/* =========================================================
   Steuern & Nalogi — Modern
   ========================================================= */

.theme-modern {
    --modern-navy: #102f43;
    --modern-navy-deep: #0b2434;
    --modern-green: #72c68b;
    --modern-green-dark: #4f9b68;
    --modern-text: #22343d;
    --modern-muted: #6c7b82;
    --modern-border: #dce5e0;
    --modern-bg: #f6f8f6;
    --modern-card: #ffffff;
}

/* Global */

.theme-modern {
    background: var(--modern-bg);
    color: var(--modern-text);
}

.theme-modern .container {
    max-width: 1240px;
}

/* Header */

.theme-modern .topbar {
    background: var(--modern-navy-deep);
}

.theme-modern .site-header {
    background: rgba(255, 255, 255, 0.96);
    backdrop-filter: blur(12px);
    border-bottom: 1px solid rgba(16, 47, 67, 0.08);
}

.theme-modern .header-inner {
    min-height: 84px;
}

.theme-modern .site-logo {
    gap: 14px;
}

.theme-modern .logo-mark {
    width: 46px;
    height: 46px;
    border-radius: 14px;
    background: #fff;
    box-shadow: 0 8px 22px rgba(16, 47, 67, 0.08);
}

.theme-modern .site-nav {
    gap: 24px;
}

.theme-modern .site-nav a {
    font-weight: 600;
    letter-spacing: -0.01em;
}

.theme-modern .site-nav .nav-contact {
    border: 0;
    border-radius: 14px;
    padding: 11px 18px;
    background: var(--modern-navy);
    color: #fff;
}

.theme-modern .site-nav .nav-contact:hover {
    background: var(--modern-green-dark);
}

/* Hero */

.theme-modern .hero,
.theme-modern .knowledge-hero,
.theme-modern .lexikon-hero,
.theme-modern .contact-page-hero {
    position: relative;
    overflow: hidden;
    background:
        radial-gradient(circle at 85% 20%, rgba(114, 198, 139, 0.14), transparent 28%),
        linear-gradient(135deg, #f5f8f5 0%, #eef4f0 100%);
}

.theme-modern .hero::after,
.theme-modern .knowledge-hero::after,
.theme-modern .lexikon-hero::after,
.theme-modern .contact-page-hero::after {
    content: "";
    position: absolute;
    width: 440px;
    height: 440px;
    right: -120px;
    bottom: -220px;
    border-radius: 50%;
    background: rgba(16, 47, 67, 0.035);
    pointer-events: none;
}

.theme-modern .hero-content,
.theme-modern .knowledge-hero .container,
.theme-modern .lexikon-hero .container,
.theme-modern .contact-page-hero .container {
    position: relative;
    z-index: 1;
}

.theme-modern .hero h1,
.theme-modern .knowledge-hero h1,
.theme-modern .lexikon-hero h1,
.theme-modern .contact-page-hero h1,
.theme-modern .page-leistungen .services-intro h2 {
    max-width: 920px;
    color: var(--modern-navy);
    font-size: clamp(3.3rem, 5vw, 5.3rem);
    line-height: 0.98;
    letter-spacing: -0.055em;
    font-weight: 650;
}

.theme-modern .hero-lead,
.theme-modern .knowledge-lead,
.theme-modern .lexikon-lead,
.theme-modern .contact-page-lead,
.theme-modern .page-leistungen .page-lead {
    max-width: 760px;
    color: var(--modern-muted);
    font-size: 1.12rem;
    line-height: 1.75;
}

/* Eyebrows */

.theme-modern .page-eyebrow,
.theme-modern .section-label,
.theme-modern .section-eyebrow,
.theme-modern .contact-eyebrow,
.theme-modern .hero-eyebrow {
    color: var(--modern-green-dark);
    text-transform: uppercase;
    letter-spacing: 0.16em;
    font-size: 0.75rem;
    font-weight: 800;
}

/* Buttons */

.theme-modern .button {
    min-height: 50px;
    padding: 0 24px;
    border-radius: 14px;
    font-weight: 700;
}

.theme-modern .button-primary,
.theme-modern .contact-button-primary {
    background: var(--modern-navy);
    color: #fff;
    box-shadow: 0 10px 24px rgba(16, 47, 67, 0.12);
}

.theme-modern .button-primary:hover,
.theme-modern .contact-button-primary:hover {
    background: var(--modern-green-dark);
    color: #fff;
    transform: translateY(-1px);
}

/* Home intro */

.theme-modern .intro {
    background: #fff;
}

.theme-modern .intro-grid {
    grid-template-columns: 200px minmax(0, 1fr);
    gap: 72px;
}

.theme-modern .intro-content {
    max-width: 800px;
}

.theme-modern .intro-content p {
    line-height: 1.9;
}

/* Cards */

.theme-modern .service-card,
.theme-modern .service-detail,
.theme-modern .knowledge-card,
.theme-modern .contact-detail,
.theme-modern .lexikon-card {
    border: 1px solid rgba(16, 47, 67, 0.08);
    border-radius: 20px;
    background: var(--modern-card);
    box-shadow: 0 16px 40px rgba(16, 47, 67, 0.06);
}

.theme-modern .service-card:hover,
.theme-modern .service-detail:hover,
.theme-modern .knowledge-card:hover,
.theme-modern .lexikon-card:hover {
    transform: translateY(-4px);
    box-shadow: 0 20px 48px rgba(16, 47, 67, 0.10);
}

/* Leistungen */

.theme-modern .page-leistungen .content {
    padding-top: 0;
    background: #fff;
}

.theme-modern .page-leistungen .services-intro {
    max-width: none;
    margin: 0 -100vw;
    padding: 110px calc(100vw + 34px) 100px;
    background:
        radial-gradient(circle at 85% 20%, rgba(114, 198, 139, 0.14), transparent 28%),
        linear-gradient(135deg, #f5f8f5 0%, #eef4f0 100%);
}

.theme-modern .page-leistungen .services-intro > * {
    max-width: 920px;
}

.theme-modern .services-detail-grid {
    max-width: none;
    display: grid;
    grid-template-columns: repeat(2, minmax(0, 1fr));
    gap: 22px;
    margin-top: 72px;
    border: 0;
}

.theme-modern .service-detail {
    min-height: 340px;
    padding: 36px 34px;
    border: 1px solid rgba(16, 47, 67, 0.08);
}

.theme-modern .service-number {
    color: var(--modern-green-dark);
}

.theme-modern .services-closing {
    border-radius: 22px;
    background: var(--modern-navy);
    color: #fff;
}

.theme-modern .services-closing h2 {
    color: #fff;
}

.theme-modern .services-closing p {
    color: #d8e1e5;
}

/* Praxiswissen */

.theme-modern .knowledge-list {
    background: #fff;
}

.theme-modern .knowledge-grid {
    gap: 24px;
}

.theme-modern .knowledge-card {
    min-height: 320px;
    padding: 32px;
}

.theme-modern .knowledge-card h2 {
    color: var(--modern-navy);
}

.theme-modern .knowledge-type,
.theme-modern .knowledge-more {
    color: var(--modern-green-dark);
}

/* Contact */

.theme-modern .contact-page-body {
    background: #fff;
}

.theme-modern .contact-details {
    gap: 22px;
}

.theme-modern .contact-detail {
    padding: 30px;
}

.theme-modern .contact-detail-label {
    color: var(--modern-green-dark);
    font-weight: 700;
}

.theme-modern .contact-email-button {
    color: var(--modern-navy);
}

/* About */

.theme-modern .about-page {
    background: #fff;
}

.theme-modern .about-portrait,
.theme-modern .about-photo {
    border-radius: 24px;
    box-shadow: 0 18px 50px rgba(16, 47, 67, 0.08);
}

.theme-modern .about-intro h1 {
    color: var(--modern-navy);
}

.theme-modern .about-role {
    color: var(--modern-green-dark);
}

/* Lexikon */

.theme-modern .lexikon-list {
    background: #fff;
}

.theme-modern .lexikon-grid {
    gap: 14px;
    border: 0;
}

.theme-modern .lexikon-card {
    min-height: 76px;
    border: 1px solid rgba(16, 47, 67, 0.08);
}

.theme-modern .lexikon-letter,
.theme-modern .term-translation {
    color: var(--modern-green-dark);
}

/* Footer */

.theme-modern .site-footer {
    background: var(--modern-navy-deep);
}

.theme-modern .footer-logo {
    border-radius: 16px;
    background: rgba(255, 255, 255, 0.06);
}

/* Responsive */

@media (max-width: 900px) {
    .theme-modern .services-detail-grid {
        grid-template-columns: 1fr;
    }
}

@media (max-width: 760px) {
    .theme-modern .hero,
    .theme-modern .knowledge-hero,
    .theme-modern .lexikon-hero,
    .theme-modern .contact-page-hero {
        padding-top: 68px;
        padding-bottom: 72px;
    }

    .theme-modern .hero h1,
    .theme-modern .knowledge-hero h1,
    .theme-modern .lexikon-hero h1,
    .theme-modern .contact-page-hero h1,
    .theme-modern .page-leistungen .services-intro h2 {
        font-size: 2.7rem;
        line-height: 1.02;
    }

    .theme-modern .page-leistungen .services-intro {
        margin: 0 -24px;
        padding: 68px 24px 72px;
    }

    .theme-modern .intro-grid {
        grid-template-columns: 1fr;
        gap: 24px;
    }

    .theme-modern .service-detail,
    .theme-modern .knowledge-card,
    .theme-modern .contact-detail {
        border-radius: 16px;
    }
}

/* =========================================================
   Modern — Praxiswissen article
   ========================================================= */

.theme-modern.page-wissen .default-page {
    padding: 0;
    background: #fff;
}

.theme-modern.page-wissen .default-page > .container {
    max-width: none;
    padding: 0;
}

.theme-modern.page-wissen .term-back {
    display: block;
    max-width: 1240px;
    margin: 0 auto;
    padding: 54px 24px 0;
    color: var(--modern-navy);
    font-weight: 700;
}

.theme-modern.page-wissen .default-page h1,
.theme-modern.page-wissen .knowledge-lead,
.theme-modern.page-wissen .page-content,
.theme-modern.page-wissen .knowledge-downloads {
    max-width: 1240px;
    margin-left: auto;
    margin-right: auto;
    padding-left: 24px;
    padding-right: 24px;
}

.theme-modern.page-wissen .default-page h1 {
    margin-top: 28px;
    margin-bottom: 28px;
    max-width: 920px;
    color: var(--modern-navy);
    font-size: clamp(2.7rem, 4vw, 4.25rem);
    line-height: 0.98;
    letter-spacing: -0.055em;
    font-weight: 650;
}

.theme-modern.page-wissen .knowledge-lead {
    max-width: 820px;
    margin-top: 0;
    margin-bottom: 36px;
    color: var(--modern-muted);
    font-size: 1.12rem;
    line-height: 1.75;
}

.theme-modern.page-wissen .page-content {
    max-width: 820px;
    padding-top: 16px;
    padding-bottom: 24px;
}

.theme-modern.page-wissen .page-content h2,
.theme-modern.page-wissen .page-content h3 {
    color: var(--modern-navy);
}

.theme-modern.page-wissen .knowledge-downloads {
    max-width: 820px;
    margin-top: 28px;
    margin-bottom: 80px;
    padding-top: 28px;
    border-top: 1px solid var(--modern-border);
}

.theme-modern.page-wissen .knowledge-download-list {
    display: flex;
    flex-wrap: wrap;
    gap: 14px;
}

.theme-modern.page-wissen .knowledge-download-list .button {
    border-radius: 14px;
}

.theme-modern.page-wissen .knowledge-language-note {
    max-width: 1240px;
    margin: 24px auto 0;
    padding: 0 24px;
}

.theme-modern.page-wissen .default-page {
    background:
        linear-gradient(
            to bottom,
            #f5f8f5 0,
            #eef4f0 430px,
            #fff 430px,
            #fff 100%
        );
}

@media (max-width: 760px) {
    .theme-modern.page-wissen .term-back {
        padding-top: 36px;
    }

    .theme-modern.page-wissen .default-page h1 {
        font-size: 2.6rem;
    }

    .theme-modern.page-wissen .knowledge-downloads {
        margin-bottom: 56px;
    }
}


/* =========================================================
   Modern — Wissen structured layout
   ========================================================= */

.theme-modern.page-wissen .wissen-hero {
    position: relative;
    overflow: hidden;
    padding: 58px 0 86px;

    background:
        radial-gradient(circle at 85% 20%, rgba(114, 198, 139, 0.14), transparent 28%),
        linear-gradient(135deg, #f5f8f5 0%, #eef4f0 100%);
}

.theme-modern.page-wissen .wissen-hero::after {
    content: "";
    position: absolute;
    width: 380px;
    height: 380px;
    right: -100px;
    bottom: -210px;
    border-radius: 50%;
    background: rgba(16, 47, 67, 0.035);
    pointer-events: none;
}

.theme-modern.page-wissen .wissen-hero .container {
    position: relative;
    z-index: 1;
}

.theme-modern.page-wissen .wissen-hero .term-back {
    display: inline-block;
    margin-bottom: 36px;
    color: var(--modern-navy);
    font-weight: 700;
}

.theme-modern.page-wissen .wissen-hero h1 {
    max-width: 900px;
    margin: 0 0 28px;
    color: var(--modern-navy);

    font-size: clamp(2.7rem, 4vw, 4.25rem);
    line-height: 1.02;
    letter-spacing: -0.05em;
    font-weight: 650;
}

.theme-modern.page-wissen .wissen-hero .knowledge-lead {
    max-width: 760px;
    margin: 0;
    color: var(--modern-muted);
    font-size: 1.12rem;
    line-height: 1.75;
}

.theme-modern.page-wissen .knowledge-language-note {
    margin-bottom: 22px;
}


/* Article body */

.theme-modern.page-wissen .wissen-body {
    background: #fff;
    padding: 58px 0 84px;
}

.theme-modern.page-wissen .wissen-body-inner {
    max-width: 860px;
}

.theme-modern.page-wissen .page-content {
    margin: 0;
    padding: 0;
}

.theme-modern.page-wissen .page-content h2 {
    margin-top: 0;
    margin-bottom: 18px;
    color: var(--modern-navy);
    font-size: 2.1rem;
    line-height: 1.18;
}

.theme-modern.page-wissen .page-content h3 {
    color: var(--modern-navy);
}

.theme-modern.page-wissen .page-content p {
    color: var(--modern-muted);
    line-height: 1.8;
}


/* Downloads */

.theme-modern.page-wissen .knowledge-downloads {
    margin-top: 48px;
    padding-top: 34px;
    border-top: 1px solid var(--modern-border);
}

.theme-modern.page-wissen .knowledge-downloads h2 {
    margin: 0 0 24px;
    color: var(--modern-text);
    font-size: 1.55rem;
}

.theme-modern.page-wissen .knowledge-download-list {
    display: flex;
    flex-wrap: wrap;
    gap: 14px;
}

.theme-modern.page-wissen .knowledge-download-list .button {
    border-radius: 14px;
}


@media (max-width: 760px) {
    .theme-modern.page-wissen .wissen-hero {
        padding: 38px 0 60px;
    }

    .theme-modern.page-wissen .wissen-hero .term-back {
        margin-bottom: 28px;
    }

    .theme-modern.page-wissen .wissen-hero h1 {
        font-size: 2.45rem;
    }

    .theme-modern.page-wissen .wissen-body {
        padding: 44px 0 60px;
    }
}


/* =========================================================
   Modern — Lexikon term
   ========================================================= */

.theme-modern.page-begriff .term-page {
    background: #fff;
}

.theme-modern.page-begriff .term-page > .container {
    max-width: none;
    padding: 0;
}

.theme-modern.page-begriff .term-back {
    display: block;
    max-width: 1240px;
    margin: 0 auto;
    padding: 54px 24px 0;
    color: var(--modern-navy);
    font-weight: 700;
}

.theme-modern.page-begriff .term-layout {
    display: block;
    margin-top: 0;
}

.theme-modern.page-begriff .term-meta,
.theme-modern.page-begriff .term-content {
    max-width: 1240px;
    margin-left: auto;
    margin-right: auto;
    padding-left: 24px;
    padding-right: 24px;
}

.theme-modern.page-begriff .term-meta {
    padding-top: 34px;
    padding-bottom: 0;
}

.theme-modern.page-begriff .term-content {
    padding-top: 20px;
}

.theme-modern.page-begriff .term-content h1 {
    max-width: 900px;
    margin: 0 0 16px;
    color: var(--modern-navy);
    font-size: clamp(3rem, 4.8vw, 4.8rem);
    line-height: 1.0;
    letter-spacing: -0.055em;
    font-weight: 650;
}

.theme-modern.page-begriff .term-translation {
    max-width: 760px;
    margin: 0 0 22px;
    color: var(--modern-green-dark);
    font-size: 1.15rem;
    font-weight: 700;
}

.theme-modern.page-begriff .term-summary {
    max-width: 820px;
    margin: 0;
    color: var(--modern-muted);
    font-size: 1.15rem;
    line-height: 1.75;
}

/* Hero-like upper zone */

.theme-modern.page-begriff .term-page {
    background:
        linear-gradient(
            to bottom,
            #f5f8f5 0,
            #eef4f0 430px,
            #fff 430px,
            #fff 100%
        );
}

/* Main text */

.theme-modern.page-begriff .page-content {
    max-width: 820px;
    margin-top: 58px;
    padding-bottom: 84px;
}

.theme-modern.page-begriff .page-content p {
    color: var(--modern-muted);
    line-height: 1.85;
}

.theme-modern.page-begriff .page-content h2 {
    margin-top: 44px;
    margin-bottom: 16px;
    color: var(--modern-navy);
    font-size: 1.9rem;
    line-height: 1.2;
}

.theme-modern.page-begriff .page-content h3 {
    margin-top: 34px;
    color: var(--modern-navy);
}

/* Mobile */

@media (max-width: 760px) {
    .theme-modern.page-begriff .term-back {
        padding-top: 36px;
    }

    .theme-modern.page-begriff .term-meta {
        padding-top: 26px;
    }

    .theme-modern.page-begriff .term-content h1 {
        font-size: 2.6rem;
    }

    .theme-modern.page-begriff .page-content {
        margin-top: 40px;
        padding-bottom: 60px;
    }
}