/* Steuergesetze online – Bereich /steuergesetze/ (alle Regeln unter .sg gekapselt) */

.sg {
  --sg-ink: #15242c;
  --sg-text: #22323a;
  --sg-muted: #5f6f77;
  --sg-line: #e2e8eb;
  --sg-line-strong: #cdd7dc;
  --sg-soft: #f4f7f8;
  --sg-soft-2: #eaf1f3;
  --sg-brand: #1a4254;
  --sg-brand-2: #30677f;
  --sg-brand-3: #4f8aa3;
  --sg-accent: #c9771f;
  --sg-mark: #fff1c2;
  --sg-mark-strong: #ffe08a;
  --sg-radius: 12px;
  --sg-radius-sm: 8px;
  --sg-shadow: 0 1px 2px rgba(21, 36, 44, .06), 0 4px 16px rgba(21, 36, 44, .06);
  --sg-shadow-hover: 0 2px 4px rgba(21, 36, 44, .08), 0 10px 28px rgba(21, 36, 44, .10);
  --sg-sans: system-ui, -apple-system, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif;
  --sg-serif: Charter, "Bitstream Charter", "Sitka Text", Cambria, Georgia, serif;

  font-family: var(--sg-sans);
  font-size: 1rem;
  line-height: 1.55;
  color: var(--sg-text);
  margin: 0 0 2rem;
}
.sg *, .sg *::before, .sg *::after { box-sizing: border-box; }
.sg a { color: var(--sg-brand-2); text-decoration: none; }
.sg a:hover { color: var(--sg-brand); text-decoration: underline; text-underline-offset: 2px; }
.sg a:focus-visible, .sg button:focus-visible, .sg input:focus-visible, .sg select:focus-visible, .sg summary:focus-visible {
  outline: 2px solid var(--sg-brand-3); outline-offset: 2px; border-radius: 4px;
}
.sg h1, .sg h2, .sg h3 { color: var(--sg-ink); font-family: var(--sg-sans); letter-spacing: -.01em; }
.sg-ico { width: 1.1em; height: 1.1em; fill: none; stroke: currentColor; stroke-width: 2; stroke-linecap: round; stroke-linejoin: round; flex: none; }
.sg-sr { position: absolute !important; width: 1px; height: 1px; overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; }
.sg-muted { color: var(--sg-muted); }
.sg-small { font-size: .85rem; }
.sg [hidden] { display: none !important; }

/* ---------- Kopfzeile: Brotkrümel + Schnellsuche ---------- */
.sg-topbar { display: flex; flex-wrap: wrap; align-items: center; justify-content: space-between; gap: .75rem 1rem; margin: .25rem 0 1.25rem; }
.sg-crumbs ol { list-style: none; display: flex; flex-wrap: wrap; gap: .25rem; margin: 0; padding: 0; font-size: .875rem; color: var(--sg-muted); }
.sg-crumbs li + li::before { content: "›"; margin: 0 .35rem 0 .1rem; color: var(--sg-line-strong); }
.sg-crumbs [aria-current] { color: var(--sg-ink); font-weight: 600; }
.sg-topbar .sg-search { flex: 0 1 340px; }

/* ---------- Suche ---------- */
.sg-search { display: flex; align-items: center; gap: 0; background: #fff; border: 1px solid var(--sg-line-strong); border-radius: 999px; padding: 3px 3px 3px 12px; box-shadow: 0 1px 2px rgba(21, 36, 44, .05); transition: border-color .15s, box-shadow .15s; }
.sg-search:focus-within { border-color: var(--sg-brand-3); box-shadow: 0 0 0 4px rgba(79, 138, 163, .18); }
.sg-search .sg-ico { color: var(--sg-muted); }
.sg-search input { flex: 1 1 auto; min-width: 0; border: 0; background: transparent; padding: .45rem .5rem; font: inherit; font-size: .95rem; color: var(--sg-ink); outline: none; }
.sg-search input::-webkit-search-cancel-button { cursor: pointer; }
.sg-search select { border: 0; background: var(--sg-soft); color: var(--sg-text); font: inherit; font-size: .85rem; padding: .4rem .5rem; border-radius: 999px; margin-right: 4px; max-width: 8.5rem; cursor: pointer; }
.sg-search button { border: 0; border-radius: 999px; background: var(--sg-brand); color: #fff; font: inherit; font-size: .9rem; font-weight: 600; padding: .5rem 1rem; cursor: pointer; transition: background .15s; }
.sg-search button:hover { background: var(--sg-brand-2); }
.sg-topbar .sg-search select, .sg-topbar .sg-search button { display: none; }
.sg-search--big { padding: 5px 5px 5px 16px; }
.sg-search--big input { font-size: 1.05rem; padding: .7rem .6rem; }
.sg-search--big button { padding: .7rem 1.35rem; font-size: 1rem; }

/* ---------- Startseite ---------- */
.sg-hero {
  position: relative; overflow: hidden; border-radius: 18px; padding: 2.25rem 2rem 2rem; margin: .5rem 0 2rem; color: #e8f1f4;
  background:
    radial-gradient(1200px 300px at 110% -20%, rgba(79, 138, 163, .55), transparent 60%),
    radial-gradient(600px 240px at -10% 120%, rgba(201, 119, 31, .25), transparent 60%),
    linear-gradient(135deg, #163848 0%, #1a4254 45%, #24566b 100%);
}
.sg-hero::after { content: "§"; position: absolute; right: -.05em; top: -.28em; font: 700 16rem/1 var(--sg-serif); color: rgba(255, 255, 255, .06); pointer-events: none; }
.sg-hero h1 { color: #fff; font-size: clamp(1.9rem, 4vw, 2.6rem); font-weight: 750; margin: .15rem 0 .6rem; }
.sg-eyebrow { text-transform: uppercase; letter-spacing: .12em; font-size: .75rem; font-weight: 700; color: #f3c48e; margin: 0; }
.sg-lead { font-size: 1.08rem; max-width: 40rem; margin: 0 0 1.5rem; color: inherit; opacity: .92; }
.sg-hero .sg-search { position: relative; z-index: 1; max-width: 40rem; border-color: transparent; box-shadow: 0 8px 30px rgba(0, 0, 0, .25); }
.sg-pagehead { margin: .5rem 0 1.75rem; }
.sg-pagehead h1 { font-size: clamp(1.6rem, 3vw, 2.1rem); margin: 0 0 .75rem; }
.sg-pagehead .sg-lead { color: var(--sg-muted); }

.sg-section { margin: 0 0 2.25rem; }
.sg-h2 { font-size: 1.15rem; font-weight: 700; margin: 0 0 1rem; display: flex; align-items: baseline; gap: .5rem; }
.sg-h2 small { font-weight: 400; color: var(--sg-muted); font-size: .85rem; }
.sg-grid { display: grid; gap: 1rem; grid-template-columns: repeat(auto-fill, minmax(210px, 1fr)); }
.sg-grid--haupt { grid-template-columns: repeat(auto-fill, minmax(230px, 1fr)); }

.sg-card { position: relative; display: flex; flex-direction: column; gap: .35rem; background: #fff; border: 1px solid var(--sg-line); border-radius: var(--sg-radius); padding: 1rem 1.1rem; box-shadow: var(--sg-shadow); transition: transform .15s, box-shadow .15s, border-color .15s; }
.sg-card:hover { transform: translateY(-2px); box-shadow: var(--sg-shadow-hover); border-color: var(--sg-line-strong); }
.sg-card__link { display: flex; flex-direction: column; gap: .15rem; color: inherit !important; text-decoration: none !important; }
.sg-card__link::after { content: ""; position: absolute; inset: 0; border-radius: inherit; }
.sg-card__abk { font-weight: 800; font-size: 1.35rem; color: var(--sg-brand); letter-spacing: -.01em; }
.sg-card--big .sg-card__abk { font-size: 1.75rem; }
.sg-card__name { font-weight: 600; color: var(--sg-ink); line-height: 1.3; }
.sg-card__meta { font-size: .8rem; color: var(--sg-muted); margin-top: auto; padding-top: .35rem; line-height: 1.4; }
.sg-card__meta a { position: relative; z-index: 1; }
.sg-card__quick { position: relative; z-index: 1; display: flex; flex-wrap: wrap; gap: .35rem; margin-top: .5rem; padding-top: .65rem; border-top: 1px dashed var(--sg-line); }
.sg-card__quick a { font-size: .8rem; font-weight: 600; padding: .15rem .5rem; border-radius: 999px; background: var(--sg-soft-2); color: var(--sg-brand); white-space: nowrap; }
.sg-card__quick a:hover { background: var(--sg-brand); color: #fff; text-decoration: none; }
.sg-card--soon { background: var(--sg-soft); box-shadow: none; border-style: dashed; }
.sg-card--soon:hover { transform: none; box-shadow: none; }
.sg-card--soon .sg-card__abk { color: var(--sg-muted); }

.sg-chips { list-style: none; display: flex; flex-wrap: wrap; gap: .5rem; margin: 0; padding: 0; }
.sg-chips a { display: inline-block; font-size: .875rem; padding: .35rem .75rem; border: 1px solid var(--sg-line); border-radius: 999px; background: #fff; color: var(--sg-text); }
.sg-chips a:hover { border-color: var(--sg-brand-3); color: var(--sg-brand); text-decoration: none; background: var(--sg-soft); }
.sg-chips--sm a { font-size: .8rem; padding: .2rem .6rem; }
.sg-archive .sg-muted { margin: -.5rem 0 1rem; font-size: .9rem; }

.sg-source { font-size: .8rem; color: var(--sg-muted); border-top: 1px solid var(--sg-line); padding-top: .9rem; margin-top: 2rem; }

/* ---------- Gesetz: Kopf + Inhaltsübersicht ---------- */
.sg-badge { display: inline-flex; align-items: center; font-weight: 800; font-size: .85rem; letter-spacing: .02em; color: #fff; background: var(--sg-brand); border-radius: 6px; padding: .2rem .55rem; }
.sg-badge--sm { font-size: .7rem; padding: .1rem .4rem; margin-right: .5rem; vertical-align: .1em; }
.sg-lawhead { margin: 0 0 1.5rem; }
.sg-lawhead h1 { font-size: clamp(1.6rem, 3.4vw, 2.2rem); font-weight: 750; margin: .6rem 0 .9rem; }
.sg-facts { list-style: none; margin: 0; padding: .9rem 1rem; display: grid; gap: .4rem; background: var(--sg-soft); border-radius: var(--sg-radius-sm); font-size: .875rem; }
.sg-facts li { display: grid; grid-template-columns: 7.5rem 1fr; gap: .75rem; }
.sg-facts span { color: var(--sg-muted); font-weight: 600; }

.sg-toolbar { display: flex; gap: .6rem; align-items: center; margin: 0 0 1rem; }
.sg-filter { flex: 1; display: flex; align-items: center; gap: .5rem; border: 1px solid var(--sg-line-strong); border-radius: var(--sg-radius-sm); padding: 0 .75rem; background: #fff; margin: 0; }
.sg-filter:focus-within { border-color: var(--sg-brand-3); box-shadow: 0 0 0 4px rgba(79, 138, 163, .15); }
.sg-filter .sg-ico { color: var(--sg-muted); }
.sg-filter input { flex: 1; min-width: 0; border: 0; outline: 0; font: inherit; font-size: .95rem; padding: .6rem 0; background: transparent; }

.sg-btn { display: inline-flex; align-items: center; gap: .4rem; font: inherit; font-size: .875rem; font-weight: 600; line-height: 1; padding: .55rem .85rem; border-radius: var(--sg-radius-sm); border: 1px solid var(--sg-brand); background: var(--sg-brand); color: #fff !important; cursor: pointer; white-space: nowrap; text-decoration: none !important; transition: background .15s, border-color .15s, color .15s; }
.sg-btn:hover { background: var(--sg-brand-2); border-color: var(--sg-brand-2); }
.sg-btn--ghost { background: #fff; color: var(--sg-text) !important; border-color: var(--sg-line-strong); }
.sg-btn--ghost:hover { background: var(--sg-soft); border-color: var(--sg-brand-3); color: var(--sg-brand) !important; }
.sg-btn--icon { padding: .5rem; background: #fff; color: var(--sg-brand) !important; border-color: var(--sg-line-strong); }
.sg-btn--icon:hover { background: var(--sg-brand); color: #fff !important; }
.sg-btn.is-disabled { opacity: .35; pointer-events: none; }

.sg-toc { border: 1px solid var(--sg-line); border-radius: var(--sg-radius); background: #fff; overflow: hidden; }
.sg-toc__list { list-style: none; margin: 0; padding: .25rem 0; }
.sg-toc__list li a { display: grid; grid-template-columns: 6.5rem 1fr; gap: .75rem; padding: .42rem 1rem; color: var(--sg-text); font-size: .95rem; line-height: 1.4; border-left: 3px solid transparent; }
.sg-toc__list li a:hover { background: var(--sg-soft); border-left-color: var(--sg-brand-3); text-decoration: none; color: var(--sg-ink); }
.sg-toc__nr { font-weight: 700; color: var(--sg-brand); font-variant-numeric: tabular-nums; white-space: nowrap; }
.sg-toc__list li.is-gone a { color: var(--sg-muted); }
.sg-toc__list li.is-gone .sg-toc__nr { color: var(--sg-muted); font-weight: 500; }
.sg-toc__list li.is-target a, .sg-toc__list li:target a { background: var(--sg-mark); border-left-color: var(--sg-accent); }
.sg-toc__sec { border-top: 1px solid var(--sg-line); }
.sg-toc > .sg-toc__sec:first-child, .sg-toc > .sg-toc__list + .sg-toc__sec { border-top: 0; }
.sg-toc > .sg-toc__list + .sg-toc__sec { border-top: 1px solid var(--sg-line); }
.sg-toc__sec > summary { list-style: none; display: flex; align-items: baseline; gap: .6rem; padding: .8rem 1rem; cursor: pointer; font-weight: 700; color: var(--sg-ink); user-select: none; }
.sg-toc__sec > summary::-webkit-details-marker { display: none; }
.sg-toc__sec > summary::before { content: ""; width: .5rem; height: .5rem; border-right: 2px solid var(--sg-brand-3); border-bottom: 2px solid var(--sg-brand-3); transform: rotate(-45deg); transition: transform .15s; flex: none; position: relative; top: -.1em; }
.sg-toc__sec[open] > summary::before { transform: rotate(45deg); }
.sg-toc__sec > summary:hover { background: var(--sg-soft); }
.sg-toc__sec--d0 > summary { background: linear-gradient(to right, var(--sg-soft-2), #fff 70%); }
.sg-toc__sec--d0 > summary:hover { background: var(--sg-soft-2); }
.sg-toc__bez { color: var(--sg-brand); white-space: nowrap; }
.sg-toc__stitle { flex: 1; }
.sg-toc__count { font-size: .72rem; font-weight: 700; color: var(--sg-muted); background: var(--sg-soft); border-radius: 999px; padding: .1rem .5rem; }
.sg-toc__sec--d1 > summary, .sg-toc__sec--d2 > summary, .sg-toc__sec--d3 > summary { font-weight: 650; font-size: .95rem; padding-left: 1.6rem; }
.sg-toc__sec--d2 > summary, .sg-toc__sec--d3 > summary { padding-left: 2.2rem; }
.sg-toc__body .sg-toc__sec { border-top: 1px dashed var(--sg-line); }
.sg-toc__body .sg-toc__list li a { padding-left: 1.6rem; }
.sg-toc__sec--d1 .sg-toc__list li a, .sg-toc__sec--d2 .sg-toc__list li a { padding-left: 2.2rem; }
.sg-empty { padding: 1.25rem; text-align: center; color: var(--sg-muted); }

/* ---------- Vorschrift ---------- */
.sg-normhead { margin: 0 0 1.5rem; padding-bottom: 1.1rem; border-bottom: 1px solid var(--sg-line); }
.sg-context { font-size: .82rem; color: var(--sg-muted); margin: 0 0 .4rem; }
.sg-normhead h1 { margin: 0 0 1rem; display: flex; flex-direction: column; gap: .2rem; }
.sg-normnr { font-size: .95rem; font-weight: 750; color: var(--sg-accent); letter-spacing: .02em; }
.sg-normnr abbr { text-decoration: none; border: 0; cursor: help; }
.sg-normtitle { font-size: clamp(1.5rem, 3.2vw, 2rem); font-weight: 750; line-height: 1.2; color: var(--sg-ink); }
.sg-actions { display: flex; flex-wrap: wrap; gap: .45rem; align-items: center; }
.sg-actions [data-sg-next] { margin-left: auto; }
.sg-actions > span.sg-btn:last-child { margin-left: auto; }

.sg-text { font-family: var(--sg-sans); font-size: 1.05rem; line-height: 1.7; font-variant-numeric: lining-nums; color: var(--sg-text); hyphens: auto; -webkit-hyphens: auto; overflow-wrap: break-word; }
.sg-text p { margin: 0 0 .6rem; }
.sg-section { scroll-margin-top: 96px; }
.sg-abs { position: relative; display: grid; grid-template-columns: 2.9rem minmax(0, 1fr); padding: .55rem .6rem .55rem 0; margin: 0 -.6rem .35rem 0; border-radius: var(--sg-radius-sm); scroll-margin-top: 90px; transition: background .4s; }
.sg-abs--plain { grid-template-columns: minmax(0, 1fr); }
.sg-abs:target, .sg-abs.is-target { background: linear-gradient(to right, var(--sg-mark), rgba(255, 241, 194, .25)); }
.sg-absnr { font-family: var(--sg-sans); font-weight: 700; font-size: .9rem; color: var(--sg-brand-2) !important; padding-top: .2rem; text-decoration: none !important; font-variant-numeric: tabular-nums; }
a.sg-absnr:hover { color: var(--sg-accent) !important; }
.sg-absbody > :last-child { margin-bottom: 0; }
.sg-anchor { position: absolute; top: 0; }

.sg-s { font-family: var(--sg-sans); font-size: .62em; font-weight: 700; vertical-align: super; line-height: 0; margin-right: .18em; scroll-margin-top: 110px; }
.sg-s a { display: inline-block; min-width: 1.35em; padding: .05em .3em; text-align: center; border-radius: 999px; color: var(--sg-brand-3) !important; background: transparent; line-height: 1.4; text-decoration: none !important; transition: background .15s, color .15s; }
.sg-s a:hover { background: var(--sg-brand); color: #fff !important; }
.sg-s:target a, .sg-s.is-target a { background: var(--sg-accent); color: #fff !important; }
::highlight(sg-satz) { background-color: var(--sg-mark-strong, #ffe08a); color: inherit; }

.sg-ref { color: var(--sg-brand-2) !important; border-bottom: 1px solid rgba(48, 103, 127, .25); text-decoration: none !important; }
.sg-ref:hover { border-bottom-color: var(--sg-brand-2); background: var(--sg-soft-2); }
.sg-ref--ext { border-bottom-style: dashed; }
.sg-ref--int { border-bottom-style: dotted; }

.sg-dl { margin: .45rem 0 .6rem; padding: 0; }
.sg-li { display: grid; grid-template-columns: 2.6rem minmax(0, 1fr); gap: 0 .25rem; padding: .12rem 0; border-radius: 6px; scroll-margin-top: 100px; }
.sg-li:target, .sg-li.is-target { background: var(--sg-mark); box-shadow: -6px 0 0 var(--sg-mark), 6px 0 0 var(--sg-mark); }
.sg-dl dt { font-family: var(--sg-sans); font-weight: 650; font-size: .9em; color: var(--sg-brand); text-align: left; padding-top: .12em; font-variant-numeric: tabular-nums; }
.sg-dl dd { margin: 0; }
.sg-dl .sg-dl { margin: .3rem 0 .2rem; }
.sg-dl--alpha > .sg-li, .sg-dl--a-alpha > .sg-li, .sg-dl--a3-alpha > .sg-li { grid-template-columns: 2.4rem minmax(0, 1fr); }
.sg-dl--dash > .sg-li { grid-template-columns: 1.4rem minmax(0, 1fr); }
.sg-la + .sg-la { margin-top: .15rem; }
.sg-subtitle { font-family: var(--sg-sans); font-weight: 700; color: var(--sg-ink); margin: 1rem 0 .4rem; }
.sg-nb { white-space: nowrap; }
.sg-komm { display: block; font-family: var(--sg-sans); font-size: .82rem; color: var(--sg-muted); margin-top: .25rem; }
.sg-pre { font-size: .82rem; background: var(--sg-soft); padding: .75rem; border-radius: var(--sg-radius-sm); overflow-x: auto; white-space: pre-wrap; }
.sg-img { max-width: 100%; height: auto; }
.sg-gone { color: var(--sg-muted); font-style: italic; }

.sg-tablewrap { overflow-x: auto; margin: .6rem 0 1rem; border: 1px solid var(--sg-line); border-radius: var(--sg-radius-sm); -webkit-overflow-scrolling: touch; }
.sg-table { width: 100%; border-collapse: collapse; font-family: var(--sg-sans); font-size: .85rem; line-height: 1.45; hyphens: manual; }
.sg-table th, .sg-table td { padding: .45rem .6rem; border-bottom: 1px solid var(--sg-line); vertical-align: top; text-align: left; }
.sg-table th { background: var(--sg-soft); font-weight: 700; color: var(--sg-ink); }
.sg-table tbody tr:nth-child(even) td { background: #fafcfc; }
.sg-table tr:last-child td { border-bottom: 0; }
.sg-table .sg-right { text-align: right; } .sg-table .sg-center { text-align: center; }
.sg-table p { margin: 0; }

.sg-fn { margin: 1.5rem 0 0; border: 1px solid var(--sg-line); border-radius: var(--sg-radius-sm); background: var(--sg-soft); font-size: .875rem; }
.sg-fn > summary { cursor: pointer; padding: .7rem 1rem; font-weight: 650; color: var(--sg-ink); }
.sg-fn__body { padding: 0 1rem .9rem; color: var(--sg-muted); overflow-wrap: anywhere; }
.sg-fn__body p { margin: 0 0 .5rem; }

.sg-related { margin: 1.75rem 0 0; padding: 1rem 1.1rem; border-radius: var(--sg-radius); border: 1px solid var(--sg-line); background: linear-gradient(180deg, #fff, var(--sg-soft)); }
.sg-related h2 { font-size: 1rem; margin: 0 0 .75rem; }
.sg-related__grp { display: grid; grid-template-columns: 11rem 1fr; gap: .5rem 1rem; align-items: start; margin-bottom: .55rem; }
.sg-related__grp > span { font-size: .82rem; font-weight: 600; color: var(--sg-muted); padding-top: .25rem; }
.sg-related .sg-small { margin: .5rem 0 0; }

.sg-pager { display: grid; grid-template-columns: 1fr 1fr; gap: .75rem; margin: 2rem 0 0; }
.sg-pager a { display: flex; flex-direction: column; gap: .1rem; padding: .85rem 1rem; border: 1px solid var(--sg-line); border-radius: var(--sg-radius); background: #fff; color: var(--sg-text) !important; text-decoration: none !important; transition: border-color .15s, box-shadow .15s; min-width: 0; }
.sg-pager a:hover { border-color: var(--sg-brand-3); box-shadow: var(--sg-shadow); }
.sg-pager small { font-size: .72rem; text-transform: uppercase; letter-spacing: .08em; color: var(--sg-muted); }
.sg-pager strong { color: var(--sg-brand); }
.sg-pager span { font-size: .875rem; overflow: hidden; text-overflow: ellipsis; white-space: nowrap; }
.sg-pager__next { text-align: right; grid-column: 2; }

/* ---------- Suchergebnisse ---------- */
.sg-results { list-style: none; margin: 0; padding: 0; display: grid; gap: .65rem; }
.sg-results > li { border: 1px solid var(--sg-line); border-radius: var(--sg-radius-sm); padding: .8rem 1rem; background: #fff; }
.sg-results > li:hover { border-color: var(--sg-line-strong); }
.sg-results__head { display: block; font-size: 1rem; color: var(--sg-ink) !important; }
.sg-results__head strong { color: var(--sg-brand); margin-right: .25rem; }
.sg-results p { margin: .35rem 0 0; font-size: .9rem; color: var(--sg-muted); }
.sg-results mark { background: var(--sg-mark-strong); color: var(--sg-ink); padding: 0 .1em; border-radius: 3px; }
.sg-results--direct > li { padding: 0; }
.sg-results--direct a { display: block; padding: .75rem 1rem; color: var(--sg-ink) !important; }
.sg-results--direct strong { color: var(--sg-brand); }

/* ---------- Hinweis-Toast ---------- */
.sg-toast { position: fixed; left: 50%; bottom: 24px; transform: translate(-50%, 20px); opacity: 0; z-index: 9999; background: #15242c; color: #fff; font: 600 .9rem/1.3 system-ui, -apple-system, "Segoe UI", sans-serif; padding: .7rem 1.1rem; border-radius: 999px; box-shadow: 0 10px 30px rgba(0, 0, 0, .25); transition: opacity .2s, transform .2s; pointer-events: none; max-width: calc(100vw - 32px); }
.sg-toast.is-on { opacity: 1; transform: translate(-50%, 0); }

/* ---------- Mobil ---------- */
@media (max-width: 640px) {
  .sg-hero { padding: 1.5rem 1.1rem 1.25rem; border-radius: 14px; }
  .sg-hero::after { font-size: 10rem; }
  .sg-search--big { flex-wrap: wrap; border-radius: 14px; padding: 6px; }
  .sg-search--big .sg-ico { margin-left: 8px; }
  .sg-search--big input { flex-basis: calc(100% - 40px); }
  .sg-search--big select { flex: 1; max-width: none; padding: .6rem; }
  .sg-search--big button { flex: 1; }
  .sg-topbar .sg-search { flex: 1 1 100%; }
  .sg-toc__list li a { grid-template-columns: 5rem 1fr; padding-right: .75rem; }
  .sg-facts li { grid-template-columns: 1fr; gap: 0; }
  .sg-abs { grid-template-columns: 2.3rem minmax(0, 1fr); }
  .sg-text { font-size: 1.02rem; }
  .sg-li { grid-template-columns: 2.1rem minmax(0, 1fr); }
  .sg-actions .sg-btn--ghost span { display: none; }
  .sg-related__grp { grid-template-columns: 1fr; gap: .3rem; }
  .sg-pager { grid-template-columns: 1fr; }
  .sg-pager__next { grid-column: auto; }
}

/* ---------- Druck ---------- */
@media print {
  body * { visibility: hidden; }
  .sg, .sg * { visibility: visible; }
  .sg { position: absolute; left: 0; top: 0; width: 100%; }
  .sg-topbar, .sg-actions, .sg-pager, .sg-related, .sg-toolbar, .sg-search, .sg-toast, .adsbygoogle { display: none !important; }
  .sg-fn { border: 0; background: none; }
  .sg-fn:not([open]) > .sg-fn__body { display: block; }
  .sg-text { font-size: 11pt; }
  .sg a { color: inherit !important; border: 0 !important; }
}
.sg-ad { margin: 1.5rem 0; min-height: 100px; }
.sg-normzu { font-size: .9rem; font-weight: 600; color: var(--sg-muted); }
.sg-img--inline { display: inline-block; vertical-align: middle; margin: .2rem .25rem; }
.sg-fnr { font-family: var(--sg-sans); font-size: .7em; line-height: 0; }
.sg-fnr a { padding: 0 .15em; font-weight: 700; color: var(--sg-accent) !important; text-decoration: none !important; }
.sg-footnotes { margin: 1rem 0 0; padding-top: .6rem; border-top: 1px solid var(--sg-line); font-size: .88rem; color: var(--sg-muted); }
.sg-footnote { margin: 0 0 .35rem; scroll-margin-top: 100px; }
.sg-footnote:target { background: var(--sg-mark); border-radius: 4px; }
.sg-fnz { font-weight: 700; color: var(--sg-accent) !important; margin-right: .2rem; }
.sg-toc__t--anfang { color: var(--sg-muted); font-style: italic; }
.sg-toc__list li.is-formel a { grid-template-columns: 1fr; } .sg-toc__list li.is-formel .sg-toc__nr { font-weight: 600; color: var(--sg-muted); }
.sg-table td.sg-num { text-align: right; font-variant-numeric: tabular-nums; white-space: nowrap; }
.sg-chips a.is-archiv { border-style: dashed; color: var(--sg-muted); }
.sg-file { display: inline-flex; align-items: center; gap: .75rem; margin: .75rem 0; padding: .7rem 1rem; border: 1px solid var(--sg-line-strong); border-radius: var(--sg-radius-sm); background: #fff; color: var(--sg-text) !important; text-decoration: none !important; font-family: var(--sg-sans); transition: border-color .15s, box-shadow .15s; }
.sg-file:hover { border-color: var(--sg-brand-3); box-shadow: var(--sg-shadow); }
.sg-file__ico { flex: none; font-size: .7rem; font-weight: 800; letter-spacing: .04em; color: #fff; background: #b3261e; border-radius: 4px; padding: .35rem .4rem; }
.sg-file__txt { display: flex; flex-direction: column; line-height: 1.3; }
.sg-file__txt strong { color: var(--sg-brand); font-size: .95rem; }
.sg-file__txt small { color: var(--sg-muted); font-size: .78rem; }
.sg-toc__sec--d4 > summary, .sg-toc__sec--d5 > summary { font-weight: 600; font-size: .92rem; padding-left: 2.8rem; }
.sg-toc__sec--d3 .sg-toc__list li a, .sg-toc__sec--d4 .sg-toc__list li a, .sg-toc__sec--d5 .sg-toc__list li a { padding-left: 2.8rem; }
@media (max-width: 640px) { .sg-toc__sec--d2 > summary, .sg-toc__sec--d3 > summary, .sg-toc__sec--d4 > summary, .sg-toc__sec--d5 > summary { padding-left: 1.6rem; } }
/* Richtlinien / Hinweise (Amtliches Handbuch) */
.sg-aenderung { font-size: .85rem; background: #fff8e1; border-left: 3px solid #e0a800; border-radius: 0 6px 6px 0; padding: .45rem .75rem; margin: 0 0 1rem; }
.sg-bmf { font-size: .82rem; color: var(--sg-muted); background: var(--sg-soft); border-left: 3px solid var(--sg-brand-3); border-radius: 0 6px 6px 0; padding: .45rem .75rem; margin: -.5rem 0 1.25rem; }
.sg-rh { font-size: 1.02rem; font-weight: 700; color: var(--sg-ink); margin: 1.4rem 0 .5rem; }
.sg-stw { font-size: 1rem; font-weight: 700; color: var(--sg-brand); margin: 1.5rem 0 .4rem; padding-top: .9rem; border-top: 1px solid var(--sg-line); scroll-margin-top: 90px; }
.sg-stw:target { background: var(--sg-mark); border-radius: 4px; }
.sg-text--vv > .sg-stw:first-child, .sg-stw-index + .sg-stw { border-top: 0; padding-top: 0; }
.sg-stw-index { display: flex; flex-wrap: wrap; gap: .35rem .5rem; align-items: baseline; font-family: var(--sg-sans); font-size: .82rem; background: var(--sg-soft); border-radius: var(--sg-radius-sm); padding: .7rem .9rem; margin: 0 0 1.25rem; }
.sg-stw-index > span { font-weight: 700; color: var(--sg-muted); margin-right: .25rem; }
.sg-stw-index ul { list-style: none; display: contents; }
.sg-stw-index li a { display: inline-block; padding: .1rem .45rem; border-radius: 999px; background: #fff; border: 1px solid var(--sg-line); color: var(--sg-text) !important; text-decoration: none !important; }
.sg-stw-index li a:hover { border-color: var(--sg-brand-3); color: var(--sg-brand) !important; }
.sg-list { margin: .35rem 0 .7rem; padding-left: 1.5rem; }
.sg-list li { margin: .2rem 0; }
.sg-ref--rh { border-bottom-style: solid; }
.sg-extlink::after { content: " ↗"; font-size: .8em; }
/* Template setzt "» " vor Links in Absätzen – im Gesetzesbereich nicht erwünscht */
.content .sg p a[href]::before, .sg p a[href]::before { content: none !important; }
.sg-margin { display: inline-block; font-family: var(--sg-sans); font-size: .72rem; font-weight: 700; color: var(--sg-muted); background: var(--sg-soft); border: 1px solid var(--sg-line); border-radius: 4px; padding: 0 .35rem; margin-right: .35rem; vertical-align: .1em; }
/* AEAO: Nummern und Rechenbeispiele */
.sg-dl--aeao > .sg-li { grid-template-columns: 3.2rem minmax(0, 1fr); padding: .25rem 0; }
.sg-dl--aeao > .sg-li > dt a { color: var(--sg-brand) !important; text-decoration: none !important; }
.sg-dl--aeao > .sg-li > dt a:hover { color: var(--sg-accent) !important; }
.sg-dl--aeao dd > p:first-child { margin-top: 0; }
.sg-calc { font-family: var(--sg-sans); font-size: .9rem; background: var(--sg-soft); border: 1px solid var(--sg-line); border-radius: var(--sg-radius-sm); padding: .6rem .8rem; margin: .5rem 0 1rem; overflow-x: auto; }
.sg-grow { display: flex; gap: .5rem; padding: .18rem 0; min-width: 28rem; }
.sg-gc { flex: 1 1 0; }
.sg-gc-1 { flex: 0 0 8.33%; } .sg-gc-2 { flex: 0 0 16.66%; } .sg-gc-3 { flex: 0 0 25%; } .sg-gc-4 { flex: 0 0 33.33%; }
.sg-gc-5 { flex: 0 0 41.66%; } .sg-gc-6 { flex: 0 0 50%; } .sg-gc-7 { flex: 0 0 58.33%; } .sg-gc-8 { flex: 0 0 66.66%; }
.sg-gc-9 { flex: 0 0 75%; } .sg-gc-10 { flex: 0 0 83.33%; } .sg-gc-11 { flex: 0 0 91.66%; } .sg-gc-12 { flex: 0 0 100%; }
.sg-grow > .sg-gc { flex-shrink: 1; }
.sg-gc--r { text-align: right; font-variant-numeric: tabular-nums; white-space: nowrap; }
.sg-gc--c { text-align: center; }
.sg-gc--ul { border-bottom: 1px solid var(--sg-text); }
.sg-gc--dul { border-bottom: 3px double var(--sg-text); }
.sg-aeao-h { display: block; font-family: var(--sg-sans); font-weight: 700; color: var(--sg-ink); margin: 0 0 .3rem; }
.sg-dl--aeao .sg-dl--aeao { margin: .35rem 0 .2rem; }
.sg-dl--aeao .sg-dl--aeao > .sg-li { grid-template-columns: 3.6rem minmax(0, 1fr); }