:root{--subpage-title:40px;--subpage-intro:18px;--subpage-section:27px;--subpage-copy:16px}@media (width<=620px){:root{--subpage-title:30px;--subpage-intro:16px;--subpage-section:25px;--subpage-copy:15px}}main h1{font-size:var(--subpage-title)}main h2{font-size:var(--subpage-section)}main h3{font-size:18px}main h4{font-size:16px}main p,main li{font-size:var(--subpage-copy)}main .lede{font-size:var(--subpage-intro)}main .card p,main .card li{font-size:15px}main .eyebrow,.redirect a[href=\/],.redirect a[href="/#newsletter"]{font-size:13px}main h1,main h2,main h3,main h4,main p,main li{overflow-wrap:anywhere;hyphens:auto}.redirect{background:linear-gradient(#f3f7fc,#fff)}.redirect>div{background:#fff;border:1px solid #dce5ef;border-radius:12px;width:100%;max-width:680px;padding:24px;box-shadow:0 8px 28px #102a5007}.redirect h1{font-size:var(--subpage-title)}.redirect p{color:#4b5e75}.editorial-hero{background:linear-gradient(#f4f7fc,#fff);border-bottom:1px solid #e5ebf3;padding:44px 0 52px}.editorial-hero .shell{max-width:1000px}.back-link{margin-bottom:30px;font-size:13px;text-decoration:none;display:inline-block}.editorial-hero .eyebrow{margin:0 0 14px}.editorial-hero h1{text-align:left;max-width:940px;font-size:var(--subpage-title);letter-spacing:-.03em;text-wrap:balance;margin:0 0 24px;line-height:1.18}.editorial-intro{max-width:850px}.editorial-intro>p{font-size:var(--subpage-intro);color:#4b5e75;line-height:1.65}.editorial-intro .actions{margin-top:28px}.editorial-layout{grid-template-columns:230px minmax(0,1fr);align-items:start;gap:64px;padding-block:52px 72px;display:grid}.editorial-sidebar{align-self:stretch;min-width:0}.editorial-sidebar>div{max-height:calc(100dvh - 140px);padding-right:12px;position:sticky;top:110px;overflow:auto}.editorial-sidebar nav{gap:5px;display:grid}.editorial-sidebar a{color:#4b5e75;padding:7px 0;font-size:14px;line-height:1.5;text-decoration:none;display:block}.editorial-sidebar a:hover{color:#0866d5;text-decoration:underline}.editorial-article{min-width:0;max-width:850px}.article-section{border-bottom:1px solid #e1e7ef;margin:0 0 42px;padding:0 0 42px}.article-section:last-child{margin-bottom:0}.editorial-article>.article-section:last-child:not(.article-sources){border-bottom:0}.article-section h2{font-size:var(--subpage-section);letter-spacing:-.025em;text-wrap:balance;margin:0 0 16px;line-height:1.25}.article-section h3{margin:28px 0 12px;font-size:18px;line-height:1.4}.article-section h4{margin:18px 0 8px;font-size:16px}.article-section p,.article-section li{color:#4b5e75;line-height:1.8;font-size:var(--subpage-copy)}.article-section strong{color:#243b5b;font-weight:600}.article-section ul,.article-section ol{padding-left:24px}.article-section li{margin-bottom:9px;padding-left:4px}.article-section blockquote{background:#f3f7fc;border-left:3px solid #0866d5;border-radius:0 8px 8px 0;margin:24px 0;padding:20px 24px}.article-section blockquote p{margin:0}.article-section .actions{margin-top:24px}.editorial-cards{grid-template-columns:1fr 1fr;gap:18px;margin-top:24px;display:grid}.editorial-cards .card{box-shadow:none;padding:20px}.editorial-cards h3{margin:0 0 12px;font-size:18px}.editorial-cards p{margin:0;font-size:15px}.article-sources{background:#f4f7fb;border:1px solid #e1e7ef;border-radius:10px;padding:24px}.article-sources h2{font-size:22px}.article-sources li,.article-sources p{font-size:14px}.article-sources a{overflow-wrap:anywhere}.mobile-toc{display:none}.guide-download{background:#f4f7fb;justify-content:space-between;align-items:center;gap:24px;margin-bottom:48px;padding:24px;display:flex}.guide-download h2{margin:0 0 16px;font-size:22px}.guide-download p{color:#4b5e75;margin:0;font-size:14px}.guide-download .eyebrow{color:#0866d5;margin-bottom:10px;font-size:13px}.guide-download .button{flex-shrink:0}.guide-article h3{padding-top:12px;font-size:20px}.guide-article h4{font-size:15px}.worksheet-item{list-style:none;position:relative}.worksheet-item>span{color:#0866d5;position:absolute;left:-21px}.guide-article .guide-definitions{border:1px solid #dce5ef;border-radius:10px;margin:28px 0;overflow:hidden}.guide-definitions>div{border-bottom:1px solid #dce5ef;grid-template-columns:minmax(135px,1fr) minmax(0,3fr);display:grid}.guide-definitions>div:last-child{border-bottom:0}.guide-definitions dt{color:#243b5b;overflow-wrap:anywhere;background:#f3f7fc;padding:20px;font-weight:600;line-height:1.6}.guide-definitions dd{margin:0;padding:20px}.guide-definitions dd p{margin:0}.guide-article .guide-step,.guide-article .guide-question{border:1px solid #dce5ef;border-radius:10px;margin:28px 0;padding:24px}.guide-article .guide-step h3,.guide-article .guide-question h3{margin:0 0 16px;padding:0}.guide-article .guide-question h3{color:#0866d5}.guide-step>:last-child,.guide-question>:last-child{margin-bottom:0}.guide-cases{grid-template-columns:1fr 1fr;gap:20px;margin:28px 0;display:grid}.guide-case{background:#f8faff;border:1px solid #dce5ef;border-radius:10px;padding:24px}.guide-article .guide-case h3{margin:0 0 24px;padding:0;font-size:19px}.guide-case p>strong:first-child{margin-bottom:6px;display:block}.guide-case p{margin:24px 0 12px}.guide-case>:last-child{margin-bottom:0}.guide-result{background:#f3f7fc;border-left:3px solid #0866d5;border-radius:0 8px 8px 0;margin-top:28px;padding:24px}.guide-result p{margin:0}.guide-identity{grid-template-columns:2fr 1fr;gap:16px;margin:28px 0;display:grid}.guide-identity .guide-writing-field{margin:0}.guide-identity .guide-writing-space{min-height:46px}.guide-article .guide-check-group{margin:28px 0}.guide-article .guide-check-group h3{padding:0}.guide-evidence{table-layout:fixed;border-collapse:separate;border-spacing:0;width:100%;margin:28px 0;font-size:14px}.guide-evidence th,.guide-evidence td{vertical-align:middle;border-bottom:1px solid #dce5ef;padding:15px 12px}.guide-evidence thead th{color:#243b5b;text-align:left;background:#f3f7fc;font-weight:600}.guide-evidence th[scope=row]{text-align:left;color:#4b5e75;overflow-wrap:anywhere;font-weight:400;line-height:1.7}.guide-evidence th:not(:first-child),.guide-evidence td{text-align:center;width:78px}.guide-check,.guide-article .worksheet-item input{accent-color:#0866d5;cursor:pointer;vertical-align:middle;width:14px;height:14px;margin:0}.guide-article .worksheet-item label{cursor:pointer;display:block}.guide-article .worksheet-item input{font:inherit;position:absolute;top:calc(.9em - 7px);left:-21px}.guide-article .guide-input-note{background:#f3f7fc;border-left:3px solid #0866d5;border-radius:0 8px 8px 0;margin:24px 0;padding:24px;font-size:14px}.guide-template-part{background:#f8faff;border:1px solid #dce5ef;border-radius:10px;margin:32px 0 0;padding:24px}.guide-article .guide-template-part h3{margin:0 0 24px;padding:0;font-size:19px}.guide-article .guide-dimension{margin-top:28px}.guide-article .guide-dimension h4{margin:0 0 16px;font-size:17px}.guide-writing-field{break-inside:avoid;background:#fff;border:1px solid #cbd8e8;border-radius:7px;margin:18px 0 0;display:block;overflow:hidden}.guide-article .guide-field-label{color:#243b5b;hyphens:none;background:#edf3fa;border-bottom:1px solid #dce5ef;margin:0;padding:11px 14px;font-size:14px;font-weight:500;line-height:1.6;display:block}.guide-writing-space{box-sizing:border-box;color:#243b5b;width:100%;min-height:72px;font:inherit;resize:vertical;background:#fff;border:0;border-radius:0;margin:0;padding:10px 14px;font-size:14px;line-height:1.6;display:block}.guide-writing-field:focus-within{outline-offset:2px;outline:2px solid #0866d5}.guide-writing-space:focus-visible{outline:0}.guide-article .guide-options{grid-template-columns:1fr 1fr;column-gap:28px;margin-bottom:28px;display:grid}.guide-article .article-sources a{text-decoration:none}@media (width<=1100px) and (width>=941px),(width<=620px){.guide-cases,.guide-definitions>div{grid-template-columns:1fr}.guide-definitions dt{padding:14px 18px}.guide-definitions dd{padding:16px 18px}}@media (width<=620px){.guide-article .guide-step,.guide-article .guide-question,.guide-case,.guide-template-part{padding:20px}.guide-evidence{font-size:12px}.guide-evidence th,.guide-evidence td{padding:12px 6px}.guide-evidence th:not(:first-child),.guide-evidence td{width:62px}.guide-identity,.guide-article .guide-options{grid-template-columns:1fr}}@media print{.guide-template-part,.guide-article #die-25-fragen-kurzcheckliste,.guide-article #nachweise-beim-anbieter-anfordern{break-before:page}.guide-template-part{background:#fff}.guide-question,.guide-case,.guide-definitions>div,.guide-check-group li{break-inside:avoid}}body:not([data-page-key=home]) main .service-hero{background:linear-gradient(#f4f7fc,#fff);border-bottom:1px solid #e5ebf3;padding:44px 0 52px}body:not([data-page-key=home]) .service-hero h1{font-size:var(--subpage-title);text-wrap:balance;max-width:930px;line-height:1.2}body:not([data-page-key=home]) .service-layout{grid-template-columns:minmax(0,1fr) 290px;gap:64px}body:not([data-page-key=home]) .service-layout-single{grid-template-columns:minmax(0,1fr);max-width:850px}body[data-page-key^=service_] main .shell,body[data-page-key=services] .service-hero .shell{max-width:850px}body[data-page-key^=service_] .service-hero .lede,body[data-page-key=services] .service-hero .lede,body[data-page-key^=service_] .service-layout.service-layout-single article>p{max-width:none}body[data-page-key^=service_] main .card{flex-direction:column;display:flex}body[data-page-key^=service_] main .card>.actions{margin-top:auto;padding-top:8px}.service-offer{margin-top:0}.service-offer h2{font-size:var(--subpage-section)}.service-offer .actions{justify-content:center}.service-details{gap:24px;display:grid}.service-details .card{padding:24px}.service-details h3{margin-bottom:14px;font-size:18px}.service-details ul{color:#4b5e75;margin:2px 0 22px;padding-left:24px;font-size:15px}.service-details li{margin-bottom:8px;padding-left:0}.service-details li:last-child{margin-bottom:0}.service-details .service-detail-result{border-top:1px solid #dce5ef;margin:0;padding-top:18px}@media (width<=620px){.service-details .card{padding:20px}}body:not([data-page-key=home]) .service-layout article>h2{font-size:var(--subpage-section);margin:36px 0 16px}body:not([data-page-key=home]) .service-layout article>h2:first-child{margin-top:0}body:not([data-page-key=home]) .service-layout article>p{color:#4b5e75;max-width:760px;line-height:1.8}body:not([data-page-key=home]) .service-layout .check-list li{font-size:var(--subpage-copy);margin-block:14px}body:not([data-page-key=home]) .sticky-cta .actions{flex-direction:column;align-items:stretch}body:not([data-page-key=home]) .sticky-cta .button{width:100%}body:not([data-page-key=home]) .service-overview .card-link{grid-template-rows:subgrid;grid-row:span 3;row-gap:0;display:grid}body:not([data-page-key=home]) .service-overview .card-link span{margin-top:20px}body:not([data-page-key=home]) .founder img{object-fit:cover;width:100px;height:100px}@media (width<=940px){.editorial-layout{grid-template-columns:1fr;gap:0;max-width:850px}.editorial-sidebar{display:none}.mobile-toc{background:#f4f7fb;border:1px solid #dce5ef;border-radius:10px;margin-bottom:32px;padding:24px;display:block}.mobile-toc summary{cursor:pointer;font-size:13px;font-weight:600}.mobile-toc nav{gap:10px;padding-top:18px;display:grid}.mobile-toc a{font-size:14px}body:not([data-page-key=home]) .service-layout{grid-template-columns:1fr;gap:32px}body:not([data-page-key=home]) .sticky-cta{max-width:620px}}@media (width<=620px){.redirect,.redirect>div{padding:20px}.editorial-hero{padding:44px 0 52px}.back-link{margin-bottom:22px}.editorial-layout{padding-block:30px 48px}.article-section{margin-bottom:30px;padding-bottom:28px}.article-section h2{overflow-wrap:anywhere}.editorial-cards{grid-template-columns:1fr;gap:14px}.article-sources{padding:20px}.guide-download{flex-direction:column;align-items:stretch;padding:20px}.guide-download .button{width:100%}body:not([data-page-key=home]) main .service-hero{padding:44px 0 52px}body:not([data-page-key=home]) .service-hero h1{overflow-wrap:anywhere}body:not([data-page-key=home]) .service-overview .card-link{display:block}}.legal-hero .shell,.legal-layout{max-width:850px}.legal-hero h1{hyphens:none}.legal-hero .lede{max-width:none}.legal-article{min-width:0}.legal-section{scroll-margin-top:104px}.legal-section+.legal-section{margin-top:36px}.legal-section h2{font-size:var(--subpage-section);margin:0 0 16px;line-height:1.25}.legal-section h3{margin:0 0 10px;font-size:18px;line-height:1.4}.legal-section p{font-size:var(--subpage-copy);color:#4b5e75;line-height:1.8}.legal-section ul,.legal-section ol{padding-left:24px}.legal-section li{font-size:var(--subpage-copy);color:#4b5e75;margin-block:14px;line-height:1.65}.legal-article a{overflow-wrap:anywhere}.legal-brand{white-space:nowrap;hyphens:none;overflow-wrap:normal;display:inline}.legal-article .legal-toc{background:#f4f7fb;border:1px solid #e1e7ef;border-radius:10px;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px 32px;margin:0 0 48px;padding:24px;display:grid}.legal-toc-column{align-content:start;gap:12px;min-width:0;display:grid}.legal-toc a{font-size:14px;line-height:1.6;text-decoration:none}.legal-toc a:hover{text-decoration:underline}.legal-review-note{font-size:var(--subpage-copy);color:#4b5e75;background:#f4f7fb;border:1px solid #e1e7ef;border-radius:10px;margin:0 0 28px;padding:24px}.legal-review-note>strong{color:#243b5b}.legal-review-note p{margin-bottom:0}.legal-review ins{color:#b42318;text-decoration:none}.legal-review del{color:#586174;text-decoration-thickness:1px}.legal-addition{margin-top:18px}.legal-addition ins{display:block}.legal-addition ins p,.legal-addition ins h3{color:inherit}.guide-download .guide-license{margin:16px 0 0;font-size:12px}.service-related{border-top:1px solid #d7e0ed;margin-top:32px;padding-top:24px}.service-related p{margin-bottom:10px;font-size:14px;font-weight:600}@media (width<=700px){.legal-article .legal-toc{grid-template-columns:1fr}}@media (width<=620px){.legal-review-note{padding:20px}.legal-article .legal-toc{margin-bottom:32px}}body[data-page-key=organization_checklist] .worksheet-item{margin-left:-24px;padding-left:0}body[data-page-key=organization_checklist] .worksheet-item label{cursor:pointer;align-items:flex-start;gap:12px;display:flex}body[data-page-key=organization_checklist] .worksheet-item input{accent-color:#0866d5;flex:0 0 16px;width:16px;height:16px;margin-top:6px}body:not([data-page-key=home]) .legal-article.legal-review ins,body:not([data-page-key=home]) .legal-article.legal-review ins :is(p,li,h3,a,strong){color:#b42318}.editorial-article .text-links{flex-wrap:wrap;align-items:baseline;gap:12px 20px;display:flex}main h1{letter-spacing:-.03em}main h2{margin-bottom:16px;line-height:1.25}main .lede{line-height:1.65}main strong,main b{font-weight:600}.back-link,.redirect a[href=\/],.redirect a[href="/#newsletter"]{font-weight:400}main :is(.card,.panel){padding:24px}main .editorial-cards .card{padding:20px}main :is(.card,.panel,.article-sources,.guide-step,.guide-question,.guide-case,.guide-template-part,.guide-result,.legal-review-note) p:not(.guide-field-label){line-height:1.65}main :is(ul,ol):not(.check-list){padding-left:24px}main li:not(.worksheet-item){margin-block:0;padding-left:0;line-height:1.65}main li:not(.worksheet-item)+li:not(.worksheet-item){margin-top:8px}body:not([data-page-key=home]) .service-layout .check-list li{margin-block:0;padding-left:24px}body:not([data-page-key=home]) .service-layout .check-list li+li{margin-top:8px}:is(.editorial-sidebar,.mobile-toc,.legal-toc) a.toc-numbered{grid-template-columns:max-content minmax(0,1fr);column-gap:.45em;display:grid}.toc-number{white-space:nowrap}@media (width<=620px){main :is(.card,.panel),.mobile-toc,.guide-result,.guide-article .guide-input-note,.legal-article .legal-toc{padding:20px}}@media print{body[data-page-key=provider_guide]{background:#fff}body[data-page-key=provider_guide] :is(.site-header,.site-footer,.skip-link,.editorial-hero,.editorial-sidebar,.mobile-toc){display:none!important}body[data-page-key=provider_guide] .editorial-layout{width:100%;max-width:none;margin:0;padding:0;display:block}body[data-page-key=provider_guide] .guide-article{width:100%;max-width:none}body[data-page-key=provider_guide] .guide-download{box-shadow:none;background:#fff;border:0;border-bottom:1px solid #cbd8e8;margin:0 0 24px;padding:0 0 20px;display:block}body[data-page-key=provider_guide] .guide-download .button{display:none}body[data-page-key=provider_guide] .article-section{margin-bottom:24px;padding-bottom:20px}body[data-page-key=provider_guide] :is(h2,h3,h4){break-after:avoid;page-break-after:avoid}body[data-page-key=provider_guide] :is(h2,h3,h4)+*{page-break-before:avoid}body[data-page-key=provider_guide] p{orphans:3;widows:3}body[data-page-key=provider_guide] .guide-cases{display:block}body[data-page-key=provider_guide] .guide-case{margin-bottom:20px}body[data-page-key=provider_guide] .guide-writing-space{field-sizing:content;resize:none;height:auto;min-height:72px;overflow:visible}body[data-page-key=provider_guide] a{color:inherit}}a[href^=mailto\:],a[href^=mailto\:]:hover,a[href^=mailto\:]:focus{text-decoration:none}.legal-hero .legal-version{color:#4b5e75;margin:18px 0 0;font-size:14px}.legal-hero ins,.legal-hero ins :is(span,code){color:#b42318;text-decoration:none}.legal-hero del{color:#586174;text-decoration-thickness:1px}.legal-hero h1 :is(del,ins),.legal-section h2 :is(del,ins){display:block}.legal-hero .legal-version code{font-size:inherit;overflow-wrap:anywhere}:is(.newsletter-return,.error-page)>div{gap:24px;display:grid}:is(.newsletter-return,.error-page)>div>:is(h1,p,.text-links){margin:0}:is(.newsletter-return,.error-page) .lede{font-weight:500}:is(.newsletter-return,.error-page) p:not(.lede){font-size:15px;line-height:1.65}:is(.newsletter-return,.error-page) .text-links a{white-space:nowrap;font-size:14px;font-weight:500}