/* Ratgeber-Artikel im Schreibtisch-Stil (Pilot „Gründungszuschuss 2026“, 24.09.2026).
   Lädt nach site.css und gz-seite.css. Klassen .rg-* (Artikel), .rr-* (Rechner). Gebaut mit vorlagen/ratgeber-checks/pilot-gz/. */
/* Ratgeber-Artikel im Schreibtisch-Stil (Pilot GZ, Runde 1, 24.09.2026) */
.rg-a,.rg-lesen{font-family:-apple-system,BlinkMacSystemFont,"Segoe UI",Helvetica,Arial,sans-serif;color:#191b1d;-webkit-font-smoothing:antialiased;
  --rg-text:rgba(25,27,29,.76);--rg-leise:rgba(25,27,29,.55);--rg-navy:#174a78;--rg-line:rgba(60,45,25,.13)}
.rg-a *,.rg-lesen *{box-sizing:border-box}
.rg-a{position:relative;isolation:isolate;background:#fbf9f5}
.rg-a__inner,.rg-lesen__inner{position:relative;z-index:2;width:min(calc(100% - 40px),1240px);margin:0 auto}
.rg-krumen{display:flex;flex-wrap:wrap;gap:4px 8px;margin:0 0 clamp(22px,2.4vw,32px);font-size:13px;color:var(--rg-leise)}
.rg-krumen a{color:inherit;text-decoration:none}.rg-krumen a:hover{text-decoration:underline;text-underline-offset:3px}
.rg-label{margin:0 0 14px;font-size:13.5px;font-weight:650;color:var(--rg-navy)}
.rg-h1{margin:0;font-family:'Plus Jakarta Sans',-apple-system,sans-serif;font-weight:800;letter-spacing:-.03em;line-height:1.04;color:#161513;
  font-size:clamp(36px,3.35vw,50px)}
.rg-h1 span{display:block}.rg-h1 .rg-h1b{color:#17456e}
.rg-lead{margin:22px 0 0;max-width:34em;font-size:clamp(17px,1.3vw,19px);line-height:1.6;color:var(--rg-text);text-wrap:pretty}
.rg-autor{display:flex;align-items:center;gap:12px;margin-top:24px;padding-top:18px;border-top:1px solid var(--rg-line)}
.rg-autor img{width:44px;height:44px;border-radius:50%;object-fit:cover;flex:none}
.rg-autor p{margin:0;font-size:14.5px;line-height:1.45;color:var(--rg-text)}
.rg-autor b{font-weight:650;color:#191b1d}.rg-autor span{color:var(--rg-leise)}
.rg-bild picture,.rg-bild img{display:block;width:100%;height:100%}.rg-bild img{object-fit:cover}
.rg-hand{font-family:"Bradley Hand","Segoe Print",cursive;font-weight:700;color:#1f5a96}
.rg-papier,.rg-toc{border-radius:3px;background:linear-gradient(158deg,#fff 0%,#fefdfb 55%,#f8f5f0 100%);
  box-shadow:0 0 0 1px rgba(60,45,25,.05),0 1px 2px rgba(60,45,25,.06),-3px 6px 14px -6px rgba(60,45,25,.14),-16px 28px 44px -26px rgba(60,45,25,.34)}

/* ── A „Randlos“ ── */
.rg-a--a .rg-bild{position:absolute;inset:0 0 auto;z-index:0;height:100%;min-height:clamp(560px,46vw,700px)}
.rg-a--a .rg-bild img{object-position:100% 42%}
.rg-a--a::after{content:"";position:absolute;inset:0;z-index:1;pointer-events:none;
  background:linear-gradient(90deg,rgba(251,249,245,.9) 0,rgba(251,249,245,.72) 34%,rgba(251,249,245,0) 56%),
             linear-gradient(180deg,rgba(247,242,234,.8) 0,rgba(247,242,234,0) 130px),
             linear-gradient(180deg,rgba(251,249,245,0) calc(100% - 90px),#fbf9f5 100%)}
.rg-a--a .rg-a__inner{padding:clamp(128px,10.5vw,152px) 0 clamp(64px,6vw,96px);min-height:clamp(560px,46vw,700px)}
.rg-a--a .rg-a__text{max-width:min(600px,48%)}
@media (max-width:980px){
  .rg-a--a{display:flex;flex-direction:column}
  .rg-a--a .rg-bild{position:relative;inset:auto;height:min(62vw,540px);min-height:0}
  .rg-a--a::after{background:linear-gradient(180deg,rgba(247,242,234,.8) 0,rgba(247,242,234,0) 110px),
    linear-gradient(180deg,rgba(251,249,245,0) calc(min(62vw,540px) - 110px),#fbf9f5 min(62vw,540px))}
  .rg-a--a .rg-a__inner{min-height:0;padding:0 0 56px;margin-top:-20px}
  .rg-a--a .rg-a__text{max-width:640px}
}
@media (max-width:639.98px){ .rg-a--a .rg-bild{height:96vw} .rg-a--a::after{background:linear-gradient(180deg,rgba(247,242,234,.8) 0,rgba(247,242,234,0) 110px),linear-gradient(180deg,rgba(251,249,245,0) calc(96vw - 110px),#fbf9f5 96vw)} }

/* ── B „Auf einen Blick“ ── */

.rg-blick__kopf{display:flex;justify-content:space-between;align-items:baseline;gap:10px;margin:0 0 4px;padding-bottom:10px;border-bottom:1px solid rgba(23,74,120,.3);font-size:15px;font-weight:700}
.rg-blick__kopf i{font-size:13px;font-weight:600;font-style:normal;color:#174a78}
.rg-blick__liste{margin:0}
.rg-blick__liste div{display:grid;grid-template-columns:128px 1fr;gap:12px;padding:10px 0;border-top:1px solid rgba(60,45,25,.1)}
.rg-blick__liste div:first-child{border-top:0}
.rg-blick__liste dt{font-size:13.5px;font-weight:650;color:#174a78;line-height:1.45}
.rg-blick__liste dd{margin:0;font-size:14.5px;line-height:1.45;color:var(--rg-text)}
@media (max-width:639.98px){ .rg-blick__liste div{grid-template-columns:1fr;gap:2px} }

/* ── C „Abzug“ ── */

/* ── Lesefläche (bei allen gleich) ── */
.rg-lesen{background:#fbf9f5;width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw)}
.rg-lesen__inner{display:grid;grid-template-columns:minmax(0,700px) minmax(260px,300px);justify-content:space-between;gap:40px clamp(48px,7vw,120px);
  align-items:start;padding:clamp(24px,3vw,40px) 0 clamp(56px,5vw,80px)}
.rg-rand{grid-column:2;grid-row:1;align-self:stretch}
.rg-text{grid-column:1;grid-row:1}
.rg-toc{position:sticky;top:104px;padding:18px 22px 14px;transform:rotate(.6deg)}
.rg-toc__kopf{display:block;margin:0 0 6px;padding-bottom:10px;border-bottom:1px solid rgba(23,74,120,.3);font-size:15px;font-weight:700;list-style:none;pointer-events:none}
.rg-toc__kopf::-webkit-details-marker{display:none}
.rg-toc__zahl{display:none}
.rg-toc ol{list-style:none;margin:0;padding:0}
.rg-toc li a{display:flex;gap:10px;padding:7px 0;font-size:14.5px;line-height:1.4;color:var(--rg-text);text-decoration:none;border-top:1px solid rgba(60,45,25,.08)}
.rg-toc li:first-child a{border-top:0}
.rg-toc li a span{flex:none;width:20px;font-size:13px;font-style:italic;font-weight:600;color:#174a78;line-height:1.55}
.rg-toc li a:hover{color:#191b1d}
.rg-toc__fuss{margin:10px 0 0;padding-top:10px;border-top:1px dashed rgba(23,74,120,.3);font-size:13.5px;color:var(--rg-leise)}
.rg-toc__fuss a{font-weight:650;color:#174a78;text-decoration:underline;text-decoration-color:rgba(23,74,120,.35);text-underline-offset:3px}
.rg-text section{scroll-margin-top:100px}
.rg-text section + section{margin-top:clamp(40px,4vw,56px)}
.rg-h2{margin:0 0 16px;font-family:'Plus Jakarta Sans',-apple-system,sans-serif;font-weight:800;font-size:clamp(24px,2.1vw,30px);letter-spacing:-.025em;line-height:1.18;color:#161513;hyphens:manual;-webkit-hyphens:manual;text-wrap:balance}
.rg-text p{margin:0 0 1.05em;font-size:17px;line-height:1.72;color:var(--rg-text)}
.rg-text p b,.rg-liste b{font-weight:650;color:#191b1d}
.rg-liste{list-style:none;margin:4px 0 1.2em;padding:0}
.rg-liste li{position:relative;padding:12px 0 12px 28px;border-top:1px solid var(--rg-line);font-size:16.5px;line-height:1.62;color:var(--rg-text)}
.rg-liste li::before{content:"";position:absolute;left:4px;top:22px;width:9px;height:9px;border-radius:50%;border:1.5px solid #1f5a96}
.rg-tabelle{width:100%;margin:6px 0 20px;border-collapse:collapse;font-size:15.5px;line-height:1.5}
.rg-tabelle th,.rg-tabelle td{padding:12px 14px 12px 0;text-align:left;vertical-align:top;border-top:1px solid var(--rg-line);color:var(--rg-text)}
.rg-tabelle thead th{border-top:0;padding-top:0;font-size:13.5px;font-weight:650;color:#174a78}
.rg-tabelle tbody th{font-weight:650;color:#191b1d;width:70px}
@media (max-width:980px){
  .rg-lesen__inner{grid-template-columns:minmax(0,1fr)}
  .rg-rand{grid-column:1;grid-row:1}
  .rg-text{grid-row:2}
  .rg-toc{position:static;transform:none;max-width:560px;padding:14px 18px}
  .rg-toc__kopf{pointer-events:auto;cursor:pointer;display:flex;justify-content:space-between;align-items:center;margin:0;padding:0;border:0}
  .rg-toc__kopf::after{content:"+";font-size:20px;font-weight:500;color:#174a78}
  .rg-toc[open] .rg-toc__kopf{margin-bottom:6px;padding-bottom:10px;border-bottom:1px solid rgba(23,74,120,.3)}
  .rg-toc[open] .rg-toc__kopf::after{content:"–"}
  .rg-toc__zahl{display:inline;font-weight:400;color:var(--rg-leise)}
}
@media (max-width:639.98px){
  .rg-h1{font-size:clamp(30px,8.4vw,36px)}
  .rg-text p{font-size:16.5px;line-height:1.68}
  .rg-tabelle{font-size:14.5px}
  .rg-tabelle tbody th{width:56px}
  .rg-tabelle th,.rg-tabelle td{hyphens:auto;-webkit-hyphens:auto}
}
@media (max-width:379.98px){ .rg-tabelle{font-size:14px} .rg-tabelle th,.rg-tabelle td{padding-right:8px} .rg-tabelle tbody th{width:48px} }

/* Runde 2: Bausteine im Text (gemeinsam) */
.rg-text .rg-bau{position:relative;margin:28px 0 30px}
.rg-text > .rg-ueber{margin-top:0;margin-bottom:clamp(40px,4vw,56px)}
.rg-bau__kopf{display:flex;justify-content:space-between;align-items:baseline;gap:12px;margin:0 0 6px!important;font-size:15px!important;font-weight:700;line-height:1.3!important;color:#191b1d!important}
.rg-bau__kopf em{font-style:normal;font-size:13px;font-weight:600;color:#174a78}
.rg-band{display:none}
.rg-ueber .rg-blick__liste div{display:grid;grid-template-columns:140px 1fr;gap:14px;padding:10px 0;border-top:1px solid rgba(60,45,25,.1)}
.rg-ueber .rg-blick__liste div:first-child{border-top:0}
.rg-ueber .rg-blick__liste dt{font-size:14px;font-weight:650;color:#174a78;line-height:1.5}
.rg-ueber .rg-blick__liste dd{margin:0;font-size:15.5px;line-height:1.5;color:var(--rg-text)}
.rg-kasten p:not(.rg-bau__kopf){font-size:16px;line-height:1.65}
.rg-kasten p:last-child{margin-bottom:0}
.rg-tab .rg-tabelle{margin:0}
.rg-tabelle--phasen tbody th{width:78px}
.rg-tabelle--phasen td:nth-child(2){white-space:nowrap}
.rg-schritte{margin:0 0 8px;padding:0;list-style:none;counter-reset:s}
.rg-schritte li{position:relative;padding:12px 0 12px 44px;border-top:1px solid var(--rg-line);font-size:16.5px;line-height:1.62;color:var(--rg-text);counter-increment:s}
.rg-schritte li::before{content:counter(s);position:absolute;left:0;top:11px;width:28px;height:28px;border:1.5px solid #1f5a96;border-radius:50%;
  display:flex;align-items:center;justify-content:center;font-family:"Bradley Hand","Segoe Print",cursive;font-weight:700;font-size:16px;color:#1f5a96}
.rg-schritte b{font-weight:650;color:#191b1d}
.rg-beratung{display:flex;gap:16px;align-items:flex-start}
.rg-beratung__kopf{margin:0 0 6px!important;font-size:13.5px!important;font-weight:650;color:#174a78!important;line-height:1.3!important}
.rg-beratung__text{margin:0!important}
.rg-hinweis{display:flex;flex-wrap:wrap;align-items:center;gap:6px 10px;margin:8px 0 0!important;font-size:16px!important}
.rg-hinweis a{font-weight:650;color:#174a78;text-decoration:underline;text-decoration-color:rgba(23,74,120,.35);text-underline-offset:4px}
.rg-pfeil{display:none;width:44px;height:22px;flex:none}
.rg-text a{color:#174a78}

/* ── A „Zettel“ ── */
.rg-lesen .rg-ueber,.rg-lesen .rg-kasten,.rg-lesen .rg-tab{border-radius:3px;background:linear-gradient(158deg,#fff 0%,#fefdfb 55%,#f8f5f0 100%);
  box-shadow:0 0 0 1px rgba(60,45,25,.05),0 1px 2px rgba(60,45,25,.06),-3px 6px 14px -6px rgba(60,45,25,.14),-16px 28px 44px -26px rgba(60,45,25,.34)}
.rg-lesen .rg-ueber{padding:18px 24px 8px;transform:rotate(-.5deg)}
.rg-lesen .rg-ueber .rg-bau__kopf,.rg-lesen .rg-kasten .rg-bau__kopf{padding-bottom:10px;border-bottom:1px solid rgba(23,74,120,.3)}
.rg-lesen .rg-kasten{padding:22px 26px 20px;transform:rotate(.6deg);margin-left:12px;margin-right:-12px}
.rg-lesen .rg-kasten .rg-bau__kopf{margin-bottom:12px!important}
.rg-lesen .rg-band{display:block;position:absolute;z-index:2;left:50%;top:-12px;width:110px;height:26px;translate:-50% 0;rotate:-2.5deg;background:rgba(240,232,210,.8);box-shadow:0 1px 2px rgba(60,45,25,.12)}
.rg-lesen .rg-ueber .rg-band,.rg-lesen .rg-beratung .rg-band{display:none}
.rg-lesen .rg-tab{padding:16px 22px 6px;transform:rotate(-.3deg)}
.rg-lesen .rg-tab .rg-tabelle tbody tr:last-child th,.rg-lesen .rg-tab .rg-tabelle tbody tr:last-child td{padding-bottom:14px}
.rg-lesen .rg-beratung{padding:4px 0 4px}
.rg-lesen .rg-beratung__text{font-family:'Cormorant Garamond',Georgia,serif;font-style:italic;font-size:clamp(21px,1.7vw,24px)!important;line-height:1.42!important;color:#174a78!important}
.rg-lesen .rg-pfeil{display:block}

/* ── B „Stift“ ── */

/* ── C „Mappe“ ── */

@media (max-width:639.98px){
  .rg-ueber .rg-blick__liste div{grid-template-columns:1fr;gap:2px}
  .rg-lesen .rg-ueber,.rg-lesen .rg-kasten{padding-left:18px;padding-right:18px}
  .rg-lesen .rg-kasten{margin-left:4px;margin-right:-4px}
  .rg-lesen .rg-tab{padding:14px 14px 4px;margin-left:-6px;margin-right:-6px}
  .rg-tabelle--phasen tbody th{width:56px}
}

/* Runde 3: Rechenbeispiel, Was wann, Checkliste (gemeinsam) */
.rg-rechnung__zeilen{margin:4px 0 0}
.rg-rechnung__zeilen div{display:flex;flex-wrap:wrap;justify-content:space-between;align-items:baseline;gap:4px 16px;padding:11px 0;border-top:1px solid rgba(60,45,25,.1)}
.rg-rechnung__zeilen div:first-child{border-top:0}
.rg-rechnung__zeilen dt{font-size:16px;font-weight:650;color:#191b1d;line-height:1.4}
.rg-rechnung__zeilen dt small{display:block;font-size:14px;font-weight:400;color:var(--rg-leise)}
.rg-rechnung__zeilen dd{margin:0;font-family:'Plus Jakarta Sans',-apple-system,sans-serif;font-weight:800;font-size:19px;letter-spacing:-.02em;color:#191b1d;white-space:nowrap}
.rg-summe dd{font-size:23px;color:#174a78}
.rg-summe__zahl{position:relative;display:inline-block}
.rg-summe__kreis{display:none}
.rg-rechnung__noten{list-style:none;margin:14px 0 0;padding:12px 0 0;border-top:1px dashed rgba(23,74,120,.3)}
.rg-rechnung__noten li{padding:4px 0;font-size:15px;line-height:1.55;color:var(--rg-text)}
.rg-rechnung__noten b{font-weight:650;color:#191b1d}
.rg-zeit{list-style:none;margin:6px 0 0;padding:0}
.rg-zeit li{display:grid;grid-template-columns:190px 1fr;gap:16px;padding:10px 0;border-top:1px solid rgba(60,45,25,.1);font-size:15.5px;line-height:1.5}
.rg-zeit li:first-child{border-top:0}
.rg-zeit__wann{font-weight:650;color:#174a78}
.rg-zeit__was{color:var(--rg-text)}
.rg-check__liste{list-style:none;margin:4px 0 0;padding:0}
.rg-check__liste label{display:flex;gap:12px;align-items:flex-start;padding:9px 0;border-top:1px solid rgba(60,45,25,.1);font-size:15.5px;line-height:1.5;color:var(--rg-text);cursor:pointer}
.rg-check__liste li:first-child label{border-top:0}
.rg-check__liste input{position:absolute;opacity:0;width:1px;height:1px}
.rg-check__box{flex:none;position:relative;width:20px;height:20px;margin-top:1px;border:1.6px solid #1f5a96;border-radius:3px 5px 3px 4px;background:#fff}
.rg-check__liste input:checked + .rg-check__box::after{content:"";position:absolute;left:4px;top:-3px;width:8px;height:15px;border:solid #1f5a96;border-width:0 2.4px 2.4px 0;transform:rotate(40deg)}
.rg-check__liste input:checked ~ span:last-child{color:rgba(25,27,29,.5);text-decoration:line-through;text-decoration-color:rgba(31,90,150,.5)}
.rg-check__liste input:focus-visible + .rg-check__box{outline:2px solid #174a78;outline-offset:2px}
.rg-check__fuss{display:flex;flex-wrap:wrap;align-items:center;gap:8px 16px;margin:12px 0 0!important;padding-top:12px;border-top:1px dashed rgba(23,74,120,.3);font-size:13.5px!important;color:var(--rg-leise)!important}
.rg-check__druck{padding:8px 14px;border:1.5px solid #174a78;border-radius:9px;background:transparent;font:650 14.5px -apple-system,BlinkMacSystemFont,"Segoe UI",Helvetica,Arial,sans-serif;color:#174a78;cursor:pointer}
.rg-check__druck:hover{background:#174a78;color:#fff}
@media print{
  html.rg-druck body *{visibility:hidden}
  html.rg-druck .rg-check,html.rg-druck .rg-check *{visibility:visible}
  html.rg-druck .rg-check{position:absolute;left:0;top:0;width:100%;transform:none!important;box-shadow:none!important}
  html.rg-druck .rg-check__fuss{display:none}
}

/* ── A „Blätter“ ── */
.rg-lesen .rg-rechnung,.rg-lesen .rg-zeitplan,.rg-lesen .rg-check{border-radius:3px;background:linear-gradient(158deg,#fff 0%,#fefdfb 55%,#f8f5f0 100%);
  box-shadow:0 0 0 1px rgba(60,45,25,.05),0 1px 2px rgba(60,45,25,.06),-3px 6px 14px -6px rgba(60,45,25,.14),-16px 28px 44px -26px rgba(60,45,25,.34)}
.rg-lesen .rg-rechnung{padding:18px 24px 14px;transform:rotate(.5deg)}
.rg-lesen .rg-zeitplan{padding:18px 24px 10px;transform:rotate(-.4deg)}
.rg-lesen .rg-check{padding:18px 24px 14px;transform:rotate(.3deg)}
.rg-lesen .rg-bau__kopf{padding-bottom:10px;border-bottom:1px solid rgba(23,74,120,.3)}
.rg-lesen .rg-summe__kreis{display:block;position:absolute;left:-12px;top:-9px;width:calc(100% + 24px);height:calc(100% + 18px);overflow:visible;pointer-events:none}
.rg-lesen .rg-zeit li{position:relative;grid-template-columns:190px 1fr;padding-left:26px;border-top:0}
.rg-lesen .rg-zeit li::before{content:"";position:absolute;left:4px;top:16px;width:9px;height:9px;border:1.6px solid #1f5a96;border-radius:50%;background:#fff;z-index:1}
.rg-lesen .rg-zeit li::after{content:"";position:absolute;left:9px;top:28px;bottom:-14px;border-left:1.6px dashed rgba(31,90,150,.5)}
.rg-lesen .rg-zeit li:last-child::after{display:none}

/* ── B „Notizblock“ ── */

/* ── C „Kompakt“ ── */

@media (max-width:639.98px){
  .rg-zeit li{grid-template-columns:1fr;gap:2px}
  .rg-lesen .rg-zeit li{grid-template-columns:1fr}
  .rg-lesen .rg-rechnung,.rg-lesen .rg-zeitplan,.rg-lesen .rg-check{padding-left:18px;padding-right:18px}
  .rg-rechnung__zeilen dt small{font-size:13.5px}
}

/* Runde 4: Rechner (gemeinsam, auf Blatt wie Runde 3 A) */
.rr{padding:18px 24px 16px;border-radius:3px;background:linear-gradient(158deg,#fff 0%,#fefdfb 55%,#f8f5f0 100%);transform:rotate(-.3deg);
  box-shadow:0 0 0 1px rgba(60,45,25,.05),0 1px 2px rgba(60,45,25,.06),-3px 6px 14px -6px rgba(60,45,25,.14),-16px 28px 44px -26px rgba(60,45,25,.34)}
.rr .rg-bau__kopf{padding-bottom:10px;border-bottom:1px solid rgba(23,74,120,.3)}
.rr-form{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:4px 24px;margin:8px 0 0}
.rr-feld{display:flex;flex-direction:column;padding:10px 0}
.rr-feld label{font-size:14px;font-weight:650;color:#174a78;margin-bottom:6px}
.rr-eingabe{display:flex;align-items:baseline;gap:8px;border-bottom:1.6px solid rgba(25,27,29,.35)}
.rr-eingabe:focus-within{border-bottom-color:#174a78}
.rr-eingabe input{flex:1;min-width:0;padding:6px 0 7px;border:0;background:transparent;font:500 17px -apple-system,BlinkMacSystemFont,"Segoe UI",Helvetica,Arial,sans-serif;color:#191b1d;outline:none;-moz-appearance:textfield}
.rr-eingabe input::-webkit-outer-spin-button,.rr-eingabe input::-webkit-inner-spin-button{-webkit-appearance:none;margin:0}
.rr-eingabe input::placeholder{color:rgba(25,27,29,.35)}
.rr-einheit{font-size:15px;color:var(--rg-leise)}
.rr-hilfe{margin-top:6px;font-size:13px;line-height:1.4;color:var(--rg-leise)}
.rr-ergebnis{margin-top:14px;padding-top:14px;border-top:1px dashed rgba(23,74,120,.3)}
.rr-leer{margin:0!important;font-size:15px!important;color:var(--rg-leise)!important}
.rr-urteil{margin:0 0 10px!important;font-size:17px!important;line-height:1.5!important;color:#191b1d!important}
.rr-rest{position:relative;display:inline-block;margin:0 10px 0 6px}
.rr-rest__zahl{font-family:'Plus Jakarta Sans',-apple-system,sans-serif;font-weight:800;font-size:28px;letter-spacing:-.02em;color:#174a78}
.rr-kreis{position:absolute;left:-12px;top:-8px;width:calc(100% + 24px);height:calc(100% + 16px);overflow:visible;pointer-events:none}
[data-stufe="zu"] .rr-rest__zahl{color:#9b3b2a}
[data-stufe="zu"] .rr-kreis path{stroke:#9b3b2a}
.rr-zeilen{margin:0}
.rr-zeilen div{display:flex;flex-wrap:wrap;justify-content:space-between;gap:2px 16px;padding:8px 0;border-top:1px solid rgba(60,45,25,.1);font-size:15.5px;line-height:1.45}
.rr-zeilen dt{color:var(--rg-text)}
.rr-zeilen dd{margin:0;font-weight:650;color:#191b1d;text-align:right}
.rr-zeilen dd small{font-weight:400;color:var(--rg-leise)}
.rr-weg{margin:12px 0 0!important;font-size:15.5px!important}
.rr-weg a{font-weight:650;color:#174a78;text-decoration:underline;text-decoration-color:rgba(23,74,120,.35);text-underline-offset:4px;white-space:nowrap}
.rr-klein{margin:12px 0 0!important;font-size:13px!important;line-height:1.5!important;color:var(--rg-leise)!important}

/* ── B „Zeitstrahl“ ── */

/* ── C „Frage für Frage“ ── */

@media (max-width:639.98px){
  .rr{padding-left:18px;padding-right:18px}
  .rr-form{grid-template-columns:1fr}
  .rr-zeilen dd{text-align:left}
}

/* Runde 5 (gemeinsam): Kopf-Verweis Rechner, Fehler, Fragen */
.rg-kopf-rechner{margin:16px 0 0;font-size:15.5px;color:var(--rg-text)}
.rg-kopf-rechner a{font-weight:650;color:#174a78;text-decoration:underline;text-decoration-color:rgba(23,74,120,.35);text-underline-offset:4px}
.rg-kasten--klein{margin-left:44px!important}
.rg-fq{padding:10px 24px 8px;border-radius:3px;background:linear-gradient(158deg,#fff 0%,#fefdfb 55%,#f8f5f0 100%);transform:rotate(.3deg);
  box-shadow:0 0 0 1px rgba(60,45,25,.05),0 1px 2px rgba(60,45,25,.06),-3px 6px 14px -6px rgba(60,45,25,.14),-16px 28px 44px -26px rgba(60,45,25,.34)}
.rg-fq .rg-bau__kopf{padding:8px 0 10px;border-bottom:1px solid rgba(23,74,120,.3)}
.rg-fq details{border-top:1px solid rgba(60,45,25,.1)}.rg-fq details:first-of-type{border-top:0}
.rg-fq summary{display:flex;gap:12px;align-items:baseline;padding:14px 0;cursor:pointer;list-style:none;font-size:16.5px;font-weight:650;line-height:1.4;color:#191b1d}
.rg-fq summary::-webkit-details-marker{display:none}
.rg-fq-nr{flex:none;width:24px;font-size:14px;font-style:italic;font-weight:600;color:#174a78}
.rg-fq-plus{margin-left:auto;flex:none;position:relative;width:14px;height:14px;top:2px}
.rg-fq-plus::before,.rg-fq-plus::after{content:"";position:absolute;left:0;right:0;top:6px;height:2px;background:#174a78;border-radius:1px;transition:transform .2s}
.rg-fq-plus::after{transform:rotate(90deg)}
.rg-fq details[open] .rg-fq-plus::after{transform:rotate(0)}
.rg-fq details p{margin:-4px 0 16px 36px!important;font-size:16px!important;line-height:1.65!important}
.rg-stand{margin:28px 0 0!important;padding-top:14px;border-top:1px dashed rgba(23,74,120,.3);font-size:13.5px!important;line-height:1.55!important;color:var(--rg-leise)!important}
/* Marke statt Avatar bei „Aus unserer Beratung“ (Leinen wie die Mappe „Neu.“) */
.rg-beratung__marke{flex:none;display:flex;align-items:center;justify-content:center;width:44px;height:44px;margin-top:2px;border-radius:5px;
  background:linear-gradient(145deg,#e6dccb,#d8ccb7);box-shadow:inset 0 0 0 1px rgba(60,45,25,.08),0 2px 5px -2px rgba(60,45,25,.3);
  font-family:'Plus Jakarta Sans',-apple-system,sans-serif;font-weight:900;font-size:13.5px;letter-spacing:-.04em;color:#161513;transform:rotate(-3deg)}
/* Karte (Autor) */
.rg-karte{display:flex;gap:16px;align-items:flex-start}
.rg-karte img{flex:none;width:56px;height:56px;border-radius:50%;object-fit:cover}
.rg-karte__name{margin:0 0 4px!important;font-size:16px!important;font-weight:700;color:#191b1d!important}
.rg-karte__text{margin:0 0 8px!important;font-size:15px!important;line-height:1.55!important;color:var(--rg-text)!important}
.rg-leise{color:var(--rg-leise)}
.rg-karte__link,.rg-zweite-tuer a,.rg-direkt a{font-weight:650;color:#174a78;text-decoration:underline;text-decoration-color:rgba(23,74,120,.35);text-underline-offset:4px}
/* Schluss gemeinsam */
.rg-schluss__h2{margin:0;font-family:'Plus Jakarta Sans',-apple-system,sans-serif;font-weight:800;font-size:clamp(30px,3vw,44px);letter-spacing:-.03em;line-height:1.08;color:#161513}
.rg-schluss__h2 span{display:block}.rg-schluss__h2 .rg-h1b{color:#17456e}
.rg-schluss__sub{margin:18px 0 0;max-width:32em;font-size:17px;line-height:1.6;color:var(--rg-text)}
.rg-brief{position:relative;padding:22px 28px 20px}
.rg-brief__kopf{display:flex;justify-content:space-between;align-items:baseline;gap:12px;padding-bottom:12px;margin-bottom:6px;border-bottom:1px solid rgba(23,74,120,.3)}
.rg-marke-neu{font-family:'Plus Jakarta Sans',-apple-system,sans-serif;font-weight:900;font-size:22px;letter-spacing:-.045em;color:#191b1d}
.rg-brief__kopf small{font-size:13px;font-weight:600;color:#174a78}
.rg-form__zwei{display:grid;grid-template-columns:1fr 1fr;gap:0 22px}
.rg-f{display:flex;flex-direction:column;padding:12px 0 4px}
.rg-f label{font-size:13.5px;font-weight:650;color:#174a78;margin-bottom:4px}
.rg-f input,.rg-f textarea{padding:7px 0 8px;border:0;border-bottom:1.6px solid rgba(25,27,29,.3);border-radius:0;background:transparent;font:500 16.5px -apple-system,BlinkMacSystemFont,"Segoe UI",Helvetica,Arial,sans-serif;color:#191b1d;outline:none;resize:vertical}
.rg-f textarea{background:repeating-linear-gradient(180deg,transparent 0 29px,rgba(25,27,29,.14) 29px 30px);border-bottom:0;line-height:30px;padding-top:0;min-height:120px}
.rg-f input:focus,.rg-f textarea:focus{border-bottom-color:#174a78}
.rg-f input::placeholder,.rg-f textarea::placeholder{color:rgba(25,27,29,.35)}
.rg-senden{margin-top:18px;display:inline-flex;align-items:center;gap:10px;padding:14px 22px;border:0;border-radius:12px;background:var(--navy,#174a78);color:#fff;font:650 16px -apple-system,BlinkMacSystemFont,"Segoe UI",Helvetica,Arial,sans-serif;cursor:pointer;box-shadow:0 10px 22px -12px rgba(23,74,120,.7)}
.rg-senden:hover{background:var(--navy-hell,#21598e)}
.rg-fein{margin:12px 0 0!important;font-size:13px!important;line-height:1.5!important;color:var(--rg-leise)!important}
.rg-fein a{color:inherit}
.rg-danke b{display:block;font-size:18px;margin:8px 0 4px}
.rg-direkt{margin:14px 0 0!important;padding-top:12px;border-top:1px dashed rgba(23,74,120,.3);font-size:14.5px!important;color:var(--rg-leise)!important}
.rg-zweite-tuer{margin:22px 0 0!important;font-size:15.5px!important;color:var(--rg-text)!important}
.rg-wl__kopf{margin:0 0 12px!important;font-size:15px!important;font-weight:700;color:#191b1d!important}
.rg-wl__eintrag{display:flex;flex-direction:column;gap:6px;text-decoration:none;color:#191b1d}
.rg-wl__eintrag span{font-size:16px;font-weight:650;line-height:1.4}
.rg-wl__eintrag small{font-size:13.5px;color:#174a78;font-weight:600}
.rg-wl__eintrag:hover span{text-decoration:underline;text-underline-offset:3px}

/* ── A „Am Tisch“ ── */
.rg-schluss--a{position:relative;width:100vw;margin-left:calc(50% - 50vw);background:linear-gradient(180deg,#fbf9f5 0,#efe8dc 110px,#efe8dc calc(100% - 120px),#fbf9f5 100%);
  font-family:-apple-system,BlinkMacSystemFont,"Segoe UI",Helvetica,Arial,sans-serif;color:#191b1d;--rg-text:rgba(25,27,29,.76);--rg-leise:rgba(25,27,29,.55);scroll-margin-top:90px}
.rg-schluss--a *{box-sizing:border-box}
.rg-schluss__inner{width:min(calc(100% - 40px),1240px);margin:0 auto}
.rg-schluss--a > .rg-schluss__inner:first-child{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,560px);gap:40px clamp(48px,6vw,96px);align-items:start;padding:clamp(96px,8vw,128px) 0 clamp(56px,5vw,72px)}
.rg-schluss--a .rg-karte{margin-top:34px;padding:18px 20px;max-width:460px;border-radius:4px;background:#fffdf8;transform:rotate(-1.2deg);
  box-shadow:0 0 0 1px rgba(60,45,25,.06),-3px 6px 14px -6px rgba(60,45,25,.18),-12px 22px 36px -22px rgba(60,45,25,.36)}
.rg-papier{border-radius:3px;background:linear-gradient(158deg,#fff 0%,#fefdfb 55%,#f8f5f0 100%);box-shadow:0 0 0 1px rgba(60,45,25,.05),0 1px 2px rgba(60,45,25,.06),-3px 6px 14px -6px rgba(60,45,25,.14),-16px 28px 44px -26px rgba(60,45,25,.34)}
.rg-schluss--a .rg-brief{transform:rotate(.6deg)}
.rg-schluss--a .rg-wl{padding:0 0 clamp(72px,6vw,96px)}
.rg-schluss--a .rg-wl__reihe{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:22px}
.rg-schluss--a .rg-wl__eintrag{padding:18px 20px;border-radius:3px;background:linear-gradient(158deg,#fff 0%,#fefdfb 55%,#f8f5f0 100%);
  box-shadow:0 0 0 1px rgba(60,45,25,.05),-3px 6px 14px -6px rgba(60,45,25,.14),-10px 18px 30px -22px rgba(60,45,25,.3);transition:transform .2s}
.rg-schluss--a .rg-wl__eintrag:nth-child(1){transform:rotate(-.8deg)}.rg-schluss--a .rg-wl__eintrag:nth-child(2){transform:rotate(.5deg)}.rg-schluss--a .rg-wl__eintrag:nth-child(3){transform:rotate(-.3deg)}
.rg-schluss--a .rg-wl__eintrag:hover{transform:translateY(-3px)}
.rg-schluss--a .rg-stand{max-width:760px}

/* ── B „In der Spalte“ / C „Brief von Alex“ ── */

@media (max-width:980px){
  .rg-schluss--a > .rg-schluss__inner:first-child{grid-template-columns:1fr}
  .rg-schluss--a .rg-wl__reihe{grid-template-columns:1fr;gap:16px}
}
@media (max-width:639.98px){
  .rg-kasten--klein{margin-left:6px!important}
  .rg-fq{padding-left:16px;padding-right:16px}
  .rg-fq details p{margin-left:0!important}
  .rg-form__zwei{grid-template-columns:1fr}
  .rg-brief{padding:18px 18px 18px}
  .rg-senden{width:100%;justify-content:center}
}
@media (max-width:639.98px){ .rg-lesen .rg-pfeil{display:none} }
#rechner,#checkliste{scroll-margin-top:100px}


/* Auswahlfeld im Rechner (Fristrechner „Gründungszuschuss abgelehnt“, 24.09.2026) */
.rr-eingabe select{flex:1;min-width:0;padding:6px 22px 7px 0;border:0;border-radius:0;background:transparent url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 12 8'%3E%3Cpath d='M1 1l5 5 5-5' fill='none' stroke='%23174a78' stroke-width='1.6' stroke-linecap='round' stroke-linejoin='round'/%3E%3C/svg%3E") no-repeat right 2px center/12px 8px;font:500 17px -apple-system,BlinkMacSystemFont,"Segoe UI",Helvetica,Arial,sans-serif;color:#191b1d;outline:none;-webkit-appearance:none;appearance:none;cursor:pointer}
.rg-gruende dd b{font-weight:650;color:#191b1d}

/* Rechner-Felder dürfen schmaler werden als ihr Inhalt (lange Auswahl-Optionen standen am Handy über das Blatt), 24.09.2026 */
.rr-feld{min-width:0}
.rr-feld[hidden]{display:none}
.rr-eingabe select{width:100%;text-overflow:ellipsis}

/* Vorlage im Artikel (AVGS beantragen, 24.09.2026): Brief als Blatt, Lücken, Knöpfe */
.rg-lesen .rg-vorlage{padding:18px 26px 16px;border-radius:3px;background:linear-gradient(158deg,#fff 0%,#fefdfb 55%,#f8f5f0 100%);transform:rotate(-.3deg);
  box-shadow:0 0 0 1px rgba(60,45,25,.05),0 1px 2px rgba(60,45,25,.06),-3px 6px 14px -6px rgba(60,45,25,.14),-16px 28px 44px -26px rgba(60,45,25,.34)}
.rg-vorlage__brief{margin:14px 0 0;padding:0 0 14px;border-bottom:1px dashed rgba(23,74,120,.3)}
.rg-text .rg-vorlage__brief p{margin:0 0 .8em;font-size:15px;line-height:1.6;color:#191b1d}
.rg-text .rg-vorlage__block{margin:0 0 .8em}.rg-text .rg-vorlage__block p{margin:0}
.rg-text .rg-vorlage__brief .rg-vorlage__rechts{text-align:right}
.rg-text .rg-vorlage__brief .rg-vorlage__anlage{margin:0;font-size:13.5px;color:var(--rg-leise)}
.rg-luecke{color:#174a78;background:rgba(23,74,120,.08);border-radius:3px;padding:0 3px;-webkit-box-decoration-break:clone;box-decoration-break:clone}
.rg-text .rg-vorlage__seite2{margin:14px 0 0;font-size:15px;line-height:1.6}
.rg-vorlage__knoepfe{display:flex;flex-wrap:wrap;gap:10px 12px;margin:16px 0 0}
.rg-knopf{display:inline-flex;align-items:baseline;gap:6px;padding:11px 16px;border:1.5px solid #174a78;border-radius:10px;background:#174a78;color:#fff;
  font:650 15px -apple-system,BlinkMacSystemFont,"Segoe UI",Helvetica,Arial,sans-serif;text-decoration:none;cursor:pointer}
.rg-text a.rg-knopf{color:#fff;text-decoration:none}
.rg-knopf small{font-size:13px;font-weight:500;opacity:.8}
.rg-knopf:hover,.rg-text a.rg-knopf:hover{background:#21598e;border-color:#21598e;color:#fff}
.rg-knopf--leise,.rg-text a.rg-knopf--leise{background:transparent;color:#174a78}
.rg-knopf--leise:hover,.rg-text a.rg-knopf--leise:hover{background:#174a78;border-color:#174a78;color:#fff}
.rg-knopf[hidden]{display:none}
.rg-text .rg-vorlage__status{margin:10px 0 0;font-size:13.5px;line-height:1.5;color:var(--rg-leise)}
.rg-text .rg-vorlage__hilfe{margin:12px 0 0;padding-top:12px;border-top:1px dashed rgba(23,74,120,.3);font-size:15.5px;line-height:1.55}
.rg-vorlage__hilfe a{font-weight:650;color:#174a78;text-decoration:underline;text-decoration-color:rgba(23,74,120,.35);text-underline-offset:4px;white-space:nowrap}
#vorlage,#vorlage-blatt{scroll-margin-top:100px}
@media (max-width:639.98px){
  .rg-lesen .rg-vorlage{padding-left:18px;padding-right:18px}
  .rg-knopf{width:100%;justify-content:center}
  .rg-text .rg-vorlage__brief p{font-size:14.5px}
}
@media print{ html.rg-druck .rg-vorlage{display:none} }

/* Fristrechner als Zettel im Kopf („GZ abgelehnt“, 24.09.2026) */
.rg-mini{position:relative;margin:26px 0 0;max-width:470px;padding:18px 20px 14px;border-radius:3px;background:linear-gradient(158deg,#fff 0%,#fefdfb 55%,#f8f5f0 100%);transform:rotate(-.6deg);
  box-shadow:0 0 0 1px rgba(60,45,25,.05),0 1px 2px rgba(60,45,25,.06),-3px 6px 14px -6px rgba(60,45,25,.14),-16px 28px 44px -26px rgba(60,45,25,.34)}
.rg-mini::before{content:"";position:absolute;left:50%;top:-11px;width:96px;height:24px;translate:-50% 0;rotate:-2deg;background:rgba(240,232,210,.85);box-shadow:0 1px 2px rgba(60,45,25,.12)}
.rg-mini__kopf{margin:0 0 10px;padding-bottom:9px;border-bottom:1px solid rgba(23,74,120,.3);font-size:15px;font-weight:700;line-height:1.35;color:#191b1d}
.rg-mini__label{display:block;margin-bottom:2px;font-size:13.5px;font-weight:650;color:#174a78}
.rg-mini__zeile{display:flex;flex-wrap:wrap;align-items:center;gap:10px 16px}
.rg-mini__zeile .rr-eingabe{flex:1 1 160px;min-width:0}
.rg-mini__los{display:inline-flex;align-items:center;padding:10px 15px;border-radius:10px;background:#174a78;color:#fff;font-size:15px;font-weight:650;text-decoration:none;white-space:nowrap;box-shadow:0 8px 18px -12px rgba(23,74,120,.7)}
.rg-mini__los:hover{background:#21598e;color:#fff}
.rg-mini__ergebnis{margin:10px 0 0;font-size:15px;line-height:1.5;color:var(--rg-text)}
.rg-mini__ergebnis b{font-weight:750;color:#174a78}
.rg-mini[data-stufe="knapp"] .rg-mini__ergebnis b,.rg-mini[data-stufe="zu"] .rg-mini__ergebnis b{color:#9b3b2a}
.rg-mini__ergebnis a{font-weight:650;color:#174a78;text-decoration:underline;text-decoration-color:rgba(23,74,120,.35);text-underline-offset:4px;white-space:nowrap}
@media (max-width:980px){ .rg-mini{max-width:560px} }
@media (max-width:639.98px){ .rg-mini{transform:rotate(-.4deg);padding-left:16px;padding-right:16px} .rg-mini__los{width:100%;justify-content:center} }

/* Resttage-Rechner als Zettel im Kopf (Pilot, 24.09.2026): zwei Felder nebeneinander */
.rg-mini--breit{max-width:540px}
.rg-mini__hilfe{margin:-2px 0 10px;font-size:13px;line-height:1.45;color:var(--rg-leise)}
.rg-mini__felder{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:6px 18px;margin:0 0 4px}
.rg-mini__felder--knopf{grid-template-columns:minmax(0,1fr) minmax(0,1fr) auto;align-items:end}
@media (max-width:639.98px){ .rg-mini__felder--knopf{grid-template-columns:repeat(2,minmax(0,1fr))} .rg-mini__felder--knopf .rg-mini__los{grid-column:1/-1;margin-top:8px} }
@media (max-width:379.98px){ .rg-mini__felder,.rg-mini__felder--knopf{grid-template-columns:1fr} }

/* Ratgeber-Übersicht (24.09.2026): Werkzeuge, Artikel nach Anlass mit Filter, Aus der Praxis */
.rg-a--a .rg-bild--regal img{object-position:100% 50%}
.rgu{position:relative;width:100vw;margin-left:calc(50% - 50vw);font-family:-apple-system,BlinkMacSystemFont,"Segoe UI",Helvetica,Arial,sans-serif;color:#191b1d;
  -webkit-font-smoothing:antialiased;--rg-text:rgba(25,27,29,.76);--rg-leise:rgba(25,27,29,.55)}
.rgu *{box-sizing:border-box}
.rgu__inner{width:min(calc(100% - 40px),1240px);margin:0 auto}
.rgu-kopf{display:grid;grid-template-columns:1.15fr 1fr;gap:16px 48px;align-items:end;margin:0 0 clamp(28px,3vw,40px)}
.rgu-kopf p{margin:0;max-width:32em;font-size:17px;line-height:1.6;color:var(--rg-text)}
.rgu--tisch{background:linear-gradient(180deg,#fbf9f5 0,#efe8dc 110px,#efe8dc calc(100% - 110px),#fbf9f5 100%);padding:clamp(64px,6vw,96px) 0;scroll-margin-top:60px}
.rgu-werkzeuge{display:grid;grid-template-columns:repeat(auto-fill,minmax(210px,1fr));gap:22px}
.rgu-wz{display:flex;flex-direction:column;gap:6px;padding:18px 18px 16px;border-radius:3px;background:linear-gradient(158deg,#fff 0%,#fefdfb 55%,#f8f5f0 100%);box-shadow:0 0 0 1px rgba(60,45,25,.05),0 1px 2px rgba(60,45,25,.06),-3px 6px 14px -6px rgba(60,45,25,.14),-12px 22px 36px -24px rgba(60,45,25,.3);text-decoration:none;color:#191b1d;transition:transform .2s}
.rgu-wz:nth-child(odd){transform:rotate(-.6deg)}.rgu-wz:nth-child(even){transform:rotate(.5deg)}
.rgu-wz:hover{transform:translateY(-3px)}
.rgu-wz__art{font-family:"Bradley Hand","Segoe Print",cursive;font-weight:700;font-size:15px;color:#1f5a96}
.rgu-wz__titel{font-size:17px;font-weight:700;line-height:1.3}
.rgu-wz__text{flex:1;font-size:14.5px;line-height:1.5;color:var(--rg-text)}
.rgu-wz__los{margin-top:6px;font-size:14.5px;font-weight:650;color:#174a78}
.rgu--artikel{background:#fbf9f5;padding:clamp(56px,5vw,80px) 0 clamp(32px,3vw,48px)}
.rgu-filter{display:flex;flex-wrap:wrap;gap:4px 22px;margin:0 0 8px;border-bottom:1px solid rgba(60,45,25,.13)}
.rgu-filter[hidden]{display:none}
.rgu-filter button{padding:8px 0 9px;margin-bottom:-1px;border:0;border-bottom:2px solid transparent;background:none;font:600 15.5px -apple-system,BlinkMacSystemFont,"Segoe UI",Helvetica,Arial,sans-serif;color:var(--rg-leise);cursor:pointer}
.rgu-filter button:hover{color:#191b1d}
.rgu-filter button[aria-pressed="true"]{color:#191b1d;border-bottom-color:#174a78}
.rgu-gruppe{display:grid;grid-template-columns:minmax(0,300px) minmax(0,1fr);gap:18px clamp(32px,5vw,72px);padding:clamp(28px,3vw,40px) 0;border-top:1px solid rgba(60,45,25,.13);scroll-margin-top:90px}
.rgu-filter + .rgu-gruppe,.rgu-gruppe:first-of-type{border-top:0}
.rgu-gruppe[hidden]{display:none}
.rgu-gruppe__h{margin:0 0 8px;font-family:'Plus Jakarta Sans',-apple-system,sans-serif;font-weight:800;font-size:clamp(22px,2vw,28px);letter-spacing:-.025em;line-height:1.15;color:#161513}
.rgu-gruppe__text{margin:0 0 12px;font-size:15.5px;line-height:1.6;color:var(--rg-text)}
.rgu-gruppe__angebot{margin:0;font-size:14.5px;color:var(--rg-leise)}
.rgu-gruppe__angebot a,.rgu-praxis__link{font-weight:650;color:#174a78;text-decoration:underline;text-decoration-color:rgba(23,74,120,.35);text-underline-offset:4px}
.rgu-karten{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}
.rgu-karte{display:flex;flex-direction:column;gap:6px;padding:18px 20px 16px;border-radius:3px;background:linear-gradient(158deg,#fff 0%,#fefdfb 55%,#f8f5f0 100%);box-shadow:0 0 0 1px rgba(60,45,25,.05),0 1px 2px rgba(60,45,25,.06),-3px 6px 14px -6px rgba(60,45,25,.14),-12px 22px 36px -24px rgba(60,45,25,.3);text-decoration:none;color:#191b1d;transition:transform .2s}
.rgu-karte:hover{transform:translateY(-3px)}
.rgu-karte__meta{display:flex;flex-wrap:wrap;justify-content:space-between;align-items:baseline;gap:4px 10px;font-size:13px;font-weight:600;color:#174a78}
.rgu-karte__extra{font-family:"Bradley Hand","Segoe Print",cursive;font-weight:700;font-size:14.5px;color:#1f5a96}
.rgu-karte__titel{font-size:17px;font-weight:700;line-height:1.35}
.rgu-karte__text{font-size:14.5px;line-height:1.5;color:var(--rg-text)}
.rgu--praxis{background:#fbf9f5;padding:clamp(32px,3vw,48px) 0 clamp(24px,3vw,40px)}
.rgu-praxis{display:grid;grid-template-columns:minmax(0,250px) minmax(0,1fr);gap:28px clamp(32px,5vw,64px);align-items:center;max-width:940px;padding-top:clamp(28px,3vw,40px);border-top:1px solid rgba(60,45,25,.13)}
.rgu-praxis__foto{margin:0;padding:10px 10px 12px;background:#fff;transform:rotate(-2deg);box-shadow:0 0 0 1px rgba(60,45,25,.06),-3px 6px 14px -6px rgba(60,45,25,.18),-12px 22px 36px -22px rgba(60,45,25,.36)}
.rgu-praxis__foto img{display:block;width:100%;height:auto}
.rgu-praxis__foto figcaption{margin-top:8px;text-align:center;font-family:"Bradley Hand","Segoe Print",cursive;font-weight:700;font-size:16px;color:#1f5a96}
.rgu-praxis__kopf{margin:0 0 6px;font-size:13.5px;font-weight:650;color:#174a78}
.rgu-praxis__h{margin:0 0 10px;font-family:'Plus Jakarta Sans',-apple-system,sans-serif;font-weight:800;font-size:clamp(24px,2.2vw,30px);letter-spacing:-.025em;line-height:1.15;color:#161513}
.rgu-praxis__text p{margin:0 0 12px;font-size:16px;line-height:1.65;color:var(--rg-text)}
.rgu-praxis__zitat{margin:4px 0 14px;font-family:'Cormorant Garamond',Georgia,serif;font-style:italic;font-size:clamp(21px,1.8vw,24px);line-height:1.4;color:#174a78}
@media (max-width:980px){
  .rgu-kopf,.rgu-gruppe{grid-template-columns:1fr}
}
@media (max-width:639.98px){
  .rgu-karten{grid-template-columns:1fr}
  .rgu-werkzeuge{display:flex;gap:14px;overflow-x:auto;scroll-snap-type:x mandatory;margin:0 -20px;padding:8px 20px 26px;scrollbar-width:none;-webkit-overflow-scrolling:touch}
  .rgu-werkzeuge::-webkit-scrollbar{display:none}
  .rgu-wz{flex:0 0 min(78%,300px);scroll-snap-align:start;scroll-margin-left:20px}
  .rgu-praxis{grid-template-columns:1fr}
  .rgu-praxis__foto{max-width:230px}
  .rgu-filter{gap:2px 18px}
}

/* Anlass Businessplan (25.09.2026): Motiv „Vorhaben“, Checkliste mit Blöcken und Muss/Sollte, Kopf-Zettel mit zwei Wegen */
.rg-a--a .rg-bild--vorhaben img{object-position:100% 50%}
@media (min-width:981px){ .rg-a--a:has(.rg-bild--vorhaben) .rg-a__text{max-width:min(560px,43%)} }
.rg-check--gruppen .rg-check__liste .rg-check__gruppe{display:flex;gap:12px;align-items:baseline;margin:18px 0 2px;padding:14px 0 6px;border-top:1.5px solid rgba(23,74,120,.28);font-size:14.5px;line-height:1.5;color:var(--rg-leise)}
.rg-check--gruppen .rg-check__liste .rg-check__gruppe:first-child{margin-top:4px;border-top:0;padding-top:4px}
.rg-check__gruppe b{display:block;margin-bottom:2px;font-size:16.5px;font-weight:700;color:#191b1d}
.rg-check__gruppe + li label{border-top:0}
.rg-check__nr{flex:none;width:20px;font-family:"Bradley Hand","Segoe Print",cursive;font-weight:700;font-size:21px;line-height:1;color:#1f5a96;text-align:center}
.rg-tag{display:inline-block;margin-left:4px;padding:1px 6px 0;border:1px solid rgba(23,74,120,.35);border-radius:4px;font-size:12px;font-weight:700;letter-spacing:.03em;text-transform:uppercase;line-height:1.5;color:#174a78;white-space:nowrap;vertical-align:1px}
.rg-tag--muss{border-color:#174a78;background:#174a78;color:#fff}
.rg-check__liste input:checked ~ span:last-child .rg-tag{opacity:.55}
.rg-check__pdf{font-size:14.5px;font-weight:650;color:#174a78;text-decoration:underline;text-decoration-color:rgba(23,74,120,.35);text-underline-offset:4px}
.rg-mini__knoepfe{display:flex;flex-wrap:wrap;align-items:center;gap:10px 20px;margin:4px 0 2px}
.rg-mini__pdf{font-size:14.5px;font-weight:650;color:#174a78;text-decoration:underline;text-decoration-color:rgba(23,74,120,.35);text-underline-offset:4px;white-space:nowrap}
.rg-formel{margin:18px 0!important;padding:12px 16px;border-left:3px solid #1f5a96;background:rgba(31,90,150,.05);font-weight:650;color:#191b1d!important}
.rg-tabelle--fragen th:first-child{width:46%}
.rg-tabelle--fragen tbody th{font-weight:650;color:#191b1d}
@media (max-width:639.98px){ .rg-mini__knoepfe .rg-mini__los{width:auto}
  .rg-tabelle--fragen thead{display:none} .rg-tabelle--fragen,.rg-tabelle--fragen tbody{display:block}
  .rg-tabelle--fragen tr{display:block;padding:10px 0;border-top:1px solid rgba(60,45,25,.12)} .rg-tabelle--fragen tr:first-child{border-top:0}
  .rg-tabelle--fragen th,.rg-tabelle--fragen td{display:block;padding:2px 0!important;border:0!important;width:auto!important} }
/* Sprungmarken am Handy: gz-seite.css setzt #faq/#kontakt ≤980 px auf 20 px – im Artikel verdeckte die Kopfzeile dann die Überschrift */
@media (max-width:980px){ .rg-text #faq{scroll-margin-top:100px} #kontakt.rg-schluss{scroll-margin-top:62px} }
@media print{ html.rg-druck .rg-check__gruppe{break-after:avoid} html.rg-druck .rg-check__liste li{break-inside:avoid} }

/* Tragfähigkeitsbescheinigung (25.09.2026): Wegweiser im Kopf-Zettel, Tabelle „Wege“ */
.rg-mini__wege{margin:2px 0 10px;padding:0}
.rg-mini__wege div{display:grid;grid-template-columns:minmax(0,170px) minmax(0,1fr);gap:4px 14px;padding:7px 0;border-top:1px solid rgba(60,45,25,.1)}
.rg-mini__wege div:first-child{border-top:0;padding-top:2px}
.rg-mini__wege dt{font-size:14px;font-weight:700;color:#191b1d}
.rg-mini__wege dd{margin:0;font-size:14px;line-height:1.45;color:var(--rg-text)}
.rg-tabelle--wege tbody th{font-weight:650;color:#191b1d}
@media (max-width:639.98px){ .rg-mini__wege div{grid-template-columns:1fr;gap:1px}
  .rg-tabelle--wege thead{display:none} .rg-tabelle--wege,.rg-tabelle--wege tbody{display:block}
  .rg-tabelle--wege tr{display:block;padding:10px 0;border-top:1px solid rgba(60,45,25,.12)} .rg-tabelle--wege tr:first-child{border-top:0}
  .rg-tabelle--wege th,.rg-tabelle--wege td{display:block;padding:2px 0!important;border:0!important;width:auto!important;hyphens:manual}
  .rg-tabelle--wege td::before{content:attr(data-k) ": ";font-weight:650;color:#174a78} }

/* Anlass Bank (25.09.2026): Motiv „Notizbuch“ – das Notizbuch beginnt bei ~47 % der Bildbreite. Am Desktop darf das Bild deshalb nicht nach
   der Höhe skalieren (sonst rutscht es unter den Text): höchstens so hoch wie bei voller Breite (1586 × 992 → 62,5vw), unten weich auslaufen. */
.rg-a--a .rg-bild--notizbuch img{object-position:100% 32%}
@media (min-width:981px){
  .rg-a--a .rg-bild--notizbuch{height:min(100%,62.5vw);-webkit-mask-image:linear-gradient(180deg,#000 calc(100% - 160px),transparent);mask-image:linear-gradient(180deg,#000 calc(100% - 160px),transparent)}
  .rg-a--a:has(.rg-bild--notizbuch) .rg-a__text{max-width:min(540px,41%)} }
@media (max-width:980px){ .rg-a--a .rg-bild--notizbuch img{object-position:90% 40%} }
/* aus bank-bankgespraech/css.txt */
/* Sprungmarke #ablauf am Handy: gz-seite.css setzt sie ≤980 px auf 20 px – im Artikel verdeckte die Kopfzeile dann die Überschrift (wie #faq) */
@media (max-width:980px){ .rg-text #ablauf{scroll-margin-top:100px} }

/* aus bank-eigenkapital/css.txt */
/* Eigenkapital: Zwischensummen im Rechenbeispiel, Tabellen „KfW-Beispiele“ und „Wege“ (Spaltenbreite der Zeilenköpfe) */
.rg-rechnung__zeilen .rg-ek-zwischen{border-top:1.5px solid rgba(23,74,120,.3)}
.rg-rechnung__zeilen .rg-ek-zwischen dt,.rg-rechnung__zeilen .rg-ek-zwischen dd{color:#174a78}
.rg-rechnung__zeilen .rg-ek-abstand{margin-top:10px}
.rg-tabelle--ek tbody th{width:30%}
@media (max-width:639.98px){ .rg-tabelle--ek tbody th{width:auto} }
.rr-weg__text a{font-weight:650;color:#174a78;text-decoration:underline;text-decoration-color:rgba(23,74,120,.35);text-underline-offset:4px}
/* Zwischenüberschriften in „Wege“ (Pilot kennt nur h2) */
.rg-ek-h3{margin:44px 0 10px;font-family:'Plus Jakarta Sans',-apple-system,sans-serif;font-weight:800;font-size:clamp(19px,1.5vw,21px);letter-spacing:-.018em;line-height:1.3;color:#161513;text-wrap:balance;scroll-margin-top:110px}

/* aus bank-kfw/css.txt */
/* KfW-Gründerkredit (Bank-Etappe, 25.09.2026): Tabellen Konditionen/Kombination, Grenz-Hinweis im Rechner */
@media (min-width:981px) and (max-width:1439.98px){
  .rg-kfw-mini .rg-mini__felder--knopf{grid-template-columns:repeat(2,minmax(0,1fr))} .rg-kfw-mini .rg-mini__los{grid-column:1/-1;justify-self:start;margin-top:8px} }
.rg-kfw-tabelle tbody th{width:30%;font-weight:650;color:#191b1d}
.rg-kfw-tabelle td b{font-weight:650;color:#191b1d}
.rg-kfw-grenze{padding:10px 12px;border-left:3px solid #9b3b2a;background:rgba(155,59,42,.06)}
.rg-kfw-grenze b{color:#9b3b2a}
.rr-zeilen dt small{font-size:13px;color:var(--rg-leise)}
@media (max-width:639.98px){
  .rg-kfw-tabelle thead{display:none} .rg-kfw-tabelle,.rg-kfw-tabelle tbody{display:block}
  .rg-kfw-tabelle tr{display:block;padding:10px 0;border-top:1px solid rgba(60,45,25,.12)} .rg-kfw-tabelle tr:first-child{border-top:0}
  .rg-kfw-tabelle th,.rg-kfw-tabelle td{display:block;padding:2px 0!important;border:0!important;width:auto!important;hyphens:manual;-webkit-hyphens:manual} }

/* aus bank-kapitaldienst/css.txt */
/* Kapitaldienstfähigkeit: Rechner mit fünf Feldern (das fünfte über die volle Breite), Tabellen */
.rg-kd-feld--breit{grid-column:1/-1}
.rg-tabelle--kd-vs tbody th{width:84px}
.rg-tabelle--kd-sprung tbody th{width:auto;min-width:120px}
.rg-tabelle--kd-sprung td:last-child{white-space:nowrap;font-weight:650;color:#174a78}
@media (max-width:639.98px){ .rg-tabelle--kd-sprung td:last-child{white-space:normal} }
/* Sprung „Beispiel ansehen“ aus dem Kopf-Zettel frei unter der Kopfzeile wie #rechner */
#beispiel{scroll-margin-top:100px}

/* Anlass Übernahme (25.09.2026): Motiv „Holzverbindung“ – Klötze und Kachel „Neu.“ bei x 73–100 %, y 41–90 % des Bildes, links freie Wand.
   Am Desktop höchstens so hoch wie bei voller Breite (62,5vw), unten weich auslaufen; breite Fenster beschneiden oben/unten → tief ausrichten. */
.rg-a--a .rg-bild--holz img{object-position:100% 75%}
@media (min-width:981px){
  .rg-a--a .rg-bild--holz{height:min(100%,62.5vw);-webkit-mask-image:linear-gradient(180deg,#000 calc(100% - 140px),transparent);mask-image:linear-gradient(180deg,#000 calc(100% - 140px),transparent)}
  .rg-a--a:has(.rg-bild--holz) .rg-a__text{max-width:min(560px,44%)} }
@media (max-width:980px){ .rg-a--a .rg-bild--holz img{object-position:100% 68%} }
/* Unternehmensbewertung (Übernahme-Etappe, 25.09.2026) */
/* Kopf-Zettel mit drei Feldern */
.rg-ubw-mini .rg-mini__felder{grid-template-columns:repeat(3,minmax(0,1fr))}
@media (max-width:639.98px),(min-width:981px) and (max-width:1199.98px){ .rg-ubw-mini .rg-mini__felder{grid-template-columns:repeat(2,minmax(0,1fr))} .rg-ubw-mini .rg-mini__felder>div:last-child{grid-column:1/-1} }
@media (max-width:379.98px){ .rg-ubw-mini .rg-mini__felder{grid-template-columns:1fr} }
/* Rechner: zweiter Teil „Und trägt der Preis?“, Grenz-Hinweis StartGeld */
.rg-ubw-teil{grid-column:1/-1;margin:12px 0 0!important;padding-top:14px;border-top:1px dashed rgba(23,74,120,.3);font-size:15px!important;font-weight:700;color:#191b1d!important}
.rg-ubw-teil small{font-size:13.5px;font-weight:400;color:var(--rg-leise)}
.rg-ubw-fin{margin-top:10px!important;padding-top:6px;border-top:1px dashed rgba(23,74,120,.3)}
.rg-ubw-grenze{padding:10px 12px;border-left:3px solid #9b3b2a;background:rgba(155,59,42,.06)}
.rg-ubw-grenze b{color:#9b3b2a}
/* Rechenbeispiel: Zwischensumme, Tabellen, Quellenzeile */
.rg-rechnung__zeilen .rg-ubw-zwischen{border-top:1.5px solid rgba(23,74,120,.3)}
.rg-rechnung__zeilen .rg-ubw-zwischen dt,.rg-rechnung__zeilen .rg-ubw-zwischen dd{color:#174a78}
.rg-tabelle--ubw-zins tbody th{width:auto;white-space:nowrap}
.rg-tabelle--ubw-zins td:nth-child(3),.rg-tabelle--ubw-zins td:nth-child(4),.rg-tabelle--ubw-dub td{white-space:nowrap;font-weight:650;color:#191b1d}
.rg-tabelle--ubw-dub tbody th{width:auto}
.rg-ubw-quelle{margin-top:-6px!important;font-size:13.5px!important;line-height:1.5!important;color:var(--rg-leise)!important}
.rg-ubw-quelle a{color:inherit}
@media (max-width:639.98px){ .rg-tabelle--ubw-zins td,.rg-tabelle--ubw-dub td{white-space:normal} }

/* Unternehmen prüfen (Übernahme-Etappe, 25.09.2026) */
/* Tabellen: erste Spalte schmal (Feld, Norm, Zeile) */
.rg-upr-felder tbody th{width:24%}
.rg-upr-haftung tbody th{width:18%;white-space:nowrap}
.rg-upr-haftung th a{color:inherit}
.rg-upr-deal tbody th{width:18%}
.rg-upr-deal td{width:41%}
/* Beispiel-Zeitraum § 75 AO: Daten statt Beträge, rechts nicht umbrechen */
.rg-upr-zeitraum dd{white-space:nowrap}

/* Übergabephase (Übernahme-Etappe, 25.09.2026) */
/* Sprungmarke zum „Was wann“ aus dem Kopf-Zettel frei unter der Kopfzeile */
#was-wann{scroll-margin-top:100px}
/* Tabelle „Zu klären“ (zwei Spalten): am Handy ohne Vorsatz vor der Antwort – die Zeile steht direkt unter dem Stichwort */
@media (max-width:639.98px){ .rg-uep-tabelle--zwei td::before{content:none} }

/* Zettel „Auf dieser Seite“: wo man gerade liest (25.09.2026, Skript ratgeber-toc.js).
   Nur wo der Zettel mitläuft (ab 981 px); am Handy bleibt er ein aufklappbarer Kasten. */
@media (min-width:981px){
  .rg-toc ol{position:relative}
  .rg-toc ol::before{content:"";position:absolute;left:-27px;top:0;width:6px;height:var(--hier-h,0px);border-radius:2px 0 0 2px;
    background:linear-gradient(180deg,#21598e,#174a78);box-shadow:-1px 1px 2px rgba(23,40,60,.18);
    transform:translateY(var(--hier-y,0px));opacity:0;transition:transform .38s cubic-bezier(.22,.8,.3,1),height .38s cubic-bezier(.22,.8,.3,1),opacity .25s}
  .rg-toc ol.rg-toc--hier::before{opacity:1}
  .rg-toc li a{transition:color .25s}
  .rg-toc li a.ist-hier{color:#191b1d;font-weight:650}
  .rg-toc li a.ist-hier span{font-weight:700}
}
@media (min-width:981px) and (prefers-reduced-motion:reduce){ .rg-toc ol::before{transition:opacity .2s} }

/* 05.10.2026: ausgeblendete Rechnerzeilen bleiben ausgeblendet (.rr-zeilen div setzte display:flex über das hidden-Attribut) */
.rr-zeilen div[hidden]{display:none}

/* Sentinel für den CSS-Failsafe im Kopf (muss am Ende stehen) */
:root{--css-ok-ratgeber-artikel:1}