/* ==========================================================================
   Tax Expert — Funkturm design system
   70s West-German broadcast (Otl Aicher era). Namespace: .fk-
   Colours, type sizes and radii are taken 1:1 from the design template.
   ========================================================================== */

@font-face { font-family:'Halvar Breit'; font-weight:400; font-style:normal; font-display:swap; src:url('../fonts/HalvarBreit-Rg.woff2') format('woff2'); }
@font-face { font-family:'Halvar Breit'; font-weight:500; font-style:normal; font-display:swap; src:url('../fonts/HalvarBreit-Md.woff2') format('woff2'); }
@font-face { font-family:'Halvar Breit'; font-weight:600; font-style:normal; font-display:swap; src:url('../fonts/HalvarBreit-Bd.woff2') format('woff2'); }
@font-face { font-family:'Halvar Breit'; font-weight:700; font-style:normal; font-display:swap; src:url('../fonts/HalvarBreit-Bd.woff2') format('woff2'); }

:root{
  --cream:#F5EFE0;
  --page:#E4DACA;
  --ink:#2A2118;
  --orange:#D96C2C;
  --brown:#6B4A32;
  --red:#B8452B;
  --amber:#E8A857;
  --body:#4A3F31;
  --on-orange:#7A4A24;
  --lead-orange:#4A3320;
  --on-dark:#B8A88F;
  --sans:'Halvar Breit','Helvetica Neue',Helvetica,Arial,sans-serif;
  --pad:clamp(20px,5vw,40px);
}

*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{
  margin:0; background:var(--page); color:var(--ink);
  font-family:var(--sans); -webkit-font-smoothing:antialiased;
  text-rendering:optimizeLegibility;
}
a{color:inherit;text-decoration:none}
a:hover{opacity:.72}
img{max-width:100%;display:block}
button,input{font-family:var(--sans)}

.fk-shell{max-width:1340px;margin:0 auto;background:var(--cream);color:var(--ink)}
.fk-skip{position:absolute;left:-9999px}
.fk-skip:focus{left:12px;top:12px;z-index:99;background:var(--ink);color:var(--cream);padding:10px 16px;border-radius:999px}
:focus-visible{outline:3px solid var(--orange);outline-offset:2px}

/* ---------- Disclosure strip ---------- */
.fk-disclosure{
  background:var(--amber); color:var(--ink);
  padding:9px var(--pad); font-size:13px; font-weight:600;
  letter-spacing:.02em; display:flex; gap:8px; align-items:center; justify-content:center;
  text-align:center; line-height:1.4;
}
.fk-disclosure b{font-weight:700}

/* ---------- Header ---------- */
.fk-header{
  background:var(--ink); color:var(--cream);
  padding:20px var(--pad);
  display:flex; justify-content:space-between; align-items:center; gap:20px; flex-wrap:wrap;
}
.fk-brand{display:flex;align-items:center;gap:14px}
.fk-dot{width:34px;height:34px;border-radius:50%;background:var(--orange);flex:none}
.fk-brand-name{font-size:23px;font-weight:700;letter-spacing:-.01em;line-height:1}
.fk-brand-name span{display:block;font-size:10.5px;font-weight:500;letter-spacing:.14em;color:var(--on-dark);margin-top:3px}
.fk-nav{display:flex;gap:24px;font-size:15.5px;font-weight:500;flex-wrap:wrap;align-items:center}
.fk-nav a[aria-current="page"]{color:var(--orange)}
.fk-nav-optin{display:inline-flex;align-items:center;gap:8px;color:var(--amber)}
.fk-nav-optin img{width:17px;height:17px;flex:none}
.fk-burger{display:none;background:none;border:0;padding:6px;cursor:pointer}
.fk-burger span{display:block;width:24px;height:2px;background:var(--cream);margin:5px 0}

/* ---------- Colour stripe ---------- */
.fk-stripe{display:flex;height:14px}
.fk-stripe i{flex:1;display:block}
.fk-stripe i:nth-child(1){background:var(--ink)}
.fk-stripe i:nth-child(2){background:var(--brown)}
.fk-stripe i:nth-child(3){background:var(--red)}
.fk-stripe i:nth-child(4){background:var(--amber)}

/* ---------- Pills / kickers ---------- */
.fk-pill{
  display:inline-flex;align-items:center;gap:9px;
  background:var(--ink);color:var(--amber);
  padding:7px 14px;border-radius:999px;font-size:14px;font-weight:600;
}
.fk-pill img{width:16px;height:16px;flex:none}
.fk-pill--orange{background:var(--orange);color:var(--ink)}
.fk-kicker{display:inline-flex;align-items:center;gap:7px;font-size:13.5px;font-weight:600;color:var(--red)}
.fk-kicker img{width:15px;height:15px;flex:none}
.fk-label{font-size:15px;font-weight:600;color:var(--brown)}

/* ---------- Hero (homepage) ---------- */
.fk-hero{background:var(--orange);color:var(--ink);padding:clamp(32px,5vw,50px) var(--pad) clamp(36px,5.5vw,54px)}
.fk-hero-grid{display:grid;grid-template-columns:1fr 440px;gap:56px;align-items:center}
.fk-hero h1{
  margin:20px 0 0;font-size:clamp(32px,5vw,52px);font-weight:700;
  line-height:1.0;letter-spacing:-.02em;max-width:15em;text-wrap:pretty;
}
.fk-hero-lead{margin:18px 0 0;font-size:clamp(17px,2vw,19px);line-height:1.5;max-width:32em;color:var(--lead-orange)}
.fk-byline{margin-top:20px;font-size:14.5px;font-weight:500;color:var(--on-orange)}
.fk-circle{border-radius:50%;overflow:hidden;aspect-ratio:1/1;width:100%;background:var(--brown)}
.fk-circle img{width:100%;height:100%;object-fit:cover}
.fk-hero-media{width:440px;max-width:100%;margin-inline:auto}

/* ---------- Article list ("diese woche") ---------- */
.fk-section{padding:clamp(32px,4.5vw,46px) var(--pad) 0}
.fk-list{display:flex;flex-direction:column;margin-top:18px}
.fk-row{display:grid;grid-template-columns:96px 1fr auto;gap:28px;align-items:center;padding:22px 0}
.fk-row .fk-circle{width:96px}
.fk-row-title{margin-top:6px;font-size:clamp(20px,2.4vw,25px);font-weight:700;line-height:1.08;letter-spacing:-.015em;max-width:26em;text-wrap:pretty}
.fk-row-arrow{width:38px;height:38px;flex:none}
.fk-rule{height:2px;background:var(--ink)}

/* ---------- Stat panel ---------- */
.fk-stat{
  margin:clamp(32px,4.5vw,46px) var(--pad) 0;
  background:var(--brown);color:var(--cream);border-radius:28px;
  padding:clamp(26px,3.5vw,38px) clamp(26px,4vw,44px);
  display:grid;grid-template-columns:auto 1fr;gap:clamp(24px,4vw,44px);align-items:center;
}
.fk-stat-circle{
  width:150px;height:150px;border-radius:50%;background:var(--amber);color:var(--ink);
  display:flex;flex-direction:column;align-items:center;justify-content:center;text-align:center;flex:none;
}
.fk-stat-num{font-size:30px;font-weight:700;letter-spacing:-.015em;line-height:1}
.fk-stat-unit{font-size:15px;font-weight:600;margin-top:4px}
.fk-stat-label{font-size:15px;font-weight:600;color:var(--amber)}
.fk-stat-text{margin-top:8px;font-size:clamp(18px,2.1vw,21px);font-weight:500;line-height:1.3;letter-spacing:-.01em;max-width:30em}
.fk-stat-note{margin-top:12px;font-size:13px;color:var(--on-dark);max-width:40em;line-height:1.5}

/* ---------- Article page ---------- */
.fk-art-head{background:var(--ink);color:var(--cream);padding:clamp(30px,4.5vw,44px) var(--pad) clamp(34px,5vw,48px)}
.fk-art-head-inner{max-width:760px}
.fk-art-head h1{margin:18px 0 0;font-size:clamp(29px,4.6vw,46px);font-weight:700;line-height:1.02;letter-spacing:-.02em;text-wrap:pretty}
.fk-art-meta{margin-top:16px;font-size:15px;color:var(--on-dark)}
.fk-art{max-width:700px;margin:0 auto;padding:clamp(30px,4.5vw,44px) var(--pad) 0}
.fk-art p{margin:20px 0 0;font-size:17.5px;line-height:1.68;color:var(--body)}
.fk-art .fk-lead{margin:0;font-size:clamp(19px,2.2vw,21px);line-height:1.55;font-weight:500;color:var(--ink)}
.fk-art h2{margin:32px 0 0;font-size:clamp(20px,2.3vw,22px);font-weight:700;letter-spacing:-.01em;line-height:1.2;color:var(--ink)}
.fk-art h3{margin:26px 0 0;font-size:18px;font-weight:700;letter-spacing:-.005em;color:var(--ink)}
.fk-art h2 + p, .fk-art h3 + p{margin-top:12px}
.fk-art ul,.fk-art ol{margin:14px 0 0;padding-left:22px;font-size:17.5px;line-height:1.68;color:var(--body)}
.fk-art li{margin:7px 0}
.fk-art li::marker{color:var(--red)}
.fk-art strong{color:var(--ink);font-weight:700}
.fk-art a:not(.fk-btn){color:var(--red);font-weight:600;text-decoration:underline;text-underline-offset:2px}
.fk-figure{margin:30px 0 0}
.fk-figure img{width:100%;height:clamp(200px,42vw,380px);object-fit:cover;border-radius:22px}
.fk-figure figcaption{margin-top:10px;font-size:13.5px;line-height:1.5;color:var(--brown)}

/* Callout */
.fk-box{margin:32px 0 0;border:2px solid var(--ink);border-radius:22px;padding:24px 28px}
.fk-box-label{display:flex;align-items:center;gap:9px;font-size:14px;font-weight:600;color:var(--red)}
.fk-box-label img{width:18px;height:18px;flex:none}
.fk-box-body{margin-top:8px;font-size:17px;line-height:1.55;color:var(--ink)}
.fk-box-body p{margin:10px 0 0;font-size:17px;color:var(--ink)}
.fk-box-body p:first-child{margin-top:0}
.fk-box-body ul{margin-top:10px;font-size:16.5px;color:var(--ink)}
.fk-box--amber{border:0;background:var(--amber)}
.fk-box--amber .fk-box-label{color:var(--ink)}

/* Table */
.fk-tablewrap{margin:30px 0 0;overflow-x:auto;-webkit-overflow-scrolling:touch}
.fk-table{width:100%;border-collapse:collapse;font-size:16.5px;min-width:420px}
.fk-table caption{text-align:left;font-size:13.5px;font-weight:600;color:var(--brown);padding-bottom:10px}
.fk-table th{
  text-align:left;font-weight:600;font-size:13.5px;letter-spacing:.03em;
  color:var(--cream);background:var(--ink);padding:11px 14px;
}
.fk-table th:not(:first-child),.fk-table td:not(:first-child){text-align:right}
.fk-table td{padding:11px 14px;border-bottom:2px solid var(--page);color:var(--body)}
.fk-table tbody tr:last-child td{border-bottom:0}
.fk-table tbody tr:nth-child(even) td{background:rgba(228,218,202,.42)}
.fk-table tfoot td{font-weight:700;color:var(--ink);border-top:2px solid var(--ink);background:none}

/* Sources + disclaimer */
.fk-sources{margin:36px 0 0;border-top:2px solid var(--ink);padding-top:20px}
.fk-sources h2{margin:0;font-size:15px;font-weight:600;color:var(--brown);letter-spacing:0}
.fk-sources ol{margin:12px 0 0;padding-left:20px;font-size:15px;line-height:1.6;color:var(--body)}
.fk-sources li{margin:8px 0}
.fk-sources a{color:var(--red);font-weight:600;word-break:break-word}
.fk-disclaimer{
  margin:26px 0 0;background:var(--page);border-radius:22px;padding:22px 26px;
  font-size:14.5px;line-height:1.6;color:var(--body);
}
.fk-disclaimer b{color:var(--ink)}
.fk-disclaimer p{margin:10px 0 0;font-size:14.5px;line-height:1.6;color:var(--body)}
.fk-disclaimer p:first-child{margin-top:0}

/* ---------- Opt-in ---------- */
.fk-optin{margin:40px 0 52px;background:var(--orange);border-radius:28px;padding:clamp(26px,3.5vw,34px) clamp(24px,3.5vw,36px);color:var(--ink)}
.fk-optin-label{display:flex;align-items:center;gap:9px;font-size:14.5px;font-weight:600}
.fk-optin-label img{width:18px;height:18px;flex:none}
.fk-optin h2{margin:10px 0 0;font-size:clamp(21px,2.6vw,26px);font-weight:700;line-height:1.12;letter-spacing:-.015em;max-width:20em}
.fk-optin p{margin:10px 0 0;font-size:15.5px;line-height:1.5;color:var(--lead-orange);max-width:44em}
.fk-form{display:grid;grid-template-columns:1fr auto;gap:10px;margin-top:22px}
.fk-form input[type=email]{font-size:15.5px;padding:13px 18px;border:0;border-radius:999px;background:var(--cream);color:var(--ink);width:100%;min-width:0}
.fk-form input[type=email]::placeholder{color:#8B7B66}
.fk-btn{
  font-size:15.5px;font-weight:600;padding:13px 26px;border:0;border-radius:999px;
  background:var(--ink);color:var(--cream);cursor:pointer;
  display:inline-flex;align-items:center;justify-content:center;gap:8px;white-space:nowrap;
}
.fk-btn img{width:16px;height:16px;flex:none}
.fk-btn:hover{opacity:.86}
.fk-consent{display:flex;gap:10px;align-items:flex-start;margin-top:14px;font-size:13px;line-height:1.5;color:var(--lead-orange)}
.fk-consent input{margin:2px 0 0;flex:none;width:16px;height:16px;accent-color:var(--ink)}
.fk-consent a{text-decoration:underline;font-weight:600}
.fk-fine{margin-top:12px;font-size:13px;line-height:1.5;color:var(--on-orange)}
.fk-form-msg{margin-top:10px;font-size:13.5px;font-weight:600;min-height:1em}
.fk-form-msg[data-state=err]{color:#7A1F10}
.fk-form-msg[data-state=ok]{color:var(--ink)}

/* ---------- Related ---------- */
.fk-related{margin:0 0 8px}
.fk-related-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:26px;margin-top:18px}
.fk-card .fk-circle{width:110px;margin-bottom:14px}
.fk-card-title{font-size:19px;font-weight:700;line-height:1.14;letter-spacing:-.01em;text-wrap:pretty}

/* ---------- Category / grid pages ---------- */
.fk-band{background:var(--ink);color:var(--cream);padding:clamp(30px,4.5vw,44px) var(--pad)}
.fk-band h1{margin:16px 0 0;font-size:clamp(30px,4.4vw,44px);font-weight:700;line-height:1.03;letter-spacing:-.02em}
.fk-band p{margin:14px 0 0;font-size:17.5px;line-height:1.6;color:var(--on-dark);max-width:44em}
.fk-band--orange{background:var(--orange);color:var(--ink)}
.fk-band--orange p{color:var(--lead-orange)}
.fk-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:34px 26px;margin-top:22px}
.fk-grid .fk-circle{width:130px;margin-bottom:14px}
.fk-grid-title{margin-top:6px;font-size:21px;font-weight:700;line-height:1.12;letter-spacing:-.015em;text-wrap:pretty}
.fk-grid-ex{margin-top:9px;font-size:15px;line-height:1.55;color:var(--body)}
.fk-grid-meta{margin-top:9px;font-size:13px;font-weight:500;color:var(--brown)}
.fk-cats{display:flex;flex-wrap:wrap;gap:10px;margin-top:18px}
.fk-cat-chip{
  display:inline-flex;align-items:center;gap:8px;border:2px solid var(--ink);
  border-radius:999px;padding:9px 16px;font-size:14.5px;font-weight:600;
}
.fk-cat-chip img{width:16px;height:16px;flex:none}
.fk-cat-chip[aria-current="page"]{background:var(--ink);color:var(--cream)}

/* ---------- Legal / prose pages ---------- */
.fk-prose{max-width:760px;margin:0 auto;padding:clamp(30px,4.5vw,44px) var(--pad) 0}
.fk-prose h2{margin:34px 0 0;font-size:22px;font-weight:700;letter-spacing:-.01em;color:var(--ink)}
.fk-prose h3{margin:24px 0 0;font-size:17.5px;font-weight:700;color:var(--ink)}
.fk-prose p{margin:12px 0 0;font-size:17px;line-height:1.66;color:var(--body)}
.fk-prose ul{margin:12px 0 0;padding-left:22px;font-size:17px;line-height:1.66;color:var(--body)}
.fk-prose li{margin:6px 0}
.fk-prose li::marker{color:var(--red)}
.fk-prose a{color:var(--red);font-weight:600;text-decoration:underline;text-underline-offset:2px}
.fk-prose strong{color:var(--ink)}
.fk-vat{
  margin:26px 0 0;background:var(--amber);border-radius:22px;
  padding:26px 30px;border-left:10px solid var(--red);
}
.fk-vat-label{font-size:12px;letter-spacing:.12em;text-transform:uppercase;font-weight:600;color:var(--on-orange)}
.fk-vat-num{display:block;margin-top:6px;font-size:clamp(28px,4.5vw,34px);font-weight:700;letter-spacing:-.02em;color:var(--ink);line-height:1.1}
.fk-vat-sub{margin-top:14px;font-size:16px;line-height:1.6;color:var(--ink)}
.fk-vat-sub b{font-weight:700}
.fk-contact{margin:22px 0 0;display:grid;grid-template-columns:repeat(2,1fr);gap:16px}
.fk-contact div{border:2px solid var(--ink);border-radius:22px;padding:20px 22px}
.fk-contact dt{font-size:12px;letter-spacing:.1em;text-transform:uppercase;font-weight:600;color:var(--brown)}
.fk-contact dd{margin:7px 0 0;font-size:17.5px;font-weight:600;color:var(--ink);word-break:break-word}
.fk-contact a{color:var(--red)}

/* ---------- Thank you ---------- */
.fk-center{max-width:640px;margin:0 auto;padding:clamp(40px,7vw,72px) var(--pad);text-align:center}
.fk-center .fk-stat-circle{margin:0 auto 26px}
.fk-center h1{margin:0;font-size:clamp(28px,4.4vw,42px);font-weight:700;line-height:1.05;letter-spacing:-.02em}
.fk-center p{margin:16px 0 0;font-size:17.5px;line-height:1.62;color:var(--body)}

/* ---------- Footer ---------- */
.fk-footer{background:var(--ink);color:var(--on-dark);padding:34px var(--pad) 32px;margin-top:clamp(40px,6vw,64px)}
.fk-footer-top{display:flex;justify-content:space-between;align-items:center;gap:20px;flex-wrap:wrap}
.fk-footer-brand{display:flex;align-items:center;gap:10px;flex-wrap:wrap}
.fk-footer-dot{width:20px;height:20px;border-radius:50%;background:var(--orange);flex:none}
.fk-footer-brand strong{font-size:15px;font-weight:600;color:var(--cream)}
.fk-footer-brand span{font-size:13.5px}
.fk-footer-links{display:flex;gap:20px;font-size:14px;flex-wrap:wrap}
.fk-footer-legal{
  margin-top:22px;padding-top:20px;border-top:1px solid #40342A;
  font-size:13px;line-height:1.6;max-width:70em;
}
.fk-footer-legal p{margin:0 0 8px}
.fk-footer-legal p:last-child{margin-bottom:0}

/* ---------- Cookie banner ---------- */
.fk-cookie{
  position:fixed;left:12px;right:12px;bottom:12px;z-index:60;
  background:var(--ink);color:var(--cream);border-radius:22px;
  padding:22px 26px;max-width:660px;margin-inline:auto;
  box-shadow:0 12px 40px rgba(42,33,24,.3);
  display:none;
}
.fk-cookie.is-on{display:block}
.fk-cookie h2{margin:0;font-size:17px;font-weight:700}
.fk-cookie p{margin:8px 0 0;font-size:14px;line-height:1.55;color:var(--on-dark)}
.fk-cookie p a{color:var(--amber);text-decoration:underline}
.fk-cookie-actions{display:flex;gap:10px;margin-top:16px;flex-wrap:wrap}
.fk-btn--ghost{background:none;color:var(--cream);border:2px solid #56463A}
.fk-btn--amber{background:var(--amber);color:var(--ink)}

/* ---------- Responsive ---------- */
@media (max-width:1000px){
  .fk-hero-grid{grid-template-columns:1fr;gap:30px}
  .fk-hero-media{width:min(360px,72vw);margin-inline:0}
  .fk-related-grid,.fk-grid{grid-template-columns:repeat(2,1fr)}
}
@media (max-width:760px){
  .fk-nav{display:none;width:100%;flex-direction:column;align-items:flex-start;gap:16px;padding-top:6px}
  .fk-nav.is-open{display:flex}
  .fk-burger{display:block;order:2}
  .fk-brand{order:1}
  .fk-nav{order:3}
  .fk-header{padding-block:16px}
  .fk-row{grid-template-columns:72px 1fr;gap:18px;padding:20px 0}
  .fk-row .fk-circle{width:72px}
  .fk-row-arrow{display:none}
  .fk-stat{grid-template-columns:1fr;text-align:left}
  .fk-stat-circle{width:120px;height:120px}
  .fk-stat-num{font-size:26px}
  .fk-form{grid-template-columns:1fr}
  .fk-contact{grid-template-columns:1fr}
  .fk-footer-top{flex-direction:column;align-items:flex-start}
  .fk-box{padding:20px 22px}
  .fk-disclosure{font-size:12px}
}
@media (max-width:560px){
  .fk-related-grid,.fk-grid{grid-template-columns:1fr}
  .fk-card .fk-circle,.fk-grid .fk-circle{width:96px}
}
@media print{.fk-cookie,.fk-optin,.fk-burger{display:none!important}}

/* ---------- Article header with circular lead image ---------- */
.fk-art-head-grid{display:grid;grid-template-columns:1fr 260px;gap:44px;align-items:center;max-width:1100px}
.fk-art-head-grid .fk-circle{width:260px;background:#3C3025}
.fk-art-tag{
  display:inline-block;margin-top:14px;font-size:12.5px;font-weight:600;
  letter-spacing:.06em;text-transform:uppercase;color:var(--amber);
  border:1px solid #56463A;border-radius:999px;padding:5px 12px;
}
@media (max-width:860px){
  .fk-art-head-grid{grid-template-columns:1fr;gap:26px}
  .fk-art-head-grid .fk-circle{width:min(200px,52vw)}
}