/* Steuerberater Lorenz Sawatzki – Stylesheet
   Farben: Schwarz/Weiss, Akzent #008080 (Kanzlei-CI) */
:root{
  --ink:#1a1a1a; --ink-2:#5a5a5a; --bg:#fff; --bg-alt:#f5f7f7; --line:#dfe5e5;
  --accent:#008080; --accent-dark:#006666; --accent-soft:#e6f2f2;
  --font:-apple-system,BlinkMacSystemFont,"Segoe UI",Inter,Roboto,"Helvetica Neue",Arial,sans-serif;
  --w:1120px; --w-narrow:760px; --r:4px;
}
*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
body{margin:0;font-family:var(--font);font-size:1.0625rem;line-height:1.6;color:var(--ink);background:var(--bg);font-variant-numeric:tabular-nums}
img{max-width:100%;height:auto;display:block}
a{color:var(--accent-dark);text-underline-offset:3px}
a:hover{color:var(--accent)}
:focus-visible{outline:3px solid var(--accent);outline-offset:3px}
h1,h2,h3{line-height:1.2;margin:0 0 .6em;font-weight:700;letter-spacing:-.01em}
h1{font-size:clamp(2rem,4.2vw,2.75rem)}
h2{font-size:clamp(1.5rem,3vw,1.875rem)}
h3,.h3{font-size:1.2rem}
p{margin:0 0 1em}
.wrap{max-width:var(--w);margin:0 auto;padding:0 24px}
.narrow{max-width:var(--w-narrow)}
.sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}
.skip{position:absolute;left:-9999px;top:0;background:var(--accent);color:#fff;padding:10px 16px;z-index:100}
.skip:focus{left:16px;top:16px}

/* Header */
.site-header{position:sticky;top:0;z-index:50;background:rgba(255,255,255,.97);border-bottom:2px solid var(--accent)}
.header-inner{display:flex;align-items:center;justify-content:space-between;min-height:72px;gap:24px}
.brand{display:flex;flex-direction:column;text-decoration:none;color:var(--ink);line-height:1.15}
.brand-name{font-weight:700;font-size:1.2rem;letter-spacing:.01em}
.brand-sub{font-size:.8rem;color:var(--accent-dark);text-transform:uppercase;letter-spacing:.14em}
.main-nav ul{display:flex;align-items:center;gap:28px;list-style:none;margin:0;padding:0}
.main-nav a{color:var(--ink);text-decoration:none;font-size:.97rem;padding:6px 0;border-bottom:2px solid transparent}
.main-nav a:hover,.main-nav a[aria-current=page]{border-bottom-color:var(--accent);color:var(--ink)}
.main-nav a.btn{border:0;color:#fff;padding:10px 18px}
.nav-toggle{display:none;background:none;border:0;padding:10px;cursor:pointer}
.bars,.bars::before,.bars::after{display:block;width:24px;height:2px;background:var(--ink);position:relative;transition:transform .2s}
.bars::before,.bars::after{content:"";position:absolute;left:0}
.bars::before{top:-7px}.bars::after{top:7px}
.nav-toggle[aria-expanded=true] .bars{background:transparent}
.nav-toggle[aria-expanded=true] .bars::before{transform:translateY(7px) rotate(45deg)}
.nav-toggle[aria-expanded=true] .bars::after{transform:translateY(-7px) rotate(-45deg)}

/* Buttons */
.btn{display:inline-block;background:var(--accent);color:#fff;text-decoration:none;font-weight:600;padding:14px 26px;border-radius:var(--r);border:0;cursor:pointer;font:inherit;font-weight:600;transition:background .15s}
.btn:hover{background:var(--accent-dark);color:#fff}
.btn-small{padding:10px 18px;font-size:.95rem}
.btn-light{background:#fff;color:var(--accent-dark)}
.btn-light:hover{background:var(--accent-soft);color:var(--accent-dark)}
.link-arrow{font-weight:600;text-decoration:none;color:var(--accent-dark)}
.link-arrow::after{content:" →"}
.link-arrow:hover{text-decoration:underline}

/* Breadcrumb */
.breadcrumb{font-size:.875rem;color:var(--ink-2);padding-top:20px}
.breadcrumb a{color:var(--ink-2)}

/* Hero */
.hero{padding:64px 0 56px}
.hero-inner{display:grid;gap:48px;align-items:center}
.hero-split .hero-inner{grid-template-columns:1.25fr .75fr}
.hero-text{max-width:720px}
.eyebrow{color:var(--accent-dark);font-weight:600;text-transform:uppercase;letter-spacing:.12em;font-size:.82rem;margin-bottom:14px}
.lead{font-size:1.2rem;color:#333;max-width:640px}
.hero-actions{display:flex;flex-wrap:wrap;align-items:center;gap:24px;margin-top:28px}
.hero-img{margin:0;position:relative}
.hero-img img{width:100%;aspect-ratio:4/5;object-fit:cover;border-radius:var(--r)}
.hero-img::before{content:"";position:absolute;left:-14px;bottom:-14px;width:60%;height:60%;border-left:2px solid var(--accent);border-bottom:2px solid var(--accent);z-index:-1}

/* Hero-Panel (statt Foto) */
.hero-panel{border:1px solid var(--line);border-top:3px solid var(--accent);background:var(--bg-alt);padding:28px 30px;border-radius:var(--r)}
.hp-title{font-size:.8rem;text-transform:uppercase;letter-spacing:.12em;color:var(--accent-dark);font-weight:700;margin-bottom:14px}
.hero-panel dl{margin:0}
.hero-panel dl div{padding:12px 0;border-bottom:1px solid var(--line)}
.hero-panel dl div:last-child{border-bottom:0;padding-bottom:0}
.hero-panel dt{font-size:.85rem;color:var(--ink-2)}
.hero-panel dd{margin:2px 0 0;font-weight:600}

/* Trust bar */
.trust{border-top:1px solid var(--line);border-bottom:1px solid var(--line);background:var(--bg-alt)}
.trust-inner{display:grid;grid-template-columns:repeat(4,1fr);gap:24px;padding-top:22px;padding-bottom:22px}
.trust p{margin:0;display:flex;flex-direction:column;font-size:.92rem;color:var(--ink-2);padding-left:14px;border-left:2px solid var(--accent)}
.trust strong{color:var(--ink);font-size:1rem}

/* Sections */
.section{padding:72px 0}
.section.alt{background:var(--bg-alt)}
.rule{display:block;width:56px;height:2px;background:var(--accent);margin-bottom:20px}
.intro{font-size:1.1rem;color:#333;max-width:680px;margin-bottom:32px}
.check{list-style:none;padding:0;margin:0 0 1.2em}
.check li{position:relative;padding-left:30px;margin-bottom:.55em}
.check li::before{content:"";position:absolute;left:4px;top:.5em;width:12px;height:7px;border-left:2px solid var(--accent);border-bottom:2px solid var(--accent);transform:rotate(-45deg)}

.features{display:grid;grid-template-columns:repeat(4,1fr);gap:32px}
.features h3{font-size:1.08rem}
.features p{color:#333;margin:0}
.features>div{border-top:1px solid var(--line);padding-top:18px}

.cards{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}
.card{display:flex;flex-direction:column;background:#fff;border:1px solid var(--line);border-radius:var(--r);padding:26px;text-decoration:none;color:var(--ink);transition:border-color .15s,transform .15s}
.card:hover{border-color:var(--accent);color:var(--ink);transform:translateY(-2px)}
.card h3{font-size:1.1rem}
.card p{color:#444;flex:1;margin-bottom:16px}
.card-more{color:var(--accent-dark);font-weight:600;font-size:.93rem}
.leistungen .cards{grid-template-columns:repeat(4,1fr)}

/* Timeline */
.timeline{list-style:none;margin:8px 0 0;padding:0;display:grid;grid-template-columns:repeat(5,1fr);gap:0;counter-reset:tl}
.timeline li{position:relative;padding:34px 18px 0 0}
.timeline li::before{content:"";position:absolute;top:8px;left:0;right:0;height:2px;background:var(--line)}
.timeline li::after{content:"";position:absolute;top:2px;left:0;width:14px;height:14px;border-radius:50%;background:#fff;border:2px solid var(--accent)}
.timeline li:first-child::after{background:var(--accent)}
.tl-phase{display:block;font-size:.8rem;text-transform:uppercase;letter-spacing:.1em;color:var(--accent-dark);font-weight:700;margin-bottom:6px}
.timeline h3{font-size:1.05rem;margin-bottom:.4em}
.timeline p{font-size:.95rem;color:#444;margin:0}

/* Steps */
.steps{list-style:none;padding:0;margin:0;display:grid;grid-template-columns:repeat(4,1fr);gap:28px;counter-reset:st}
.steps-plain{grid-template-columns:repeat(3,1fr)}
.steps li{counter-increment:st;border-top:2px solid var(--accent);padding-top:16px}
.steps li::before{content:counter(st,decimal-leading-zero);display:block;font-size:1.6rem;font-weight:700;color:var(--accent);margin-bottom:6px}
.steps p{color:#444;margin:0}

/* FAQ */
.faq details{border-bottom:1px solid var(--line);padding:4px 0}
.faq summary{cursor:pointer;font-weight:600;padding:16px 36px 16px 0;list-style:none;position:relative}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";position:absolute;right:4px;top:12px;font-size:1.5rem;color:var(--accent);font-weight:400}
.faq details[open] summary::after{content:"–"}
.faq details p{color:#333;padding-right:36px}

/* CTA */
.cta{background:var(--accent-soft);color:var(--ink);padding:56px 0;border-top:1px solid var(--line)}
.cta-inner{display:flex;justify-content:space-between;align-items:center;gap:32px;flex-wrap:wrap}
.cta h2{margin-bottom:.3em}
.cta p{color:var(--ink-2);margin:0;max-width:560px}
.cta-actions{display:flex;align-items:center;gap:24px;flex-wrap:wrap}
.cta-tel{color:var(--accent-dark);font-weight:600;text-decoration:none;border-bottom:1px solid var(--accent)}
.cta-tel:hover{color:var(--accent)}
.cta .btn-light{background:var(--accent);color:#fff}
.cta .btn-light:hover{background:var(--accent-dark);color:#fff}

/* Contact */
.contact-grid{display:grid;grid-template-columns:1.6fr .9fr;gap:56px;align-items:start}
.form{display:grid;grid-template-columns:1fr 1fr;gap:20px}
.field{display:flex;flex-direction:column;margin:0;border:0;padding:0;min-width:0}
.field-full{grid-column:1/-1}
label,legend{font-weight:600;font-size:.95rem;margin-bottom:6px}
input[type=text],input[type=email],input[type=tel],select,textarea{font:inherit;color:var(--ink);background:#fff;border:1px solid #b9c4c4;border-radius:var(--r);padding:12px 14px;width:100%}
input:focus,select:focus,textarea:focus{border-color:var(--accent);outline:2px solid var(--accent-soft)}
input[aria-invalid=true],textarea[aria-invalid=true]{border-color:#b00020}
.chips{display:flex;flex-wrap:wrap;gap:10px}
.chip{font-weight:400;margin:0;cursor:pointer}
.chip input{position:absolute;opacity:0}
.chip span{display:inline-block;border:1px solid #b9c4c4;border-radius:999px;padding:7px 14px;font-size:.92rem}
.chip input:checked+span{background:var(--accent);border-color:var(--accent);color:#fff}
.chip input:focus-visible+span{outline:3px solid var(--accent);outline-offset:2px}
.consent{display:flex;gap:10px;font-weight:400;align-items:flex-start}
.consent input{margin-top:5px;accent-color:var(--accent);width:18px;height:18px;flex:none}
.hint{font-size:.875rem;color:var(--ink-2);margin:8px 0 0}
.hp{position:absolute;left:-10000px;width:1px;height:1px;overflow:hidden}
.form-error{grid-column:1/-1;background:#fdecee;border-left:3px solid #b00020;padding:12px 16px;margin:0}
.contact-aside{background:var(--bg-alt);border-top:2px solid var(--accent);padding:28px}
.contact-aside a{word-break:break-word}

/* CV / legal */
.cv{list-style:none;padding:0;margin:0}
.cv li{display:grid;grid-template-columns:110px 1fr;gap:16px;padding:12px 0;border-bottom:1px solid var(--line)}
.cv span{color:var(--accent-dark);font-weight:700}
.legal h1{margin-bottom:1em}
.legal h2{font-size:1.2rem;margin-top:1.8em}
.note{background:#fff7e0;border-left:3px solid #c99700;padding:10px 14px}
.footnote{font-size:.8rem;line-height:1.5;color:#6b6f76;margin:0;padding-top:10px;border-top:1px solid var(--line)}

/* Footer */
.site-footer{background:var(--accent);color:#fff;padding:56px 0 24px;font-size:.95rem}
.site-footer a{color:#fff}
.site-footer a:hover{color:#e6f2f2}
.footer-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:32px}
.f-title{font-weight:700;margin-bottom:.5em;letter-spacing:.02em}
.footer-bottom{display:flex;justify-content:space-between;flex-wrap:wrap;gap:12px;border-top:1px solid rgba(255,255,255,.35);margin-top:32px;padding-top:20px}
.footer-bottom p{margin:0}

/* Responsive */
@media (max-width:1000px){
  .features,.footer-grid{grid-template-columns:repeat(2,1fr)}
  .cards,.leistungen .cards{grid-template-columns:repeat(2,1fr)}
  .timeline{grid-template-columns:1fr;gap:0}
  .timeline li{padding:0 0 26px 34px}
  .timeline li::before{top:0;bottom:0;left:6px;right:auto;width:2px;height:auto}
  .timeline li::after{top:4px}
  .steps{grid-template-columns:repeat(2,1fr)}
  .trust-inner{grid-template-columns:repeat(2,1fr)}
}
@media (max-width:860px){
  .nav-toggle{display:block}
  .main-nav{position:absolute;top:100%;left:0;right:0;background:#fff;border-bottom:2px solid var(--accent);display:none}
  .main-nav.open{display:block}
  .main-nav ul{flex-direction:column;align-items:stretch;gap:0;padding:8px 24px 20px}
  .main-nav li a{display:block;padding:14px 0;border-bottom:1px solid var(--line)}
  .main-nav a.btn{margin-top:14px;text-align:center}
  .hero-split .hero-inner,.contact-grid{grid-template-columns:1fr}
  .hero-panel{max-width:520px}
}
@media (max-width:600px){
  body{font-size:1.03rem}
  .hero{padding:40px 0}
  .section{padding:52px 0}
  .features,.cards,.leistungen .cards,.steps,.steps-plain,.footer-grid,.form,.trust-inner{grid-template-columns:1fr}
  .cv li{grid-template-columns:1fr;gap:2px}
}
@media (prefers-reduced-motion:reduce){*{transition:none!important;scroll-behavior:auto!important}}
@media print{.site-header,.cta,.site-footer,.nav-toggle{display:none}}

/* Sechsspaltiger Zeitstrahl */
.timeline-6{grid-template-columns:repeat(6,1fr)}
@media (max-width:1000px){.timeline-6{grid-template-columns:1fr}}