/* TaxFlat.ae — Ratgeber / Guides stylesheet */
:root{--navy:#0B1E3F;--navy-2:#142A52;--navy-soft:#1F3A6A;--gold:#C9A961;--gold-soft:#E0C896;--gold-deep:#A8893F;--bg:#FAF7F2;--bg-2:#F2EDE3;--ink:#1A2238;--ink-2:#4A5570;--line:rgba(11,30,63,.10);--line-strong:rgba(11,30,63,.18);--shadow-sm:0 1px 2px rgba(11,30,63,.06);--shadow-md:0 8px 24px rgba(11,30,63,.08);--serif:"Cormorant Garamond",Georgia,serif;--sans:"Inter",system-ui,-apple-system,sans-serif;--measure:760px}
*{box-sizing:border-box}
html{scroll-behavior:smooth;-webkit-text-size-adjust:100%}
body{margin:0;background:var(--bg);color:var(--ink);font-family:var(--sans);font-size:17px;line-height:1.7;-webkit-font-smoothing:antialiased}
a{color:var(--gold-deep);text-decoration:none;border-bottom:1px solid rgba(168,137,63,.32);transition:color .18s,border-color .18s}
a:hover{color:var(--navy);border-bottom-color:var(--navy)}
img{max-width:100%;height:auto}
.container{max-width:1180px;margin:0 auto;padding:0 24px}
.measure{max-width:var(--measure);margin-left:auto;margin-right:auto}
.serif{font-family:var(--serif)}
.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}

/* ---------- HEADER ---------- */
.nav{position:sticky;top:0;z-index:100;background:rgba(250,247,242,.92);backdrop-filter:saturate(180%) blur(14px);border-bottom:1px solid var(--line)}
.nav-inner{max-width:1180px;margin:0 auto;padding:14px 24px;display:flex;align-items:center;justify-content:space-between;gap:24px}
.nav-logo{display:block;border:0;flex-shrink:0}
.nav-logo img{height:38px;width:auto;display:block}
.nav-menu{display:flex;align-items:center;gap:26px;font-size:14.5px;font-weight:500}
.nav-menu a{color:var(--ink-2);border:0}
.nav-menu a:hover{color:var(--navy)}
.nav-menu a[aria-current="page"]{color:var(--navy);font-weight:600}
.nav-right{display:flex;align-items:center;gap:18px}
.lang-switch{display:flex;align-items:center;gap:4px;font-size:13px;font-weight:600;letter-spacing:.08em;border:1px solid var(--line-strong);border-radius:999px;padding:4px;background:#fff}
.lang-switch a{padding:4px 10px;border-radius:999px;color:var(--ink-2);border:0;line-height:1}
.lang-switch a.active{background:var(--navy);color:#fff}
.lang-switch a:hover:not(.active){color:var(--navy)}
.btn{display:inline-flex;align-items:center;gap:9px;border-radius:999px;font-weight:600;font-size:15px;padding:13px 24px;border:1px solid transparent;cursor:pointer;transition:transform .18s,box-shadow .18s,background .18s}
.btn-primary{background:var(--navy);color:#fff;box-shadow:var(--shadow-sm)}
.btn-primary:hover{background:var(--navy-2);color:#fff;transform:translateY(-1px);box-shadow:var(--shadow-md)}
.btn-gold{background:var(--gold);color:var(--navy)}
.btn-gold:hover{background:var(--gold-soft);color:var(--navy)}
.btn-ghost{background:transparent;color:#fff;border-color:rgba(255,255,255,.35)}
.btn-ghost:hover{background:rgba(255,255,255,.1);color:#fff}
.nav .btn{padding:10px 18px;border:0}
.nav-toggle{display:none}

/* ---------- ARTICLE HEAD ---------- */
.art-head{background:linear-gradient(158deg,#0B1E3F 0%,#142A52 64%,#1F3A6A 100%);color:#fff;padding:44px 0 56px;position:relative;overflow:hidden}
.art-head::after{content:"";position:absolute;right:-120px;top:-160px;width:440px;height:440px;border:1px solid rgba(201,169,97,.22);border-radius:50%;pointer-events:none}
.crumb{font-size:13px;color:rgba(255,255,255,.62);margin-bottom:26px;display:flex;flex-wrap:wrap;gap:8px;align-items:center;position:relative}
.crumb a{color:rgba(255,255,255,.72);border:0}
.crumb a:hover{color:var(--gold)}
.crumb .sep{opacity:.4}
.crumb [aria-current]{color:var(--gold)}
.art-eyebrow{display:flex;align-items:center;gap:10px;font-size:11.5px;font-weight:600;letter-spacing:.2em;text-transform:uppercase;color:var(--gold);margin-bottom:16px;position:relative}
.art-eyebrow::before{content:"";width:24px;height:1px;background:var(--gold)}
h1.art-title{font-family:var(--serif);font-weight:600;font-size:clamp(31px,4.4vw,50px);line-height:1.12;letter-spacing:-.01em;margin:0;color:#fff;position:relative;text-wrap:pretty}
.art-meta{margin-top:22px;font-size:13.5px;color:rgba(255,255,255,.6);position:relative;display:flex;flex-wrap:wrap;gap:8px}

/* ---------- ARTICLE BODY ---------- */
.art{padding:0 0 20px}
.art-inner{max-width:var(--measure);margin:0 auto;padding:0 24px}
.art h2{font-family:var(--serif);font-weight:600;font-size:clamp(25px,3vw,33px);line-height:1.22;letter-spacing:-.01em;color:var(--navy);margin:52px 0 16px;scroll-margin-top:96px;text-wrap:pretty}
.art h3{font-family:var(--sans);font-weight:600;font-size:19px;line-height:1.35;color:var(--navy);margin:34px 0 10px;scroll-margin-top:96px}
.art p{margin:0 0 18px;color:var(--ink);text-wrap:pretty}
.art ul,.art ol{margin:0 0 20px;padding-left:0;list-style:none;display:flex;flex-direction:column;gap:11px}
.art ul li{position:relative;padding-left:26px}
.art ul li::before{content:"";position:absolute;left:6px;top:11px;width:6px;height:6px;border-radius:50%;background:var(--gold)}
.art ol{counter-reset:ol}
.art ol li{position:relative;padding-left:34px;counter-increment:ol}
.art ol li::before{content:counter(ol) ".";position:absolute;left:0;top:0;font-weight:600;color:var(--gold-deep);font-variant-numeric:tabular-nums}
.art strong{font-weight:600;color:var(--navy)}
.art .lead-note{font-size:15px;color:var(--ink-2)}

/* Kurzantwort / short answer */
.answer{background:#fff;border:1px solid var(--line);border-left:3px solid var(--gold);padding:26px 30px;margin:0 0 8px;box-shadow:var(--shadow-sm)}
.answer .answer-label{font-size:11px;font-weight:700;letter-spacing:.18em;text-transform:uppercase;color:var(--gold-deep);margin-bottom:12px}
.answer p{margin:0 0 12px;font-size:17.5px;line-height:1.62}
.answer p:last-child{margin-bottom:0}

/* Callout boxes */
.callout{background:var(--bg-2);border:1px solid var(--line);border-left:3px solid var(--navy-soft);padding:22px 26px;margin:0 0 22px;font-size:16px}
.callout p{margin:0 0 12px}
.callout p:last-child{margin-bottom:0}
.callout ul,.callout ol{margin-bottom:0}

/* TOC */
.toc{background:#fff;border:1px solid var(--line);padding:24px 28px;margin:36px 0 8px;box-shadow:var(--shadow-sm)}
.toc h2{font-family:var(--sans);font-size:12px !important;font-weight:700;letter-spacing:.16em;text-transform:uppercase;color:var(--ink-2);margin:0 0 14px !important}
.toc ol{list-style:none;margin:0;padding:0;display:grid;gap:9px}
.art .toc ol li{padding-left:0;position:static}
.art .toc ol li::before,.toc li::before{content:none}
.toc .tnum{color:var(--gold-deep);font-weight:600;font-variant-numeric:tabular-nums;flex-shrink:0;min-width:20px}
.toc a{color:var(--navy);border:0;font-size:15.5px;display:flex;gap:11px;line-height:1.42}
.toc a:hover{color:var(--gold-deep)}

/* Tables */
.tbl-wrap{margin:0 0 24px;overflow-x:auto;-webkit-overflow-scrolling:touch;border:1px solid var(--line);background:#fff}
.art table{width:100%;border-collapse:collapse;font-size:15.5px;min-width:460px}
.art thead th{background:var(--navy);color:#fff;font-weight:600;text-align:left;padding:13px 18px;font-size:13.5px;letter-spacing:.02em;vertical-align:bottom}
.art tbody td{padding:13px 18px;border-top:1px solid var(--line);vertical-align:top;line-height:1.55}
.art tbody tr:nth-child(even){background:rgba(11,30,63,.018)}
.art tbody td strong{color:var(--navy)}

/* FAQ */
.faq-list{display:flex;flex-direction:column;gap:0;margin:8px 0 0}
.faq-item{border-top:1px solid var(--line);padding:24px 0}
.faq-item:last-child{border-bottom:1px solid var(--line)}
.faq-item h3{margin:0 0 8px;font-size:18px;font-weight:600;color:var(--navy);line-height:1.4}
.faq-item p{margin:0;color:var(--ink-2)}

/* Sources + disclaimer */
.sources{margin-top:12px}
.sources ul{gap:8px}
.sources li{font-size:15px;color:var(--ink-2)}
.disclaimer{margin-top:40px;padding-top:24px;border-top:1px solid var(--line);font-size:14px;color:var(--ink-2);line-height:1.62}
.disclaimer p{margin:0 0 10px;font-size:14px;color:var(--ink-2)}
.reviewed{font-size:13px;color:var(--ink-2);letter-spacing:.03em}
.reviewed strong{color:var(--navy);font-weight:600}

/* Related */
.related{background:var(--bg-2);border-top:1px solid var(--line);padding:56px 0;margin-top:60px}
.related h2{font-family:var(--serif);font-size:27px;color:var(--navy);margin:0 0 26px;font-weight:600}
.rel-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}
.rel-card{background:#fff;border:1px solid var(--line);padding:24px;display:flex;flex-direction:column;gap:9px;border-bottom:1px solid var(--line);transition:transform .18s,box-shadow .18s}
.rel-card:hover{transform:translateY(-2px);box-shadow:var(--shadow-md);border-color:var(--line-strong)}
.rel-card .k{font-size:10.5px;font-weight:700;letter-spacing:.16em;text-transform:uppercase;color:var(--gold-deep)}
.rel-card .t{font-family:var(--serif);font-size:21px;line-height:1.26;color:var(--navy);font-weight:600}
.rel-card .d{font-size:14.5px;color:var(--ink-2);line-height:1.55}

/* Article CTA */
.art-cta{background:var(--navy);color:#fff;padding:52px 0;position:relative;overflow:hidden}
.art-cta::after{content:"";position:absolute;left:-100px;bottom:-180px;width:400px;height:400px;border:1px solid rgba(201,169,97,.2);border-radius:50%}
.art-cta-inner{max-width:var(--measure);margin:0 auto;padding:0 24px;display:flex;align-items:center;justify-content:space-between;gap:32px;position:relative;flex-wrap:wrap}
.art-cta h2{font-family:var(--serif);font-size:31px;font-weight:600;line-height:1.2;margin:0 0 10px;color:#fff}
.art-cta h2 em{font-style:italic;color:var(--gold)}
.art-cta p{margin:0;color:rgba(255,255,255,.76);font-size:16px;max-width:44ch}
.art-cta .acts{display:flex;gap:12px;flex-wrap:wrap;flex-shrink:0}
.art-cta .btn{border:0}
.art-cta .btn-ghost{border:1px solid rgba(255,255,255,.35)}

/* ---------- INDEX (overview) ---------- */
.idx-head{background:linear-gradient(158deg,#0B1E3F 0%,#142A52 64%,#1F3A6A 100%);color:#fff;padding:44px 0 60px;position:relative;overflow:hidden}
.idx-head::after{content:"";position:absolute;right:-120px;top:-160px;width:440px;height:440px;border:1px solid rgba(201,169,97,.22);border-radius:50%}
.idx-head h1{font-family:var(--serif);font-weight:600;font-size:clamp(34px,5vw,54px);line-height:1.1;margin:0 0 18px;color:#fff;position:relative;letter-spacing:-.01em}
.idx-head h1 em{font-style:italic;color:var(--gold)}
.idx-head .lede{font-size:18px;line-height:1.62;color:rgba(255,255,255,.78);max-width:60ch;margin:0;position:relative}
.idx-list{padding:56px 0 72px}
.idx-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:20px}
.idx-card{background:#fff;border:1px solid var(--line);padding:32px;display:flex;flex-direction:column;gap:12px;border-bottom:1px solid var(--line);transition:transform .18s,box-shadow .18s,border-color .18s}
.idx-card:hover{transform:translateY(-2px);box-shadow:var(--shadow-md);border-color:var(--line-strong)}
.idx-card.wide{grid-column:1/-1;background:linear-gradient(120deg,#fff 0%,var(--bg-2) 100%)}
.idx-card .k{font-size:10.5px;font-weight:700;letter-spacing:.16em;text-transform:uppercase;color:var(--gold-deep)}
.idx-card h2{font-family:var(--serif);font-size:26px;line-height:1.22;color:var(--navy);margin:0;font-weight:600}
.idx-card p{margin:0;color:var(--ink-2);font-size:15.5px;line-height:1.6}
.idx-card .more{font-size:14px;font-weight:600;color:var(--gold-deep);margin-top:4px}

/* ---------- FOOTER ---------- */
.footer{background:var(--navy);color:rgba(255,255,255,.7);padding:64px 0 30px;font-size:14.5px}
.footer-grid{display:grid;grid-template-columns:1.6fr 1fr 1fr 1fr;gap:40px;padding-bottom:40px;border-bottom:1px solid rgba(255,255,255,.1)}
.footer-brand img{height:44px;width:auto;margin-bottom:18px;display:block}
.footer-brand p{margin:0;line-height:1.65;max-width:42ch;color:rgba(255,255,255,.64)}
.footer h5{color:#fff;font-size:12px;font-weight:700;letter-spacing:.15em;text-transform:uppercase;margin:0 0 16px}
.footer ul{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:11px}
.footer a{color:rgba(255,255,255,.7);border:0}
.footer a:hover{color:var(--gold)}
.footer-bot{padding-top:26px;display:flex;justify-content:space-between;gap:16px;flex-wrap:wrap;font-size:13px;color:rgba(255,255,255,.5)}

/* WhatsApp float */
.wa-float{position:fixed;right:22px;bottom:22px;width:56px;height:56px;border-radius:50%;background:#25D366;color:#fff;display:grid;place-items:center;box-shadow:0 8px 26px rgba(0,0,0,.22);z-index:90;border:0;transition:transform .18s}
.wa-float:hover{transform:scale(1.06);color:#fff}

/* ---------- RESPONSIVE ---------- */
@media (max-width:960px){
  .footer-grid{grid-template-columns:1fr 1fr;gap:32px}
  .rel-grid{grid-template-columns:1fr}
  .idx-grid{grid-template-columns:1fr}
  .nav-inner{flex-wrap:wrap;padding-bottom:0;gap:14px}
  .nav-menu{order:3;width:100%;gap:20px;overflow-x:auto;-webkit-overflow-scrolling:touch;padding:2px 0 12px;font-size:14px;scrollbar-width:none}
  .nav-menu::-webkit-scrollbar{display:none}
  .nav-menu a{white-space:nowrap}
  .nav .btn{display:none}
}
@media (max-width:640px){
  body{font-size:16.5px}
  .art-head{padding:32px 0 42px}
  .art h2{margin-top:42px}
  .answer{padding:22px 22px}
  .toc{padding:20px 22px}
  .art-cta-inner{flex-direction:column;align-items:flex-start}
  .footer-grid{grid-template-columns:1fr}
  .idx-card{padding:26px}
}
@media print{
  .nav,.wa-float,.related,.art-cta,.toc{display:none}
  body{background:#fff;font-size:11pt}
  .art-head{background:#fff;color:var(--navy);padding:0 0 18pt}
  h1.art-title,.crumb,.art-eyebrow,.art-meta{color:var(--navy)}
  a{color:var(--navy);border:0}
}