/* =========================================================
   Beyond Steps — Steuern v9a
   Kapitel 1: Positionierung und klares Nutzenversprechen
   ========================================================= */
@font-face {
  font-family: "Manrope";
  src: url("../assets/fonts/manrope/manrope-v20-latin-regular.woff2") format("woff2");
  font-weight: 400;
  font-style: normal;
  font-display: block;
}

@font-face {
  font-family: "Manrope";
  src: url("../assets/fonts/manrope/manrope-v20-latin-600.woff2") format("woff2");
  font-weight: 600;
  font-style: normal;
  font-display: block;
}

@font-face {
  font-family: "Manrope";
  src: url("../assets/fonts/manrope/manrope-v20-latin-700.woff2") format("woff2");
  font-weight: 700;
  font-style: normal;
  font-display: block;
}

.steuern-theme-v9a {
  --font-heading-v9a: "Manrope", "Inter";
  --font-copy-v9a: "Inter", "Source Sans 3";
  --font-brand: "Bruno Ace SC", "Manrope";
  --font-brand-sub: "Michroma", "Manrope";
  --font-body: "Source Sans 3", "Inter";
  --font-ui: "Inter", "Manrope";
  --v9a-bg: #0a1522;
  --v9a-bg-deep: #06111c;
  --v9a-text: #e7eef2;
  --v9a-muted: rgba(211, 224, 231, 0.76);
  --v9a-gold: #cfa954;
  --v9a-champ-a: #faf6ed;
  --v9a-champ-b: #eee3cf;
  --v9a-champ-c: #ddc9a5;
  --v9a-champ-d: #c7aa78;
  --page-width: 1756px;
  --page-padding-x: clamp(24px, 4.8vw, 88px);
  --color-bg: var(--v9a-bg);
  --color-text-main: var(--v9a-text);
  --color-text-strong: #f1f5f7;
  --color-text-soft: var(--v9a-muted);
  --color-text-faint: rgba(199, 216, 225, 0.58);
  --color-gold: var(--v9a-gold);
  --color-gold-strong: #d9bb76;
  --color-gold-soft: rgba(207, 169, 84, 0.22);
  --color-border: rgba(147, 178, 202, 0.12);
  --color-border-gold: rgba(207, 169, 84, 0.22);
  background: var(--v9a-bg);
  color: var(--v9a-text);
}

.steuern-theme-v9a .page-bg {
  background:
    radial-gradient(ellipse 72% 50% at 76% 6%, rgba(43, 78, 111, 0.22), rgba(43, 78, 111, 0) 62%),
    radial-gradient(ellipse 58% 42% at 18% 30%, rgba(35, 70, 104, 0.13), rgba(35, 70, 104, 0) 68%),
    linear-gradient(180deg, #0a1522 0%, #07131f 48%, #0a1522 100%);
  filter: none;
}

.steuern-theme-v9a .page-bg::after {
  background: linear-gradient(180deg, rgba(2, 7, 12, 0.02), rgba(2, 7, 12, 0.24) 78%, rgba(2, 7, 12, 0.34));
}

/* Header */
.steuern-theme-v9a .site-header {
  position: fixed;
  top: 0;
  left: 0;
  right: 0;
  z-index: 60;
  width: 100%;
  max-width: none;
  margin: 0;
  padding: 24px var(--page-padding-x);
  display: flex;
  align-items: flex-start;
  justify-content: space-between;
  gap: 28px;
  background: linear-gradient(180deg, rgba(1, 4, 7, 0.72), rgba(1, 4, 7, 0));
  backdrop-filter: blur(12px);
}

.steuern-theme-v9a .brand {
  display: inline-flex;
  align-items: flex-start;
  gap: 13px;
  color: var(--v9a-text);
  text-decoration: none;
}

.steuern-theme-v9a .brand__logo {
  width: 42px;
  height: 42px;
  object-fit: contain;
  filter: none;
}

.steuern-theme-v9a .brand__text {
  color: rgba(238, 246, 249, 0.92);
  font-family: var(--font-heading-v9a);
  font-size: 0.98rem;
  font-weight: 600;
  letter-spacing: 0.02em;
}

.steuern-theme-v9a .main-nav {
  display: flex;
  align-items: flex-start;
  gap: clamp(18px, 2vw, 34px);
}

.steuern-theme-v9a .main-nav a {
  position: relative;
  color: rgba(222, 234, 239, 0.72);
  font-family: var(--font-heading-v9a);
  font-size: 0.86rem;
  font-weight: 600;
  text-decoration: none;
  transition: color 180ms ease;
}

.steuern-theme-v9a .main-nav a::after {
  content: "";
  position: absolute;
  left: 0;
  right: 0;
  bottom: -9px;
  height: 1px;
  background: linear-gradient(90deg, rgba(207, 169, 84, 0), rgba(207, 169, 84, 0.76), rgba(207, 169, 84, 0));
  opacity: 0;
  transform: scaleX(0.4);
  transition: opacity 180ms ease, transform 180ms ease;
}

.steuern-theme-v9a .main-nav a:hover,
.steuern-theme-v9a .main-nav a:focus-visible {
  color: rgba(247, 251, 252, 0.95);
}

.steuern-theme-v9a .main-nav a:hover::after,
.steuern-theme-v9a .main-nav a:focus-visible::after {
  opacity: 1;
  transform: scaleX(1);
}

.steuern-theme-v9a main.oe-main {
  padding-top: 0;
  padding-bottom: 0;
}

/* Hero — bestehendes Steuern-Bild und OE-Layout */
.steuern-theme-v9a .steuern-hero .oe-hero-image {
  background-color: #0a1522;
  background-image: url("../assets/img/backgrounds/bg-steuern-001.png");
  background-position: center top;
}

.steuern-theme-v9a .oe-hero-panel::before {
  background: linear-gradient(90deg, rgba(10, 21, 34, 0.74) 0%, rgba(10, 21, 34, 0.60) 55%, rgba(10, 21, 34, 0.28) 76%, rgba(10, 21, 34, 0) 100%);
  box-shadow: none;
}

.steuern-theme-v9a .oe-hero-eyebrow,
.steuern-theme-v9a .detail-kicker {
  color: var(--v9a-gold);
}

.steuern-theme-v9a .oe-hero--image-box .oe-hero-panel-title,
.steuern-theme-v9a .steering-offer h2,
.steuern-theme-v9a .steering-contribution h2,
.steuern-theme-v9a .steering-contact h2 {
  color: #eadfc9;
  background: linear-gradient(180deg, var(--v9a-champ-a) 0%, var(--v9a-champ-b) 26%, #f7f0e3 44%, var(--v9a-champ-c) 70%, var(--v9a-champ-d) 100%);
  -webkit-background-clip: text;
  background-clip: text;
  -webkit-text-fill-color: transparent;
  text-shadow: 0 2px 5px rgba(0, 7, 15, 0.18);
  padding-bottom: 0.14em;
  overflow: visible;
}

.steuern-theme-v9a .oe-hero-core {
  color: rgba(229, 237, 241, 0.90);
}

.steuern-theme-v9a .oe-hero-text {
  color: var(--v9a-muted);
}

.steuern-theme-v9a .oe-hero-panel-line {
  background: linear-gradient(90deg, rgba(89, 207, 239, 0.70), rgba(89, 207, 239, 0.26), rgba(89, 207, 239, 0));
  box-shadow: none;
}

/* Wiederverwendbare Kapiteltypografie */
.steuern-theme-v9a .detail-kicker {
  margin: 0 0 18px;
  color: var(--v9a-gold);
  font-family: var(--font-heading-v9a);
  font-size: 0.76rem;
  font-weight: 700;
  letter-spacing: 0.22em;
  text-transform: uppercase;
}

/* Kapitel 1 — Problem, Positionierung und Nutzenversprechen */
.steuern-theme-v9a .steering-offer {
  width: 100%;
  padding-top: clamp(122px, 9vw, 172px);
  display: grid;
  grid-template-columns: minmax(390px, 0.88fr) minmax(620px, 1.12fr);
  grid-template-rows: auto auto;
  column-gap: clamp(58px, 6vw, 116px);
  row-gap: 18px;
  align-items: stretch;
}

.steuern-theme-v9a .steering-offer__kicker {
  grid-column: 1;
  grid-row: 1;
  margin-bottom: 0;
}

.steuern-theme-v9a .steering-offer__copy {
  grid-column: 1;
  grid-row: 2;
  min-width: 0;
  display: flex;
  flex-direction: column;
}

.steuern-theme-v9a .steering-offer__copy h2 {
  margin: 0;
  max-width: 770px;
  font-family: var(--font-heading-v9a);
  font-size: clamp(2.75rem, 3.5vw, 4.45rem);
  font-weight: 700;
  line-height: 1.07;
  letter-spacing: -0.056em;
  text-transform: none;
}

.steuern-theme-v9a .steering-offer__text {
  max-width: 720px;
  margin-top: clamp(30px, 2.8vw, 42px);
}

.steuern-theme-v9a .steering-offer__text p {
  margin: 0;
  color: var(--v9a-muted);
  font-family: var(--font-copy-v9a);
  font-size: clamp(1rem, 1.06vw, 1.15rem);
  line-height: 1.76;
}

.steuern-theme-v9a .steering-offer__text p + p {
  margin-top: 1.18em;
}

.steuern-theme-v9a .steering-offer__statement {
  position: relative;
  isolation: isolate;
  grid-column: 2;
  grid-row: 2;
  min-width: 0;
  min-height: 0;
  overflow: hidden;
  display: flex;
  flex-direction: column;
  justify-content: flex-start;
  padding: clamp(48px, 4.4vw, 78px) clamp(38px, 4.5vw, 78px);
  border-top: 1px solid rgba(147, 178, 202, 0.14);
  border-bottom: 1px solid rgba(147, 178, 202, 0.12);
  background:
    radial-gradient(ellipse 90% 72% at 52% -8%, rgba(92, 160, 193, 0.20), rgba(92, 160, 193, 0) 70%),
    linear-gradient(150deg, rgba(18, 42, 64, 0.82), rgba(7, 19, 31, 0.82) 68%, rgba(6, 16, 27, 0.72));
  box-shadow:
    inset 0 1px 0 rgba(188, 218, 231, 0.04),
    inset 0 -1px 0 rgba(2, 8, 14, 0.34);
}

.steuern-theme-v9a .steering-offer__statement::before {
  content: "";
  position: absolute;
  z-index: 0;
  top: -30%;
  left: 25%;
  width: 58%;
  height: 112%;
  pointer-events: none;
  transform: skewX(-11deg);
  background: linear-gradient(180deg, rgba(169, 211, 230, 0.13), rgba(101, 164, 195, 0.03) 50%, rgba(101, 164, 195, 0) 100%);
  filter: blur(28px);
}

.steuern-theme-v9a .steering-offer__light {
  position: absolute;
  z-index: 0;
  top: 0;
  left: 0;
  width: min(760px, 78%);
  height: 1px;
  pointer-events: none;
  background: linear-gradient(90deg, rgba(89, 207, 239, 0.70), rgba(89, 207, 239, 0.26), rgba(89, 207, 239, 0));
}

.steuern-theme-v9a .steering-offer__promise,
.steuern-theme-v9a .steering-offer__support {
  position: relative;
  z-index: 1;
}

.steuern-theme-v9a .steering-offer__promise {
  margin: 0;
  max-width: 760px;
  color: rgba(235, 242, 245, 0.94);
  font-family: var(--font-heading-v9a);
  font-size: clamp(2.25rem, 2.9vw, 3.75rem);
  font-weight: 600;
  line-height: 1.08;
  letter-spacing: -0.045em;
  text-shadow: 0 2px 6px rgba(0, 7, 15, 0.16);
}

.steuern-theme-v9a .steering-offer__promise span {
  display: block;
}

.steuern-theme-v9a .steering-offer__promise span:last-child {
  margin-top: 0.12em;
  color: rgba(207, 169, 84, 0.90);
}

.steuern-theme-v9a .steering-offer__support {
  max-width: 780px;
  margin: clamp(28px, 2.6vw, 40px) 0 0;
  color: rgba(222, 233, 239, 0.82);
  font-family: var(--font-copy-v9a);
  font-size: clamp(1.04rem, 1.15vw, 1.28rem);
  line-height: 1.65;
}

/* Kapitel 2 — Big Picture */
.steuern-theme-v9a .steering-bigpicture {
  width: 100%;
  padding-top: clamp(130px, 10vw, 188px);
}

.steuern-theme-v9a .steering-bigpicture__intro {
  max-width: 980px;
}

.steuern-theme-v9a .steering-bigpicture__intro h2 {
  display: inline-block;
  margin: 0;
  padding-bottom: 0.16em;
  overflow: visible;
  font-family: var(--font-heading-v9a);
  font-size: clamp(2.75rem, 3.45vw, 4.3rem);
  font-weight: 700;
  line-height: 1.12;
  letter-spacing: -0.055em;
  color: #eadfc9;
  background: linear-gradient(180deg, var(--v9a-champ-a) 0%, var(--v9a-champ-b) 26%, #f7f0e3 44%, var(--v9a-champ-c) 70%, var(--v9a-champ-d) 100%);
  -webkit-background-clip: text;
  background-clip: text;
  -webkit-text-fill-color: transparent;
  text-shadow: 0 2px 5px rgba(0, 7, 15, 0.18);
}

.steuern-theme-v9a .steering-bigpicture__intro p:last-child {
  max-width: 860px;
  margin: clamp(26px, 2.5vw, 34px) 0 0;
  color: var(--v9a-muted);
  font-family: var(--font-copy-v9a);
  font-size: clamp(1rem, 1.06vw, 1.14rem);
  line-height: 1.72;
}

.steuern-theme-v9a .steering-bigpicture__canvas {
  margin-top: clamp(42px, 4vw, 58px);
  overflow-x: auto;
  overflow-y: hidden;
  -webkit-overflow-scrolling: touch;
  padding-bottom: 10px;
}

.steuern-theme-v9a .steering-bigpicture__svg {
  display: block;
  width: 100%;
  min-width: 1120px;
  height: auto;
}

.steuern-theme-v9a .steering-bigpicture__cards {
  width: 83%;
  margin: clamp(42px, 4vw, 60px) auto 0;
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: clamp(12px, 1.05vw, 15px);
  align-items: stretch;
}

.steuern-theme-v9a .steering-bigpicture__card {
  position: relative;
  isolation: isolate;
  overflow: hidden;
  min-height: clamp(350px, 24.9vw, 415px);
  display: flex;
  flex-direction: column;
  justify-content: flex-start;
  padding: clamp(36px, 2.8vw, 46px) clamp(25px, 2.3vw, 35px);
  border-top: 1px solid rgba(147, 178, 202, 0.14);
  border-bottom: 1px solid rgba(147, 178, 202, 0.12);
  background:
    radial-gradient(ellipse 90% 72% at 52% -8%, rgba(92, 160, 193, 0.20), rgba(92, 160, 193, 0) 70%),
    linear-gradient(150deg, rgba(18, 42, 64, 0.82), rgba(7, 19, 31, 0.82) 68%, rgba(6, 16, 27, 0.72));
  box-shadow:
    inset 0 1px 0 rgba(188, 218, 231, 0.04),
    inset 0 -1px 0 rgba(2, 8, 14, 0.34);
}

.steuern-theme-v9a .steering-bigpicture__card::before {
  content: "";
  position: absolute;
  z-index: 0;
  top: -30%;
  left: 25%;
  width: 58%;
  height: 112%;
  pointer-events: none;
  transform: skewX(-11deg);
  background: linear-gradient(180deg, rgba(169, 211, 230, 0.13), rgba(101, 164, 195, 0.03) 50%, rgba(101, 164, 195, 0) 100%);
  filter: blur(28px);
}

.steuern-theme-v9a .steering-bigpicture__card-light {
  position: absolute;
  z-index: 0;
  top: 0;
  left: 0;
  width: min(760px, 78%);
  height: 1px;
  pointer-events: none;
  background: linear-gradient(90deg, rgba(89, 207, 239, 0.70), rgba(89, 207, 239, 0.26), rgba(89, 207, 239, 0));
}

.steuern-theme-v9a .steering-bigpicture__card::after {
  content: "";
  position: absolute;
  left: 0;
  right: 0;
  bottom: 0;
  height: 1px;
  background: linear-gradient(90deg, rgba(120, 204, 229, 0.10), rgba(120, 204, 229, 0.28), rgba(120, 204, 229, 0.10));
}

.steuern-theme-v9a .steering-bigpicture__card-title,
.steuern-theme-v9a .steering-bigpicture__card-text {
  position: relative;
  z-index: 1;
}

.steuern-theme-v9a .steering-bigpicture__key {
  color: #B1A183;
  font-weight: 600;
}


.steuern-theme-v9a .steering-bigpicture__card-title {
  display: flex;
  flex-direction: column;
  justify-content: flex-start;
  margin: 0;
  min-height: 3.1em;
  flex: 0 0 3.1em;
  width: 100%;
  max-width: none;
  color: rgba(235, 242, 245, 0.94);
  font-family: var(--font-heading-v9a);
  font-size: clamp(1.72rem, 1.92vw, 2.5rem);
  font-weight: 600;
  line-height: 1.08;
  letter-spacing: -0.045em;
  text-shadow: 0 2px 6px rgba(0, 7, 15, 0.16);
}

.steuern-theme-v9a .steering-bigpicture__card-title span {
  display: block;
}

.steuern-theme-v9a .steering-bigpicture__card-title span:last-child {
  margin-top: 0.12em;
  color: rgba(207, 169, 84, 0.90);
}

.steuern-theme-v9a .steering-bigpicture__card-text {
  width: 100%;
  max-width: none;
  margin: clamp(22px, 1.9vw, 30px) 0 0;
  color: rgba(222, 233, 239, 0.82);
  font-family: var(--font-copy-v9a);
  font-size: clamp(0.92rem, 0.92vw, 1.04rem);
  line-height: 1.62;
}


.steuern-theme-v9a .steering-bigpicture__levels {
  position: relative;
  isolation: isolate;
  overflow: hidden;
  width: 83%;
  margin: clamp(10px, 1vw, 14px) auto 0;
  padding: clamp(14px, 1.25vw, 18px) clamp(22px, 2vw, 30px) clamp(16px, 1.35vw, 20px);
  border-top: 1px solid rgba(95, 194, 224, 0.24);
  border-right: 1px solid rgba(95, 194, 224, 0.12);
  border-bottom: 1px solid rgba(95, 194, 224, 0.18);
  border-left: 1px solid rgba(95, 194, 224, 0.12);
  background:
    radial-gradient(ellipse 96% 82% at 50% -10%, rgba(100, 211, 241, 0.22), rgba(100, 211, 241, 0) 72%),
    radial-gradient(ellipse 86% 90% at 50% 115%, rgba(21, 71, 103, 0.18), rgba(21, 71, 103, 0) 70%),
    linear-gradient(150deg, rgba(20, 53, 77, 0.88), rgba(9, 29, 44, 0.86) 58%, rgba(7, 23, 36, 0.82));
  box-shadow:
    inset 0 1px 0 rgba(193, 233, 244, 0.07),
    inset 0 -1px 0 rgba(5, 16, 24, 0.38),
    0 10px 28px rgba(2, 10, 18, 0.22);
}

.steuern-theme-v9a .steering-bigpicture__levels::before {
  content: "";
  position: absolute;
  z-index: 0;
  top: -46%;
  left: 29%;
  width: 42%;
  height: 150%;
  pointer-events: none;
  transform: skewX(-11deg);
  background: linear-gradient(180deg, rgba(186, 232, 245, 0.14), rgba(110, 187, 214, 0.05) 50%, rgba(110, 187, 214, 0) 100%);
  filter: blur(24px);
}

.steuern-theme-v9a .steering-bigpicture__levels::after {
  content: "";
  position: absolute;
  left: 0;
  right: 0;
  bottom: 0;
  height: 1px;
  background: linear-gradient(90deg, rgba(120, 204, 229, 0.10), rgba(120, 204, 229, 0.28), rgba(120, 204, 229, 0.10));
}

.steuern-theme-v9a .steering-bigpicture__levels-light {
  position: absolute;
  z-index: 0;
  top: 0;
  left: 0;
  width: min(760px, 78%);
  height: 1px;
  pointer-events: none;
  background: linear-gradient(90deg, rgba(89, 207, 239, 0.70), rgba(89, 207, 239, 0.26), rgba(89, 207, 239, 0));
}

.steuern-theme-v9a .steering-bigpicture__levels-title,
.steuern-theme-v9a .steering-bigpicture__levels-grid {
  position: relative;
  z-index: 1;
}

.steuern-theme-v9a .steering-bigpicture__levels-title {
  margin: 0 0 clamp(11px, 1vw, 14px);
  text-align: center;
  color: #4fd7ff;
  font-family: var(--font-heading-v9a);
  font-size: clamp(1rem, 1.02vw, 1.18rem);
  font-weight: 700;
  line-height: 1.15;
  letter-spacing: -0.015em;
}

.steuern-theme-v9a .steering-bigpicture__levels-grid {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  align-items: center;
}

.steuern-theme-v9a .steering-bigpicture__levels-grid span {
  position: relative;
  display: flex;
  align-items: center;
  justify-content: center;
  min-height: 26px;
  padding: 0 clamp(12px, 1.2vw, 18px);
  color: rgba(235, 242, 245, 0.90);
  font-family: var(--font-copy-v9a);
  font-size: clamp(0.88rem, 0.9vw, 1.02rem);
  line-height: 1.35;
  text-align: center;
}

.steuern-theme-v9a .steering-bigpicture__levels-grid span + span::before {
  content: "";
  position: absolute;
  left: 0;
  top: 50%;
  width: 1px;
  height: 24px;
  transform: translateY(-50%);
  background: rgba(147, 178, 202, 0.16);
}

.steuern-theme-v9a .steering-bigpicture__foundation {
  position: relative;
  isolation: isolate;
  overflow: hidden;
  width: 83%;
  margin: clamp(10px, 1vw, 14px) auto 0;
  padding: clamp(18px, 1.65vw, 24px) clamp(22px, 2vw, 30px) clamp(20px, 1.85vw, 26px);
  border-top: 1px solid rgba(147, 178, 202, 0.14);
  border-bottom: 1px solid rgba(147, 178, 202, 0.12);
  background:
    radial-gradient(ellipse 90% 72% at 52% -8%, rgba(92, 160, 193, 0.20), rgba(92, 160, 193, 0) 70%),
    linear-gradient(150deg, rgba(18, 42, 64, 0.82), rgba(7, 19, 31, 0.82) 68%, rgba(6, 16, 27, 0.72));
  box-shadow:
    inset 0 1px 0 rgba(188, 218, 231, 0.04),
    inset 0 -1px 0 rgba(2, 8, 14, 0.34);
}

.steuern-theme-v9a .steering-bigpicture__foundation::before {
  content: "";
  position: absolute;
  z-index: 0;
  top: -30%;
  left: 25%;
  width: 58%;
  height: 112%;
  pointer-events: none;
  transform: skewX(-11deg);
  background: linear-gradient(180deg, rgba(169, 211, 230, 0.13), rgba(101, 164, 195, 0.03) 50%, rgba(101, 164, 195, 0) 100%);
  filter: blur(28px);
}

.steuern-theme-v9a .steering-bigpicture__foundation::after {
  content: "";
  position: absolute;
  left: 0;
  right: 0;
  bottom: 0;
  height: 1px;
  background: linear-gradient(90deg, rgba(120, 204, 229, 0.10), rgba(120, 204, 229, 0.28), rgba(120, 204, 229, 0.10));
}

.steuern-theme-v9a .steering-bigpicture__foundation-light {
  position: absolute;
  z-index: 0;
  top: 0;
  left: 0;
  width: min(760px, 78%);
  height: 1px;
  pointer-events: none;
  background: linear-gradient(90deg, rgba(89, 207, 239, 0.70), rgba(89, 207, 239, 0.26), rgba(89, 207, 239, 0));
}

.steuern-theme-v9a .steering-bigpicture__foundation-title,
.steuern-theme-v9a .steering-bigpicture__foundation-grid {
  position: relative;
  z-index: 1;
}

.steuern-theme-v9a .steering-bigpicture__foundation-title {
  margin: 0 0 clamp(14px, 1.2vw, 18px);
  text-align: center;
  color: #4fd7ff;
  font-family: var(--font-heading-v9a);
  font-size: clamp(1.08rem, 1.1vw, 1.28rem);
  font-weight: 700;
  line-height: 1.14;
  letter-spacing: -0.02em;
}

.steuern-theme-v9a .steering-bigpicture__foundation-grid {
  display: grid;
  grid-template-columns: repeat(6, minmax(0, 1fr));
  gap: clamp(12px, 1vw, 16px);
  align-items: start;
}

.steuern-theme-v9a .steering-bigpicture__foundation-item {
  min-width: 0;
  padding-left: clamp(10px, 0.8vw, 14px);
  border-left: 1px solid rgba(147, 178, 202, 0.15);
}

.steuern-theme-v9a .steering-bigpicture__foundation-item:first-child {
  padding-left: 0;
  border-left: none;
}

.steuern-theme-v9a .steering-bigpicture__foundation-item h3 {
  margin: 0 0 8px;
  color: rgba(235, 242, 245, 0.94);
  font-family: var(--font-heading-v9a);
  font-size: clamp(0.76rem, 0.78vw, 0.92rem);
  font-weight: 700;
  line-height: 1.18;
  letter-spacing: 0.01em;
}

.steuern-theme-v9a .steering-bigpicture__foundation-item p {
  margin: 0;
  color: rgba(222, 233, 239, 0.82);
  font-family: var(--font-copy-v9a);
  font-size: clamp(0.79rem, 0.78vw, 0.92rem);
  line-height: 1.52;
}

/* Kapitel 3 — konkreter Beitrag und Verankerung */
.steuern-theme-v9a .steering-contribution {
  width: 100%;
  padding-top: clamp(132px, 10vw, 188px);
}

.steuern-theme-v9a .steering-contribution__intro {
  width: 100%;
}

.steuern-theme-v9a .steering-contribution__intro h2 {
  margin: 0;
  max-width: 1180px;
  font-family: var(--font-heading-v9a);
  font-size: clamp(2.9rem, 3.55vw, 4.5rem);
  font-weight: 700;
  line-height: 1.06;
  letter-spacing: -0.055em;
  text-transform: none;
}

.steuern-theme-v9a .steering-contribution__copy {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: clamp(30px, 5vw, 92px);
  margin-top: clamp(30px, 2.8vw, 42px);
  max-width: 1320px;
}

.steuern-theme-v9a .steering-contribution__copy p {
  margin: 0;
  color: var(--v9a-muted);
  font-family: var(--font-copy-v9a);
  font-size: clamp(1rem, 1.06vw, 1.15rem);
  line-height: 1.76;
}

.steuern-theme-v9a .steering-contribution__surface {
  position: relative;
  isolation: isolate;
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  margin-top: clamp(48px, 4.2vw, 66px);
  overflow: hidden;
  border-top: 1px solid rgba(147, 178, 202, 0.14);
  border-bottom: 1px solid rgba(147, 178, 202, 0.12);
  background:
    radial-gradient(ellipse 92% 60% at 50% -12%, rgba(91, 153, 187, 0.17), rgba(91, 153, 187, 0) 72%),
    linear-gradient(116deg, rgba(17, 39, 59, 0.84), rgba(7, 19, 31, 0.82) 48%, rgba(13, 31, 48, 0.83));
  box-shadow:
    inset 0 1px 0 rgba(188, 218, 231, 0.04),
    inset 0 -1px 0 rgba(2, 8, 14, 0.34);
}

.steuern-theme-v9a .steering-contribution__surface::before {
  content: "";
  position: absolute;
  z-index: 0;
  top: -32%;
  left: 34%;
  width: 34%;
  height: 126%;
  pointer-events: none;
  transform: skewX(-10deg);
  background: linear-gradient(180deg, rgba(166, 210, 230, 0.11), rgba(101, 164, 195, 0.025) 48%, rgba(101, 164, 195, 0));
  filter: blur(30px);
}

.steuern-theme-v9a .steering-contribution__glow {
  position: absolute;
  z-index: 0;
  top: 0;
  left: 0;
  width: min(860px, 72%);
  height: 1px;
  pointer-events: none;
  background: linear-gradient(90deg, rgba(207, 169, 84, 0.78), rgba(207, 169, 84, 0.17), rgba(207, 169, 84, 0));
}

.steuern-theme-v9a .steering-contribution__area {
  position: relative;
  z-index: 1;
  display: flex;
  flex-direction: column;
  min-width: 0;
  padding: clamp(34px, 3vw, 48px) clamp(24px, 2.45vw, 38px) clamp(38px, 3.2vw, 52px);
}

.steuern-theme-v9a .steering-contribution__area + .steering-contribution__area {
  border-left: 1px solid rgba(147, 178, 202, 0.10);
}

.steuern-theme-v9a .steering-contribution__area h3 {
  margin: 0;
  color: rgba(237, 243, 246, 0.97);
  font-family: var(--font-heading-v9a);
  font-size: clamp(1.35rem, 1.55vw, 1.9rem);
  font-weight: 700;
  line-height: 1.18;
  letter-spacing: -0.038em;
}

.steuern-theme-v9a .steering-contribution__text {
  margin: clamp(20px, 1.8vw, 28px) 0 0;
  color: rgba(211, 224, 231, 0.78);
  font-family: var(--font-copy-v9a);
  font-size: clamp(0.96rem, 0.98vw, 1.06rem);
  line-height: 1.66;
}

.steuern-theme-v9a .steering-contribution__effect {
  margin-top: auto;
  padding-top: clamp(28px, 2.8vw, 42px);
}

.steuern-theme-v9a .steering-contribution__effect::before {
  content: "";
  display: block;
  width: 52px;
  height: 1px;
  margin-bottom: 18px;
  background: linear-gradient(90deg, rgba(207, 169, 84, 0.72), rgba(207, 169, 84, 0));
}

.steuern-theme-v9a .steering-contribution__effect p {
  margin: 0 0 9px;
  color: rgba(207, 169, 84, 0.88);
  font-family: var(--font-heading-v9a);
  font-size: 0.69rem;
  font-weight: 700;
  letter-spacing: 0.16em;
  text-transform: uppercase;
}

.steuern-theme-v9a .steering-contribution__effect strong {
  display: block;
  margin: 0;
  color: rgba(232, 238, 241, 0.91);
  font-family: var(--font-heading-v9a);
  font-size: clamp(1rem, 1.04vw, 1.14rem);
  font-weight: 600;
  line-height: 1.48;
  letter-spacing: -0.018em;
}

.steuern-theme-v9a .steering-contribution__conclusion {
  margin: clamp(34px, 3.5vw, 52px) 0 0;
  text-align: center;
  font-family: var(--font-heading-v9a);
  line-height: 1.18;
  letter-spacing: -0.038em;
}

.steuern-theme-v9a .steering-contribution__conclusion span,
.steuern-theme-v9a .steering-contribution__conclusion strong {
  display: block;
}

.steuern-theme-v9a .steering-contribution__conclusion span {
  color: rgba(211, 224, 231, 0.66);
  font-size: clamp(1.15rem, 1.4vw, 1.6rem);
  font-weight: 600;
}

.steuern-theme-v9a .steering-contribution__conclusion strong {
  margin-top: 0.2em;
  color: rgba(234, 219, 184, 0.95);
  font-size: clamp(1.8rem, 2.35vw, 3rem);
  font-weight: 700;
}

/* Kontaktabschluss — Format analog LandingPage */
.steuern-theme-v9a .steering-contact {
  width: 100%;
  margin: 0;
  padding: clamp(82px, 7vw, 124px) 0 clamp(92px, 8vw, 150px);
}

.steuern-theme-v9a .steering-contact__layout {
  display: grid;
  grid-template-columns: minmax(0, 1.08fr) minmax(0, 0.92fr);
  gap: clamp(48px, 6vw, 104px);
  align-items: start;
}

.steuern-theme-v9a .steering-contact__headline {
  min-width: 0;
}

.steuern-theme-v9a .steering-contact__headline h2 {
  margin: 0;
  padding-bottom: 0.14em;
  overflow: visible;
  font-family: var(--font-heading-v9a);
  font-size: clamp(2.05rem, 3.2vw, 4.35rem);
  font-weight: 700;
  letter-spacing: -0.055em;
  line-height: 1.02;
  text-wrap: balance;
}

.steuern-theme-v9a .steering-contact__headline h2 span {
  display: block;
  white-space: nowrap;
}

.steuern-theme-v9a .steering-contact__content {
  position: relative;
  min-width: 0;
  margin-top: calc(0.76rem * 1.25 + 18px);
  padding-left: clamp(34px, 4vw, 62px);
}

.steuern-theme-v9a .steering-contact__content::before {
  content: "";
  position: absolute;
  left: 0;
  top: 0;
  width: 1px;
  height: min(100%, 188px);
  background: linear-gradient(180deg, rgba(213, 180, 106, 0.58), rgba(213, 180, 106, 0.12));
}

.steuern-theme-v9a .steering-contact__content p {
  max-width: 760px;
  margin: 0;
  color: rgba(213, 227, 234, 0.74);
  font-family: var(--font-copy-v9a);
  font-size: clamp(1.05rem, 1.18vw, 1.24rem);
  line-height: 1.72;
}

.steuern-theme-v9a .steering-contact__button {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 18px;
  min-height: 54px;
  margin-top: clamp(26px, 2.8vw, 38px);
  padding: 0 28px;
  border: 1px solid rgba(213, 180, 106, 0.34);
  border-radius: 999px;
  background: rgba(5, 13, 22, 0.22);
  box-shadow: none;
  color: rgba(239, 246, 249, 0.92);
  font-family: var(--font-heading-v9a);
  font-size: 0.98rem;
  font-weight: 700;
  text-decoration: none;
  transition: transform 180ms ease, border-color 180ms ease, background 180ms ease, color 180ms ease;
}

.steuern-theme-v9a .steering-contact__button:hover,
.steuern-theme-v9a .steering-contact__button:focus-visible {
  transform: translateY(-2px);
  border-color: rgba(213, 180, 106, 0.70);
  background: rgba(213, 180, 106, 0.10);
  color: rgba(255, 255, 255, 0.98);
}

.steuern-theme-v9a .steering-contact__button span {
  color: rgba(213, 180, 106, 0.88);
  font-size: 1.25em;
  line-height: 1;
}

/* Footer */
.steuern-theme-v9a .site-footer {
  width: min(calc(100% - (2 * var(--page-padding-x))), 1580px);
  margin: 0 auto;
  padding: 0 0 34px;
  display: block;
}

.steuern-theme-v9a .site-footer__line {
  display: flex;
  align-items: center;
  gap: 20px;
  color: rgba(198, 214, 222, 0.58);
  font-family: var(--font-heading-v9a);
  font-size: 0.72rem;
}

.steuern-theme-v9a .site-footer__line a {
  color: inherit;
  text-decoration: none;
}

.steuern-theme-v9a .site-footer__line a:hover,
.steuern-theme-v9a .site-footer__line a:focus-visible {
  color: rgba(237, 243, 246, 0.90);
}


@media (max-width: 1240px) {
  .steuern-theme-v9a .steering-bigpicture__foundation-grid {
    grid-template-columns: repeat(3, minmax(0, 1fr));
    gap: 14px 16px;
  }

  .steuern-theme-v9a .steering-bigpicture__foundation-item:nth-child(4) {
    border-left: none;
    padding-left: 0;
  }

  .steuern-theme-v9a .steering-contribution__surface {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }

  .steuern-theme-v9a .steering-contribution__area:nth-child(odd):not(:first-child) {
    border-left: 0;
  }

  .steuern-theme-v9a .steering-contribution__area:nth-child(n + 3) {
    border-top: 1px solid rgba(147, 178, 202, 0.10);
  }
}

@media (max-width: 980px) {
  .steuern-theme-v9a .main-nav {
    display: none;
  }

  .steuern-theme-v9a .steering-bigpicture__levels,
  .steuern-theme-v9a .steering-bigpicture__foundation {
    width: 100%;
    margin-top: 16px;
  }

  .steuern-theme-v9a .steering-bigpicture__levels {
    padding: 16px 18px 18px;
  }

  .steuern-theme-v9a .steering-bigpicture__levels-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
    gap: 12px 0;
  }

  .steuern-theme-v9a .steering-bigpicture__levels-grid span:nth-child(3)::before {
    display: none;
  }

  .steuern-theme-v9a .steering-bigpicture__foundation {
    padding: 18px 18px 20px;
  }

  .steuern-theme-v9a .steering-bigpicture__foundation-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
    gap: 14px 14px;
  }

  .steuern-theme-v9a .steering-bigpicture__foundation-item {
    padding-left: 0;
    border-left: none;
  }

  .steuern-theme-v9a .steering-contribution__copy {
    grid-template-columns: 1fr;
    gap: 18px;
    max-width: 820px;
  }

  .steuern-theme-v9a .steering-offer {
    grid-template-columns: 1fr;
    grid-template-rows: auto auto auto;
    row-gap: 18px;
  }

  .steuern-theme-v9a .steering-offer__kicker {
    grid-column: 1;
    grid-row: 1;
  }

  .steuern-theme-v9a .steering-offer__copy {
    grid-column: 1;
    grid-row: 2;
    max-width: 820px;
  }

  .steuern-theme-v9a .steering-offer__statement {
    grid-column: 1;
    grid-row: 3;
    margin-top: 28px;
  }

  .steuern-theme-v9a .steering-bigpicture__cards {
    width: 100%;
    grid-template-columns: 1fr;
    gap: 16px;
  }

  .steuern-theme-v9a .steering-contact__layout {
    grid-template-columns: 1fr;
    gap: 34px;
  }

  .steuern-theme-v9a .steering-contact__content {
    margin-top: 0;
    padding-left: 0;
  }

  .steuern-theme-v9a .steering-contact__content::before {
    display: none;
  }
}

@media (max-width: 720px) {
  .steuern-theme-v9a .site-header {
    padding: 22px var(--page-padding-x);
  }

  .steuern-theme-v9a .brand__logo {
    width: 36px;
    height: 36px;
  }

  .steuern-theme-v9a .brand__text {
    font-size: 0.92rem;
  }

  .steuern-theme-v9a .steering-offer {
    padding-top: 98px;
  }

  .steuern-theme-v9a .steering-offer__copy h2 {
    font-size: clamp(2.25rem, 10.5vw, 3.35rem);
  }

  .steuern-theme-v9a .steering-offer__statement {
    padding: 38px 24px 40px;
  }

  .steuern-theme-v9a .steering-offer__promise {
    font-size: clamp(2.15rem, 10.8vw, 3.3rem);
  }

  .steuern-theme-v9a .steering-bigpicture {
    padding-top: 104px;
  }

  .steuern-theme-v9a .steering-bigpicture__svg {
    min-width: 980px;
  }

  .steuern-theme-v9a .steering-bigpicture__card {
    min-height: 0;
    padding: 38px 24px 40px;
  }

  .steuern-theme-v9a .steering-bigpicture__card-title {
    font-size: clamp(2.15rem, 10.8vw, 3.3rem);
  }

  .steuern-theme-v9a .steering-bigpicture__levels-title,
  .steuern-theme-v9a .steering-bigpicture__foundation-title {
    font-size: 1rem;
  }

  .steuern-theme-v9a .steering-bigpicture__levels-grid {
    grid-template-columns: 1fr;
    gap: 9px;
  }

  .steuern-theme-v9a .steering-bigpicture__levels-grid span + span::before {
    display: none;
  }

  .steuern-theme-v9a .steering-bigpicture__foundation-grid {
    grid-template-columns: 1fr;
    gap: 12px;
  }

  .steuern-theme-v9a .steering-contribution {
    padding-top: 102px;
  }

  .steuern-theme-v9a .steering-contribution__intro h2 {
    font-size: clamp(2.25rem, 10.5vw, 3.35rem);
  }

  .steuern-theme-v9a .steering-contribution__copy {
    margin-top: 26px;
  }

  .steuern-theme-v9a .steering-contribution__surface {
    grid-template-columns: 1fr;
    margin-top: 42px;
  }

  .steuern-theme-v9a .steering-contribution__area {
    padding: 28px 23px 32px;
  }

  .steuern-theme-v9a .steering-contribution__area + .steering-contribution__area,
  .steuern-theme-v9a .steering-contribution__area:nth-child(odd):not(:first-child) {
    border-left: 0;
    border-top: 1px solid rgba(147, 178, 202, 0.10);
  }

  .steuern-theme-v9a .steering-contribution__effect {
    margin-top: 26px;
    padding-top: 0;
  }

  .steuern-theme-v9a .steering-contribution__conclusion {
    text-align: left;
  }

  .steuern-theme-v9a .steering-contact {
    padding: 96px 0 78px;
  }

  .steuern-theme-v9a .steering-contact__headline h2 {
    font-size: clamp(2rem, 10vw, 3.35rem);
  }

  .steuern-theme-v9a .steering-contact__headline h2 span {
    white-space: normal;
  }

  .steuern-theme-v9a .steering-contact__button {
    width: 100%;
  }

  .steuern-theme-v9a .site-footer {
    width: min(calc(100% - 44px), 760px);
    padding-bottom: 20px;
  }

  .steuern-theme-v9a .site-footer__line {
    flex-wrap: wrap;
    gap: 12px 18px;
  }
}