px solid rgba(255, 255, 255, 0.08);
  display: flex;
  flex-direction: column;
  opacity: 0;
  visibility: hidden;
  transform: translateX(100%);
  transition: all var(--transition-base);
  z-index: 99;
  box-shadow: var(--shadow-xl);
}

.header-steuerkammer-mobile-menu.active {
  opacity: 1;
  visibility: visible;
  transform: translateX(0);
}

.header-steuerkammer-mobile-header {
  display: flex;
  align-items: center;
  justify-content: space-between;
  padding: 1.5rem;
  border-bottom: 1px solid rgba(255, 255, 255, 0.08);
  flex-shrink: 0;
}

.header-steuerkammer-mobile-title {
  color: var(--color-text-primary);
  font-family: var(--font-heading);
  font-weight: 600;
  font-size: 1.125rem;
}

.header-steuerkammer-mobile-close {
  background: transparent;
  border: none;
  color: var(--color-text-secondary);
  font-size: 1.5rem;
  cursor: pointer;
  padding: 0;
  transition: color var(--transition-base);
  display: flex;
  align-items: center;
  justify-content: center;
}

.header-steuerkammer-mobile-close:hover {
  color: var(--color-primary);
}

.header-steuerkammer-mobile-links {
  display: flex;
  flex-direction: column;
  gap: 0;
  flex: 1;
  overflow-y: auto;
  padding: 1rem 0;
}

.header-steuerkammer-mobile-link {
  color: var(--color-text-secondary);
  text-decoration: none;
  font-family: var(--font-primary);
  font-size: 1rem;
  font-weight: 500;
  padding: 1rem 1.5rem;
  transition: all var(--transition-base);
  border-left: 3px solid transparent;
}

.header-steuerkammer-mobile-link:hover {
  color: var(--color-primary);
  background: rgba(245, 158, 11, 0.08);
  border-left-color: var(--color-primary);
}

.header-steuerkammer-mobile-cta {
  margin: 1rem;
  padding: 0.875rem 1.5rem;
  background: var(--color-primary);
  color: var(--color-bg-primary);
  text-decoration: none;
  font-family: var(--font-primary);
  font-size: 1rem;
  font-weight: 600;
  border-radius: var(--radius-md);
  text-align: center;
  transition: all var(--transition-base);
  flex-shrink: 0;
  display: block;
}

.header-steuerkammer-mobile-cta:hover {
  background: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-md);
}

@media (min-width: 768px) {
  .header-steuerkammer-container {
    height: 80px;
  }

  .header-steuerkammer-desktop-nav {
    display: flex;
  }

  .header-steuerkammer-cta-button {
    display: block;
  }

  .header-steuerkammer-mobile-toggle {
    display: none;
  }

  .header-steuerkammer-mobile-menu {
    display: none;
  }
}

@media (min-width: 1024px) {
  .header-steuerkammer-container {
    height: 85px;
    gap: 2rem;
  }

  .header-steuerkammer-nav-link {
    font-size: clamp(0.9375rem, 1vw + 0.375rem, 1.125rem);
  }

  .header-steuerkammer-cta-button {
    padding: 0.875rem 2rem;
    font-size: clamp(0.9375rem, 1vw + 0.375rem, 1.125rem);
  }
}

    .tax-hub {
  width: 100%;
}

.container {
  max-width: 1440px;
  width: 100%;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block !important;
}

.hero-section-index {
  background: linear-gradient(135deg, #0a0f1e 0%, #111d2f 100%);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
  position: relative;
}

.hero-section-index::before {
  content: '';
  position: absolute;
  top: -50%;
  right: -10%;
  width: 600px;
  height: 600px;
  background: radial-gradient(circle, rgba(245, 158, 11, 0.1) 0%, transparent 70%);
  border-radius: 50%;
  pointer-events: none;
}

.hero-content-index {
  display: flex;
  flex-direction: row;
  align-items: center;
  gap: clamp(2rem, 5vw, 4rem);
  position: relative;
  z-index: 1;
}

.hero-text-block-index {
  flex: 1 1 45%;
  min-width: 250px;
}

.hero-title-index {
  font-size: clamp(2rem, 5vw, 3.5rem);
  color: #ffffff;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-weight: 700;
  line-height: 1.2;
}

.hero-subtitle-index {
  font-size: clamp(0.95rem, 1.5vw, 1.125rem);
  color: #94a3b8;
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
  line-height: 1.7;
}

.hero-buttons-index {
  display: flex;
  flex-direction: row;
  gap: clamp(0.75rem, 2vw, 1.25rem);
  margin-bottom: clamp(2rem, 4vw, 3rem);
  flex-wrap: wrap;
}

.hero-stats-index {
  display: flex;
  flex-direction: row;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  flex-wrap: wrap;
}

.stat-item-index {
  display: flex;
  flex-direction: column;
  gap: 0.5rem;
}

.stat-number-index {
  font-size: clamp(1.75rem, 3vw, 2.5rem);
  font-weight: 700;
  color: #f59e0b;
}

.stat-label-index {
  font-size: 0.875rem;
  color: #94a3b8;
  font-weight: 500;
}

.hero-image-block-index {
  flex: 1 1 45%;
  min-width: 250px;
  display: flex;
  align-items: center;
  justify-content: center;
}

.hero-image-index {
  width: 100%;
  height: auto;
  max-height: 500px;
  object-fit: cover;
  border-radius: 12px;
  box-shadow: 0 20px 50px rgba(0, 0, 0, 0.4);
}

@media (max-width: 768px) {
  .hero-content-index {
    flex-direction: column;
  }

  .hero-text-block-index {
    flex: 1 1 100%;
  }

  .hero-image-block-index {
    flex: 1 1 100%;
  }

  .hero-buttons-index {
    flex-direction: column;
  }

  .hero-buttons-index .btn {
    width: 100%;
  }
}

.features-section-index {
  background: #0d1526;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.features-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.features-header-index {
  text-align: center;
}

.section-tag-index {
  display: inline-block;
  padding: 0.35rem clamp(0.75rem, 2vw, 1rem);
  background: rgba(245, 158, 11, 0.15);
  color: #f59e0b;
  border-radius: 20px;
  font-size: 0.85rem;
  font-weight: 600;
  border: 1px solid rgba(245, 158, 11, 0.3);
  margin-bottom: clamp(0.75rem, 1.5vw, 1rem);
}

.features-title-index {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  color: #ffffff;
  margin-bottom: clamp(0.75rem, 1.5vw, 1rem);
}

.features-subtitle-index {
  font-size: clamp(0.9rem, 1.2vw, 1.05rem);
  color: #94a3b8;
  max-width: 600px;
  margin: 0 auto;
  line-height: 1.6;
}

.features-cards-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.feature-card-index {
  flex: 1 1 280px;
  max-width: 380px;
  background: rgba(255, 255, 255, 0.05);
  border: 1px solid rgba(245, 158, 11, 0.1);
  border-radius: 12px;
  padding: clamp(1.5rem, 3vw, 2rem);
  display: flex;
  flex-direction: column;
  gap: 1rem;
  transition: all 0.3s ease;
  backdrop-filter: blur(10px);
}

.feature-card-index:hover {
  border-color: rgba(245, 158, 11, 0.3);
  box-shadow: 0 10px 30px rgba(0, 0, 0, 0.3);
  transform: translateY(-4px);
}

.card-icon-index {
  font-size: clamp(2rem, 3vw, 2.5rem);
  color: #f59e0b;
  display: flex;
  align-items: center;
  justify-content: center;
}

.feature-card-title-index {
  font-size: 1.1rem;
  color: #ffffff;
  font-weight: 600;
  margin: 0;
}

.feature-card-text-index {
  font-size: clamp(0.85rem, 1vw, 1rem);
  color: #94a3b8;
  margin: 0;
  line-height: 1.6;
}

@media (max-width: 768px) {
  .feature-card-index {
    flex: 1 1 100%;
  }
}

.about-section-index {
  background: #0a0f1e;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.about-content-index {
  display: flex;
  flex-direction: row;
  align-items: center;
  gap: clamp(2rem, 5vw, 4rem);
}

.about-text-block-index {
  flex: 1 1 50%;
  min-width: 250px;
}

.about-title-index {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  color: #ffffff;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.about-text-index {
  font-size: clamp(0.9rem, 1.2vw, 1.05rem);
  color: #94a3b8;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.8;
}

.about-features-list-index {
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
  margin-top: clamp(1.5rem, 3vw, 2rem);
}

.list-item-index {
  display: flex;
  align-items: flex-start;
  gap: 1rem;
  font-size: clamp(0.9rem, 1.1vw, 1rem);
  color: #94a3b8;
}

.list-item-index::before {
  content: '';
  color: #f59e0b;
  font-weight: 700;
  flex-shrink: 0;
  margin-top: 2px;
}

.about-image-block-index {
  flex: 1 1 50%;
  min-width: 250px;
  display: flex;
  align-items: center;
  justify-content: center;
}

.about-image-index {
  width: 100%;
  height: auto;
  max-height: 450px;
  object-fit: cover;
  border-radius: 12px;
  box-shadow: 0 15px 40px rgba(0, 0, 0, 0.4);
}

@media (max-width: 768px) {
  .about-content-index {
    flex-direction: column;
  }

  .about-text-block-index {
    flex: 1 1 100%;
  }

  .about-image-block-index {
    flex: 1 1 100%;
  }
}

.process-section-index {
  background: linear-gradient(135deg, rgba(245, 158, 11, 0.05) 0%, transparent 100%);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.process-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.process-header-index {
  text-align: center;
}

.process-title-index {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  color: #ffffff;
  margin-bottom: clamp(0.75rem, 1.5vw, 1rem);
}

.process-subtitle-index {
  font-size: clamp(0.9rem, 1.2vw, 1.05rem);
  color: #94a3b8;
  max-width: 600px;
  margin: 0 auto;
}

.process-steps-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(2rem, 4vw, 3rem);
  justify-content: center;
}

.process-step-index {
  flex: 1 1 250px;
  max-width: 350px;
  display: flex;
  flex-direction: row;
  gap: clamp(1.25rem, 2vw, 1.75rem);
  align-items: flex-start;
}

.step-number-index {
  font-size: clamp(2.5rem, 5vw, 3.5rem);
  font-weight: 800;
  color: #f59e0b;
  flex-shrink: 0;
  line-height: 1;
}

.step-content-index {
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
}

.step-title-index {
  font-size: 1.1rem;
  color: #ffffff;
  font-weight: 600;
  margin: 0;
}

.step-text-index {
  font-size: clamp(0.85rem, 1vw, 0.95rem);
  color: #94a3b8;
  margin: 0;
  line-height: 1.6;
}

@media (max-width: 768px) {
  .process-step-index {
    flex: 1 1 100%;
  }
}

.testimonials-section-index {
  background: #0d1526;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.testimonials-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.testimonials-header-index {
  text-align: center;
}

.testimonials-title-index {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  color: #ffffff;
  margin-bottom: clamp(0.5rem, 1vw, 0.75rem);
}

.testimonials-cards-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.testimonial-card-index {
  flex: 1 1 300px;
  max-width: 400px;
  background: rgba(255, 255, 255, 0.05);
  border: 1px solid rgba(245, 158, 11, 0.1);
  border-radius: 12px;
  padding: clamp(1.5rem, 3vw, 2rem);
  display: flex;
  flex-direction: column;
  gap: 1rem;
  backdrop-filter: blur(10px);
  transition: all 0.3s ease;
}

.testimonial-card-index:hover {
  border-color: rgba(245, 158, 11, 0.3);
  box-shadow: 0 10px 30px rgba(0, 0, 0, 0.3);
}

.testimonial-quote-index {
  font-size: clamp(0.9rem, 1.1vw, 1.05rem);
  color: #94a3b8;
  font-style: italic;
  line-height: 1.7;
  margin: 0;
}

.testimonial-author-index {
  font-size: 0.9rem;
  color: #f59e0b;
  font-weight: 600;
}

.posts-section-index {
  background: #0a0f1e;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.posts-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.posts-header-index {
  text-align: center;
}

.posts-title-index {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  color: #ffffff;
  margin-bottom: clamp(0.75rem, 1.5vw, 1rem);
}

.posts-subtitle-index {
  font-size: clamp(0.9rem, 1.2vw, 1.05rem);
  color: #94a3b8;
  max-width: 600px;
  margin: 0 auto;
}

.posts-cards-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.post-card-index {
  flex: 1 1 300px;
  max-width: 400px;
  background: rgba(255, 255, 255, 0.05);
  border: 1px solid rgba(245, 158, 11, 0.1);
  border-radius: 12px;
  overflow: hidden;
  display: flex;
  flex-direction: column;
  transition: all 0.3s ease;
  text-decoration: none;
  backdrop-filter: blur(10px);
}

.post-card-index:hover {
  border-color: rgba(245, 158, 11, 0.3);
  box-shadow: 0 10px 30px rgba(0, 0, 0, 0.3);
  transform: translateY(-4px);
}

.post-card-image-index {
  width: 100%;
  height: auto;
  aspect-ratio: 16/9;
  overflow: hidden;
}

.post-card-image-index img {
  width: 100%;
  height: 100%;
  object-fit: cover;
}

.post-card-content-index {
  padding: clamp(1.25rem, 2.5vw, 1.75rem);
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
}

.post-card-title-index {
  font-size: 1.05rem;
  color: #ffffff;
  font-weight: 600;
  margin: 0;
  line-height: 1.4;
}

.post-card-text-index {
  font-size: clamp(0.85rem, 1vw, 0.95rem);
  color: #94a3b8;
  margin: 0;
  line-height: 1.6;
}

.post-card-footer-index {
  font-size: 0.85rem;
  color: #f59e0b;
  font-weight: 600;
  margin-top: 0.5rem;
}

.posts-cta-index {
  text-align: center;
  margin-top: clamp(1rem, 2vw, 1.5rem);
}

.faq-section-index {
  background: linear-gradient(135deg, rgba(245, 158, 11, 0.05) 0%, transparent 100%);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.faq-content-index {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.faq-header-index {
  text-align: center;
}

.faq-title-index {
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  color: #ffffff;
  margin-bottom: clamp(0.5rem, 1vw, 0.75rem);
}

.faq-grid-index {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2rem);
  justify-content: center;
}

.faq-item-index {
  flex: 1 1 280px;
  max-width: 400px;
  background: rgba(255, 255, 255, 0.05);
  border: 1px solid rgba(245, 158, 11, 0.1);
  border-radius: 12px;
  padding: clamp(1.5rem, 2.5vw, 1.75rem);
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
  backdrop-filter: blur(10px);
}

.faq-question-index {
  font-size: 1rem;
  color: #ffffff;
  font-weight: 600;
  margin: 0;
  line-height: 1.4;
}

.faq-answer-index {
  font-size: clamp(0.85rem, 1vw, 0.95rem);
  color: #94a3b8;
  margin: 0;
  line-height: 1.6;
}

.cta-section-index {
  background: #0d1526;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.cta-content-index {
  display: flex;
  align-items: center;
  justify-content: center;
}

.cta-box-index {
  background: linear-gradient(135deg, #f59e0b 0%, #d97706 100%);
  padding: clamp(2rem, 5vw, 3.5rem);
  border-radius: 16px;
  text-align: center;
  color: #0a0f1e;
  max-width: 600px;
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
}

.cta-title-index {
  font-size: clamp(1.5rem, 3vw, 2.25rem);
  color: #0a0f1e;
  font-weight: 700;
  margin: 0;
}

.cta-text-index {
  font-size: clamp(0.9rem, 1.2vw, 1.05rem);
  color: #0a0f1e;
  margin: 0;
  line-height: 1.6;
}

.cta-box-index .btn {
  margin-top: 0.5rem;
}

.cookie-banner {
  position: fixed;
  bottom: 0;
  left: 0;
  right: 0;
  z-index: 9999;
  padding: clamp(1rem, 2vw, 1.5rem);
  background: #1e293b;
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  justify-content: center;
  gap: clamp(1rem, 2vw, 1.5rem);
  border-top: 1px solid rgba(255, 255, 255, 0.1);
  backdrop-filter: blur(10px);
}

.cookie-banner.hidden {
  display: none;
}

.cookie-banner-text {
  color: #e2e8f0;
  margin: 0;
  font-size: clamp(0.85rem, 1vw, 0.95rem);
  flex: 1 1 auto;
  min-width: 200px;
  line-height: 1.5;
}

.cookie-banner-buttons {
  display: flex;
  gap: clamp(0.75rem, 1.5vw, 1rem);
  flex-wrap: wrap;
}

.cookie-btn-accept,
.cookie-btn-decline {
  padding: 0.5rem clamp(1rem, 2vw, 1.25rem);
  border: none;
  border-radius: 6px;
  cursor: pointer;
  font-weight: 600;
  font-size: 0.9rem;
  font-family: var(--font-primary);
  transition: all 0.3s ease;
  white-space: nowrap;
}

.cookie-btn-accept {
  background: #f59e0b;
  color: #0a0f1e;
}

.cookie-btn-accept:hover {
  background: #d97706;
  transform: translateY(-2px);
}

.cookie-btn-decline {
  background: transparent;
  color: #e2e8f0;
  border: 1px solid rgba(255, 255, 255, 0.3);
}

.cookie-btn-decline:hover {
  background: rgba(245, 158, 11, 0.1);
  border-color: #f59e0b;
}

@media (max-width: 768px) {
  .cookie-banner {
    flex-direction: column;
    align-items: stretch;
  }

  .cookie-banner-text {
    width: 100%;
    text-align: center;
  }

  .cookie-banner-buttons {
    width: 100%;
    justify-content: center;
  }

  .cookie-btn-accept,
  .cookie-btn-decline {
    flex: 1 1 auto;
    min-width: 120px;
  }
}

@media (max-width: 480px) {
  .hero-buttons-index {
    flex-direction: column;
  }

  .hero-buttons-index .btn {
    width: 100%;
  }

  .process-step-index {
    flex: 1 1 100%;
  }

  .feature-card-index {
    flex: 1 1 100%;
    max-width: none;
  }

  .testimonial-card-index {
    flex: 1 1 100%;
    max-width: none;
  }

  .post-card-index {
    flex: 1 1 100%;
    max-width: none;
  }

  .faq-item-index {
    flex: 1 1 100%;
    max-width: none;
  }
}

    .footer {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 5rem) 0;
  color: var(--color-text-secondary);
  border-top: 1px solid rgba(255, 255, 255, 0.08);
  overflow: hidden;
}

.footer .container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block;
}

.footer-content {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 5vw, 3rem);
}

.footer-about {
  max-width: 480px;
}

.footer-about h3 {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 3vw, 1.875rem);
  color: var(--color-text-primary);
  margin-bottom: 1rem;
  font-weight: 700;
  letter-spacing: -0.5px;
}

.footer-about p {
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1vw, 1rem);
  line-height: 1.7;
  color: var(--color-text-secondary);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.footer-sections {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(2rem, 5vw, 3rem);
}

.footer-nav,
.footer-contact,
.footer-legal {
  flex: 1 1 200px;
  min-width: 180px;
}

.footer-nav h4,
.footer-contact h4,
.footer-legal h4 {
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 2vw, 1.125rem);
  color: var(--color-text-primary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-weight: 600;
  letter-spacing: 0.3px;
}

.footer-nav ul,
.footer-legal ul {
  list-style: none;
  padding: 0;
  margin: 0;
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
}

.footer-nav li,
.footer-legal li {
  margin: 0;
  padding: 0;
}

.footer-nav a,
.footer-legal a {
  font-family: var(--font-primary);
  font-size: clamp(0.85rem, 1vw, 0.95rem);
  color: var(--color-text-secondary);
  text-decoration: none;
  transition: all var(--transition-base);
  display: inline-block;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.footer-nav a:hover,
.footer-legal a:hover {
  color: var(--color-primary);
  transform: translateX(4px);
}

.footer-contact p {
  font-family: var(--font-primary);
  font-size: clamp(0.85rem, 1vw, 0.95rem);
  color: var(--color-text-secondary);
  margin: 0 0 0.75rem 0;
  line-height: 1.6;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.footer-contact p:last-child {
  margin-bottom: 0;
}

.footer-copyright {
  border-top: 1px solid rgba(255, 255, 255, 0.06);
  padding-top: clamp(1.5rem, 3vw, 2rem);
  text-align: center;
}

.footer-copyright p {
  font-family: var(--font-primary);
  font-size: clamp(0.8rem, 0.9vw, 0.875rem);
  color: var(--color-text-muted);
  margin: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

@media (max-width: 768px) {
  .footer-sections {
    flex-direction: column;
    gap: clamp(1.5rem, 3vw, 2rem);
  }

  .footer-nav,
  .footer-contact,
  .footer-legal {
    flex: 1 1 100%;
  }

  .footer-about {
    max-width: 100%;
  }
}

@media (max-width: 480px) {
  .footer {
    padding: clamp(2rem, 5vw, 3rem) 0;
  }

  .footer-about h3 {
    font-size: 1.375rem;
  }

  .footer-nav h4,
  .footer-contact h4,
  .footer-legal h4 {
    font-size: 1rem;
  }

  .footer-sections {
    gap: clamp(1.5rem, 2vw, 2rem);
  }
}
    

.category-page-gewerbesteuer {
  width: 100%;
}

.hero-section-gewerbesteuer {
  background: linear-gradient(135deg, #0a0f1e 0%, #0d1526 100%);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
  position: relative;
}

.hero-section-gewerbesteuer::before {
  content: '';
  position: absolute;
  top: -30%;
  right: -5%;
  width: 500px;
  height: 500px;
  background: radial-gradient(circle, rgba(245, 158, 11, 0.08) 0%, transparent 70%);
  border-radius: 50%;
  pointer-events: none;
}

.hero-content-gewerbesteuer {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
  align-items: center;
}

@media (min-width: 1024px) {
  .hero-content-gewerbesteuer {
    flex-direction: row;
    align-items: center;
    gap: clamp(2rem, 5vw, 4rem);
  }
}

.hero-text-gewerbesteuer {
  flex: 1 1 100%;
  max-width: 600px;
}

@media (min-width: 1024px) {
  .hero-text-gewerbesteuer {
    flex: 1 1 50%;
  }
}

.hero-title-gewerbesteuer {
  font-size: clamp(2rem, 5vw + 0.5rem, 3.5rem);
  color: #ffffff;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.2;
}

.hero-subtitle-gewerbesteuer {
  font-size: clamp(1.125rem, 2vw + 0.5rem, 1.375rem);
  color: #f59e0b;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-weight: 600;
  line-height: 1.4;
}

.hero-description-gewerbesteuer {
  color: #94a3b8;
  font-size: clamp(0.95rem, 1.5vw + 0.5rem, 1.125rem);
  line-height: 1.8;
  margin-bottom: 0;
}

.hero-visual-gewerbesteuer {
  flex: 1 1 100%;
  width: 100%;
  max-width: 550px;
}

@media (min-width: 1024px) {
  .hero-visual-gewerbesteuer {
    flex: 1 1 50%;
    max-width: 100%;
  }
}

.hero-visual-gewerbesteuer img {
  width: 100%;
  height: auto;
  max-height: 450px;
  object-fit: cover;
  border-radius: 12px;
  box-shadow: 0 10px 40px rgba(245, 158, 11, 0.15);
}

.posts-section-gewerbesteuer {
  background: #0d1526;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.posts-content-gewerbesteuer {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.posts-header-gewerbesteuer {
  text-align: center;
  max-width: 800px;
  margin: 0 auto;
}

.posts-title-gewerbesteuer {
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.75rem);
  color: #ffffff;
  margin-bottom: clamp(0.75rem, 1.5vw, 1.25rem);
}

.posts-subtitle-gewerbesteuer {
  color: #94a3b8;
  font-size: clamp(0.95rem, 1.5vw + 0.5rem, 1.125rem);
  line-height: 1.6;
  margin-bottom: 0;
}

.posts-grid-gewerbesteuer {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.card-gewerbesteuer {
  flex: 1 1 clamp(280px, 100%, 380px);
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
  background: rgba(255, 255, 255, 0.05);
  border: 1px solid rgba(245, 158, 11, 0.15);
  border-radius: 12px;
  padding: clamp(1.25rem, 3vw, 1.75rem);
  transition: all 0.3s ease;
  backdrop-filter: blur(10px);
  overflow: hidden;
}

.card-gewerbesteuer:hover {
  transform: translateY(-6px);
  border-color: rgba(245, 158, 11, 0.35);
  box-shadow: 0 10px 35px rgba(245, 158, 11, 0.2);
  background: rgba(255, 255, 255, 0.08);
}

.card-gewerbesteuer img {
  width: 100%;
  height: auto;
  aspect-ratio: 16 / 9;
  object-fit: cover;
  border-radius: 8px;
  margin-bottom: 0.5rem;
}

.card-title-gewerbesteuer {
  font-size: clamp(1.125rem, 2vw + 0.5rem, 1.375rem);
  color: #ffffff;
  margin-bottom: 0.5rem;
  line-height: 1.3;
  font-weight: 700;
}

.card-description-gewerbesteuer {
  color: #cbd5e1;
  font-size: clamp(0.9rem, 1.2vw + 0.5rem, 1rem);
  line-height: 1.6;
  margin-bottom: 0;
  flex-grow: 1;
}

.card-meta-gewerbesteuer {
  display: flex;
  flex-wrap: wrap;
  gap: clamp(1rem, 2vw, 1.5rem);
  font-size: clamp(0.8rem, 1vw + 0.4rem, 0.9rem);
  padding: clamp(0.75rem, 1.5vw, 1rem) 0;
  border-top: 1px solid rgba(245, 158, 11, 0.1);
  border-bottom: 1px solid rgba(245, 158, 11, 0.1);
  margin-top: auto;
}

.meta-reading-gewerbesteuer,
.meta-level-gewerbesteuer,
.meta-date-gewerbesteuer {
  display: flex;
  align-items: center;
  gap: 0.5rem;
  color: #94a3b8;
}

.meta-reading-gewerbesteuer i,
.meta-level-gewerbesteuer i,
.meta-date-gewerbesteuer i {
  color: #f59e0b;
  font-size: 0.9em;
}

.card-link-gewerbesteuer {
  color: #f59e0b;
  font-weight: 600;
  font-size: clamp(0.95rem, 1.2vw + 0.5rem, 1.05rem);
  text-decoration: none;
  transition: all 0.25s ease;
  display: inline-block;
}

.card-link-gewerbesteuer:hover {
  color: #d97706;
  transform: translateX(4px);
}

.concepts-section-gewerbesteuer {
  background: #0a0f1e;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.concepts-content-gewerbesteuer {
  display: flex;
  flex-direction: column;
  gap: clamp(2.5rem, 5vw, 4rem);
}

.concepts-header-gewerbesteuer {
  text-align: center;
}

.concepts-title-gewerbesteuer {
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.75rem);
  color: #ffffff;
  margin-bottom: clamp(0.75rem, 1.5vw, 1.25rem);
}

.concepts-intro-gewerbesteuer {
  color: #94a3b8;
  font-size: clamp(0.95rem, 1.5vw + 0.5rem, 1.125rem);
  line-height: 1.6;
  max-width: 600px;
  margin: 0 auto;
}

.concepts-list-gewerbesteuer {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(260px, 1fr));
  gap: clamp(1.5rem, 3vw, 2.5rem);
  margin-top: clamp(1rem, 2vw, 1.5rem);
}

.concept-item-gewerbesteuer {
  background: rgba(255, 255, 255, 0.03);
  border: 1px solid rgba(245, 158, 11, 0.1);
  border-radius: 10px;
  padding: clamp(1.5rem, 3vw, 2rem);
  transition: all 0.3s ease;
}

.concept-item-gewerbesteuer:hover {
  border-color: rgba(245, 158, 11, 0.25);
  background: rgba(245, 158, 11, 0.05);
}

.concept-name-gewerbesteuer {
  font-size: clamp(1.1rem, 2vw + 0.5rem, 1.35rem);
  color: #f59e0b;
  margin-bottom: clamp(0.75rem, 1.5vw, 1rem);
  font-weight: 700;
}

.concept-text-gewerbesteuer {
  color: #cbd5e1;
  font-size: clamp(0.9rem, 1.2vw + 0.5rem, 1rem);
  line-height: 1.7;
  margin-bottom: 0;
}

.insights-section-gewerbesteuer {
  background: linear-gradient(135deg, rgba(245, 158, 11, 0.05) 0%, transparent 100%);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.insights-content-gewerbesteuer {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.insights-header-gewerbesteuer {
  text-align: center;
}

.insights-title-gewerbesteuer {
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.75rem);
  color: #ffffff;
  margin-bottom: 0;
  max-width: 750px;
  margin-left: auto;
  margin-right: auto;
}

.insights-body-gewerbesteuer {
  max-width: 900px;
  margin: 0 auto;
}

.insights-text-gewerbesteuer {
  color: #94a3b8;
  font-size: clamp(0.95rem, 1.5vw + 0.5rem, 1.125rem);
  line-height: 1.8;
  margin-bottom: clamp(1.5rem, 2vw, 2rem);
}

.insights-text-gewerbesteuer:last-child {
  margin-bottom: 0;
}

@media (max-width: 768px) {
  .hero-section-gewerbesteuer {
    padding: clamp(2rem, 6vw, 4rem) 0;
  }

  .hero-content-gewerbesteuer {
    gap: clamp(1.5rem, 3vw, 2.5rem);
  }

  .posts-section-gewerbesteuer {
    padding: clamp(2rem, 6vw, 4rem) 0;
  }

  .posts-grid-gewerbesteuer {
    gap: clamp(1rem, 2vw, 1.5rem);
  }

  .card-gewerbesteuer {
    flex: 1 1 100%;
  }

  .concepts-section-gewerbesteuer {
    padding: clamp(2rem, 6vw, 4rem) 0;
  }

  .concepts-list-gewerbesteuer {
    grid-template-columns: 1fr;
  }

  .insights-section-gewerbesteuer {
    padding: clamp(2rem, 6vw, 4rem) 0;
  }
}

@media (max-width: 480px) {
  .hero-section-gewerbesteuer {
    padding: clamp(1.5rem, 4vw, 2.5rem) 0;
  }

  .hero-visual-gewerbesteuer img {
    max-height: 300px;
  }

  .posts-section-gewerbesteuer {
    padding: clamp(1.5rem, 4vw, 2.5rem) 0;
  }

  .card-gewerbesteuer {
    padding: clamp(1rem, 2vw, 1.25rem);
  }

  .concepts-section-gewerbesteuer {
    padding: clamp(1.5rem, 4vw, 2.5rem) 0;
  }

  .insights-section-gewerbesteuer {
    padding: clamp(1.5rem, 4vw, 2.5rem) 0;
  }
}

.main-hebesaetze-steuerlast-gemeinden {
  width: 100%;
  overflow: hidden;
}

.hero-section-hebesaetze-steuerlast-gemeinden {
  background: linear-gradient(135deg, #0a0f1e 0%, #111d2f 100%);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
  position: relative;
}

.hero-section-hebesaetze-steuerlast-gemeinden::before {
  content: '';
  position: absolute;
  top: -50%;
  right: -10%;
  width: 600px;
  height: 600px;
  background: radial-gradient(circle, rgba(245, 158, 11, 0.08) 0%, transparent 70%);
  border-radius: 50%;
  pointer-events: none;
}

.hero-content-hebesaetze-steuerlast-gemeinden {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.hero-text-hebesaetze-steuerlast-gemeinden {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-image-hebesaetze-steuerlast-gemeinden {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-img-hebesaetze-steuerlast-gemeinden {
  width: 100%;
  height: auto;
  max-height: 450px;
  border-radius: 16px;
  object-fit: cover;
  display: block;
  box-shadow: 0 20px 50px rgba(0, 0, 0, 0.5);
}

.breadcrumbs-hebesaetze-steuerlast-gemeinden {
  display: flex;
  align-items: center;
  gap: 0.75rem;
  margin-bottom: 2rem;
  font-size: 0.875rem;
  color: #94a3b8;
}

.breadcrumbs-hebesaetze-steuerlast-gemeinden a {
  color: #f59e0b;
  transition: color 150ms ease-in-out;
}

.breadcrumbs-hebesaetze-steuerlast-gemeinden a:hover {
  color: #d97706;
  text-decoration: underline;
}

.breadcrumbs-hebesaetze-steuerlast-gemeinden span {
  color: #64748b;
}

.hero-title-hebesaetze-steuerlast-gemeinden {
  font-family: 'Playfair Display', serif;
  font-size: clamp(2.25rem, 5vw, 3.5rem);
  font-weight: 700;
  color: #ffffff;
  line-height: 1.2;
  margin-bottom: 1.5rem;
  letter-spacing: -0.5px;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.hero-subtitle-hebesaetze-steuerlast-gemeinden {
  font-size: clamp(1rem, 2vw, 1.25rem);
  color: #cbd5e1;
  line-height: 1.8;
  margin-bottom: 2rem;
  max-width: 600px;
}

.hero-meta-hebesaetze-steuerlast-gemeinden {
  display: flex;
  flex-wrap: wrap;
  gap: 2rem;
  align-items: center;
}

.meta-item-hebesaetze-steuerlast-gemeinden {
  display: flex;
  align-items: center;
  gap: 0.5rem;
  font-size: 0.875rem;
  color: #94a3b8;
}

.meta-item-hebesaetze-steuerlast-gemeinden i {
  color: #f59e0b;
}

@media (max-width: 768px) {
  .hero-content-hebesaetze-steuerlast-gemeinden {
    flex-direction: column;
  }
  
  .hero-text-hebesaetze-steuerlast-gemeinden,
  .hero-image-hebesaetze-steuerlast-gemeinden {
    flex: 1 1 100%;
    max-width: 100%;
  }
  
  .hero-img-hebesaetze-steuerlast-gemeinden {
    max-height: 300px;
  }
}

.intro-section-hebesaetze-steuerlast-gemeinden {
  background: #0d1526;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.intro-content-hebesaetze-steuerlast-gemeinden {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.intro-text-hebesaetze-steuerlast-gemeinden {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-image-hebesaetze-steuerlast-gemeinden {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-title-hebesaetze-steuerlast-gemeinden {
  font-family: 'Playfair Display', serif;
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  font-weight: 700;
  color: #ffffff;
  line-height: 1.2;
  margin-bottom: 1.5rem;
  letter-spacing: -0.5px;
}

.intro-paragraph-hebesaetze-steuerlast-gemeinden {
  font-size: clamp(0.875rem, 1vw, 1.125rem);
  color: #cbd5e1;
  line-height: 1.8;
  margin-bottom: 1.5rem;
}

.intro-img-hebesaetze-steuerlast-gemeinden {
  width: 100%;
  height: auto;
  max-height: 400px;
  border-radius: 16px;
  object-fit: cover;
  display: block;
  box-shadow: 0 20px 50px rgba(0, 0, 0, 0.4);
}

@media (max-width: 768px) {
  .intro-content-hebesaetze-steuerlast-gemeinden {
    flex-direction: column;
  }
  
  .intro-text-hebesaetze-steuerlast-gemeinden,
  .intro-image-hebesaetze-steuerlast-gemeinden {
    flex: 1 1 100%;
    max-width: 100%;
  }
  
  .intro-img-hebesaetze-steuerlast-gemeinden {
    max-height: 300px;
  }
}

.calculation-section-hebesaetze-steuerlast-gemeinden {
  background: #0a0f1e;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.calculation-content-hebesaetze-steuerlast-gemeinden {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.calculation-text-hebesaetze-steuerlast-gemeinden {
  flex: 1 1 50%;
  max-width: 50%;
}

.calculation-image-hebesaetze-steuerlast-gemeinden {
  flex: 1 1 50%;
  max-width: 50%;
}

.calculation-title-hebesaetze-steuerlast-gemeinden {
  font-family: 'Playfair Display', serif;
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  font-weight: 700;
  color: #ffffff;
  line-height: 1.2;
  margin-bottom: 1.5rem;
  letter-spacing: -0.5px;
}

.calculation-paragraph-hebesaetze-steuerlast-gemeinden {
  font-size: clamp(0.875rem, 1vw, 1.125rem);
  color: #cbd5e1;
  line-height: 1.8;
  margin-bottom: 1.5rem;
}

.calculation-highlight-hebesaetze-steuerlast-gemeinden {
  background: rgba(245, 158, 11, 0.1);
  border: 1px solid rgba(245, 158, 11, 0.3);
  border-left: 4px solid #f59e0b;
  padding: 1.5rem;
  border-radius: 8px;
  margin: 2rem 0;
}

.highlight-text-hebesaetze-steuerlast-gemeinden {
  color: #f1f5f9;
  font-size: 1rem;
  line-height: 1.6;
  margin: 0;
}

.calculation-img-hebesaetze-steuerlast-gemeinden {
  width: 100%;
  height: auto;
  max-height: 400px;
  border-radius: 16px;
  object-fit: cover;
  display: block;
  box-shadow: 0 20px 50px rgba(0, 0, 0, 0.4);
}

@media (max-width: 768px) {
  .calculation-content-hebesaetze-steuerlast-gemeinden {
    flex-direction: column;
  }
  
  .calculation-text-hebesaetze-steuerlast-gemeinden,
  .calculation-image-hebesaetze-steuerlast-gemeinden {
    flex: 1 1 100%;
    max-width: 100%;
  }
  
  .calculation-img-hebesaetze-steuerlast-gemeinden {
    max-height: 300px;
  }
}

.regional-section-hebesaetze-steuerlast-gemeinden {
  background: #111d2f;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.regional-content-hebesaetze-steuerlast-gemeinden {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.regional-image-hebesaetze-steuerlast-gemeinden {
  flex: 1 1 50%;
  max-width: 50%;
  order: -1;
}

.regional-text-hebesaetze-steuerlast-gemeinden {
  flex: 1 1 50%;
  max-width: 50%;
}

.regional-title-hebesaetze-steuerlast-gemeinden {
  font-family: 'Playfair Display', serif;
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  font-weight: 700;
  color: #ffffff;
  line-height: 1.2;
  margin-bottom: 1.5rem;
  letter-spacing: -0.5px;
}

.regional-paragraph-hebesaetze-steuerlast-gemeinden {
  font-size: clamp(0.875rem, 1vw, 1.125rem);
  color: #cbd5e1;
  line-height: 1.8;
  margin-bottom: 1.5rem;
}

.regional-list-hebesaetze-steuerlast-gemeinden {
  list-style: none;
  margin: 2rem 0;
  display: flex;
  flex-direction: column;
  gap: 1rem;
}

.regional-list-item-hebesaetze-steuerlast-gemeinden {
  display: flex;
  align-items: flex-start;
  gap: 1rem;
  color: #cbd5e1;
  font-size: 1rem;
  line-height: 1.6;
}

.regional-list-item-hebesaetze-steuerlast-gemeinden::before {
  content: '';
  color: #f59e0b;
  font-weight: 700;
  flex-shrink: 0;
  margin-top: 2px;
}

.regional-img-hebesaetze-steuerlast-gemeinden {
  width: 100%;
  height: auto;
  max-height: 400px;
  border-radius: 16px;
  object-fit: cover;
  display: block;
  box-shadow: 0 20px 50px rgba(0, 0, 0, 0.4);
}

@media (max-width: 768px) {
  .regional-content-hebesaetze-steuerlast-gemeinden {
    flex-direction: column;
  }
  
  .regional-image-hebesaetze-steuerlast-gemeinden,
  .regional-text-hebesaetze-steuerlast-gemeinden {
    flex: 1 1 100%;
    max-width: 100%;
  }
  
  .regional-image-hebesaetze-steuerlast-gemeinden {
    order: 0;
  }
  
  .regional-img-hebesaetze-steuerlast-gemeinden {
    max-height: 300px;
  }
}

.impact-section-hebesaetze-steuerlast-gemeinden {
  background: #0d1526;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.impact-content-hebesaetze-steuerlast-gemeinden {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.impact-text-hebesaetze-steuerlast-gemeinden {
  flex: 1 1 50%;
  max-width: 50%;
}

.impact-image-hebesaetze-steuerlast-gemeinden {
  flex: 1 1 50%;
  max-width: 50%;
}

.impact-title-hebesaetze-steuerlast-gemeinden {
  font-family: 'Playfair Display', serif;
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  font-weight: 700;
  color: #ffffff;
  line-height: 1.2;
  margin-bottom: 1.5rem;
  letter-spacing: -0.5px;
}

.impact-paragraph-hebesaetze-steuerlast-gemeinden {
  font-size: clamp(0.875rem, 1vw, 1.125rem);
  color: #cbd5e1;
  line-height: 1.8;
  margin-bottom: 1.5rem;
}

.impact-box-hebesaetze-steuerlast-gemeinden {
  background: rgba(245, 158, 11, 0.08);
  border: 1px solid rgba(245, 158, 11, 0.2);
  border-radius: 12px;
  padding: 1.5rem;
  margin-top: 2rem;
}

.impact-box-title-hebesaetze-steuerlast-gemeinden {
  font-size: 1.125rem;
  font-weight: 600;
  color: #f59e0b;
  margin-bottom: 0.75rem;
}

.impact-box-text-hebesaetze-steuerlast-gemeinden {
  color: #cbd5e1;
  font-size: 0.95rem;
  line-height: 1.7;
  margin: 0;
}

.impact-img-hebesaetze-steuerlast-gemeinden {
  width: 100%;
  height: auto;
  max-height: 400px;
  border-radius: 16px;
  object-fit: cover;
  display: block;
  box-shadow: 0 20px 50px rgba(0, 0, 0, 0.4);
}

@media (max-width: 768px) {
  .impact-content-hebesaetze-steuerlast-gemeinden {
    flex-direction: column;
  }
  
  .impact-text-hebesaetze-steuerlast-gemeinden,
  .impact-image-hebesaetze-steuerlast-gemeinden {
    flex: 1 1 100%;
    max-width: 100%;
  }
  
  .impact-img-hebesaetze-steuerlast-gemeinden {
    max-height: 300px;
  }
}

.practical-section-hebesaetze-steuerlast-gemeinden {
  background: #0a0f1e;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.practical-content-hebesaetze-steuerlast-gemeinden {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.practical-title-hebesaetze-steuerlast-gemeinden {
  font-family: 'Playfair Display', serif;
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  font-weight: 700;
  color: #ffffff;
  line-height: 1.2;
  text-align: center;
  margin-bottom: 1rem;
  letter-spacing: -0.5px;
}

.practical-cards-hebesaetze-steuerlast-gemeinden {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.practical-card-hebesaetze-steuerlast-gemeinden {
  flex: 1 1 250px;
  max-width: 320px;
  background: rgba(255, 255, 255, 0.05);
  border: 1px solid rgba(245, 158, 11, 0.2);
  border-radius: 12px;
  padding: 2rem;
  transition: all 250ms ease-in-out;
}

.practical-card-hebesaetze-steuerlast-gemeinden:hover {
  border-color: rgba(245, 158, 11, 0.4);
  background: rgba(245, 158, 11, 0.05);
  transform: translateY(-4px);
  box-shadow: 0 10px 30px rgba(0, 0, 0, 0.4);
}

.practical-card-title-hebesaetze-steuerlast-gemeinden {
  font-family: 'Poppins', sans-serif;
  font-size: 1.125rem;
  font-weight: 600;
  color: #f59e0b;
  margin-bottom: 1rem;
  line-height: 1.3;
}

.practical-card-text-hebesaetze-steuerlast-gemeinden {
  color: #cbd5e1;
  font-size: 0.95rem;
  line-height: 1.7;
  margin: 0;
}

@media (max-width: 768px) {
  .practical-cards-hebesaetze-steuerlast-gemeinden {
    flex-direction: column;
  }
  
  .practical-card-hebesaetze-steuerlast-gemeinden {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

.conclusion-section-hebesaetze-steuerlast-gemeinden {
  background: #111d2f;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.conclusion-content-hebesaetze-steuerlast-gemeinden {
  display: flex;
  flex-direction: column;
  gap: 2rem;
  max-width: 900px;
  margin: 0 auto;
  text-align: center;
}

.conclusion-title-hebesaetze-steuerlast-gemeinden {
  font-family: 'Playfair Display', serif;
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  font-weight: 700;
  color: #ffffff;
  line-height: 1.2;
  letter-spacing: -0.5px;
}

.conclusion-text-hebesaetze-steuerlast-gemeinden {
  font-size: clamp(0.875rem, 1vw, 1.125rem);
  color: #cbd5e1;
  line-height: 1.8;
  margin: 0;
}

.conclusion-cta-hebesaetze-steuerlast-gemeinden {
  display: flex;
  flex-direction: column;
  gap: 1.5rem;
  align-items: center;
  margin-top: 2rem;
  padding-top: 2rem;
  border-top: 1px solid rgba(245, 158, 11, 0.2);
}

.conclusion-cta-text-hebesaetze-steuerlast-gemeinden {
  color: #cbd5e1;
  font-size: 1rem;
  margin: 0;
}

.conclusion-btn-hebesaetze-steuerlast-gemeinden {
  background: #f59e0b;
  color: #0a0f1e;
  padding: 1rem 2.5rem;
  border-radius: 8px;
  font-weight: 600;
  transition: all 250ms ease-in-out;
  box-shadow: 0 0 30px rgba(245, 158, 11, 0.2);
}

.conclusion-btn-hebesaetze-steuerlast-gemeinden:hover {
  background: #d97706;
  transform: translateY(-2px);
  box-shadow: 0 0 40px rgba(245, 158, 11, 0.4);
}

.disclaimer-section-hebesaetze-steuerlast-gemeinden {
  background: #0d1526;
  padding: clamp(2rem, 6vw, 4rem) 0;
  overflow: hidden;
}

.disclaimer-content-hebesaetze-steuerlast-gemeinden {
  display: flex;
  flex-direction: column;
  gap: 1.5rem;
  max-width: 900px;
  margin: 0 auto;
  background: rgba(245, 158, 11, 0.08);
  border: 1px solid rgba(245, 158, 11, 0.2);
  border-left: 4px solid #f59e0b;
  padding: 2rem;
  border-radius: 8px;
}

.disclaimer-title-hebesaetze-steuerlast-gemeinden {
  font-size: 1.25rem;
  font-weight: 600;
  color: #f59e0b;
  margin: 0;
}

.disclaimer-text-hebesaetze-steuerlast-gemeinden {
  color: #cbd5e1;
  font-size: 0.95rem;
  line-height: 1.7;
  margin: 0;
}

.related-section-hebesaetze-steuerlast-gemeinden {
  background: #0a0f1e;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.related-content-hebesaetze-steuerlast-gemeinden {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.related-title-hebesaetze-steuerlast-gemeinden {
  font-family: 'Playfair Display', serif;
  font-size: clamp(1.75rem, 4vw, 2.75rem);
  font-weight: 700;
  color: #ffffff;
  line-height: 1.2;
  text-align: center;
  margin: 0;
  letter-spacing: -0.5px;
}

.related-cards-hebesaetze-steuerlast-gemeinden {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.related-card-hebesaetze-steuerlast-gemeinden {
  flex: 1 1 300px;
  max-width: 380px;
  background: rgba(255, 255, 255, 0.05);
  border: 1px solid rgba(245, 158, 11, 0.15);
  border-radius: 12px;
  overflow: hidden;
  transition: all 250ms ease-in-out;
  display: flex;
  flex-direction: column;
  text-decoration: none;
  color: inherit;
}

.related-card-hebesaetze-steuerlast-gemeinden:hover {
  border-color: rgba(245, 158, 11, 0.4);
  background: rgba(245, 158, 11, 0.08);
  transform: translateY(-4px);
  box-shadow: 0 10px 30px rgba(0, 0, 0, 0.4);
}

.related-card-image-hebesaetze-steuerlast-gemeinden {
  width: 100%;
  height: auto;
  max-height: 220px;
  overflow: hidden;
  background: rgba(0, 0, 0, 0.3);
}

.related-img-hebesaetze-steuerlast-gemeinden {
  width: 100%;
  height: 100%;
  object-fit: cover;
  display: block;
  aspect-ratio: 16 / 10;
}

.related-card-content-hebesaetze-steuerlast-gemeinden {
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
  padding: 1.5rem;
}

.related-card-title-hebesaetze-steuerlast-gemeinden {
  font-family: 'Poppins', sans-serif;
  font-size: 1.125rem;
  font-weight: 600;
  color: #ffffff;
  margin: 0;
  line-height: 1.3;
}

.related-card-description-hebesaetze-steuerlast-gemeinden {
  color: #94a3b8;
  font-size: 0.875rem;
  line-height: 1.6;
  margin: 0;
}

@media (max-width: 768px) {
  .related-cards-hebesaetze-steuerlast-gemeinden {
    flex-direction: column;
  }
  
  .related-card-hebesaetze-steuerlast-gemeinden {
    flex: 1 1 100%;
    max-width: 100%;
  }
}

@media (max-width: 480px) {
  .hero-section-hebesaetze-steuerlast-gemeinden {
    padding: 2rem 0;
  }
  
  .intro-section-hebesaetze-steuerlast-gemeinden,
  .calculation-section-hebesaetze-steuerlast-gemeinden,
  .regional-section-hebesaetze-steuerlast-gemeinden,
  .impact-section-hebesaetze-steuerlast-gemeinden,
  .practical-section-hebesaetze-steuerlast-gemeinden,
  .conclusion-section-hebesaetze-steuerlast-gemeinden,
  .disclaimer-section-hebesaetze-steuerlast-gemeinden,
  .related-section-hebesaetze-steuerlast-gemeinden {
    padding: 2rem 0;
  }
  
  .hero-title-hebesaetze-steuerlast-gemeinden,
  .intro-title-hebesaetze-steuerlast-gemeinden,
  .calculation-title-hebesaetze-steuerlast-gemeinden,
  .regional-title-hebesaetze-steuerlast-gemeinden,
  .impact-title-hebesaetze-steuerlast-gemeinden,
  .practical-title-hebesaetze-steuerlast-gemeinden,
  .conclusion-title-hebesaetze-steuerlast-gemeinden {
    font-size: 1.75rem;
  }
  
  .hero-subtitle-hebesaetze-steuerlast-gemeinden,
  .intro-paragraph-hebesaetze-steuerlast-gemeinden,
  .calculation-paragraph-hebesaetze-steuerlast-gemeinden,
  .regional-paragraph-hebesaetze-steuerlast-gemeinden,
  .impact-paragraph-hebesaetze-steuerlast-gemeinden,
  .conclusion-text-hebesaetze-steuerlast-gemeinden,
  .disclaimer-text-hebesaetze-steuerlast-gemeinden {
    font-size: 0.95rem;
  }
  
  .practical-card-hebesaetze-steuerlast-gemeinden {
    flex: 1 1 100%;
  }
  
  .related-card-hebesaetze-steuerlast-gemeinden {
    flex: 1 1 100%;
  }
}

html {
  scroll-behavior: smooth;
}

body {
  margin: 0;
  padding: 0;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

h1, h2, h3, h4, h5, h6 {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

p {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.container {
  max-width: 1440px;
  width: 100%;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block !important;
}

.main-gewerbesteuer-berechnung-schritt-fuer-schritt {
  width: 100%;
  background: #ffffff;
}

.hero-section-gewerbesteuer-berechnung-schritt-fuer-schritt {
  background: linear-gradient(135deg, #f8fafc 0%, #f1f5f9 100%);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.hero-content-gewerbesteuer-berechnung-schritt-fuer-schritt {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.hero-text-gewerbesteuer-berechnung-schritt-fuer-schritt {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-image-gewerbesteuer-berechnung-schritt-fuer-schritt {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-title-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(2rem, 5vw + 0.5rem, 3.5rem);
  color: #0f172a;
  font-weight: 700;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.2;
}

.hero-subtitle-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.125rem);
  color: #475569;
  line-height: 1.8;
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
}

.hero-meta-gewerbesteuer-berechnung-schritt-fuer-schritt {
  display: flex;
  flex-direction: row;
  gap: 1rem;
  align-items: center;
  flex-wrap: wrap;
}

.meta-item-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: 0.875rem;
  color: #64748b;
  font-weight: 500;
}

.meta-separator-gewerbesteuer-berechnung-schritt-fuer-schritt {
  color: #cbd5e1;
  font-size: 0.875rem;
}

.hero-img-gewerbesteuer-berechnung-schritt-fuer-schritt {
  max-width: 100%;
  height: auto;
  border-radius: 12px;
  display: block;
  box-shadow: 0 10px 30px rgba(0, 0, 0, 0.08);
}

.breadcrumbs-gewerbesteuer-berechnung-schritt-fuer-schritt {
  display: flex;
  flex-direction: row;
  gap: 0.5rem;
  align-items: center;
  margin-bottom: clamp(1.5rem, 3vw, 2.5rem);
  flex-wrap: wrap;
}

.breadcrumbs-gewerbesteuer-berechnung-schritt-fuer-schritt a {
  color: #2563eb;
  text-decoration: none;
  font-size: 0.875rem;
  transition: color 0.2s ease;
}

.breadcrumbs-gewerbesteuer-berechnung-schritt-fuer-schritt a:hover {
  color: #1d4ed8;
  text-decoration: underline;
}

.breadcrumbs-gewerbesteuer-berechnung-schritt-fuer-schritt span {
  color: #cbd5e1;
  font-size: 0.875rem;
}

.intro-section-gewerbesteuer-berechnung-schritt-fuer-schritt {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.intro-content-gewerbesteuer-berechnung-schritt-fuer-schritt {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.intro-text-gewerbesteuer-berechnung-schritt-fuer-schritt {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-image-gewerbesteuer-berechnung-schritt-fuer-schritt {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-title-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(1.5rem, 3.5vw, 2.5rem);
  color: #0f172a;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-weight: 700;
}

.intro-paragraph-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.0625rem);
  color: #475569;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.8;
}

.intro-img-gewerbesteuer-berechnung-schritt-fuer-schritt {
  max-width: 100%;
  height: auto;
  border-radius: 12px;
  display: block;
  box-shadow: 0 10px 30px rgba(0, 0, 0, 0.08);
}

.steps-section-gewerbesteuer-berechnung-schritt-fuer-schritt {
  background: #f8fafc;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.steps-content-gewerbesteuer-berechnung-schritt-fuer-schritt {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.steps-header-gewerbesteuer-berechnung-schritt-fuer-schritt {
  text-align: center;
  margin-bottom: clamp(1rem, 2vw, 2rem);
}

.steps-title-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(1.5rem, 3.5vw, 2.5rem);
  color: #0f172a;
  margin-bottom: clamp(0.75rem, 1.5vw, 1rem);
  font-weight: 700;
}

.steps-subtitle-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.0625rem);
  color: #64748b;
  line-height: 1.6;
}

.steps-list-gewerbesteuer-berechnung-schritt-fuer-schritt {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2rem);
}

.step-item-gewerbesteuer-berechnung-schritt-fuer-schritt {
  display: flex;
  flex-direction: row;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  align-items: flex-start;
}

.step-number-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(2rem, 4vw, 3.5rem);
  font-weight: 800;
  color: #2563eb;
  flex-shrink: 0;
  min-width: clamp(3.5rem, 8vw, 5rem);
  line-height: 1;
}

.step-body-gewerbesteuer-berechnung-schritt-fuer-schritt {
  flex: 1;
}

.step-title-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(1.1rem, 2vw, 1.5rem);
  color: #0f172a;
  margin-bottom: clamp(0.5rem, 1vw, 0.75rem);
  font-weight: 700;
}

.step-text-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.0625rem);
  color: #475569;
  line-height: 1.8;
}

.calculation-section-gewerbesteuer-berechnung-schritt-fuer-schritt {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.calculation-wrapper-gewerbesteuer-berechnung-schritt-fuer-schritt {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.calculation-text-gewerbesteuer-berechnung-schritt-fuer-schritt {
  flex: 1 1 50%;
  max-width: 50%;
}

.calculation-image-gewerbesteuer-berechnung-schritt-fuer-schritt {
  flex: 1 1 50%;
  max-width: 50%;
}

.calculation-title-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(1.5rem, 3.5vw, 2.5rem);
  color: #0f172a;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-weight: 700;
}

.calculation-paragraph-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.0625rem);
  color: #475569;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  line-height: 1.8;
}

.calculation-box-gewerbesteuer-berechnung-schritt-fuer-schritt {
  background: #f1f5f9;
  border-left: 4px solid #2563eb;
  padding: clamp(1.25rem, 2vw, 2rem);
  border-radius: 8px;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.calculation-line-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.0625rem);
  color: #334155;
  padding: 0.5rem 0;
  font-weight: 500;
}

.calculation-line-highlight-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(1rem, 1.2vw + 0.5rem, 1.125rem);
  color: #2563eb;
  padding: 0.75rem 0;
  font-weight: 700;
  border-top: 2px solid #cbd5e1;
  padding-top: 1rem;
  margin-top: 0.5rem;
}

.calculation-img-gewerbesteuer-berechnung-schritt-fuer-schritt {
  max-width: 100%;
  height: auto;
  border-radius: 12px;
  display: block;
  box-shadow: 0 10px 30px rgba(0, 0, 0, 0.08);
}

.tips-section-gewerbesteuer-berechnung-schritt-fuer-schritt {
  background: #f8fafc;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.tips-content-gewerbesteuer-berechnung-schritt-fuer-schritt {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.tips-header-gewerbesteuer-berechnung-schritt-fuer-schritt {
  text-align: center;
  margin-bottom: clamp(1rem, 2vw, 2rem);
}

.tips-title-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(1.5rem, 3.5vw, 2.5rem);
  color: #0f172a;
  margin-bottom: clamp(0.75rem, 1.5vw, 1rem);
  font-weight: 700;
}

.tips-subtitle-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.0625rem);
  color: #64748b;
  line-height: 1.6;
}

.tips-cards-gewerbesteuer-berechnung-schritt-fuer-schritt {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.tip-card-gewerbesteuer-berechnung-schritt-fuer-schritt {
  flex: 1 1 calc(33.333% - 1.5rem);
  min-width: 280px;
  max-width: 360px;
  background: #ffffff;
  border: 1px solid #e2e8f0;
  border-radius: 12px;
  padding: clamp(1.5rem, 2vw, 2rem);
  display: flex;
  flex-direction: column;
  gap: clamp(0.75rem, 1.5vw, 1rem);
  transition: all 0.3s ease;
  box-shadow: 0 2px 8px rgba(0, 0, 0, 0.04);
}

.tip-card-gewerbesteuer-berechnung-schritt-fuer-schritt:hover {
  transform: translateY(-4px);
  box-shadow: 0 8px 20px rgba(0, 0, 0, 0.1);
  border-color: #2563eb;
}

.tip-card-title-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(1rem, 1.5vw, 1.25rem);
  color: #0f172a;
  font-weight: 700;
  margin-bottom: 0.25rem;
}

.tip-card-text-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(0.875rem, 1vw + 0.4rem, 0.9375rem);
  color: #64748b;
  line-height: 1.7;
}

.key-takeaways-section-gewerbesteuer-berechnung-schritt-fuer-schritt {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.key-takeaways-wrapper-gewerbesteuer-berechnung-schritt-fuer-schritt {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.key-takeaways-image-gewerbesteuer-berechnung-schritt-fuer-schritt {
  flex: 1 1 50%;
  max-width: 50%;
}

.key-takeaways-text-gewerbesteuer-berechnung-schritt-fuer-schritt {
  flex: 1 1 50%;
  max-width: 50%;
}

.key-takeaways-title-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(1.5rem, 3.5vw, 2.5rem);
  color: #0f172a;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-weight: 700;
}

.key-takeaways-list-gewerbesteuer-berechnung-schritt-fuer-schritt {
  list-style: none;
  display: flex;
  flex-direction: column;
  gap: clamp(0.75rem, 1.5vw, 1rem);
  margin-bottom: clamp(1.5rem, 3vw, 2rem);
}

.takeaway-item-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.0625rem);
  color: #475569;
  padding-left: 1.75rem;
  position: relative;
  line-height: 1.8;
}

.takeaway-item-gewerbesteuer-berechnung-schritt-fuer-schritt::before {
  content: '';
  position: absolute;
  left: 0;
  color: #059669;
  font-weight: 700;
  font-size: 1.25rem;
}

.key-takeaways-closing-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.0625rem);
  color: #475569;
  line-height: 1.8;
}

.key-takeaways-img-gewerbesteuer-berechnung-schritt-fuer-schritt {
  max-width: 100%;
  height: auto;
  border-radius: 12px;
  display: block;
  box-shadow: 0 10px 30px rgba(0, 0, 0, 0.08);
}

.disclaimer-section-gewerbesteuer-berechnung-schritt-fuer-schritt {
  background: #f8fafc;
  padding: clamp(2.5rem, 6vw, 4rem) 0;
  overflow: hidden;
}

.disclaimer-content-gewerbesteuer-berechnung-schritt-fuer-schritt {
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
  background: #ffffff;
  border-left: 4px solid #f59e0b;
  padding: clamp(1.5rem, 2vw, 2rem);
  border-radius: 8px;
  box-shadow: 0 2px 8px rgba(0, 0, 0, 0.04);
}

.disclaimer-title-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(1.1rem, 2vw, 1.5rem);
  color: #0f172a;
  font-weight: 700;
  margin-bottom: 0.25rem;
}

.disclaimer-text-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(0.875rem, 1vw + 0.4rem, 0.9375rem);
  color: #64748b;
  line-height: 1.8;
}

.related-section-gewerbesteuer-berechnung-schritt-fuer-schritt {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.related-content-gewerbesteuer-berechnung-schritt-fuer-schritt {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.related-title-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(1.5rem, 3.5vw, 2.5rem);
  color: #0f172a;
  font-weight: 700;
  text-align: center;
}

.related-cards-gewerbesteuer-berechnung-schritt-fuer-schritt {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.related-card-gewerbesteuer-berechnung-schritt-fuer-schritt {
  flex: 1 1 calc(33.333% - 1.5rem);
  min-width: 280px;
  max-width: 360px;
  background: #ffffff;
  border: 1px solid #e2e8f0;
  border-radius: 12px;
  overflow: hidden;
  display: flex;
  flex-direction: column;
  transition: all 0.3s ease;
  box-shadow: 0 2px 8px rgba(0, 0, 0, 0.04);
}

.related-card-gewerbesteuer-berechnung-schritt-fuer-schritt:hover {
  transform: translateY(-4px);
  box-shadow: 0 8px 20px rgba(0, 0, 0, 0.1);
  border-color: #2563eb;
}

.related-card-image-gewerbesteuer-berechnung-schritt-fuer-schritt {
  width: 100%;
  height: 200px;
  object-fit: cover;
  display: block;
}

.related-card-body-gewerbesteuer-berechnung-schritt-fuer-schritt {
  display: flex;
  flex-direction: column;
  gap: clamp(0.75rem, 1.5vw, 1rem);
  padding: clamp(1.25rem, 2vw, 1.75rem);
  flex: 1;
}

.related-card-title-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(1rem, 1.5vw, 1.1875rem);
  color: #0f172a;
  font-weight: 700;
  margin-bottom: 0.25rem;
  line-height: 1.3;
}

.related-card-text-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(0.8625rem, 0.95vw + 0.4rem, 0.9375rem);
  color: #64748b;
  line-height: 1.6;
  flex: 1;
}

.related-card-link-gewerbesteuer-berechnung-schritt-fuer-schritt {
  font-size: clamp(0.875rem, 1vw + 0.4rem, 0.9375rem);
  color: #2563eb;
  font-weight: 600;
  text-decoration: none;
  transition: color 0.2s ease;
  align-self: flex-start;
}

.related-card-link-gewerbesteuer-berechnung-schritt-fuer-schritt:hover {
  color: #1d4ed8;
  text-decoration: underline;
}

@media (max-width: 1024px) {
  .hero-content-gewerbesteuer-berechnung-schritt-fuer-schritt,
  .intro-content-gewerbesteuer-berechnung-schritt-fuer-schritt,
  .calculation-wrapper-gewerbesteuer-berechnung-schritt-fuer-schritt,
  .key-takeaways-wrapper-gewerbesteuer-berechnung-schritt-fuer-schritt {
    flex-direction: column;
  }

  .hero-text-gewerbesteuer-berechnung-schritt-fuer-schritt,
  .hero-image-gewerbesteuer-berechnung-schritt-fuer-schritt,
  .intro-text-gewerbesteuer-berechnung-schritt-fuer-schritt,
  .intro-image-gewerbesteuer-berechnung-schritt-fuer-schritt,
  .calculation-text-gewerbesteuer-berechnung-schritt-fuer-schritt,
  .calculation-image-gewerbesteuer-berechnung-schritt-fuer-schritt,
  .key-takeaways-image-gewerbesteuer-berechnung-schritt-fuer-schritt,
  .key-takeaways-text-gewerbesteuer-berechnung-schritt-fuer-schritt {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .tip-card-gewerbesteuer-berechnung-schritt-fuer-schritt {
    flex: 1 1 calc(50% - 0.75rem);
  }

  .related-card-gewerbesteuer-berechnung-schritt-fuer-schritt {
    flex: 1 1 calc(50% - 0.75rem);
  }
}

@media (max-width: 768px) {
  .steps-list-gewerbesteuer-berechnung-schritt-fuer-schritt {
    gap: clamp(1rem, 2vw, 1.5rem);
  }

  .step-item-gewerbesteuer-berechnung-schritt-fuer-schritt {
    gap: clamp(1rem, 2vw, 1.5rem);
  }

  .tip-card-gewerbesteuer-berechnung-schritt-fuer-schritt {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .related-card-gewerbesteuer-berechnung-schritt-fuer-schritt {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .breadcrumbs-gewerbesteuer-berechnung-schritt-fuer-schritt {
    font-size: 0.8125rem;
    gap: 0.375rem;
  }

  .hero-meta-gewerbesteuer-berechnung-schritt-fuer-schritt {
    gap: 0.75rem;
  }

  .meta-item-gewerbesteuer-berechnung-schritt-fuer-schritt {
    font-size: 0.8125rem;
  }
}

@media (max-width: 480px) {
  .hero-section-gewerbesteuer-berechnung-schritt-fuer-schritt,
  .intro-section-gewerbesteuer-berechnung-schritt-fuer-schritt,
  .steps-section-gewerbesteuer-berechnung-schritt-fuer-schritt,
  .calculation-section-gewerbesteuer-berechnung-schritt-fuer-schritt,
  .tips-section-gewerbesteuer-berechnung-schritt-fuer-schritt,
  .key-takeaways-section-gewerbesteuer-berechnung-schritt-fuer-schritt,
  .related-section-gewerbesteuer-berechnung-schritt-fuer-schritt {
    padding: clamp(2rem, 6vw, 3rem) 0;
  }

  .step-number-gewerbesteuer-berechnung-schritt-fuer-schritt {
    font-size: clamp(1.5rem, 3vw, 2rem);
  }

  .step-item-gewerbesteuer-berechnung-schritt-fuer-schritt {
    gap: 1rem;
  }

  .breadcrumbs-gewerbesteuer-berechnung-schritt-fuer-schritt {
    font-size: 0.75rem;
    gap: 0.25rem;
  }
}

h1,
h2,
h3,
h4,
h5,
h6 {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

p {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.main-gewerbesteuer-optimierung-planung {
  background: var(--color-bg-primary);
  color: var(--color-text-primary);
  font-family: var(--font-primary);
  overflow: hidden;
}

.hero-section-gewerbesteuer-optimierung-planung {
  background: linear-gradient(135deg, #0a0f1e 0%, #0d1526 100%);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
  position: relative;
}

.hero-section-gewerbesteuer-optimierung-planung::before {
  content: '';
  position: absolute;
  top: -50%;
  right: -10%;
  width: 600px;
  height: 600px;
  background: radial-gradient(circle, rgba(245, 158, 11, 0.08) 0%, transparent 70%);
  border-radius: 50%;
  pointer-events: none;
}

.hero-content-gewerbesteuer-optimierung-planung {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.breadcrumbs-gewerbesteuer-optimierung-planung {
  display: flex;
  align-items: center;
  gap: var(--space-sm);
  margin-bottom: var(--space-lg);
  font-size: 0.875rem;
  color: var(--color-text-secondary);
}

.breadcrumbs-gewerbesteuer-optimierung-planung a {
  color: var(--color-primary);
  transition: color var(--transition-fast);
}

.breadcrumbs-gewerbesteuer-optimierung-planung a:hover {
  color: var(--color-primary-hover);
}

.breadcrumbs-gewerbesteuer-optimierung-planung span {
  color: var(--color-text-muted);
}

.hero-text-gewerbesteuer-optimierung-planung {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-title-gewerbesteuer-optimierung-planung {
  font-size: clamp(2rem, 5vw + 0.5rem, 3.5rem);
  font-family: var(--font-heading);
  font-weight: 700;
  color: #ffffff;
  line-height: 1.2;
  margin-bottom: var(--space-lg);
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.hero-lead-gewerbesteuer-optimierung-planung {
  font-size: clamp(0.95rem, 1.5vw + 0.5rem, 1.25rem);
  color: #cbd5e1;
  line-height: 1.8;
  margin-bottom: var(--space-lg);
}

.hero-meta-gewerbesteuer-optimierung-planung {
  display: flex;
  align-items: center;
  gap: var(--space-sm);
  color: var(--color-text-secondary);
  font-size: 0.875rem;
}

.meta-item-gewerbesteuer-optimierung-planung {
  color: #94a3b8;
}

.meta-separator-gewerbesteuer-optimierung-planung {
  color: var(--color-primary);
}

.hero-image-gewerbesteuer-optimierung-planung {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-img-gewerbesteuer-optimierung-planung {
  width: 100%;
  height: auto;
  max-height: 450px;
  object-fit: cover;
  border-radius: var(--radius-xl);
  box-shadow: 0 20px 50px rgba(0, 0, 0, 0.4);
  display: block;
}

@media (max-width: 768px) {
  .hero-content-gewerbesteuer-optimierung-planung {
    flex-direction: column;
  }
  
  .hero-text-gewerbesteuer-optimierung-planung,
  .hero-image-gewerbesteuer-optimierung-planung {
    flex: 1 1 100%;
    max-width: 100%;
  }
  
  .hero-img-gewerbesteuer-optimierung-planung {
    max-height: 300px;
  }
}

.intro-section-gewerbesteuer-optimierung-planung {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.intro-content-gewerbesteuer-optimierung-planung {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.intro-text-gewerbesteuer-optimierung-planung {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-title-gewerbesteuer-optimierung-planung {
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.5rem);
  font-family: var(--font-heading);
  font-weight: 700;
  color: #1e293b;
  margin-bottom: var(--space-lg);
  line-height: 1.2;
}

.intro-body-gewerbesteuer-optimierung-planung {
  color: #475569;
  font-size: clamp(0.95rem, 1.5vw + 0.5rem, 1.125rem);
  line-height: 1.8;
  margin-bottom: var(--space-md);
}

.intro-image-gewerbesteuer-optimierung-planung {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-img-gewerbesteuer-optimierung-planung {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: var(--radius-xl);
  box-shadow: 0 10px 30px rgba(0, 0, 0, 0.15);
  display: block;
}

@media (max-width: 768px) {
  .intro-content-gewerbesteuer-optimierung-planung {
    flex-direction: column;
  }
  
  .intro-text-gewerbesteuer-optimierung-planung,
  .intro-image-gewerbesteuer-optimierung-planung {
    flex: 1 1 100%;
    max-width: 100%;
  }
  
  .intro-img-gewerbesteuer-optimierung-planung {
    max-height: 300px;
  }
}

.planning-section-gewerbesteuer-optimierung-planung {
  background: linear-gradient(135deg, rgba(245, 158, 11, 0.04) 0%, transparent 100%);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.planning-content-gewerbesteuer-optimierung-planung {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.planning-text-gewerbesteuer-optimierung-planung {
  flex: 1 1 50%;
  max-width: 50%;
}

.planning-title-gewerbesteuer-optimierung-planung {
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.5rem);
  font-family: var(--font-heading);
  font-weight: 700;
  color: #0a0f1e;
  margin-bottom: var(--space-lg);
  line-height: 1.2;
}

.planning-body-gewerbesteuer-optimierung-planung {
  color: #374151;
  font-size: clamp(0.95rem, 1.5vw + 0.5rem, 1.125rem);
  line-height: 1.8;
  margin-bottom: var(--space-md);
}

.planning-highlight-gewerbesteuer-optimierung-planung {
  background: rgba(245, 158, 11, 0.12);
  border-left: 4px solid var(--color-primary);
  padding: var(--space-lg);
  border-radius: var(--radius-lg);
  margin-top: var(--space-lg);
}

.highlight-title-gewerbesteuer-optimierung-planung {
  font-size: 1rem;
  font-weight: 600;
  color: #0a0f1e;
  margin-bottom: var(--space-md);
}

.planning-list-gewerbesteuer-optimierung-planung {
  list-style: none;
  padding: 0;
}

.list-item-gewerbesteuer-optimierung-planung {
  color: #1e293b;
  padding: var(--space-sm) 0;
  padding-left: var(--space-lg);
  position: relative;
  font-size: 0.95rem;
  line-height: 1.6;
}

.list-item-gewerbesteuer-optimierung-planung::before {
  content: '';
  position: absolute;
  left: 0;
  color: var(--color-primary);
  font-weight: 700;
}

.planning-image-gewerbesteuer-optimierung-planung {
  flex: 1 1 50%;
  max-width: 50%;
}

.planning-img-gewerbesteuer-optimierung-planung {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: var(--radius-xl);
  box-shadow: 0 10px 30px rgba(0, 0, 0, 0.15);
  display: block;
}

@media (max-width: 768px) {
  .planning-content-gewerbesteuer-optimierung-planung {
    flex-direction: column;
  }
  
  .planning-text-gewerbesteuer-optimierung-planung,
  .planning-image-gewerbesteuer-optimierung-planung {
    flex: 1 1 100%;
    max-width: 100%;
  }
  
  .planning-img-gewerbesteuer-optimierung-planung {
    max-height: 300px;
  }
}

.freibetrag-section-gewerbesteuer-optimierung-planung {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.freibetrag-content-gewerbesteuer-optimierung-planung {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.freibetrag-image-gewerbesteuer-optimierung-planung {
  flex: 1 1 50%;
  max-width: 50%;
  order: -1;
}

.freibetrag-img-gewerbesteuer-optimierung-planung {
  width: 100%;
  height: auto;
  max-height: 400px;
  object-fit: cover;
  border-radius: var(--radius-xl);
  box-shadow: 0 10px 30px rgba(0, 0, 0, 0.15);
  display: block;
}

.freibetrag-text-gewerbesteuer-optimierung-planung {
  flex: 1 1 50%;
  max-width: 50%;
}

.freibetrag-title-gewerbesteuer-optimierung-planung {
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.5rem);
  font-family: var(--font-heading);
  font-weight: 700;
  color: #1e293b;
  margin-bottom: var(--space-lg);
  line-height: 1.2;
}

.freibetrag-body-gewerbesteuer-optimierung-planung {
  color: #475569;
  font-size: clamp(0.95rem, 1.5vw + 0.5rem, 1.125rem);
  line-height: 1.8;
  margin-bottom: var(--space-md);
}

.freibetrag-highlight-gewerbesteuer-optimierung-planung {
  background: #f0f4f8;
  border-left: 4px solid var(--color-primary);
  padding: var(--space-lg);
  border-radius: var(--radius-lg);
  margin-top: var(--space-lg);
}

.freibetrag-list-gewerbesteuer-optimierung-planung {
  list-style: none;
  padding: 0;
}

@media (max-width: 768px) {
  .freibetrag-content-gewerbesteuer-optimierung-planung {
    flex-direction: column;
  }
  
  .freibetrag-image-gewerbesteuer-optimierung-planung,
  .freibetrag-text-gewerbesteuer-optimierung-planung {
    flex: 1 1 100%;
    max-width: 100%;
    order: unset;
  }
  
  .freibetrag-img-gewerbesteuer-optimierung-planung {
    max-height: 300px;
  }
}

.gestaltung-section-gewerbesteuer-optimierung-planung {
  background: linear-gradient(135deg, #0d1526 0%, #111d2f 100%);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.gestaltung-content-gewerbesteuer-optimierung-planung {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: flex-start;
}

.gestaltung-text-gewerbesteuer-optimierung-planung {
  flex: 1 1 50%;
  max-width: 50%;
}

.gestaltung-title-gewerbesteuer-optimierung-planung {
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.5rem);
  font-family: var(--font-heading);
  font-weight: 700;
  color: #ffffff;
  margin-bottom: var(--space-lg);
  line-height: 1.2;
}

.gestaltung-body-gewerbesteuer-optimierung-planung {
  color: #cbd5e1;
  font-size: clamp(0.95rem, 1.5vw + 0.5rem, 1.125rem);
  line-height: 1.8;
  margin-bottom: var(--space-lg);
}

.gestaltung-cards-gewerbesteuer-optimierung-planung {
  display: flex;
  flex-direction: column;
  gap: var(--space-md);
}

.gestaltung-card-gewerbesteuer-optimierung-planung {
  background: rgba(255, 255, 255, 0.06);
  border: 1px solid rgba(245, 158, 11, 0.15);
  padding: var(--space-lg);
  border-radius: var(--radius-lg);
  backdrop-filter: blur(10px);
  transition: all var(--transition-base);
}

.gestaltung-card-gewerbesteuer-optimierung-planung:hover {
  border-color: rgba(245, 158, 11, 0.3);
  background: rgba(245, 158, 11, 0.08);
}

.card-title-gewerbesteuer-optimierung-planung {
  font-size: 1.125rem;
  font-weight: 600;
  color: var(--color-primary);
  margin-bottom: var(--space-sm);
}

.card-text-gewerbesteuer-optimierung-planung {
  color: #cbd5e1;
  font-size: 0.95rem;
  line-height: 1.6;
}

.gestaltung-image-gewerbesteuer-optimierung-planung {
  flex: 1 1 50%;
  max-width: 50%;
}

.gestaltung-img-gewerbesteuer-optimierung-planung {
  width: 100%;
  height: auto;
  max-height: 450px;
  object-fit: cover;
  border-radius: var(--radius-xl);
  box-shadow: 0 20px 50px rgba(0, 0, 0, 0.4);
  display: block;
}

@media (max-width: 768px) {
  .gestaltung-content-gewerbesteuer-optimierung-planung {
    flex-direction: column;
  }
  
  .gestaltung-text-gewerbesteuer-optimierung-planung,
  .gestaltung-image-gewerbesteuer-optimierung-planung {
    flex: 1 1 100%;
    max-width: 100%;
  }
  
  .gestaltung-img-gewerbesteuer-optimierung-planung {
    max-height: 300px;
  }
}

.zusammenfassung-section-gewerbesteuer-optimierung-planung {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.zusammenfassung-content-gewerbesteuer-optimierung-planung {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: flex-start;
}

.zusammenfassung-text-gewerbesteuer-optimierung-planung {
  flex: 1 1 50%;
  max-width: 50%;
}

.zusammenfassung-title-gewerbesteuer-optimierung-planung {
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.5rem);
  font-family: var(--font-heading);
  font-weight: 700;
  color: #1e293b;
  margin-bottom: var(--space-lg);
  line-height: 1.2;
}

.zusammenfassung-body-gewerbesteuer-optimierung-planung {
  color: #475569;
  font-size: clamp(0.95rem, 1.5vw + 0.5rem, 1.125rem);
  line-height: 1.8;
  margin-bottom: var(--space-lg);
}

.zusammenfassung-steps-gewerbesteuer-optimierung-planung {
  display: flex;
  flex-direction: column;
  gap: var(--space-lg);
  margin-bottom: var(--space-lg);
}

.step-item-gewerbesteuer-optimierung-planung {
  display: flex;
  gap: var(--space-lg);
  align-items: flex-start;
}

.step-number-gewerbesteuer-optimierung-planung {
  font-size: clamp(1.75rem, 3vw, 2.5rem);
  font-weight: 800;
  color: var(--color-primary);
  flex-shrink: 0;
  font-family: var(--font-heading);
}

.step-text-gewerbesteuer-optimierung-planung {
  flex: 1;
}

.step-title-gewerbesteuer-optimierung-planung {
  font-size: 1.125rem;
  font-weight: 600;
  color: #1e293b;
  margin-bottom: var(--space-sm);
}

.step-body-gewerbesteuer-optimierung-planung {
  color: #475569;
  font-size: 0.95rem;
  line-height: 1.6;
}

.summary-quote-gewerbesteuer-optimierung-planung {
  background: #f0f4f8;
  border-left: 4px solid var(--color-primary);
  padding: var(--space-lg);
  border-radius: var(--radius-lg);
  margin-top: var(--space-lg);
  font-style: italic;
}

.quote-text-gewerbesteuer-optimierung-planung {
  color: #1e293b;
  font-size: clamp(0.95rem, 1.5vw + 0.5rem, 1.125rem);
  line-height: 1.8;
  margin: 0;
}

.zusammenfassung-image-gewerbesteuer-optimierung-planung {
  flex: 1 1 50%;
  max-width: 50%;
}

.zusammenfassung-img-gewerbesteuer-optimierung-planung {
  width: 100%;
  height: auto;
  max-height: 450px;
  object-fit: cover;
  border-radius: var(--radius-xl);
  box-shadow: 0 10px 30px rgba(0, 0, 0, 0.15);
  display: block;
}

@media (max-width: 768px) {
  .zusammenfassung-content-gewerbesteuer-optimierung-planung {
    flex-direction: column;
  }
  
  .zusammenfassung-text-gewerbesteuer-optimierung-planung,
  .zusammenfassung-image-gewerbesteuer-optimierung-planung {
    flex: 1 1 100%;
    max-width: 100%;
  }
  
  .zusammenfassung-img-gewerbesteuer-optimierung-planung {
    max-height: 300px;
  }
}

.disclaimer-section-gewerbesteuer-optimierung-planung {
  background: linear-gradient(135deg, rgba(245, 158, 11, 0.05) 0%, transparent 100%);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.disclaimer-content-gewerbesteuer-optimierung-planung {
  background: rgba(245, 158, 11, 0.1);
  border-left: 4px solid var(--color-primary);
  padding: clamp(2rem, 4vw, 3rem);
  border-radius: var(--radius-lg);
  max-width: 100%;
}

.disclaimer-title-gewerbesteuer-optimierung-planung {
  font-size: 1.25rem;
  font-weight: 600;
  color: #0a0f1e;
  margin-bottom: var(--space-md);
}

.disclaimer-text-gewerbesteuer-optimierung-planung {
  color: #374151;
  font-size: 0.95rem;
  line-height: 1.7;
  margin: 0;
}

.related-section-gewerbesteuer-optimierung-planung {
  background: #0a0f1e;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.related-content-gewerbesteuer-optimierung-planung {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 4vw, 3rem);
}

.related-title-gewerbesteuer-optimierung-planung {
  font-size: clamp(1.75rem, 4vw + 0.5rem, 2.5rem);
  font-family: var(--font-heading);
  font-weight: 700;
  color: #ffffff;
  text-align: center;
  margin-bottom: var(--space-lg);
  line-height: 1.2;
}

.related-cards-gewerbesteuer-optimierung-planung {
  display: flex;
  flex-direction: row;
  flex-wrap: wrap;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  justify-content: center;
}

.related-card-gewerbesteuer-optimierung-planung {
  flex: 1 1 300px;
  max-width: 380px;
  background: rgba(255, 255, 255, 0.05);
  border: 1px solid rgba(245, 158, 11, 0.1);
  border-radius: var(--radius-xl);
  overflow: hidden;
  transition: all var(--transition-base);
  backdrop-filter: blur(10px);
  display: flex;
  flex-direction: column;
}

.related-card-gewerbesteuer-optimierung-planung:hover {
  border-color: rgba(245, 158, 11, 0.3);
  transform: translateY(-4px);
  box-shadow: 0 20px 40px rgba(0, 0, 0, 0.3);
}

.card-image-gewerbesteuer-optimierung-planung {
  width: 100%;
  height: 200px;
  overflow: hidden;
}

.card-img-gewerbesteuer-optimierung-planung {
  width: 100%;
  height: 100%;
  object-fit: cover;
  transition: transform var(--transition-base);
}

.related-card-gewerbesteuer-optimierung-planung:hover .card-img-gewerbesteuer-optimierung-planung {
  transform: scale(1.05);
}

.card-body-gewerbesteuer-optimierung-planung {
  padding: var(--space-lg);
  display: flex;
  flex-direction: column;
  gap: var(--space-md);
  flex: 1;
}

.card-heading-gewerbesteuer-optimierung-planung {
  font-size: 1.125rem;
  font-weight: 600;
  color: #ffffff;
  line-height: 1.4;
}

.card-description-gewerbesteuer-optimierung-planung {
  color: #cbd5e1;
  font-size: 0.9rem;
  line-height: 1.6;
  flex: 1;
}

.card-link-gewerbesteuer-optimierung-planung {
  color: var(--color-primary);
  font-weight: 600;
  text-decoration: none;
  transition: color var(--transition-fast);
  align-self: flex-start;
}

.card-link-gewerbesteuer-optimierung-planung:hover {
  color: var(--color-primary-hover);
  text-decoration: underline;
}

@media (max-width: 1024px) {
  .related-cards-gewerbesteuer-optimierung-planung {
    flex-direction: column;
    align-items: center;
  }
  
  .related-card-gewerbesteuer-optimierung-planung {
    max-width: 100%;
    flex: 1 1 100%;
  }
}

@media (max-width: 768px) {
  .hero-section-gewerbesteuer-optimierung-planung {
    padding: clamp(2rem, 6vw, 4rem) 0;
  }
  
  .intro-section-gewerbesteuer-optimierung-planung,
  .planning-section-gewerbesteuer-optimierung-planung,
  .freibetrag-section-gewerbesteuer-optimierung-planung,
  .gestaltung-section-gewerbesteuer-optimierung-planung,
  .zusammenfassung-section-gewerbesteuer-optimierung-planung,
  .disclaimer-section-gewerbesteuer-optimierung-planung,
  .related-section-gewerbesteuer-optimierung-planung {
    padding: clamp(2rem, 6vw, 4rem) 0;
  }
  
  .container {
    padding: 0 var(--space-md);
  }
}

@media (max-width: 480px) {
  .hero-title-gewerbesteuer-optimierung-planung {
    font-size: 1.75rem;
  }
  
  .intro-title-gewerbesteuer-optimierung-planung,
  .planning-title-gewerbesteuer-optimierung-planung,
  .freibetrag-title-gewerbesteuer-optimierung-planung,
  .gestaltung-title-gewerbesteuer-optimierung-planung,
  .zusammenfassung-title-gewerbesteuer-optimierung-planung,
  .related-title-gewerbesteuer-optimierung-planung {
    font-size: 1.5rem;
  }
  
  .hero-lead-gewerbesteuer-optimierung-planung {
    font-size: 1rem;
  }
  
  .step-number-gewerbesteuer-optimierung-planung {
    font-size: 1.5rem;
  }
}

.main-freibetrag-messzahl-gewerbesteuer {
  background: #f8fafc;
  color: #1e293b;
  font-family: 'Poppins', sans-serif;
}

.breadcrumbs-freibetrag-messzahl-gewerbesteuer {
  display: flex;
  flex-direction: row;
  gap: 0.5rem;
  align-items: center;
  margin-bottom: 2rem;
  font-size: clamp(0.75rem, 1vw, 0.9rem);
  color: #64748b;
}

.breadcrumbs-freibetrag-messzahl-gewerbesteuer a {
  color: #2563eb;
  text-decoration: none;
  transition: color 150ms ease-in-out;
}

.breadcrumbs-freibetrag-messzahl-gewerbesteuer a:hover {
  color: #1d4ed8;
  text-decoration: underline;
}

.breadcrumbs-freibetrag-messzahl-gewerbesteuer span {
  color: #cbd5e1;
}

.hero-section-freibetrag-messzahl-gewerbesteuer {
  background: linear-gradient(135deg, #ffffff 0%, #f1f5f9 100%);
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
  border-bottom: 1px solid #e2e8f0;
}

.hero-content-freibetrag-messzahl-gewerbesteuer {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.hero-text-freibetrag-messzahl-gewerbesteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-title-freibetrag-messzahl-gewerbesteuer {
  font-size: clamp(2rem, 5vw + 1rem, 3.5rem);
  font-family: 'Playfair Display', serif;
  font-weight: 700;
  color: #0f172a;
  line-height: 1.2;
  margin-bottom: 1.5rem;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.hero-lead-freibetrag-messzahl-gewerbesteuer {
  font-size: clamp(0.95rem, 1.2vw, 1.2rem);
  color: #475569;
  line-height: 1.8;
  margin-bottom: 1.5rem;
}

.hero-meta-freibetrag-messzahl-gewerbesteuer {
  display: flex;
  flex-direction: row;
  gap: 1rem;
  flex-wrap: wrap;
  align-items: center;
  font-size: 0.9rem;
  color: #64748b;
}

.meta-item-freibetrag-messzahl-gewerbesteuer {
  color: #64748b;
}

.meta-divider-freibetrag-messzahl-gewerbesteuer {
  color: #cbd5e1;
}

.hero-image-freibetrag-messzahl-gewerbesteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.hero-img-freibetrag-messzahl-gewerbesteuer {
  max-width: 100%;
  height: auto;
  border-radius: 12px;
  box-shadow: 0 10px 30px rgba(0, 0, 0, 0.1);
  display: block;
}

.intro-section-freibetrag-messzahl-gewerbesteuer {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.intro-content-freibetrag-messzahl-gewerbesteuer {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.intro-text-freibetrag-messzahl-gewerbesteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-title-freibetrag-messzahl-gewerbesteuer {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-family: 'Playfair Display', serif;
  color: #0f172a;
  margin-bottom: 1.5rem;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.intro-paragraph-freibetrag-messzahl-gewerbesteuer {
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  color: #475569;
  line-height: 1.8;
  margin-bottom: 1.2rem;
}

.intro-image-freibetrag-messzahl-gewerbesteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.intro-img-freibetrag-messzahl-gewerbesteuer {
  max-width: 100%;
  height: auto;
  border-radius: 12px;
  box-shadow: 0 10px 30px rgba(0, 0, 0, 0.08);
  display: block;
}

.content-one-freibetrag-messzahl-gewerbesteuer {
  background: #f8fafc;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.content-one-wrapper-freibetrag-messzahl-gewerbesteuer {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.content-one-text-freibetrag-messzahl-gewerbesteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.content-one-title-freibetrag-messzahl-gewerbesteuer {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-family: 'Playfair Display', serif;
  color: #0f172a;
  margin-bottom: 1.5rem;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.content-one-paragraph-freibetrag-messzahl-gewerbesteuer {
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  color: #475569;
  line-height: 1.8;
  margin-bottom: 1.2rem;
}

.content-one-highlight-freibetrag-messzahl-gewerbesteuer {
  background: #ffffff;
  border: 2px solid #e2e8f0;
  border-left: 4px solid #2563eb;
  padding: 1.5rem;
  border-radius: 8px;
  margin-top: 2rem;
}

.highlight-title-freibetrag-messzahl-gewerbesteuer {
  font-size: 0.95rem;
  color: #64748b;
  text-transform: uppercase;
  letter-spacing: 0.5px;
  margin-bottom: 0.5rem;
}

.highlight-amount-freibetrag-messzahl-gewerbesteuer {
  font-size: clamp(1.5rem, 3vw, 2rem);
  font-weight: 700;
  color: #2563eb;
  margin-bottom: 0.5rem;
}

.highlight-text-freibetrag-messzahl-gewerbesteuer {
  font-size: 0.9rem;
  color: #475569;
}

.content-one-image-freibetrag-messzahl-gewerbesteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.content-one-img-freibetrag-messzahl-gewerbesteuer {
  max-width: 100%;
  height: auto;
  border-radius: 12px;
  box-shadow: 0 10px 30px rgba(0, 0, 0, 0.08);
  display: block;
}

.content-two-freibetrag-messzahl-gewerbesteuer {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.content-two-wrapper-freibetrag-messzahl-gewerbesteuer {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.content-two-image-freibetrag-messzahl-gewerbesteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.content-two-img-freibetrag-messzahl-gewerbesteuer {
  max-width: 100%;
  height: auto;
  border-radius: 12px;
  box-shadow: 0 10px 30px rgba(0, 0, 0, 0.08);
  display: block;
}

.content-two-text-freibetrag-messzahl-gewerbesteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.content-two-title-freibetrag-messzahl-gewerbesteuer {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-family: 'Playfair Display', serif;
  color: #0f172a;
  margin-bottom: 1.5rem;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.content-two-paragraph-freibetrag-messzahl-gewerbesteuer {
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  color: #475569;
  line-height: 1.8;
  margin-bottom: 1.2rem;
}

.content-three-freibetrag-messzahl-gewerbesteuer {
  background: #f8fafc;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.content-three-wrapper-freibetrag-messzahl-gewerbesteuer {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.content-three-text-freibetrag-messzahl-gewerbesteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.content-three-title-freibetrag-messzahl-gewerbesteuer {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-family: 'Playfair Display', serif;
  color: #0f172a;
  margin-bottom: 1.5rem;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.content-three-paragraph-freibetrag-messzahl-gewerbesteuer {
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  color: #475569;
  line-height: 1.8;
  margin-bottom: 1.2rem;
}

.example-box-freibetrag-messzahl-gewerbesteuer {
  background: #ffffff;
  border: 1px solid #e2e8f0;
  border-radius: 8px;
  padding: 1.5rem;
  margin: 2rem 0;
}

.example-step-freibetrag-messzahl-gewerbesteuer {
  display: flex;
  flex-direction: row;
  gap: 1.2rem;
  align-items: flex-start;
  margin-bottom: 1.5rem;
}

.example-step-freibetrag-messzahl-gewerbesteuer:last-child {
  margin-bottom: 0;
}

.step-number-freibetrag-messzahl-gewerbesteuer {
  font-size: 1.25rem;
  font-weight: 700;
  color: #2563eb;
  min-width: 2rem;
}

.step-content-freibetrag-messzahl-gewerbesteuer {
  flex: 1;
}

.step-title-freibetrag-messzahl-gewerbesteuer {
  font-size: 0.95rem;
  font-weight: 600;
  color: #0f172a;
  margin-bottom: 0.3rem;
}

.step-calc-freibetrag-messzahl-gewerbesteuer {
  font-size: 0.9rem;
  color: #2563eb;
  font-weight: 600;
  font-family: 'Courier New', monospace;
}

.content-three-image-freibetrag-messzahl-gewerbesteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.content-three-img-freibetrag-messzahl-gewerbesteuer {
  max-width: 100%;
  height: auto;
  border-radius: 12px;
  box-shadow: 0 10px 30px rgba(0, 0, 0, 0.08);
  display: block;
}

.content-four-freibetrag-messzahl-gewerbesteuer {
  background: #ffffff;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.content-four-wrapper-freibetrag-messzahl-gewerbesteuer {
  display: flex;
  flex-direction: row;
  gap: clamp(2rem, 4vw, 4rem);
  align-items: center;
}

.content-four-image-freibetrag-messzahl-gewerbesteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.content-four-img-freibetrag-messzahl-gewerbesteuer {
  max-width: 100%;
  height: auto;
  border-radius: 12px;
  box-shadow: 0 10px 30px rgba(0, 0, 0, 0.08);
  display: block;
}

.content-four-text-freibetrag-messzahl-gewerbesteuer {
  flex: 1 1 50%;
  max-width: 50%;
}

.content-four-title-freibetrag-messzahl-gewerbesteuer {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-family: 'Playfair Display', serif;
  color: #0f172a;
  margin-bottom: 1.5rem;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.content-four-paragraph-freibetrag-messzahl-gewerbesteuer {
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  color: #475569;
  line-height: 1.8;
  margin-bottom: 1.2rem;
}

.strategy-list-freibetrag-messzahl-gewerbesteuer {
  display: flex;
  flex-direction: column;
  gap: 1rem;
  margin-top: 1.5rem;
}

.strategy-item-freibetrag-messzahl-gewerbesteuer {
  background: #f1f5f9;
  padding: 1.2rem;
  border-radius: 8px;
  border-left: 4px solid #2563eb;
}

.strategy-title-freibetrag-messzahl-gewerbesteuer {
  font-size: 0.95rem;
  font-weight: 600;
  color: #0f172a;
  margin-bottom: 0.3rem;
}

.strategy-text-freibetrag-messzahl-gewerbesteuer {
  font-size: 0.85rem;
  color: #475569;
}

.conclusion-section-freibetrag-messzahl-gewerbesteuer {
  background: #f8fafc;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.conclusion-content-freibetrag-messzahl-gewerbesteuer {
  display: flex;
  flex-direction: column;
  gap: 2rem;
}

.conclusion-title-freibetrag-messzahl-gewerbesteuer {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-family: 'Playfair Display', serif;
  color: #0f172a;
  text-align: center;
  margin-bottom: 2rem;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.conclusion-summary-freibetrag-messzahl-gewerbesteuer {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(250px, 1fr));
  gap: 2rem;
  margin-bottom: 2rem;
}

.summary-item-freibetrag-messzahl-gewerbesteuer {
  background: #ffffff;
  padding: 1.5rem;
  border-radius: 8px;
  border: 1px solid #e2e8f0;
  text-align: center;
}

.summary-point-freibetrag-messzahl-gewerbesteuer {
  font-size: 1rem;
  font-weight: 600;
  color: #2563eb;
  margin-bottom: 0.5rem;
}

.summary-text-freibetrag-messzahl-gewerbesteuer {
  font-size: 0.9rem;
  color: #475569;
  line-height: 1.6;
}

.conclusion-quote-freibetrag-messzahl-gewerbesteuer {
  background: #ffffff;
  border-left: 4px solid #2563eb;
  padding: 2rem;
  border-radius: 8px;
  margin: 2rem 0;
}

.quote-text-freibetrag-messzahl-gewerbesteuer {
  font-size: clamp(1rem, 1.2vw, 1.2rem);
  color: #0f172a;
  font-style: italic;
  line-height: 1.8;
  margin-bottom: 1rem;
}

.quote-author-freibetrag-messzahl-gewerbesteuer {
  font-size: 0.9rem;
  color: #64748b;
  font-style: normal;
}

.conclusion-final-freibetrag-messzahl-gewerbesteuer {
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  color: #475569;
  line-height: 1.8;
}

.disclaimer-section-freibetrag-messzahl-gewerbesteuer {
  background: #ffffff;
  padding: clamp(2.5rem, 6vw, 4rem) 0;
  overflow: hidden;
  border-top: 1px solid #e2e8f0;
  border-bottom: 1px solid #e2e8f0;
}

.disclaimer-content-freibetrag-messzahl-gewerbesteuer {
  display: flex;
  flex-direction: column;
  gap: 1rem;
  background: #f0f4f8;
  padding: 1.5rem;
  border-radius: 8px;
  border: 1px solid #cbd5e1;
  border-left: 4px solid #64748b;
}

.disclaimer-title-freibetrag-messzahl-gewerbesteuer {
  font-size: 1rem;
  font-weight: 600;
  color: #0f172a;
  text-transform: uppercase;
  letter-spacing: 0.5px;
}

.disclaimer-text-freibetrag-messzahl-gewerbesteuer {
  font-size: 0.9rem;
  color: #475569;
  line-height: 1.7;
}

.related-section-freibetrag-messzahl-gewerbesteuer {
  background: #f8fafc;
  padding: clamp(3rem, 8vw, 6rem) 0;
  overflow: hidden;
}

.related-content-freibetrag-messzahl-gewerbesteuer {
  display: flex;
  flex-direction: column;
  gap: 2.5rem;
}

.related-title-freibetrag-messzahl-gewerbesteuer {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-family: 'Playfair Display', serif;
  color: #0f172a;
  text-align: center;
  margin-bottom: 1rem;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.related-cards-freibetrag-messzahl-gewerbesteuer {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(300px, 1fr));
  gap: 2rem;
  justify-content: center;
}

.related-card-freibetrag-messzahl-gewerbesteuer {
  background: #ffffff;
  border: 1px solid #e2e8f0;
  border-radius: 12px;
  overflow: hidden;
  transition: all 250ms ease-in-out;
}

.related-card-freibetrag-messzahl-gewerbesteuer:hover {
  transform: translateY(-6px);
  box-shadow: 0 10px 30px rgba(0, 0, 0, 0.1);
}

.related-card-image-freibetrag-messzahl-gewerbesteuer {
  width: 100%;
  height: 200px;
  overflow: hidden;
}

.related-img-freibetrag-messzahl-gewerbesteuer {
  width: 100%;
  height: 100%;
  object-fit: cover;
  display: block;
  transition: transform 350ms ease-in-out;
}

.related-card-freibetrag-messzahl-gewerbesteuer:hover .related-img-freibetrag-messzahl-gewerbesteuer {
  transform: scale(1.05);
}

.related-card-body-freibetrag-messzahl-gewerbesteuer {
  padding: 1.5rem;
  display: flex;
  flex-direction: column;
  gap: 1rem;
}

.related-card-title-freibetrag-messzahl-gewerbesteuer {
  font-size: 1.1rem;
  font-family: 'Playfair Display', serif;
  color: #0f172a;
  font-weight: 600;
  line-height: 1.4;
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.related-card-description-freibetrag-messzahl-gewerbesteuer {
  font-size: 0.9rem;
  color: #475569;
  line-height: 1.6;
}

.related-card-link-freibetrag-messzahl-gewerbesteuer {
  font-size: 0.9rem;
  color: #2563eb;
  font-weight: 600;
  text-decoration: none;
  transition: color 150ms ease-in-out;
  display: inline-flex;
  align-items: center;
  gap: 0.5rem;
}

.related-card-link-freibetrag-messzahl-gewerbesteuer:hover {
  color: #1d4ed8;
}

@media (max-width: 768px) {
  .hero-content-freibetrag-messzahl-gewerbesteuer,
  .intro-content-freibetrag-messzahl-gewerbesteuer,
  .content-one-wrapper-freibetrag-messzahl-gewerbesteuer,
  .content-two-wrapper-freibetrag-messzahl-gewerbesteuer,
  .content-three-wrapper-freibetrag-messzahl-gewerbesteuer,
  .content-four-wrapper-freibetrag-messzahl-gewerbesteuer {
    flex-direction: column;
  }

  .hero-text-freibetrag-messzahl-gewerbesteuer,
  .hero-image-freibetrag-messzahl-gewerbesteuer,
  .intro-text-freibetrag-messzahl-gewerbesteuer,
  .intro-image-freibetrag-messzahl-gewerbesteuer,
  .content-one-text-freibetrag-messzahl-gewerbesteuer,
  .content-one-image-freibetrag-messzahl-gewerbesteuer,
  .content-two-text-freibetrag-messzahl-gewerbesteuer,
  .content-two-image-freibetrag-messzahl-gewerbesteuer,
  .content-three-text-freibetrag-messzahl-gewerbesteuer,
  .content-three-image-freibetrag-messzahl-gewerbesteuer,
  .content-four-text-freibetrag-messzahl-gewerbesteuer,
  .content-four-image-freibetrag-messzahl-gewerbesteuer {
    flex: 1 1 100%;
    max-width: 100%;
  }

  .hero-section-freibetrag-messzahl-gewerbesteuer,
  .intro-section-freibetrag-messzahl-gewerbesteuer,
  .content-one-freibetrag-messzahl-gewerbesteuer,
  .content-two-freibetrag-messzahl-gewerbesteuer,
  .content-three-freibetrag-messzahl-gewerbesteuer,
  .content-four-freibetrag-messzahl-gewerbesteuer,
  .conclusion-section-freibetrag-messzahl-gewerbesteuer,
  .disclaimer-section-freibetrag-messzahl-gewerbesteuer,
  .related-section-freibetrag-messzahl-gewerbesteuer {
    padding: clamp(2rem, 6vw, 3rem) 0;
  }

  .related-cards-freibetrag-messzahl-gewerbesteuer {
    grid-template-columns: 1fr;
  }

  .conclusion-summary-freibetrag-messzahl-gewerbesteuer {
    grid-template-columns: 1fr;
  }
}

@media (max-width: 480px) {
  .hero-title-freibetrag-messzahl-gewerbesteuer,
  .intro-title-freibetrag-messzahl-gewerbesteuer,
  .content-one-title-freibetrag-messzahl-gewerbesteuer,
  .content-two-title-freibetrag-messzahl-gewerbesteuer,
  .content-three-title-freibetrag-messzahl-gewerbesteuer,
  .content-four-title-freibetrag-messzahl-gewerbesteuer,
  .conclusion-title-freibetrag-messzahl-gewerbesteuer {
    font-size: 1.5rem;
  }

  .breadcrumbs-freibetrag-messzahl-gewerbesteuer {
    font-size: 0.75rem;
  }

  .hero-section-freibetrag-messzahl-gewerbesteuer,
  .intro-section-freibetrag-messzahl-gewerbesteuer,
  .content-one-freibetrag-messzahl-gewerbesteuer,
  .content-two-freibetrag-messzahl-gewerbesteuer,
  .content-three-freibetrag-messzahl-gewerbesteuer,
  .content-four-freibetrag-messzahl-gewerbesteuer,
  .conclusion-section-freibetrag-messzahl-gewerbesteuer,
  .disclaimer-section-freibetrag-messzahl-gewerbesteuer,
  .related-section-freibetrag-messzahl-gewerbesteuer {
    padding: 1.5rem 0;
  }

  .container {
    padding: 0 1rem;
  }
}

* {
  margin: 0;
  padding: 0;
  box-sizing: border-box;
}

.tax-expertise-about {
  background: var(--color-bg-primary);
  color: var(--color-text-primary);
  font-family: var(--font-primary);
  overflow: hidden;
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 clamp(1rem, 4vw, 2rem);
  display: block;
}

section {
  overflow: hidden;
}

h1, h2, h3, h4, h5, h6 {
  word-wrap: break-word;
  overflow-wrap: break-word;
  font-family: var(--font-heading);
}

p, span, li, a {
  word-wrap: break-word;
  overflow-wrap: break-word;
}

.hero-section-about {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
}

.hero-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2.5rem);
}

.hero-text-about {
  text-align: center;
}

.hero-title-about {
  font-size: clamp(2rem, 5vw + 1rem, 3.5rem);
  color: var(--color-primary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-weight: 800;
}

.hero-subtitle-about {
  font-size: clamp(1rem, 2vw + 0.5rem, 1.25rem);
  color: var(--color-text-secondary);
  max-width: 700px;
  margin: 0 auto;
  line-height: 1.6;
}

.hero-visual-about {
  width: 100%;
  max-width: 900px;
  height: auto;
  margin: 0 auto;
  border-radius: var(--radius-lg);
  display: block;
  object-fit: cover;
}

.foundation-section-about {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
}

.foundation-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 3vw, 3rem);
}

.foundation-header-about {
  text-align: center;
}

.section-tag-about {
  display: inline-block;
  padding: clamp(0.25rem, 1vw, 0.5rem) clamp(0.75rem, 2vw, 1rem);
  background: rgba(245, 158, 11, 0.15);
  color: var(--color-primary);
  border-radius: 20px;
  font-size: clamp(0.75rem, 1vw, 0.875rem);
  font-weight: 600;
  margin-bottom: clamp(0.75rem, 1vw, 1rem);
}

.foundation-title-about {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-weight: 800;
}

.foundation-description-about {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  max-width: 800px;
  margin: 0 auto;
  line-height: 1.7;
}

.foundation-grid-about {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  margin-top: clamp(2rem, 3vw, 3rem);
}

@media (min-width: 768px) {
  .foundation-grid-about {
    display: flex;
    flex-direction: row;
    flex-wrap: wrap;
    justify-content: center;
  }
}

.foundation-card-about {
  background: var(--color-bg-card);
  padding: clamp(1.5rem, 3vw, 2.5rem);
  border-radius: var(--radius-lg);
  border: 1px solid rgba(245, 158, 11, 0.2);
  flex: 1 1 clamp(250px, 100%, 380px);
  max-width: 380px;
  transition: all var(--transition-base);
}

.foundation-card-about:hover {
  transform: translateY(-4px);
  border-color: var(--color-primary);
  background: rgba(245, 158, 11, 0.08);
}

.card-icon-about {
  font-size: clamp(2rem, 3vw, 2.5rem);
  color: var(--color-primary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
}

.card-title-about {
  font-size: clamp(1.1rem, 2vw, 1.4rem);
  color: var(--color-text-primary);
  margin-bottom: clamp(0.75rem, 1vw, 1rem);
  font-weight: 700;
}

.card-text-about {
  font-size: clamp(0.85rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.6;
}

.expertise-section-about {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
}

.expertise-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 3vw, 3rem);
}

.expertise-header-about {
  text-align: center;
}

.expertise-title-about {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-weight: 800;
}

.expertise-intro-about {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  max-width: 750px;
  margin: 0 auto;
  line-height: 1.7;
}

.process-steps-about {
  display: flex;
  flex-direction: column;
  gap: clamp(1.5rem, 3vw, 2.5rem);
  margin-top: clamp(2rem, 3vw, 3rem);
}

.process-step-about {
  display: flex;
  flex-direction: row;
  gap: clamp(1.5rem, 3vw, 2rem);
  align-items: flex-start;
}

.step-number-about {
  font-size: clamp(2.5rem, 5vw, 3.5rem);
  font-weight: 800;
  color: var(--color-primary);
  min-width: clamp(3rem, 6vw, 5rem);
  flex-shrink: 0;
}

.step-content-about {
  flex: 1;
  padding-top: clamp(0.5rem, 1vw, 1rem);
}

.step-title-about {
  font-size: clamp(1.1rem, 2vw, 1.35rem);
  color: var(--color-text-primary);
  margin-bottom: clamp(0.5rem, 1vw, 0.75rem);
  font-weight: 700;
}

.step-text-about {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.6;
}

.approach-section-about {
  background: var(--color-bg-primary);
  padding: clamp(3rem, 8vw, 6rem) 0;
}

.approach-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 3vw, 3rem);
}

.approach-header-about {
  text-align: center;
}

.approach-title-about {
  font-size: clamp(1.5rem, 4vw + 0.5rem, 2.75rem);
  color: var(--color-text-primary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-weight: 800;
}

.approach-description-about {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.125rem);
  color: var(--color-text-secondary);
  max-width: 800px;
  margin: 0 auto;
  line-height: 1.7;
}

.approach-split-about {
  display: flex;
  flex-direction: column;
  gap: clamp(2rem, 3vw, 3rem);
  align-items: center;
  margin-top: clamp(1.5rem, 3vw, 2.5rem);
}

@media (min-width: 768px) {
  .approach-split-about {
    flex-direction: row;
    gap: clamp(2rem, 4vw, 4rem);
    align-items: center;
  }
}

.approach-text-block-about {
  flex: 1 1 45%;
  min-width: 250px;
}

.approach-text-block-about h3 {
  font-size: clamp(1.25rem, 3vw, 1.75rem);
  color: var(--color-text-primary);
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-weight: 700;
}

.approach-text-block-about p {
  font-size: clamp(0.875rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  margin-bottom: clamp(0.75rem, 1.5vw, 1rem);
}

.approach-image-about {
  flex: 1 1 45%;
  min-width: 250px;
  width: 100%;
  height: auto;
  border-radius: var(--radius-lg);
  display: block;
  object-fit: cover;
}

.quote-section-about {
  background: var(--color-bg-secondary);
  padding: clamp(3rem, 8vw, 6rem) 0;
}

.quote-content-about {
  display: flex;
  flex-direction: column;
}

.featured-quote-about {
  padding: clamp(2rem, 4vw, 3rem);
  border-left: 4px solid var(--color-primary);
  background: rgba(245, 158, 11, 0.08);
  border-radius: var(--radius-lg);
  max-width: 800px;
  margin: 0 auto;
}

.quote-text-about {
  font-size: clamp(1.1rem, 2vw, 1.35rem);
  color: var(--color-text-primary);
  font-style: italic;
  line-height: 1.8;
  margin-bottom: clamp(1rem, 2vw, 1.5rem);
  font-weight: 500;
}

.quote-author-about {
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-primary);
  font-weight: 600;
}

.disclaimer-section-about {
  background: var(--color-bg-primary);
  padding: clamp(2.5rem, 6vw, 4rem) 0;
  border-top: 1px solid rgba(245, 158, 11, 0.15);
}

.disclaimer-content-about {
  display: flex;
  flex-direction: column;
  gap: clamp(1rem, 2vw, 1.5rem);
  max-width: 900px;
  margin: 0 auto;
}

.disclaimer-header-about {
  display: flex;
  flex-direction: row;
  align-items: flex-start;
  gap: clamp(0.75rem, 1.5vw, 1rem);
}

.disclaimer-icon-about {
  font-size: clamp(1.25rem, 2vw, 1.5rem);
  color: var(--color-primary);
  margin-top: clamp(0.25rem, 0.5vw, 0.5rem);
  flex-shrink: 0;
}

.disclaimer-title-about {
  font-size: clamp(1.1rem, 2vw, 1.35rem);
  color: var(--color-text-primary);
  font-weight: 700;
}

.disclaimer-text-about {
  font-size: clamp(0.85rem, 1vw, 0.95rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  margin-left: clamp(2rem, 4vw, 2.5rem);
}

@media (max-width: 767px) {
  .approach-split-about {
    flex-direction: column;
  }

  .approach-text-block-about,
  .approach-image-about {
    flex: 1 1 100%;
    min-width: auto;
  }

  .process-step-about {
    gap: 1rem;
  }

  .step-number-about {
    min-width: 3rem;
  }
}

@media (min-width: 1024px) {
  .hero-section-about {
    padding: clamp(5rem, 10vw, 8rem) 0;
  }

  .foundation-section-about {
    padding: clamp(5rem, 10vw, 8rem) 0;
  }

  .expertise-section-about {
    padding: clamp(5rem, 10vw, 8rem) 0;
  }

  .approach-section-about {
    padding: clamp(5rem, 10vw, 8rem) 0;
  }

  .quote-section-about {
    padding: clamp(5rem, 10vw, 8rem) 0;
  }

  .disclaimer-section-about {
    padding: clamp(4rem, 8vw, 6rem) 0;
  }
}

.portfolio-page {
  background-color: var(--color-bg-primary);
  overflow: hidden;
}

.portfolio-hero {
  background-color: var(--color-bg-secondary);
  padding: var(--space-2xl) var(--space-lg);
  overflow: hidden;
  border-bottom: 1px solid rgba(255, 255, 255, 0.08);
}

.portfolio-hero__container {
  max-width: 900px;
  margin: 0 auto;
}

.portfolio-hero__title {
  font-family: var(--font-heading);
  font-size: clamp(2rem, 5vw, 3.5rem);
  color: var(--color-text-primary);
  margin: 0 0 var(--space-md) 0;
  font-weight: 700;
  letter-spacing: -0.02em;
}

.portfolio-hero__subtitle {
  font-family: var(--font-primary);
  font-size: clamp(1rem, 2vw, 1.25rem);
  color: var(--color-text-secondary);
  margin: 0;
  font-weight: 400;
  line-height: 1.6;
}

@media (min-width: 768px) {
  .portfolio-hero {
    padding: var(--space-3xl) var(--space-2xl);
  }

  .portfolio-hero__title {
    margin-bottom: var(--space-lg);
  }
}

@media (min-width: 1024px) {
  .portfolio-hero {
    padding: var(--space-3xl) var(--space-2xl);
  }
}

.portfolio-projects {
  background-color: var(--color-bg-primary);
  padding: var(--space-2xl) var(--space-lg);
  overflow: hidden;
}

.portfolio-projects__container {
  max-width: 1200px;
  margin: 0 auto;
  display: grid;
  grid-template-columns: 1fr;
  gap: var(--space-xl);
}

@media (min-width: 768px) {
  .portfolio-projects {
    padding: var(--space-3xl) var(--space-2xl);
  }

  .portfolio-projects__container {
    grid-template-columns: repeat(2, 1fr);
    gap: var(--space-2xl);
  }
}

@media (min-width: 1024px) {
  .portfolio-projects__container {
    grid-template-columns: repeat(2, 1fr);
  }
}

.portfolio-card {
  background-color: var(--color-bg-card);
  border: 1px solid rgba(255, 255, 255, 0.08);
  border-radius: var(--radius-lg);
  overflow: hidden;
  transition: all var(--transition-base);
  display: flex;
  flex-direction: column;
}

.portfolio-card:hover {
  border-color: rgba(245, 158, 11, 0.3);
  box-shadow: var(--shadow-lg);
  transform: translateY(-4px);
}

.portfolio-card__image {
  width: 100%;
  aspect-ratio: 4/3;
  overflow: hidden;
  background-color: var(--color-bg-tertiary);
}

.portfolio-card__image img {
  width: 100%;
  height: 100%;
  object-fit: cover;
  transition: transform var(--transition-base);
}

.portfolio-card:hover .portfolio-card__image img {
  transform: scale(1.05);
}

.portfolio-card__content {
  padding: var(--space-lg);
  flex-grow: 1;
  display: flex;
  flex-direction: column;
}

.portfolio-card__tag {
  display: inline-block;
  font-family: var(--font-primary);
  font-size: 0.75rem;
  font-weight: 600;
  color: var(--color-primary);
  background-color: rgba(245, 158, 11, 0.1);
  padding: var(--space-xs) var(--space-sm);
  border-radius: var(--radius-sm);
  margin-bottom: var(--space-md);
  width: fit-content;
  text-transform: uppercase;
  letter-spacing: 0.05em;
}

.portfolio-card__title {
  font-family: var(--font-heading);
  font-size: clamp(1.25rem, 3vw, 1.5rem);
  color: var(--color-text-primary);
  margin: 0 0 var(--space-md) 0;
  font-weight: 700;
  line-height: 1.3;
}

.portfolio-card__description {
  font-family: var(--font-primary);
  font-size: clamp(0.875rem, 1.5vw, 1rem);
  color: var(--color-text-secondary);
  margin: 0 0 var(--space-md) 0;
  line-height: 1.7;
  flex-grow: 1;
}

.portfolio-card__detail {
  font-family: var(--font-primary);
  font-size: 0.8rem;
  color: var(--color-text-muted);
  font-weight: 500;
}

.portfolio-cta {
  background-color: var(--color-bg-tertiary);
  padding: var(--space-2xl) var(--space-lg);
  overflow: hidden;
  border-top: 1px solid rgba(255, 255, 255, 0.08);
}

.portfolio-cta__container {
  max-width: 700px;
  margin: 0 auto;
  text-align: center;
}

.portfolio-cta__title {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 4vw, 2.25rem);
  color: var(--color-text-primary);
  margin: 0 0 var(--space-md) 0;
  font-weight: 700;
  letter-spacing: -0.02em;
}

.portfolio-cta__text {
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 2vw, 1.125rem);
  color: var(--color-text-secondary);
  margin: 0 0 var(--space-lg) 0;
  line-height: 1.6;
}

.portfolio-cta__button {
  display: inline-block;
  font-family: var(--font-primary);
  font-size: 1rem;
  font-weight: 600;
  color: var(--color-bg-primary);
  background-color: var(--color-primary);
  padding: var(--space-md) var(--space-xl);
  border-radius: var(--radius-lg);
  text-decoration: none;
  transition: all var(--transition-base);
  border: 2px solid var(--color-primary);
  cursor: pointer;
  letter-spacing: 0.02em;
}

.portfolio-cta__button:hover {
  background-color: var(--color-primary-hover);
  border-color: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-md);
}

.portfolio-cta__button:active {
  transform: translateY(0);
}

@media (min-width: 768px) {
  .portfolio-cta {
    padding: var(--space-3xl) var(--space-2xl);
  }

  .portfolio-cta__title {
    margin-bottom: var(--space-lg);
  }

  .portfolio-cta__text {
    margin-bottom: var(--space-xl);
  }
}

@media (min-width: 1024px) {
  .portfolio-cta {
    padding: var(--space-3xl) var(--space-2xl);
  }
}

.services-page {
  width: 100%;
  background-color: var(--color-bg-primary);
  color: var(--color-text-primary);
  font-family: var(--font-primary);
}

.services-hero {
  background-color: var(--color-bg-primary);
  padding: var(--space-lg) var(--space-md);
  overflow: hidden;
}

.services-hero-container {
  max-width: 1200px;
  margin: 0 auto;
  display: grid;
  grid-template-columns: 1fr;
  gap: var(--space-lg);
  align-items: center;
}

.services-hero-content {
  padding: var(--space-md) 0;
}

.services-hero-title {
  font-family: var(--font-heading);
  font-size: clamp(2rem, 6vw, 3.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 var(--space-sm) 0;
  line-height: 1.2;
}

.services-hero-subtitle {
  font-size: clamp(1rem, 2vw, 1.25rem);
  color: var(--color-text-secondary);
  margin: 0;
  line-height: 1.6;
  max-width: 600px;
}

.services-hero-image {
  width: 100%;
  border-radius: var(--radius-lg);
  overflow: hidden;
  box-shadow: var(--shadow-lg);
}

.services-hero-image img {
  width: 100%;
  height: auto;
  display: block;
  object-fit: cover;
}

@media (min-width: 768px) {
  .services-hero {
    padding: var(--space-3xl) var(--space-lg);
  }

  .services-hero-container {
    grid-template-columns: 1fr 1fr;
    gap: var(--space-3xl);
  }

  .services-hero-image {
    min-height: 400px;
  }
}

@media (min-width: 1024px) {
  .services-hero {
    padding: var(--space-3xl) var(--space-2xl);
  }

  .services-hero-container {
    gap: var(--space-3xl);
  }
}

.services-cards-section {
  background-color: var(--color-bg-secondary);
  padding: var(--space-2xl) var(--space-md);
  overflow: hidden;
}

.services-cards-container {
  max-width: 1200px;
  margin: 0 auto;
  display: grid;
  grid-template-columns: 1fr;
  gap: var(--space-lg);
}

.services-card {
  background-color: var(--color-bg-card);
  border-radius: var(--radius-lg);
  padding: var(--space-lg);
  border: 1px solid rgba(255, 255, 255, 0.1);
  transition: all var(--transition-base);
  display: flex;
  flex-direction: column;
}

.services-card:hover {
  background-color: rgba(255, 255, 255, 0.08);
  border-color: var(--color-primary);
  transform: translateY(-4px);
  box-shadow: var(--shadow-md);
}

.services-card-icon {
  width: 50px;
  height: 50px;
  background: linear-gradient(135deg, var(--color-primary), var(--color-secondary));
  border-radius: var(--radius-md);
  display: flex;
  align-items: center;
  justify-content: center;
  margin-bottom: var(--space-md);
  font-size: 1.75rem;
  color: var(--color-bg-primary);
}

.services-card-title {
  font-family: var(--font-heading);
  font-size: clamp(1.125rem, 2vw, 1.5rem);
  font-weight: 600;
  color: var(--color-text-primary);
  margin: 0 0 var(--space-sm) 0;
  line-height: 1.4;
}

.services-card-description {
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  margin: 0;
  line-height: 1.6;
  flex-grow: 1;
}

@media (min-width: 768px) {
  .services-cards-section {
    padding: var(--space-3xl) var(--space-lg);
  }

  .services-cards-container {
    grid-template-columns: 1fr 1fr;
    gap: var(--space-2xl);
  }
}

@media (min-width: 1024px) {
  .services-cards-section {
    padding: var(--space-3xl) var(--space-2xl);
  }

  .services-cards-container {
    grid-template-columns: repeat(2, 1fr);
  }

  .services-card {
    padding: var(--space-xl);
  }
}

.services-benefits {
  background-color: var(--color-bg-primary);
  padding: var(--space-2xl) var(--space-md);
  overflow: hidden;
}

.services-benefits-container {
  max-width: 1200px;
  margin: 0 auto;
  display: grid;
  grid-template-columns: 1fr;
  gap: var(--space-2xl);
  align-items: center;
}

.services-benefits-title {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 4vw, 2.5rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 var(--space-lg) 0;
  line-height: 1.2;
}

.services-benefits-list {
  list-style: none;
  padding: 0;
  margin: 0;
  display: flex;
  flex-direction: column;
  gap: var(--space-md);
}

.services-benefits-item {
  display: flex;
  gap: var(--space-md);
  align-items: flex-start;
}

.services-benefits-icon {
  width: 32px;
  height: 32px;
  background-color: var(--color-tertiary);
  border-radius: var(--radius-sm);
  display: flex;
  align-items: center;
  justify-content: center;
  flex-shrink: 0;
  color: var(--color-bg-primary);
  font-size: 1rem;
}

.services-benefits-text {
  font-size: clamp(0.875rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  line-height: 1.6;
}

.services-benefits-image {
  width: 100%;
  border-radius: var(--radius-lg);
  overflow: hidden;
  box-shadow: var(--shadow-lg);
}

.services-benefits-image img {
  width: 100%;
  height: auto;
  display: block;
  object-fit: cover;
}

@media (min-width: 768px) {
  .services-benefits {
    padding: var(--space-3xl) var(--space-lg);
  }

  .services-benefits-container {
    grid-template-columns: 1fr 1fr;
    gap: var(--space-3xl);
  }

  .services-benefits-image {
    min-height: 350px;
  }
}

@media (min-width: 1024px) {
  .services-benefits {
    padding: var(--space-3xl) var(--space-2xl);
  }

  .services-benefits-container {
    gap: var(--space-3xl);
  }
}

.services-cta {
  background-color: var(--color-bg-tertiary);
  padding: var(--space-2xl) var(--space-md);
  overflow: hidden;
}

.services-cta-container {
  max-width: 800px;
  margin: 0 auto;
  text-align: center;
}

.services-cta-title {
  font-family: var(--font-heading);
  font-size: clamp(1.5rem, 4vw, 2.25rem);
  font-weight: 700;
  color: var(--color-text-primary);
  margin: 0 0 var(--space-md) 0;
  line-height: 1.3;
}

.services-cta-subtitle {
  font-size: clamp(0.875rem, 1vw, 1.05rem);
  color: var(--color-text-secondary);
  margin: 0 0 var(--space-lg) 0;
  line-height: 1.6;
}

.services-cta-button {
  display: inline-block;
  background-color: var(--color-primary);
  color: var(--color-bg-primary);
  font-family: var(--font-primary);
  font-size: 1rem;
  font-weight: 600;
  padding: var(--space-md) var(--space-xl);
  border-radius: var(--radius-lg);
  text-decoration: none;
  transition: all var(--transition-base);
  border: 2px solid var(--color-primary);
  cursor: pointer;
}

.services-cta-button:hover {
  background-color: var(--color-primary-hover);
  border-color: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-md);
}

.services-cta-button:active {
  transform: translateY(0);
}

@media (min-width: 768px) {
  .services-cta {
    padding: var(--space-3xl) var(--space-lg);
  }
}

@media (min-width: 1024px) {
  .services-cta {
    padding: var(--space-3xl) var(--space-2xl);
  }
}

.tax-docs {
  background-color: var(--color-bg-primary);
  color: var(--color-text-primary);
  font-family: var(--font-primary);
}

.tax-docs .container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 var(--space-md);
}

.tax-docs .content {
  max-width: 800px;
  margin: 0 auto;
  padding: var(--space-xl) 0;
}

.tax-docs h1 {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  color: var(--color-text-primary);
  font-family: var(--font-heading);
  margin-bottom: var(--space-md);
  font-weight: 700;
}

.tax-docs .updated-date {
  font-size: clamp(0.85rem, 1vw, 0.95rem);
  color: var(--color-text-secondary);
  margin-bottom: var(--space-lg);
  font-style: italic;
}

.tax-docs h2 {
  font-size: clamp(1.25rem, 3vw, 1.75rem);
  color: var(--color-primary);
  font-family: var(--font-heading);
  margin-top: var(--space-2xl);
  margin-bottom: var(--space-md);
  font-weight: 700;
}

.tax-docs p {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  margin-bottom: var(--space-md);
}

.tax-docs ul {
  margin-left: var(--space-lg);
  margin-bottom: var(--space-md);
}

.tax-docs li {
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.7;
  margin-bottom: var(--space-sm);
}

.tax-docs strong {
  color: var(--color-text-primary);
  font-weight: 600;
}

.tax-docs .contact-section {
  margin-top: var(--space-3xl);
  padding-top: var(--space-2xl);
  border-top: 1px solid var(--color-bg-card);
}

.tax-docs .contact-section h2 {
  margin-top: 0;
}

.tax-docs .contact-section p {
  margin-bottom: var(--space-sm);
}

@media (min-width: 768px) {
  .tax-docs .content {
    padding: var(--space-2xl) 0;
  }
}

@media (min-width: 1024px) {
  .tax-docs .content {
    padding: var(--space-3xl) 0;
  }
}

.thank-page {
  min-height: 100vh;
  display: flex;
  align-items: center;
  justify-content: center;
  background-color: var(--color-bg-primary);
}

.thank-section {
  width: 100%;
  padding: var(--space-lg) var(--space-md);
  overflow: hidden;
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  padding: 0 var(--space-md);
}

.thank-content {
  max-width: 800px;
  margin: 0 auto;
  text-align: center;
}

.thank-icon {
  display: flex;
  align-items: center;
  justify-content: center;
  margin-bottom: var(--space-xl);
}

.thank-icon svg {
  width: clamp(60px, 15vw, 100px);
  height: clamp(60px, 15vw, 100px);
  color: var(--color-primary);
  stroke-width: 1.5;
}

.thank-page h1 {
  font-family: var(--font-heading);
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  color: var(--color-text-primary);
  font-weight: 700;
  margin-bottom: var(--space-md);
  letter-spacing: -0.5px;
}

.thank-lead {
  font-family: var(--font-primary);
  font-size: clamp(1rem, 2vw, 1.25rem);
  color: var(--color-primary);
  font-weight: 600;
  margin-bottom: var(--space-md);
  line-height: 1.6;
}

.thank-text {
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw + 0.5rem, 1.1rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
  margin-bottom: var(--space-2xl);
}

.thank-features {
  display: flex;
  flex-direction: column;
  gap: var(--space-md);
  margin-bottom: var(--space-2xl);
  padding: var(--space-lg);
  background-color: var(--color-bg-card);
  border-radius: var(--radius-lg);
}

.feature-item {
  display: flex;
  align-items: center;
  gap: var(--space-md);
  justify-content: center;
}

.feature-icon {
  display: flex;
  align-items: center;
  justify-content: center;
  width: 28px;
  height: 28px;
  background-color: var(--color-tertiary);
  color: var(--color-text-primary);
  border-radius: var(--radius-sm);
  font-weight: 700;
  font-size: clamp(0.85rem, 1vw, 1rem);
  flex-shrink: 0;
}

.feature-text {
  font-family: var(--font-primary);
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  color: var(--color-text-primary);
  font-weight: 500;
}

.btn {
  display: inline-block;
  padding: var(--space-md) var(--space-2xl);
  font-family: var(--font-primary);
  font-size: clamp(0.95rem, 1vw, 1.1rem);
  font-weight: 600;
  text-decoration: none;
  border-radius: var(--radius-lg);
  transition: all var(--transition-base);
  cursor: pointer;
  border: none;
  text-align: center;
  letter-spacing: 0.3px;
}

.btn-primary {
  background-color: var(--color-primary);
  color: var(--color-bg-primary);
}

.btn-primary:hover {
  background-color: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-lg);
}

.btn-primary:active {
  transform: translateY(0);
  box-shadow: var(--shadow-md);
}

@media (min-width: 480px) {
  .thank-section {
    padding: var(--space-2xl) var(--space-md);
  }

  .thank-features {
    flex-direction: row;
    gap: var(--space-lg);
    justify-content: center;
    flex-wrap: wrap;
  }

  .feature-item {
    flex: 1;
    min-width: 150px;
    flex-direction: column;
    gap: var(--space-sm);
  }

  .feature-icon {
    width: 36px;
    height: 36px;
  }
}

@media (min-width: 768px) {
  .thank-section {
    padding: var(--space-3xl) var(--space-lg);
  }

  .container {
    padding: 0 var(--space-lg);
  }

  .thank-features {
    padding: var(--space-xl);
  }

  .feature-item {
    flex-direction: row;
    gap: var(--space-md);
    justify-content: center;
  }
}

@media (min-width: 1024px) {
  .thank-section {
    padding: var(--space-3xl) var(--space-lg);
  }

  .container {
    padding: 0;
  }

  .feature-item {
    flex: 0 1 auto;
  }
}

* {
  margin: 0;
  padding: 0;
  box-sizing: border-box;
}

html, body {
  width: 100%;
  height: 100%;
}

body {
  background-color: var(--color-bg-primary);
  font-family: var(--font-primary);
  color: var(--color-text-primary);
}

.error-page {
  width: 100%;
  min-height: 100vh;
  display: flex;
  align-items: center;
  justify-content: center;
}

.error-section {
  width: 100%;
  padding: var(--space-lg) var(--space-md);
  background-color: var(--color-bg-primary);
  overflow: hidden;
}

.container {
  max-width: 1440px;
  margin: 0 auto;
  width: 100%;
  padding: 0 var(--space-md);
}

.content {
  max-width: 800px;
  margin: 0 auto;
  display: flex;
  flex-direction: column;
  align-items: center;
  text-align: center;
}

.error-visual {
  margin-bottom: var(--space-2xl);
  display: flex;
  justify-content: center;
  align-items: center;
}

.error-code-wrapper {
  position: relative;
  display: flex;
  align-items: center;
  justify-content: center;
}

.error-code {
  font-size: clamp(4rem, 15vw, 8rem);
  font-weight: 900;
  font-family: var(--font-heading);
  background: linear-gradient(135deg, var(--color-primary), var(--color-secondary));
  -webkit-background-clip: text;
  -webkit-text-fill-color: transparent;
  background-clip: text;
  letter-spacing: -2px;
  position: relative;
  z-index: 2;
}

.error-decoration {
  position: absolute;
  width: clamp(200px, 40vw, 400px);
  height: clamp(200px, 40vw, 400px);
  border: 2px solid var(--color-primary);
  border-radius: 50%;
  opacity: 0.15;
  animation: spin 20s linear infinite;
}

@keyframes spin {
  from {
    transform: rotate(0deg);
  }
  to {
    transform: rotate(360deg);
  }
}

.error-message {
  margin-bottom: var(--space-2xl);
}

.error-title {
  font-size: clamp(1.75rem, 4vw, 2.5rem);
  font-family: var(--font-heading);
  color: var(--color-text-primary);
  margin-bottom: var(--space-md);
  font-weight: 700;
  letter-spacing: -0.5px;
}

.error-description {
  font-size: clamp(0.95rem, 1vw + 0.5rem, 1.15rem);
  color: var(--color-text-secondary);
  line-height: 1.8;
  margin-bottom: var(--space-md);
}

.error-subtitle {
  font-size: clamp(0.9rem, 1vw + 0.4rem, 1.05rem);
  color: var(--color-text-muted);
  line-height: 1.7;
}

.btn-home {
  display: inline-block;
  padding: var(--space-md) var(--space-2xl);
  background-color: var(--color-primary);
  color: var(--color-bg-primary);
  text-decoration: none;
  border-radius: var(--radius-lg);
  font-size: clamp(0.95rem, 1vw, 1.1rem);
  font-weight: 600;
  transition: background-color var(--transition-base), transform var(--transition-base), box-shadow var(--transition-base);
  box-shadow: var(--shadow-md);
  margin-bottom: var(--space-2xl);
  cursor: pointer;
  border: none;
}

.btn-home:hover {
  background-color: var(--color-primary-hover);
  transform: translateY(-2px);
  box-shadow: var(--shadow-lg);
}

.btn-home:active {
  transform: translateY(0);
}

.error-suggestions {
  padding: var(--space-lg);
  background-color: var(--color-bg-card);
  border-radius: var(--radius-lg);
  border: 1px solid rgba(255, 255, 255, 0.08);
}

.suggestions-label {
  font-size: clamp(0.85rem, 1vw, 1rem);
  color: var(--color-text-secondary);
  margin-bottom: var(--space-md);
  font-weight: 600;
  text-transform: uppercase;
  letter-spacing: 0.5px;
}

.suggestions-list {
  list-style: none;
  display: flex;
  flex-direction: column;
  gap: var(--space-sm);
}

.suggestions-list li {
  font-size: clamp(0.9rem, 1vw, 1.05rem);
  color: var(--color-text-primary);
  padding: var(--space-xs) 0;
  border-bottom: 1px solid rgba(255, 255, 255, 0.05);
}

.suggestions-list li:last-child {
  border-bottom: none;
}

@media (min-width: 640px) {
  .error-section {
    padding: var(--space-2xl) var(--space-lg);
  }

  .container {
    padding: 0 var(--space-lg);
  }

  .error-visual {
    margin-bottom: var(--space-3xl);
  }

  .error-message {
    margin-bottom: var(--space-2xl);
  }

  .error-suggestions {
    padding: var(--space-xl);
  }

  .suggestions-list {
    flex-direction: row;
    justify-content: center;
    flex-wrap: wrap;
  }

  .suggestions-list li {
    border-bottom: none;
    border-right: 1px solid rgba(255, 255, 255, 0.05);
    padding: 0 var(--space-md);
  }

  .suggestions-list li:last-child {
    border-right: none;
  }

  .suggestions-list li:first-child {
    padding-left: 0;
  }
}

@media (min-width: 1024px) {
  .error-section {
    padding: var(--space-3xl) var(--space-2xl);
    min-height: 100vh;
    display: flex;
    align-items: center;
  }

  .container {
    padding: 0 var(--space-2xl);
  }

  .error-visual {
    margin-bottom: var(--space-3xl);
  }

  .error-code-wrapper {
    margin-bottom: var(--space-lg);
  }

  .error-decoration {
    animation: spin 25s linear infinite;
  }

  .btn-home {
    margin-bottom: var(--space-3xl);
  }
}

@media (prefers-reduced-motion: reduce) {
  .error-decoration {
    animation: none;
  }

  .btn-home {
    transition: background-color var(--transition-base);
  }

  .btn-home:hover {
    transform: none;
  }
}

.contact-inquiries {
    width: 100%;
    background-color: var(--color-bg-primary);
  }

  .contact-inquiries-hero {
    background-color: var(--color-bg-secondary);
    padding: 3rem 1rem;
    overflow: hidden;
  }

  .contact-inquiries-hero-content {
    display: flex;
    flex-direction: column;
    gap: 1rem;
    text-align: center;
  }

  .contact-inquiries-hero-title {
    font-family: var(--font-heading);
    font-size: clamp(2rem, 5vw, 3rem);
    font-weight: 700;
    color: var(--color-text-primary);
    letter-spacing: -0.5px;
  }

  .contact-inquiries-hero-subtitle {
    font-family: var(--font-primary);
    font-size: clamp(0.95rem, 2vw, 1.1rem);
    color: var(--color-text-secondary);
    line-height: 1.7;
    max-width: 700px;
    margin: 0 auto;
  }

  @media (min-width: 768px) {
    .contact-inquiries-hero {
      padding: 5rem 1rem;
    }
  }

  @media (min-width: 1024px) {
    .contact-inquiries-hero {
      padding: 6rem 1rem;
    }
  }

  .contact-inquiries-main {
    background-color: var(--color-bg-primary);
    padding: 3rem 1rem;
    overflow: hidden;
  }

  .contact-inquiries-main-content {
    width: 100%;
  }

  .contact-inquiries-grid {
    display: flex;
    flex-direction: column;
    gap: 3rem;
    width: 100%;
  }

  @media (min-width: 1024px) {
    .contact-inquiries-grid {
      flex-direction: row;
      gap: 4rem;
      align-items: flex-start;
    }
  }

  .contact-inquiries-form-wrapper {
    flex: 1;
    min-width: 0;
  }

  @media (min-width: 1024px) {
    .contact-inquiries-form-wrapper {
      max-width: 500px;
    }
  }

  .contact-inquiries-form-title {
    font-family: var(--font-heading);
    font-size: clamp(1.3rem, 3vw, 1.75rem);
    font-weight: 700;
    color: var(--color-text-primary);
    margin-bottom: 2rem;
    letter-spacing: -0.3px;
  }

  .contact-inquiries-form {
    width: 100%;
    display: flex;
    flex-direction: column;
    gap: 1.5rem;
  }

  .contact-inquiries-form-row {
    display: flex;
    flex-direction: column;
    gap: 0.625rem;
    width: 100%;
  }

  .contact-inquiries-label {
    font-family: var(--font-primary);
    font-size: clamp(0.85rem, 1vw, 0.95rem);
    font-weight: 600;
    color: var(--color-text-primary);
    display: block;
  }

  .contact-inquiries-input,
  .contact-inquiries-textarea {
    width: 100%;
    padding: 0.875rem 1rem;
    background-color: var(--color-bg-card);
    border: 1px solid rgba(255, 255, 255, 0.1);
    border-radius: var(--radius-md);
    color: var(--color-text-primary);
    font-family: var(--font-primary);
    font-size: 1rem;
    transition: border-color var(--transition-base), background-color var(--transition-base);
  }

  .contact-inquiries-input::placeholder,
  .contact-inquiries-textarea::placeholder {
    color: var(--color-text-muted);
  }

  .contact-inquiries-input:focus,
  .contact-inquiries-textarea:focus {
    outline: none;
    border-color: var(--color-primary);
    background-color: rgba(255, 255, 255, 0.08);
    box-shadow: 0 0 0 3px rgba(245, 158, 11, 0.1);
  }

  .contact-inquiries-input:hover,
  .contact-inquiries-textarea:hover {
    border-color: rgba(255, 255, 255, 0.2);
  }

  .contact-inquiries-textarea {
    min-height: 140px;
    resize: vertical;
  }

  .contact-inquiries-submit {
    width: 100%;
    padding: 1rem 1.5rem;
    background-color: var(--color-primary);
    color: #000000;
    border: none;
    border-radius: var(--radius-md);
    font-family: var(--font-primary);
    font-size: clamp(0.95rem, 1vw, 1.05rem);
    font-weight: 700;
    letter-spacing: 0.5px;
    cursor: pointer;
    transition: background-color var(--transition-base), transform var(--transition-fast);
    box-shadow: var(--shadow-md);
  }

  .contact-inquiries-submit:hover {
    background-color: var(--color-primary-hover);
    transform: translateY(-2px);
  }

  .contact-inquiries-submit:active {
    transform: translateY(0);
  }

  .contact-inquiries-submit:disabled {
    opacity: 0.6;
    cursor: not-allowed;
    transform: none;
  }

  .contact-inquiries-privacy-note {
    font-family: var(--font-primary);
    font-size: clamp(0.8rem, 1vw, 0.9rem);
    color: var(--color-text-muted);
    line-height: 1.6;
    margin-top: 1rem;
  }

  .contact-inquiries-privacy-link {
    color: var(--color-primary);
    text-decoration: none;
    transition: color var(--transition-fast);
    border-bottom: 1px solid transparent;
  }

  .contact-inquiries-privacy-link:hover {
    color: var(--color-primary-hover);
    border-bottom-color: var(--color-primary-hover);
  }

  .contact-inquiries-info-wrapper {
    flex: 1;
    min-width: 0;
  }

  @media (min-width: 1024px) {
    .contact-inquiries-info-wrapper {
      max-width: 450px;
    }
  }

  .contact-inquiries-info-title {
    font-family: var(--font-heading);
    font-size: clamp(1.3rem, 3vw, 1.75rem);
    font-weight: 700;
    color: var(--color-text-primary);
    margin-bottom: 2.5rem;
    letter-spacing: -0.3px;
  }

  .contact-inquiries-info-item {
    display: flex;
    gap: 1.5rem;
    padding: 1.5rem;
    background-color: var(--color-bg-card);
    border-radius: var(--radius-lg);
    border: 1px solid rgba(255, 255, 255, 0.05);
    margin-bottom: 1.5rem;
    transition: background-color var(--transition-base), border-color var(--transition-base);
  }

  .contact-inquiries-info-item:hover {
    background-color: rgba(255, 255, 255, 0.08);
    border-color: rgba(255, 255, 255, 0.1);
  }

  .contact-inquiries-info-icon {
    flex-shrink: 0;
    width: 48px;
    height: 48px;
    display: flex;
    align-items: center;
    justify-content: center;
    background-color: rgba(245, 158, 11, 0.15);
    border-radius: var(--radius-md);
    color: var(--color-primary);
    font-size: 1.5rem;
  }

  .contact-inquiries-info-content {
    flex: 1;
    min-width: 0;
  }

  .contact-inquiries-info-label {
    font-family: var(--font-primary);
    font-size: clamp(0.95rem, 1vw, 1.05rem);
    font-weight: 700;
    color: var(--color-text-primary);
    margin-bottom: 0.5rem;
  }

  .contact-inquiries-info-text {
    font-family: var(--font-primary);
    font-size: clamp(0.9rem, 1vw, 1rem);
    color: var(--color-text-primary);
    line-height: 1.6;
    margin-bottom: 0.25rem;
  }

  .contact-inquiries-info-meta {
    font-family: var(--font-primary);
    font-size: clamp(0.8rem, 1vw, 0.9rem);
    color: var(--color-text-muted);
    line-height: 1.5;
  }

  .contact-inquiries-faq {
    background-color: var(--color-bg-card);
    border: 1px solid rgba(255, 255, 255, 0.05);
    border-radius: var(--radius-lg);
    padding: 2rem 1.5rem;
    margin-top: 2rem;
  }

  .contact-inquiries-faq-title {
    font-family: var(--font-primary);
    font-size: clamp(1rem, 2vw, 1.15rem);
    font-weight: 700;
    color: var(--color-text-primary);
    margin-bottom: 1.5rem;
  }

  .contact-inquiries-faq-list {
    list-style: none;
    padding: 0;
    margin: 0;
    display: flex;
    flex-direction: column;
    gap: 1rem;
  }

  .contact-inquiries-faq-item {
    font-family: var(--font-primary);
    font-size: clamp(0.9rem, 1vw, 1rem);
    color: var(--color-text-secondary);
    padding-left: 1.5rem;
    position: relative;
    line-height: 1.6;
  }

  .contact-inquiries-faq-item::before {
    content: '';
    position: absolute;
    left: 0;
    top: 0.5rem;
    width: 6px;
    height: 6px;
    background-color: var(--color-primary);
    border-radius: 50%;
  }

  @media (min-width: 768px) {
    .contact-inquiries-main {
      padding: 5rem 1rem;
    }
  }

  @media (min-width: 1024px) {
    .contact-inquiries-main {
      padding: 6rem 1rem;
    }
  }

  .contact-inquiries-cta {
    background-color: var(--color-bg-tertiary);
    padding: 3rem 1rem;
    overflow: hidden;
    border-top: 1px solid rgba(255, 255, 255, 0.05);
  }

  .contact-inquiries-cta-content {
    text-align: center;
    max-width: 700px;
    margin: 0 auto;
  }

  .contact-inquiries-cta-title {
    font-family: var(--font-heading);
    font-size: clamp(1.5rem, 4vw, 2rem);
    font-weight: 700;
    color: var(--color-text-primary);
    margin-bottom: 1rem;
    letter-spacing: -0.3px;
  }

  .contact-inquiries-cta-text {
    font-family: var(--font-primary);
    font-size: clamp(0.9rem, 2vw, 1.05rem);
    color: var(--color-text-secondary);
    line-height: 1.7;
  }

  @media (min-width: 768px) {
    .contact-inquiries-cta {
      padding: 4rem 1rem;
    }
  }

  @media (min-width: 1024px) {
    .contact-inquiries-cta {
      padding: 5rem 1rem;
    }
  }

  .container {
    width: 100%;
    max-width: 1440px;
    margin: 0 auto;
    padding: 0 1rem;
  }