html,body{

	height:100%;

} 

body{

	padding:0;

	margin:0;

	font-family:Arial;

	font-size:100.01%;

	background:#ffffff;

}

#outer{

	padding:0px;

	margin-left:auto;

	margin-right:auto;

	width:966px;

	height:100%;

	min-height:100%;

	margin-bottom:-26px;

	background:url(/fileadmin/template/img_v2/bg_outer.gif) 0px 349px no-repeat;

}

#inner{padding-left:255px;padding-right:185px;}

#inner_width{margin:0;width:100%;}

html>body #outer{height:auto;}

#poshead{

	position:absolute;

	top:0;

	left:0;

	width:100%;

	background:url(/fileadmin/template/img_v2/bg_streifen.gif) center 130px repeat-x;

}

#header{

	margin: 0 auto;

	width:966px;

	height:349px;

	overflow:hidden;

}



#header_start{

	margin: 0 auto;

	width:966px;

	height:700px;

	overflow:hidden;

}



#left {

	position:relative;

	width:255px;

	float:left;

	margin-left:-255px;

	padding-top:21px;

}

* html #left {padding-bottom:21px ;margin-right:-3px;}

#left p {padding-left:3px;padding-right:2px}

#right p {padding-left:3px;padding-right:2px}



#right {

	position:relative;

	width:163px;

	float:right;

	margin-right:-185px;

	padding:17px 32px 0px 0px;

}



#footer {

	margin: 0 auto;

	clear:both;

	height:26px;

	background:#ffffff;

}

* html #footer {

	\height:26px;

	he\ight:26px;

}

#clearheader{height:349px;}

#clearfooter{clear:both;height:26px;}

* > html #clearfooter {float:left;width:100%;}

div,p  {margin-top:0}

* html #centrecontent {height:1%;margin-bottom:12px}

#minHeight{float:left;width:0px;height:0;margin-bottom:-52px;}

* html #minHeight{margin-bottom:-50px;}



.clearer{clear:both;}

.bodytext{margin:0px;}





/* ##### KOPFBEREICH ##### */

#header_oben{height:130px;}

#header_oben_sprache{

	float:left;

	width:200px;

	padding-top:87px;

}

#header_oben_sprache_start{

	float:left;

	width:200px;

	padding-top:87px;

	margin-left:10px;

}

#header_oben_schrift{

	float:left;

	width:55px;

	text-align:right;

	padding-top:97px;

}

#header_oben_logotext{

	float:left;

	padding:96px 0px 0px 25px;

}

#header_oben_logotext_start{

	float:left;

	padding:96px 0px 0px 0px;

}

#header_oben_logo{

	float:right;

	padding:31px 8px 0px 0px;

}

#header_mitte{height:210px;}

#header_mitte_mainnav{

	float:left;

	width:230px;

	height:110px;

	margin-right:0px;

	padding:100px 0px 0px 25px;

	background:#c6b9a0;

}

#header_mitte_bild{

	float:right;

	padding-right:8px;

}



* html #header_mitte_layer {

	position:absolute;

	margin-left:8px;

	z-index:10;

	height:210px;

	width:125px;

	background:#a99e88;

	filter:alpha(opacity=85); /* IE's opacity*/

    opacity: 0.85;

}



*+html #header_mitte_layer {

	position:absolute;

	margin-left:8px;

	z-index:10;

	height:210px;

	width:125px;

	background:#a99e88;

	filter:alpha(opacity=85); /* IE's opacity*/

    opacity: 0.85;

}



#header_mitte_layer {

	position:absolute;

	z-index:10;

	margin-left:263px;

	height:210px;

	width:125px;

	background:#a99e88;

	filter:alpha(opacity=85); /* IE's opacity*/

    opacity: 0.85;



}



#header_mitte_layer2 {

	position:absolute;

	z-index:11;

	margin-left:390px;

	height:210px;

	width:3px;

	background:#ef9100;

}



* html #header_mitte_layer2 {

	position:absolute;

	z-index:11;

	margin-left:135px;

	height:210px;

	width:3px;

	background:#ef9100;

}



*+html #header_mitte_layer2 {

	position:absolute;

	z-index:11;

	margin-left:135px;

	height:210px;

	width:3px;

	background:#ef9100;

}



#header_unten{

	height:9px;

	background:none;

	font-size:1px;

}





/* ##### FUSSBEREICH ##### */

#footer_content{

	margin:0 auto;

	width:966px;

	height:1px;

	background:none;

}





/* ##### HAUPTNAVIGATION ##### */

#stb{

	display:block;

	height:20px;

	width:220px;

	padding:0px 0px 9px 0px;

	border-bottom:1px solid #a89a7e;

	background:url(/fileadmin/template/img_v2/mainnav_stb.gif) no-repeat;

}

#stb :hover{background:url(/fileadmin/template/img_v2/mainnav_stb_ro.gif) no-repeat;}

#stb_akt{

	display:block;

	height:20px;

	width:220px;

	padding:0px 0px 9px 0px;

	border-bottom:1px solid #a89a7e;

	background:url(/fileadmin/template/img_v2/mainnav_stb_akt.gif) no-repeat;

}

#wp{

	display:block;

	height:20px;

	width:220px;

	padding:9px 0px 9px 0px;

	border-top:1px solid #d6c7ab;

	border-bottom:1px solid #a89a7e;

	background:url(/fileadmin/template/img_v2/mainnav_wp.gif) no-repeat 0px 9px;

}

#wp :hover{background:url(/fileadmin/template/img_v2/mainnav_wp_ro.gif) no-repeat;}

#wp_akt{

	display:block;

	height:20px;

	width:220px;

	padding:9px 0px 9px 0px;

	border-top:1px solid #d6c7ab;

	border-bottom:1px solid #a89a7e;

	background:url(/fileadmin/template/img_v2/mainnav_wp_akt.gif) no-repeat 0px 9px;

}

#law{

	display:block;

	height:20px;

	width:220px;

	padding:9px 0px 0px 0px;

	border-top:1px solid #d6c7ab;

	background:url(/fileadmin/template/img_v2/mainnav_law.gif) no-repeat 0px 9px;

}

#law :hover{background:url(/fileadmin/template/img_v2/mainnav_law_ro.gif) no-repeat;}

#law_akt{

	display:block;

	height:20px;

	width:220px;

	padding:9px 0px 0px 0px;

	border-top:1px solid #d6c7ab;

	background:url(/fileadmin/template/img_v2/mainnav_law_akt.gif) no-repeat 0px 9px;

}





/* ##### HAUPTNAVIGATION ENGLISCH ##### */

#stb_en{

	display:block;

	height:20px;

	width:220px;

	padding:0px 0px 9px 0px;

	border-bottom:1px solid #a89a7e;

	background:url(/fileadmin/template/img_v2/mainnav_stb_en.gif) no-repeat;

}

#stb_en :hover{background:url(/fileadmin/template/img_v2/mainnav_stb_ro_en.gif) no-repeat;}

#stb_akt_en{

	display:block;

	height:20px;

	width:220px;

	padding:0px 0px 9px 0px;

	border-bottom:1px solid #a89a7e;

	background:url(/fileadmin/template/img_v2/mainnav_stb_akt_en.gif) no-repeat;

}

#wp_en{

	display:block;

	height:20px;

	width:220px;

	padding:9px 0px 9px 0px;

	border-top:1px solid #d6c7ab;

	border-bottom:1px solid #a89a7e;

	background:url(/fileadmin/template/img_v2/mainnav_wp_en.gif) no-repeat 0px 9px;

}

#wp_en :hover{background:url(/fileadmin/template/img_v2/mainnav_wp_ro_en.gif) no-repeat;}

#wp_akt_en{

	display:block;

	height:20px;

	width:220px;

	padding:9px 0px 9px 0px;

	border-top:1px solid #d6c7ab;

	border-bottom:1px solid #a89a7e;

	background:url(/fileadmin/template/img_v2/mainnav_wp_akt_en.gif) no-repeat 0px 9px;

}

#law_en{

	display:block;

	height:20px;

	width:220px;

	padding:9px 0px 0px 0px;

	border-top:1px solid #d6c7ab;

	background:url(/fileadmin/template/img_v2/mainnav_law_en.gif) no-repeat 0px 9px;

}

#law_en :hover{background:url(/fileadmin/template/img_v2/mainnav_law_ro_en.gif) no-repeat;}

#law_akt_en{

	display:block;

	height:20px;

	width:220px;

	padding:9px 0px 0px 0px;

	border-top:1px solid #d6c7ab;

	background:url(/fileadmin/template/img_v2/mainnav_law_akt_en.gif) no-repeat 0px 9px;

}



/* ##### SUBNAVIGATION ##### */

.subnav{

	font-size:12px;

	line-height:16px;

	padding:0px 0px 10px 0px;

}

.subnav a{

	color:#807464;

	text-decoration:none;

	padding-left:40px;

	background:url(/fileadmin/template/img_v2/block_subnav.gif) no-repeat 25px 4px;

}

.subnav a:hover{background:url(/fileadmin/template/img/block_subnav_akt.gif) no-repeat 25px 4px;}

.subnav_akt{

	font-size:12px;

	line-height:16px;

	padding:0px 0px 10px 0px;

}

.subnav_akt a{

	color:#807464;

	text-decoration:none;

	font-weight:bold;

	padding-left:40px;

	background:url(/fileadmin/template/img/block_subnav_akt.gif) no-repeat 25px 4px;

}

.subsubnav{

	font-size:12px;

	line-height:16px;

	padding:0px 0px 10px 0px;

}

.subsubnav a{

	display:block;

	color:#807464;

	text-decoration:none;

	padding-left:55px;

}

.subsubnav a:hover{color:#ef9100;}

.subsubnav_akt{

	font-size:12px;

	line-height:16px;

	padding:0px 0px 10px 0px;

}

.subsubnav_akt a{

	display:block;

	color:#ef9100;

	text-decoration:none;

	padding-left:55px;

	font-weight:bold;

}

.subsubsubnav{

	font-size:12px;

	line-height:16px;

	padding:0px 0px 10px 0px;

}

.subsubsubnav a{

	display:block;

	color:#807464;

	text-decoration:none;

	padding-left:70px;

}

.subsubsubnav a:hover{color:#ef9100;}

.subsubsubnav_akt{

	font-size:12px;

	line-height:16px;

	padding:0px 0px 10px 0px;

}

.subsubsubnav_akt a{

	display:block;

	color:#ef9100;

	text-decoration:none;

	padding-left:70px;

	font-weight:bold;

}





/* ##### NAVIGATION STANDARDPUNKTE ##### */

.std_nav{

	float:left;

	font-size:11px;

	padding:5px 12px 0px 0px;

}

.std_nav a{

	color:#c6b9a0;

	text-decoration:none;

}

.std_nav a:hover{text-decoration:underline;}

.std_nav_akt{

	float:left;

	font-size:11px;

	padding:5px 12px 0px 0px;

}

.std_nav_akt a{

	color:#c6b9a0;

	text-decoration:underline;

}





/* ##### DRUCKVERSION ##### */

#druckversion{

	float:left;

	font-size:11px;

	padding-top:5px;

}

#druckversion a{

	color:#c6b9a0;

	text-decoration:none;

}

#druckversion a:hover{text-decoration:underline;}





/* ##### LINKS ALLGEMEIN ##### */

a img{border:none;}

#content a{

	color:#003882;

	text-decoration:none;

}



#content img{

	border:none;

}



#content a:hover{text-decoration:underline;}

#right a{

	color:#003882;

	text-decoration:none;

}

#right a:hover{text-decoration:underline;}





/* ##### CONTENT ##### */

#content{

	font-size:11px;

	line-height:18px;

	color:#807464;

	padding:22px 30px 25px 33px;

}



/* ##### CONTENT RECHTS ##### */

#right{

	font-size:11px;

	line-height:18px;

	color:#807464;

}





/* ##### UEBERSCHRIFTEN ##### */

.csc-firstHeader, .csc-header h1{

	font-size:12px;

	font-weight:bold;

	color:#003882;

	margin-bottom:8px;

}





/* ##### SPRACHWAEHLER ##### */

.sprache{

	float:left;

	font-size:11px;

	text-transform:uppercase;

	padding-top:4px;

}

.sprache a{

	color:#c6b9a0;

	text-decoration:none;

}

.sprache a:hover{

	color:#003882;

}

.sprache_akt{

	float:left;

	font-size:11px;

	text-transform:uppercase;

	padding-top:4px;

}

.sprache_akt a{

	color:#003882;

	font-weight:bold;

	text-decoration:none;

}

.sprache_na{

	float:left;

	font-size:11px;

	text-transform:uppercase;

	color:#CCCCCC;

	padding-top:4px;

}

.sep{

	float:left;

	font-size:11px;

	color:#c6b9a0;

	margin:4px 3px 0px 3px;

}





/* ##### SCHRIFTWAEHLER ##### */

.button{

	float:right;

	margin-left:4px;

}

.button img{border:none;}





/* ##### SUCHFORMULAR ##### */

#suchbox input{

	width:150px;

	color:#c6b9a0;

	border-left:1px solid #c6b9a0;

	border-top:1px solid #c6b9a0;

	border-right:1px solid #efecdd;

	border-bottom:1px solid #efecdd;

	font-size:11px;

	padding:2px;

	margin-top:25px;

}

#suchbox_absenden{

	float:left;

	padding:27px 10px 0px 20px;

}





/* ##### NEWSMODUL ##### */

.news_latest_container{

	padding:0px 0px 25px 0px;

	line-height:16px;

}

.news_latest_title{

	margin-top:8px;

	padding:0px 10px;

}

.news_latest_title a{

	color:#003882;

	font-size:11px;

	text-decoration:none;

	font-weight:bold;

}

.news_latest_title a:hover{text-decoration:underline;}

.news_latest_sub{

	color:#807464;

	font-size:11px;

	margin-left:-2px;

	padding:0px 10px;

}

.news_latest_morelink{text-align:right;padding-left:2px;}

.news_latest_morelink a{

	color:#003882;

	font-size:11px;

	text-decoration:none;

}

.news_latest_morelink a:hover{text-decoration:underline;}

.news_latest_morelink{

	margin-bottom:25px;

	padding:0px 10px;

}

.news_single_title{

	font-size:12px;

	font-weight:bold;

	color:#003882;

	margin-bottom:8px;

}

.news_single_image{float:right;}

.news_single_image img{margin-left:10px;}

.news-single-imgcaption{

	font-size:11px;

	text-align:right;

}

.news-single-backlink{margin-top:10px;}



.news-list-morelink {

text-align:right;

margin-bottom:20px;

}

.news-list-item h3{

	font-size:12px;

	font-weight:bold;

	color:#003882;

	margin-bottom:8px;

}

.news_std_mes{padding:7px 20px 20px 10px;}







/* ##### CONTENTBILDER ##### */

DL.csc-textpic-image {margin: 4px;font-size:10px;text-align:left;line-height:12px;}

	/* Add margin from image-block to text (in case of "Text w/ images") */

	DIV.csc-textpic-intext-left DIV.csc-textpic-imagewrap,

	DIV.csc-textpic-intext-left-nowrap DIV.csc-textpic-imagewrap {

		margin-right: 25px !important;

	}

	DIV.csc-textpic-intext-right DIV.csc-textpic-imagewrap,

	DIV.csc-textpic-intext-right-nowrap DIV.csc-textpic-imagewrap {

		margin-left: 25px !important;

	}

.csc-textpic-imagewrap {margin: 0px 0px 10px 0px;}

.csc-textpic-caption {padding-top:5px;padding-bottom:15px;}









/* ##### STARTSEITE ##### */

* {padding:0; margin:0}

#butt_01{

	float:left;

	margin:8px 9px 0px 0px;

	background:url(/fileadmin/template/img_v2/steuerberatung_on.jpg) no-repeat;

}

#butt_01-ddheader a{

	display:block;

	width:226px;

	height:50px;

	background:url(/fileadmin/template/img_v2/steuerberatung_off.jpg) no-repeat;

}

#butt_01-ddheader a:hover{background:none;}

#butt_01-ddcontent {

	position:absolute;

	overflow:hidden;

	width:226px;

	display:none;

	z-index:200;

}

#butt_02{

	float:left;

	margin:8px 9px 0px 0px;

	background:url(/fileadmin/template/img_v2/wirtschaftsprufung_on.jpg) no-repeat;

}

#butt_02-ddheader a{

	display:block;

	width:226px;

	height:50px;

	background:url(/fileadmin/template/img_v2/wirtschaftsprufung_off.jpg) no-repeat;

}

#butt_02-ddheader a:hover{background:none;}

#butt_02-ddcontent {

	position:absolute;

	overflow:hidden;

	width:226px;

	display:none;

	z-index:200;

}

#butt_03{

	float:left;

	margin:8px 0px 0px 0px;

	background:url(/fileadmin/template/img_v2/rechtsberatung_on.jpg) no-repeat;

}

#butt_03-ddheader a{

	display:block;

	width:226px;

	height:50px;

	background:url(/fileadmin/template/img_v2/rechtsberatung_off.jpg) no-repeat;

}

#butt_03-ddheader a:hover{background:none;}

#butt_03-ddcontent {

	position:absolute;

	overflow:hidden;

	width:226px;

	display:none;

	z-index:200;

}

.dropdown_content{

	margin-top:4px;

	font-size:11px;

	line-height:18px;

	font-family:"Arial";

	color:#91887c;

}

.dropdown_text{

	padding:10px 10px 8px 10px;

	background:#f5efd5;

	border:none;

	width:204px;

}

.start_ueberschrift {

text-transform:uppercase;

}



/* ##### STARTSEITE EN ##### */

* {padding:0; margin:0}

#butt_01_en{

	float:left;

	margin:8px 9px 0px 0px;

	background:url(/fileadmin/template/img_v2/steuerberatung_on_en.jpg) no-repeat;

}

#butt_01_en-ddheader a{

	display:block;

	width:226px;

	height:50px;

	background:url(/fileadmin/template/img_v2/steuerberatung_off_en.jpg) no-repeat;

}

#butt_01_en-ddheader a:hover{background:none;}

#butt_01_en-ddcontent {

	position:absolute;

	overflow:hidden;

	width:226px;

	display:none;

	z-index:200;

}

#butt_02_en{

	float:left;

	margin:8px 9px 0px 0px;

	background:url(/fileadmin/template/img_v2/wirtschaftsprufung_on_en.jpg) no-repeat;

}

#butt_02_en-ddheader a{

	display:block;

	width:226px;

	height:50px;

	background:url(/fileadmin/template/img_v2/wirtschaftsprufung_off_en.jpg) no-repeat;

}

#butt_02_en-ddheader a:hover{background:none;}

#butt_02_en-ddcontent {

	position:absolute;

	overflow:hidden;

	width:226px;

	display:none;

	z-index:200;

}

#butt_03_en{

	float:left;

	margin:8px 0px 0px 0px;

	background:url(/fileadmin/template/img_v2/rechtsberatung_on_en.jpg) no-repeat;

}

#butt_03_en-ddheader a{

	display:block;

	width:226px;

	height:50px;

	background:url(/fileadmin/template/img_v2/rechtsberatung_off_en.jpg) no-repeat;

}

#butt_03_en-ddheader a:hover{background:none;}

#butt_03_en-ddcontent {

	position:absolute;

	overflow:hidden;

	width:226px;

	display:none;

	z-index:200;

}





/* ##### PNG SUPPORT IE ##### */

img, div, a, input, h1 { behavior: url(/fileadmin/template/js/iepngfix.htc) }





/* ##### KONTAKTFORMULAR ##### */

#kontakt_absenden{

	text-align:right;

	margin-top:12px;

	line-height:20px;

	margin-right:10px;

}

#kontakt_absenden a{

	font-size:12px;

	text-decoration:none;

	color:#121114;

	border:1px solid #c3cc9f;

	padding:0px 3px;

	background:#FFF;

}

.kontakt_input{

	float:left;

	color:#808080;

	font-size:12px;

	margin-bottom:10px;

}

*html .kontakt_input{padding-bottom:-20px;}

.kontakt_input input{

	width:130px;

	border:1px solid #C6B9A0;

	font-size:12px;

	height:15px;

	padding:1px 2px;

	font-family:"Trebuchet MS";

}

.kontakt_input_plz{padding-right:7px;}

.kontakt_input_plz input{width:34px;}

.kontakt_input_ort input{width:83px;}

.zweiter{padding-right:30px;}

.kontakt_textarea textarea{

	overflow:auto;

	width:370px;

	height:126px;

	border:1px solid #C6B9A0;

	font-size:12px;

	font-family:"Trebuchet MS";

}

.kontakt_textbox{

	float:left;

	width:70px;

	padding-top:0px;



}

.kontakt_hinweistext{padding-left:74px;}

#kontakt_headline_bestaetigung{

	font-weight:bold;

}





/* ##### AUFZAEHLUNGSZEICHEN ##### */

ul{margin-left:13px;}

* html ul{margin-left:16px;}

*+html ul{margin-left:16px;}



ol{margin-left:18px;}

* html ol{margin-left:21px;}

*+html ol{margin-left:21p;}





/* ##### ZEITSTRAHL ##### */

.zeitstrahl-bild {float:left;padding:5px 10px 0px 0;}

.zeitstrahl-text {}


.align-left{text-align:left;}
.align-center{text-align:center;}
.align-right{text-align:right;}
.align-justify{text-align:justify;}

.Lauftext {
    color: #808080;
    font-size: 11px;
    line-height: 20px;
}

.Ueberschrift {
	color: #003882;
	font-size: 12px;
	font-weight: bold;
	margin-bottom: 8px;
}

