@charset "UTF-8";@import"https://interactive.zeit.de/pembed-visual-article/cssOnlyHeaderNoImage.css";:root{--2026-steuertarifrechner-2026-duv-color-text-primary: var(--2026-steuertarifrechner-2026-duv-color-base-neutral-800);--2026-steuertarifrechner-2026-duv-color-text-quaternary: #999999;--2026-steuertarifrechner-2026-duv-color-text-secondary: var(--2026-steuertarifrechner-2026-duv-color-base-neutral-700);--2026-steuertarifrechner-2026-duv-color-text-tertiary: #69696c;--2026-steuertarifrechner-2026-duv-color-background-popup: var(--2026-steuertarifrechner-2026-duv-color-base-white);--2026-steuertarifrechner-2026-duv-color-background-primary: var(--2026-steuertarifrechner-2026-duv-color-base-white);--2026-steuertarifrechner-2026-duv-color-background-secondary: #eeeeee;--2026-steuertarifrechner-2026-duv-color-background-tertiary: #dfdfe1;--2026-steuertarifrechner-2026-duv-color-border-primary: var(--2026-steuertarifrechner-2026-duv-color-base-neutral-300);--2026-steuertarifrechner-2026-duv-color-border-secondary: var(--2026-steuertarifrechner-2026-duv-color-base-neutral-200);--2026-steuertarifrechner-2026-duv-color-gelb-b: var(--2026-steuertarifrechner-2026-duv-color-base-amber-400);--2026-steuertarifrechner-2026-duv-color-rot-a: var(--2026-steuertarifrechner-2026-duv-color-base-red-300);--2026-steuertarifrechner-2026-duv-color-text-rot-b: var(--2026-steuertarifrechner-2026-duv-color-base-red-500);--2026-steuertarifrechner-2026-duv-color-shades-20: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-800);--2026-steuertarifrechner-2026-duv-color-shades-30: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-700);--2026-steuertarifrechner-2026-duv-color-shades-40: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-600);--2026-steuertarifrechner-2026-duv-color-shades-50: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-500);--2026-steuertarifrechner-2026-duv-color-shades-60: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-400);--2026-steuertarifrechner-2026-duv-color-shades-70: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-300);--2026-steuertarifrechner-2026-duv-color-shades-80: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-200);--2026-steuertarifrechner-2026-duv-color-shades-90: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-100);--2026-steuertarifrechner-2026-duv-color-shades-100: var(--2026-steuertarifrechner-2026-duv-color-base-white);--2026-steuertarifrechner-2026-duv-color-brand-accent: var(--2026-steuertarifrechner-2026-duv-color-base-red-700);--2026-steuertarifrechner-2026-duv-color-karten-straße: #e7e7e7;--2026-steuertarifrechner-2026-duv-color-base-amber-400: #ffb900;--2026-steuertarifrechner-2026-duv-color-base-amber-600: #e17100;--2026-steuertarifrechner-2026-duv-color-base-black: #000000;--2026-steuertarifrechner-2026-duv-color-base-neutral-200: #e5e5e5;--2026-steuertarifrechner-2026-duv-color-base-neutral-300: #d4d4d4;--2026-steuertarifrechner-2026-duv-color-base-neutral-700: #404040;--2026-steuertarifrechner-2026-duv-color-base-neutral-800: #252525;--2026-steuertarifrechner-2026-duv-color-base-red-300: #ff9595;--2026-steuertarifrechner-2026-duv-color-base-red-500: #ec5150;--2026-steuertarifrechner-2026-duv-color-base-red-700: #b91109;--2026-steuertarifrechner-2026-duv-color-base-red-800: #900f0c;--2026-steuertarifrechner-2026-duv-color-base-white: #ffffff;--2026-steuertarifrechner-2026-duv-color-base-zinc-100: #f4f4f5;--2026-steuertarifrechner-2026-duv-color-base-zinc-200: #e4e4e7;--2026-steuertarifrechner-2026-duv-color-base-zinc-300: #d4d4d8;--2026-steuertarifrechner-2026-duv-color-base-zinc-400: #9f9fa9;--2026-steuertarifrechner-2026-duv-color-base-zinc-500: #71717b;--2026-steuertarifrechner-2026-duv-color-base-zinc-600: #52525c;--2026-steuertarifrechner-2026-duv-color-base-zinc-700: #3f3f47;--2026-steuertarifrechner-2026-duv-color-base-zinc-800: #27272a;--2026-steuertarifrechner-2026-duv-color-base-zinc-900: #18181b;}@media(prefers-color-scheme:dark){html:not(.color-scheme-light){--2026-steuertarifrechner-2026-duv-color-background-popup: var(--2026-steuertarifrechner-2026-duv-color-base-neutral-700);--2026-steuertarifrechner-2026-duv-color-background-primary: #121212;--2026-steuertarifrechner-2026-duv-color-background-secondary: #232323;--2026-steuertarifrechner-2026-duv-color-background-tertiary: #2e2e2e;--2026-steuertarifrechner-2026-duv-color-border-primary: var(--2026-steuertarifrechner-2026-duv-color-base-neutral-700);--2026-steuertarifrechner-2026-duv-color-border-secondary: var(--2026-steuertarifrechner-2026-duv-color-base-neutral-800);--2026-steuertarifrechner-2026-duv-color-text-primary: var(--2026-steuertarifrechner-2026-duv-color-base-white);--2026-steuertarifrechner-2026-duv-color-text-quaternary: #8b8b8b;--2026-steuertarifrechner-2026-duv-color-text-secondary: #bababa;--2026-steuertarifrechner-2026-duv-color-text-tertiary: #999999;--2026-steuertarifrechner-2026-duv-color-gelb-b: var(--2026-steuertarifrechner-2026-duv-color-base-amber-600);--2026-steuertarifrechner-2026-duv-color-rot-a: var(--2026-steuertarifrechner-2026-duv-color-base-red-800);--2026-steuertarifrechner-2026-duv-color-shades-20: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-200);--2026-steuertarifrechner-2026-duv-color-shades-30: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-300);--2026-steuertarifrechner-2026-duv-color-shades-40: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-400);--2026-steuertarifrechner-2026-duv-color-shades-60: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-600);--2026-steuertarifrechner-2026-duv-color-shades-70: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-700);--2026-steuertarifrechner-2026-duv-color-shades-80: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-800);--2026-steuertarifrechner-2026-duv-color-shades-90: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-900);--2026-steuertarifrechner-2026-duv-color-shades-100: var(--2026-steuertarifrechner-2026-duv-color-base-black);--2026-steuertarifrechner-2026-duv-color-brand-accent: #eb362e;--2026-steuertarifrechner-2026-duv-color-karten-straße: #5a5a5a;}}html.color-scheme-dark{--2026-steuertarifrechner-2026-duv-color-background-popup: var(--2026-steuertarifrechner-2026-duv-color-base-neutral-700);--2026-steuertarifrechner-2026-duv-color-background-primary: #121212;--2026-steuertarifrechner-2026-duv-color-background-secondary: #232323;--2026-steuertarifrechner-2026-duv-color-background-tertiary: #2e2e2e;--2026-steuertarifrechner-2026-duv-color-border-primary: var(--2026-steuertarifrechner-2026-duv-color-base-neutral-700);--2026-steuertarifrechner-2026-duv-color-border-secondary: var(--2026-steuertarifrechner-2026-duv-color-base-neutral-800);--2026-steuertarifrechner-2026-duv-color-text-primary: var(--2026-steuertarifrechner-2026-duv-color-base-white);--2026-steuertarifrechner-2026-duv-color-text-quaternary: #8b8b8b;--2026-steuertarifrechner-2026-duv-color-text-secondary: #bababa;--2026-steuertarifrechner-2026-duv-color-text-tertiary: #999999;--2026-steuertarifrechner-2026-duv-color-gelb-b: var(--2026-steuertarifrechner-2026-duv-color-base-amber-600);--2026-steuertarifrechner-2026-duv-color-rot-a: var(--2026-steuertarifrechner-2026-duv-color-base-red-800);--2026-steuertarifrechner-2026-duv-color-shades-20: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-200);--2026-steuertarifrechner-2026-duv-color-shades-30: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-300);--2026-steuertarifrechner-2026-duv-color-shades-40: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-400);--2026-steuertarifrechner-2026-duv-color-shades-60: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-600);--2026-steuertarifrechner-2026-duv-color-shades-70: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-700);--2026-steuertarifrechner-2026-duv-color-shades-80: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-800);--2026-steuertarifrechner-2026-duv-color-shades-90: var(--2026-steuertarifrechner-2026-duv-color-base-zinc-900);--2026-steuertarifrechner-2026-duv-color-shades-100: var(--2026-steuertarifrechner-2026-duv-color-base-black);--2026-steuertarifrechner-2026-duv-color-brand-accent: #eb362e;--2026-steuertarifrechner-2026-duv-color-karten-straße: #5a5a5a;}:root{--2026-steuertarifrechner-2026-duv-size-font-10: .625rem;--2026-steuertarifrechner-2026-duv-size-font-12: .75rem;--2026-steuertarifrechner-2026-duv-size-font-14: .875rem;--2026-steuertarifrechner-2026-duv-size-font-16: 1rem;--2026-steuertarifrechner-2026-duv-size-font-18: 1.125rem;--2026-steuertarifrechner-2026-duv-size-font-20: 1.25rem;--2026-steuertarifrechner-2026-duv-size-font-22: 1.375rem;--2026-steuertarifrechner-2026-duv-size-font-30: 1.875rem;--2026-steuertarifrechner-2026-duv-size-font-36: 2.25rem;--2026-steuertarifrechner-2026-duv-size-font-42: 2.625rem;--2026-steuertarifrechner-2026-duv-size-font-46: 2.875rem;--2026-steuertarifrechner-2026-duv-size-lineheight-11: 1.1;--2026-steuertarifrechner-2026-duv-size-lineheight-12: 1.2;--2026-steuertarifrechner-2026-duv-size-letterspacing-m: .04em;--2026-steuertarifrechner-2026-duv-size-letterspacing-l: .08em}:root{--2026-steuertarifrechner-2026-duv-size-padding-page-current: var(--z-gap);--2026-steuertarifrechner-2026-duv-mix-blend-mode: multiply}html.color-scheme-dark,figure.color-scheme-dark{--2026-steuertarifrechner-2026-duv-mix-blend-mode: screen}@media(prefers-color-scheme:dark){html:not(.color-scheme-light){--2026-steuertarifrechner-2026-duv-mix-blend-mode: screen}}:root{--2026-steuertarifrechner-2026-duv-size-xxxs: .25rem;--2026-steuertarifrechner-2026-duv-size-xxs: .25rem;--2026-steuertarifrechner-2026-duv-size-xs: .5rem;--2026-steuertarifrechner-2026-duv-size-s: .75rem;--2026-steuertarifrechner-2026-duv-size-m: 1rem;--2026-steuertarifrechner-2026-duv-size-l: 1.5rem;--2026-steuertarifrechner-2026-duv-size-xl: 2rem;--2026-steuertarifrechner-2026-duv-size-xxl: 2rem;--2026-steuertarifrechner-2026-duv-size-border-radius-m: .25rem;--2026-steuertarifrechner-2026-duv-size-border-radius-l: .5rem}@media screen and (min-width:48em){:root{--2026-steuertarifrechner-2026-duv-size-xxs: .375rem;--2026-steuertarifrechner-2026-duv-size-xxl: 3.5rem}}.zg-sticky-container{--sticky-container-margin-bottom: calc(var(--2026-steuertarifrechner-2026-duv-size-xxl) * 2);margin-bottom:var(--sticky-container-margin-bottom);padding:1px 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.2s;opacity:.7;margin-top:0;pointer-events:all;font-feature-settings:"tnum" 1,"tnum";font-variant-numeric:tabular-nums}html.color-scheme-dark ._card_1rg2i_50>div{background:var(--2026-steuertarifrechner-2026-duv-color-shades-90)}@media(prefers-color-scheme:dark){html:not(.color-scheme-light) ._card_1rg2i_50>div{background:var(--2026-steuertarifrechner-2026-duv-color-shades-90)}}@media screen and (max-width:24.374em){._card_1rg2i_50 .paragraph{font-size:1.0625rem}}._card_1rg2i_50 .article__subheading{margin-top:0}._card_1rg2i_50 .article__item--apart{margin-top:2em!important;margin-bottom:2em!important}._card_1rg2i_50[data-active=true]{opacity:1}._card_1rg2i_50 p+p{margin-top:var(--2026-steuertarifrechner-2026-duv-size-s)}._card_1rg2i_50 div:has(figure){margin-top:var(--2026-steuertarifrechner-2026-duv-size-m);margin-bottom:var(--2026-steuertarifrechner-2026-duv-size-m)}._debugInfo_1rg2i_89{position:absolute;bottom:.5em;color:#f0f;font-family:TabletGothic,Helvetica 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1.5rem}}._contentWrapper_61swp_19 p:first-of-type{margin-top:0}._contentWrapper_61swp_19 p:last-of-type{margin-bottom:0}._grey_61swp_57{--background-color: var(--2026-steuertarifrechner-2026-duv-color-background-tertiary);--border-color: var(--2026-steuertarifrechner-2026-duv-color-shades-85)}._grey_61swp_57 ._contentWrapper_61swp_19{border:1px solid var(--border-color)}._blurryBackground_61swp_64 ._contentWrapper_61swp_19{background-color:color(from var(--background-color) srgb r g b/.95)}@supports (backdrop-filter: blur(10px)){._blurryBackground_61swp_64 ._contentWrapper_61swp_19{background-color:color(from var(--background-color) srgb r g b/.9);-webkit-backdrop-filter:blur(10px);backdrop-filter:blur(10px)}}._container_w65r7_5{--dif: calc(var(--max) - var(--min));position:relative;color:var(--track-color, var(--2026-steuertarifrechner-2026-duv-color-shades-60));background:linear-gradient(0deg,var(--background-color, var(--2026-steuertarifrechner-2026-duv-color-shades-90)) 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