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tr.unterzeile td{background:var(--surface-sunken);font-size:var(--fs-body-sm)}.tabelle tr.gruppe td{background:var(--surface-sunken);color:var(--text-heading);padding-top:14px;font-weight:600}.tabelle tr.gedimmt td{color:var(--text-tertiary)}.tabelle .wert{white-space:pre-line;font-variant-numeric:tabular-nums;max-width:420px;font-weight:550}.tabelle a{font-weight:500}.zeilenknopf{font:inherit;color:inherit;cursor:pointer;text-align:left;background:0 0;border:0;align-items:baseline;gap:6px;padding:0;display:inline-flex}.pfeil{width:10px;color:var(--text-tertiary);transition:transform var(--dauer);font-weight:600;display:inline-block}.pfeil.auf{transform:rotate(90deg)}.anm{font-size:var(--fs-caption);color:var(--text-secondary);margin-top:4px}.anm span:first-child{margin-right:4px;font-weight:600}.anm-fussnote span:first-child{color:var(--color-primary)}.anm-notiz span:first-child{color:var(--color-danger)}.land-raster{gap:var(--space-xl);grid-template-columns:minmax(0,1fr) 300px;align-items:start;display:grid}.seitenleiste{top:calc(var(--kopf-hoehe) + 16px);gap:var(--space-lg);max-height:calc(100vh - var(--kopf-hoehe) - 32px);margin:-2px;padding:2px;display:grid;position:sticky;overflow:auto}.versionsliste{margin:0 -8px;padding:0;list-style:none}.version{text-align:left;width:100%;font:inherit;border-radius:var(--radius-control);cursor:pointer;transition:background var(--dauer);background:0 0;border:0;gap:1px;padding:7px 8px;display:grid}.version:hover{background:var(--fill-hover)}.version.aktiv{background:var(--color-primary-subtle)}.version-kopf{align-items:center;gap:8px;font-weight:500;display:flex}.version-nr{font-variant-numeric:tabular-nums;min-width:28px;color:var(--text-heading);font-weight:650}.version.aktiv .version-nr{color:var(--color-primary)}.version .hinweis{font-size:var(--fs-caption);padding-left:36px}.version .status{margin-left:auto}.land-raster.mit-nav{grid-template-columns:var(--nav-breite,172px) minmax(0, 1fr) 300px}.land-raster.mit-nav.nur-inhalt{grid-template-columns:var(--nav-breite,172px) minmax(0, 1fr)}.land-raster.mit-buchstaben{--nav-breite:40px}.sprungnav{top:calc(var(--kopf-hoehe) + 16px);max-height:calc(100vh - var(--kopf-hoehe) - 32px);padding-top:var(--space-xl);position:sticky;overflow:auto}.sprungnav-titel{font-size:var(--fs-caption);letter-spacing:.06em;text-transform:uppercase;color:var(--text-secondary);margin-bottom:var(--space-sm);font-weight:650}.sprungnav ul{border-left:1px solid var(--separator);margin:0;padding:0;list-style:none}.sprungnav a{font-size:var(--fs-body-sm);color:var(--text-secondary);transition:color var(--dauer);border-left:2px solid #0000;margin-left:-1px;padding:5px 12px;line-height:1.35;text-decoration:none;display:block}.sprungnav-zahl{border-radius:var(--radius-pill);background:var(--color-warn-subtle);min-width:16px;color:var(--color-warn);text-align:center;margin-left:6px;padding:0 5px;font-size:11px;font-weight:600;line-height:16px;display:inline-block}.sprungnav a:hover{color:var(--color-primary)}.sprungnav a[aria-current=location]{border-left-color:var(--color-primary);color:var(--color-primary);font-weight:600}.sprungziel{scroll-margin-top:calc(var(--kopf-hoehe) + 24px)}.mit-leiste .sprungziel{scroll-margin-top:calc(var(--kopf-hoehe) + 88px)}.tabelle tr.sprungziel{scroll-margin-top:calc(var(--kopf-hoehe) + 40px)}.mit-leiste .sprungnav{top:calc(var(--kopf-hoehe) + 76px);max-height:calc(100vh - var(--kopf-hoehe) - 92px);padding-top:var(--space-md)}.sprungnav.buchstaben{--zeile:28px;overflow-x:hidden}.sprungnav.buchstaben ul{position:relative}.sprungnav.buchstaben ul:before{content:"";width:2px;height:var(--zeile);background:var(--color-primary);transform:translateY(calc(var(--aktiv,0) * var(--zeile)));border-radius:1px;transition:transform .26s cubic-bezier(.2,.8,.2,1);position:absolute;top:0;left:-1px}.sprungnav.buchstaben a{height:var(--zeile);transform-origin:14px;transition:transform .2s cubic-bezier(.3, 1.4, .5, 1), color var(--dauer);border-left:0;align-items:center;margin-left:0;padding:0 14px;display:flex}.sprungnav.buchstaben a[aria-current=location]{transform:scale(1.35)}.sprungnav.buchstaben li:hover+li a{color:var(--color-primary);transform:scale(1.25)}.sprungnav.buchstaben li:has(+li:hover) a{color:var(--color-primary);transform:scale(1.25)}.sprungnav.buchstaben li:hover a,.sprungnav.buchstaben a:focus-visible{color:var(--color-primary);transform:scale(1.7)}@media (min-width:1101px){.mit-leiste .seitenleiste{top:calc(var(--kopf-hoehe) + 76px);max-height:calc(100vh - var(--kopf-hoehe) - 92px)}}.wida-inhalt{padding:var(--space-xl) var(--space-2xl) var(--space-2xl)}.wida-kopf{justify-content:space-between;align-items:flex-start;gap:var(--space-md);padding-bottom:var(--space-lg);border-bottom:1px solid var(--separator);display:flex}.wida-kopf-titel{font-weight:600;font-size:var(--fs-h3);color:var(--text-heading)}.abschnitt{font-size:var(--fs-caption);letter-spacing:.06em;text-transform:uppercase;color:var(--color-primary);margin:var(--space-3xl) 0 var(--space-xs);padding:0;font-weight:650}.wida-inhalt>.abschnitt:first-of-type,.ed-formular>.abschnitt:first-child{margin-top:var(--space-lg)}.zwischentitel{margin:var(--space-lg) 0 2px;color:var(--text-heading);font-weight:600;font-size:var(--fs-body)}.wida-zeile{gap:var(--space-lg);border-bottom:1px solid var(--separator);grid-template-columns:minmax(200px,38%) 1fr;padding:10px 0;display:grid}.wida-zeile:last-child{border-bottom:0}.wida-zeile.leer .wida-titel{color:var(--text-tertiary)}.wida-titel{color:var(--text-primary)}.wida-wert{flex-wrap:wrap;align-items:baseline;gap:2px 10px;display:flex}.wida-zahl{white-space:pre-line;font-variant-numeric:tabular-nums;color:var(--text-heading);font-weight:550}.dialog{width:min(640px,100vw - 32px);max-height:calc(100vh - 48px);color:var(--text-primary);background:var(--surface-card);box-shadow:var(--shadow-raised);font:inherit;border:0;border-radius:16px;padding:0;overflow:auto}.dialog.schmal{width:min(460px,100vw - 32px)}.dialog[open]{animation:.16s ease-out auf}.dialog::backdrop{-webkit-backdrop-filter:blur(3px);backdrop-filter:blur(3px);background:#14181f52}.dialog-kopf{justify-content:space-between;align-items:center;gap:var(--space-md);padding:var(--space-xl) var(--space-2xl) 0;display:flex}.dialog-kopf h2{font-size:var(--fs-h2);margin:0}.dialog-zu{background:var(--fill-control);width:26px;height:26px;color:var(--text-secondary);cursor:pointer;border:0;border-radius:50%;flex:none;justify-content:center;align-items:center;display:inline-flex}.dialog-zu:hover{background:var(--fill-control-strong);color:var(--text-primary)}.dialog-inhalt{padding:var(--space-lg) var(--space-2xl) var(--space-2xl)}.dialog-knoepfe{justify-content:flex-end;align-items:center;gap:var(--space-sm);margin-top:var(--space-xl);padding-top:var(--space-lg);border-top:1px solid var(--separator);display:flex}.formfeld{margin-bottom:var(--space-md);align-content:start;gap:5px;display:grid}.formfeld>label{font-size:var(--fs-body-sm);color:var(--text-primary);font-weight:550}.formfeld input,.formfeld textarea,.formfeld select{width:100%}.form-raster{gap:0 var(--space-md);grid-template-columns:1fr 1fr;display:grid}.form-liste{border-radius:var(--radius-md);margin:0 0 var(--space-md);padding:var(--space-md);background:var(--surface-sunken);border:0}.form-liste legend{font-size:var(--fs-body-sm);float:left;width:100%;margin-bottom:6px;padding:0;font-weight:550}.form-listenzeile{gap:var(--space-sm);clear:both;grid-template-columns:2fr 1fr;margin-bottom:6px;display:grid}.form-fehler{padding-left:30px}.kacheln{gap:var(--space-lg);margin-bottom:var(--space-2xl);grid-template-columns:repeat(auto-fit,minmax(200px,1fr));display:grid}.kachel{text-align:left;font:inherit;color:inherit;border:0;flex-direction:column;gap:2px;display:flex}.kachel-zahl{letter-spacing:-.02em;color:var(--text-heading);font-size:28px;font-weight:650;line-height:1.2}.raster-2{gap:var(--space-lg);grid-template-columns:repeat(auto-fit,minmax(380px,1fr));display:grid}h2.bereich{font-size:var(--fs-h2);margin:var(--space-3xl) 0 var(--space-md)}.nach-oben{z-index:30;border-radius:var(--radius-pill);height:40px;-webkit-backdrop-filter:var(--blur-bar);backdrop-filter:var(--blur-bar);box-shadow:var(--shadow-raised);color:var(--text-primary);font:inherit;font-size:var(--fs-body-sm);cursor:pointer;opacity:0;pointer-events:none;transition:opacity var(--dauer), transform var(--dauer);background:#ffffffeb;border:0;align-items:center;gap:6px;padding:0 16px 0 12px;font-weight:500;display:inline-flex;position:fixed;bottom:clamp(16px,3vw,32px);right:clamp(16px,3vw,32px);transform:translateY(8px)}.nach-oben.sichtbar{opacity:1;pointer-events:auto;transform:none}.nach-oben:hover{color:var(--color-primary)}.nach-oben:focus-visible{outline:2px solid var(--color-focus);outline-offset:2px}@media (min-width:1600px){.land-raster{grid-template-columns:minmax(0,1fr) 340px}.land-raster.mit-nav{grid-template-columns:var(--nav-breite,200px) minmax(0, 1fr) 340px}.land-raster.mit-nav.nur-inhalt{grid-template-columns:var(--nav-breite,200px) minmax(0, 1fr)}}@media (max-width:1280px){.land-raster.mit-nav{grid-template-columns:minmax(0,1fr) 300px}.land-raster.mit-nav.nur-inhalt{grid-template-columns:minmax(0,1fr)}.sprungnav{display:none}}@media (max-width:1100px){.land-raster,.land-raster.mit-nav{grid-template-columns:1fr}.seitenleiste{grid-template-columns:repeat(auto-fit,minmax(280px,1fr));max-height:none;position:static}}@media (max-width:700px){.wida-zeile{grid-template-columns:1fr;gap:2px}}@media (max-width:900px){.kopf{gap:var(--space-md);padding:0 var(--space-lg)}.untertitel,.trenner,.konto-name{display:none}.inhalt{padding-top:var(--space-2xl)}.form-raster{grid-template-columns:1fr}.suche{width:100%}}