@charset "UTF-8";
:root{--primary:#254b43;--accent:#d8dfbb;--paper:#f6f5ef;--ink:#162a29;--muted:#53625c;--line:#254b432a;--serif:Georgia,'Times New Roman',serif;--sans:'Segoe UI',Arial,sans-serif}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:120px}body{margin:0;font:16px/1.75 var(--sans);background:var(--paper);color:var(--ink);overflow-wrap:break-word}h1,h2,h3,p,figure{margin-top:0}h1,h2,h3{overflow-wrap:anywhere;hyphens:auto}h1{font-size:clamp(2.3rem,4.4vw,4.6rem);line-height:1.06;letter-spacing:-.055em;font-weight:500;margin-bottom:28px}h2{font-size:clamp(1.8rem,3vw,3rem);line-height:1.14;letter-spacing:-.04em;font-weight:500;margin-bottom:23px}h3{font-size:1.16rem;line-height:1.3;letter-spacing:-.02em;margin-bottom:14px}p{margin-bottom:22px}a{color:inherit;text-underline-offset:4px}button{font:inherit}img,svg{max-width:100%;height:auto}img{display:block}a:focus-visible,button:focus-visible,summary:focus-visible{outline:3px solid var(--primary);outline-offset:5px}.skip{position:fixed;left:15px;top:-200px;padding:12px 20px;background:white;color:#172b2a;z-index:5000}.skip:focus{top:15px}.identity{display:flex;align-items:center;gap:12px;max-width:380px;color:inherit;text-decoration:none}.identity img{width:45px;height:45px;flex:none}.identity-name{font-weight:650;font-size:17px;line-height:1.15;letter-spacing:-.035em}.identity small{display:block;font-size:8px;line-height:1.5;text-transform:uppercase;letter-spacing:.12em;font-weight:500;margin-top:7px}.nav-shell{position:relative;flex-shrink:0}.nav{display:flex;align-items:center;gap:24px;font-size:12px;font-weight:600}.nav a{text-decoration:none}.nav>a{white-space:nowrap}.nav details{position:relative}.nav summary{list-style:none;cursor:pointer;white-space:nowrap}.nav summary::-webkit-details-marker{display:none}.nav summary:after{content:'⌄';margin-left:7px}.submenu{position:absolute;right:0;top:32px;min-width:245px;background:var(--paper);color:var(--ink);border:1px solid var(--line);box-shadow:0 15px 35px #00000015;padding:10px;z-index:200}.submenu a{display:block;padding:10px}.submenu a:hover{text-decoration:underline}.nav-contact{border:1px solid currentColor;padding:10px 15px}.menu-toggle{display:none;border:1px solid currentColor;color:inherit;background:transparent;padding:9px 13px;font-size:12px;cursor:pointer;white-space:nowrap}.eyebrow{text-transform:uppercase;letter-spacing:.16em;font-size:10px;line-height:1.6;font-weight:600;margin-bottom:22px}.lead{font-size:16px;line-height:1.85;max-width:680px}.actions{display:flex;align-items:center;gap:22px;flex-wrap:wrap;margin-top:29px}.button{display:inline-flex;align-items:center;justify-content:center;gap:15px;text-decoration:none;background:var(--primary);color:white;border:1px solid transparent;padding:15px 22px;font-size:12px;font-weight:600;line-height:1.4}.button:hover{filter:brightness(1.12)}.text-link{font-size:12px;font-weight:600}.art{margin:0}.art img{width:100%;object-fit:contain}.art figcaption{font-size:10px;margin-top:12px;letter-spacing:.05em}.cards{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:25px}.card{border-top:1px solid var(--line);padding:25px 0}.card-number{font-size:12px;display:block;margin-bottom:28px}.card p{font-size:14px;line-height:1.85;margin-bottom:0}.steps{margin:0;padding:0;list-style:none}.steps li{display:grid;grid-template-columns:40px minmax(0,1fr);gap:15px;border-top:1px solid var(--line);padding:23px 0}.step-number{font-size:13px}.steps p{font-size:14px;margin-bottom:0}.scenario-content small{font-size:10px;line-height:1.7;opacity:.8;display:block}.contact-block{display:grid;grid-template-columns:minmax(0,1.15fr) minmax(0,1fr);gap:65px;padding:65px 0;margin-top:30px;border-top:1px solid var(--line)}.contact-block h2{font-size:clamp(29px,3vw,45px)}.contact-heading p{max-width:600px;font-size:14px}.contact-panel{padding:28px;background:white;color:#172b2a;border:1px solid #172b2a25;align-self:start}.contact-panel h3{font-size:14px}.contact-panel p{font-size:11px;line-height:1.8;margin:17px 0 0}.contact-image{display:block}.contact-image img{max-width:100%;width:min(100%,490px);height:auto}.site-footer{padding:38px 0 25px;border-top:1px solid var(--line);display:grid;grid-template-columns:1fr 1fr;gap:25px}.footer-brand{font-size:21px;letter-spacing:-.025em;line-height:1.3}.legal-links{display:flex;gap:18px;justify-content:flex-end;flex-wrap:wrap;font-size:11px;align-self:start}.operator{grid-column:1/-1;font-size:10px;margin:0;opacity:.8}.marketing-teaser{padding:40px;border:1px solid var(--line);margin:45px 0}.marketing-teaser h2{font-size:32px;max-width:800px}.marketing-teaser p{font-size:14px}.audiences{list-style:none;padding:0;margin:0;display:flex;gap:15px;flex-wrap:wrap}.audiences li{padding:10px 14px;border:1px solid var(--line);font-size:12px}.mail-example{background:#fff;color:#172b2a;border:1px solid #172b2a33;padding:35px}.mail-example h2{font-size:30px;font-family:var(--serif);font-weight:400}.mail-example p{font-size:14px}.mail-note{padding-top:18px;border-top:1px solid #172b2a33;font-size:10px;line-height:1.7}.faq details{padding:23px 0;border-top:1px solid var(--line)}.faq summary{font-weight:600;font-size:15px;cursor:pointer}.faq p{font-size:13px;margin:18px 0 0;max-width:800px}.legal-document{width:min(900px,calc(100% - 48px));margin:70px auto 80px;color:var(--ink)}.legal-document h1{font-size:clamp(35px,5vw,58px)}.legal-document h2{font:600 20px/1.4 var(--sans);letter-spacing:-.02em;margin-top:32px;margin-bottom:13px}.legal-document p{font-size:14px;line-height:1.95}.legal-meta{font-size:11px!important}.legal-notice{border-left:3px solid var(--primary);padding:22px;background:color-mix(in srgb,var(--accent) 28%,var(--paper));font-size:12px;line-height:1.9;margin-bottom:28px}.legal-address{background:#fff;color:#172b2a;padding:25px;border:1px solid #172b2a25;font:14px/1.9 var(--sans)}.legal-address img{width:min(100%,490px);height:auto;margin-top:15px}.legal-siblings{display:flex;gap:20px;flex-wrap:wrap;font-size:11px;margin-bottom:35px}.legal-breadcrumb{margin-bottom:28px;font-size:11px}
@media(max-width:1050px){.nav{gap:15px}.identity{max-width:310px}.identity-name{font-size:15px}.identity small{font-size:7px}.contact-block{gap:35px}}
@media(max-width:800px){.menu-toggle{display:inline-flex}.nav{display:none}.nav.is-open{display:flex;position:fixed;left:18px;right:18px;top:90px;background:var(--paper);color:var(--ink);padding:25px;flex-direction:column;align-items:stretch;z-index:1000;border:1px solid var(--line);max-height:calc(100vh - 115px);overflow:auto;box-shadow:0 20px 50px #0002}.nav.is-open>a,.nav.is-open summary{padding:12px}.submenu{position:static;min-width:0;box-shadow:none;margin:5px 0;border:0;border-left:1px solid var(--line)}.cards{grid-template-columns:1fr}.contact-block{grid-template-columns:1fr;gap:25px}.site-footer{grid-template-columns:1fr}.legal-links{justify-content:flex-start}.identity{max-width:calc(100vw - 145px)}h1{font-size:clamp(36px,6.5vw,56px)}.lead{font-size:15px}.legal-document{margin-top:45px}}
@media(max-width:520px){body{font-size:14px}.identity-name{font-size:14px}.identity img{width:35px;height:35px}.identity{gap:9px}.eyebrow{font-size:9px}.lead{font-size:14px}.actions{gap:18px}.contact-panel{padding:24px 20px}.contact-block{padding-top:40px;padding-bottom:40px}.marketing-teaser{padding:26px}.mail-example{padding:25px}.legal-document{width:calc(100% - 36px);margin-top:35px}.legal-document p{font-size:13px}.site-footer{gap:20px}.operator{font-size:9px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*:before,*:after{animation-duration:.01ms!important;transition-duration:.01ms!important}}

/* Treuhandstelle Bayern · Traditionelle Schildkomposition */

.b-width{width:min(1180px,calc(100% - 64px));margin-inline:auto}
.art{margin:0}.art img{display:block;width:100%;height:auto}
.b-kicker{text-transform:uppercase;font-size:11px;letter-spacing:.16em}
.b-copy{font-size:15px;line-height:1.8}
.b-meta{font-size:11px;letter-spacing:.08em;text-transform:uppercase}
.b-offer p,.b-service p{font-size:14px;line-height:1.85}
.b-offer h3,.b-service h3{font-size:22px;line-height:1.25}
.b-note{font-size:12px;line-height:1.7;opacity:.75}
.contact-block,.marketing-teaser{width:min(1180px,calc(100% - 64px));margin-left:auto;margin-right:auto}
.site-footer{width:100%;padding:40px max(32px,calc((100% - 1180px)/2)) 25px}
@media(max-width:800px){.b-width{width:calc(100% - 40px)}}
@media(max-width:800px){.contact-block,.marketing-teaser{width:calc(100% - 40px)}.site-footer{padding-inline:20px}}
@media(max-width:520px){.b-width,.contact-block,.marketing-teaser{width:calc(100% - 32px)}.site-footer{padding-inline:16px}}

body{background:#f7f3e9;color:#253d58;font-family:Georgia,serif;--primary:#315578;--paper:#f7f3e9;--ink:#253d58}
.bav-header{max-width:1240px;width:calc(100% - 64px);margin:auto;border-bottom:4px double #31557888}.bav-mast{display:flex;justify-content:center;padding:30px 0 23px}.bav-mast .identity{justify-content:center;text-align:left}.bav-mast .identity-name{font:normal 26px Georgia,serif}.bav-mast .identity img{clip-path:polygon(0 0,100% 0,100% 65%,50% 100%,0 65%);width:58px;height:65px}.bav-nav{display:flex;justify-content:center;border-top:1px solid #31557855;padding:13px 0}.bav-nav .nav{font-family:'Segoe UI',sans-serif;font-size:11px;gap:35px}
.bav-prelude{padding:50px 25px 40px;text-align:center;max-width:1000px;margin:auto}.bav-prelude h1{font:normal 68px/1.03 Georgia,serif;letter-spacing:-.045em}.bav-prelude .lead{font:15px/1.9 'Segoe UI',sans-serif;margin-inline:auto;max-width:760px}.bav-prelude .actions{justify-content:center}.bav-medallion{width:150px;height:170px;overflow:hidden;clip-path:polygon(0 0,100% 0,100% 66%,50% 100%,0 66%);margin:0 auto 35px;background:#315578}.bav-medallion .art img{height:170px;object-fit:cover}.bav-medallion figcaption{display:none}
.bav-ledger{display:grid;grid-template-columns:.7fr 1.3fr;border:1px solid #31557866}.bav-ledger aside{padding:35px;background:repeating-linear-gradient(135deg,#d8e5eb 0 20px,#d8e5eb 20px,#f1f2e8 21px,#f1f2e8 40px)}.bav-ledger aside h2{font:normal 38px/1.13 Georgia,serif;background:#f7f3e9;padding:25px}.bav-service{padding:30px 38px;border-bottom:1px solid #31557844}.bav-service:last-child{border:0}.bav-service .b-index{font:11px Consolas,monospace;letter-spacing:.2em;display:block;margin-bottom:18px}.bav-service h3{font:normal 29px Georgia,serif}.bav-service p{font:14px/1.85 'Segoe UI',sans-serif}
.bav-council{display:grid;grid-template-columns:1fr 1fr;gap:65px;padding:60px 0}.bav-council h2{font:normal 38px/1.1 Georgia,serif}.bav-council .scenario-content{border-top:4px double #31557888;padding-top:30px}.bav-council .steps h3{font-family:'Segoe UI',sans-serif;font-size:19px}
.bav-bulletin{padding-top:50px}.bav-bulletin>.subintro{text-align:center;max-width:900px;margin:auto}.bav-bulletin .actions{justify-content:center}.bav-bulletin h1{font:normal 60px/1.05 Georgia,serif;letter-spacing:-.045em}.bav-aud{list-style:none;padding:20px 0;display:flex;justify-content:center;gap:30px;font:12px 'Segoe UI',sans-serif;border-block:1px solid #31557866;margin:35px 0}.bav-fields{display:grid;grid-template-columns:repeat(3,1fr);gap:25px}.bav-fields fieldset{min-width:0;border:1px solid #31557866;padding:25px}.bav-fields legend{font:normal 25px/1.1 Georgia,serif;padding:0 10px;max-width:100%}.bav-fields p{font:14px/1.85 'Segoe UI',sans-serif}
.bav-email{padding-top:55px;display:grid;grid-template-columns:1fr 220px;gap:55px}.bav-email h1{font:normal 58px/1.05 Georgia,serif;letter-spacing:-.045em}.bav-email .subintro{grid-column:1}.bav-mail{grid-column:1;background:white;border:1px solid #31557866;padding:25px;box-shadow:0 7px 0 #d8e5eb}.bav-margin{grid-column:2;grid-row:1/3;border-left:1px solid #31557866;padding-left:30px}.bav-margin p{font:14px/1.85 'Segoe UI',sans-serif}.bav-mail .mail-example{border:0;padding:15px}.bav-email-offers{grid-column:1/-1;list-style:none;counter-reset:bav;padding:0;margin:0}.bav-email-offers li{display:grid;grid-template-columns:60px 1fr 1.3fr;gap:25px;border-top:1px solid #31557866;padding:25px 0}.bav-email-offers li:before{counter-increment:bav;content:counter(bav,upper-roman);font:30px Georgia,serif;color:#7591a5}.bav-email-offers h3{font:normal 27px Georgia,serif;margin:0}.bav-email-offers p{font:14px/1.85 'Segoe UI',sans-serif;margin:0}.bav-foot .site-footer{background:#253d58;color:#f7f3e9}
@media(max-width:800px){.bav-header{width:calc(100% - 40px);display:flex;align-items:center;justify-content:space-between;gap:20px}.bav-mast{padding:20px 0}.bav-nav{border:0;padding:0}.bav-mast .identity-name{font-size:21px}.bav-mast .identity img{width:43px;height:48px}.bav-prelude{padding-top:35px}.bav-prelude h1{font-size:52px}.bav-ledger{grid-template-columns:1fr}.bav-ledger aside{padding:25px}.bav-ledger aside h2{margin:0;font-size:30px;padding:20px}.bav-council{grid-template-columns:1fr;gap:30px;padding-top:40px}.bav-fields{grid-template-columns:1fr}.bav-aud{flex-wrap:wrap;gap:15px}.bav-email{grid-template-columns:1fr;gap:25px}.bav-email .subintro,.bav-mail,.bav-margin,.bav-email-offers{grid-column:auto;grid-row:auto}.bav-margin{border-left:0;border-top:1px solid #31557866;padding:20px 0 0}.bav-email-offers li{grid-template-columns:45px 1fr;gap:20px}.bav-email-offers li p{grid-column:2}.bav-bulletin h1,.bav-email h1{font-size:49px}}
@media(max-width:520px){.bav-mast .identity-name{font-size:18px}.bav-mast .identity img{width:33px;height:38px}.bav-prelude h1,.bav-bulletin h1,.bav-email h1{font-size:39px}.bav-prelude{padding-inline:16px}.bav-medallion{width:110px;height:125px}.bav-medallion .art img{height:125px}.bav-service{padding:25px}.bav-service h3{font-size:27px}.bav-mail{padding:15px}.bav-council h2{font-size:32px}}


/* Shared accessibility and intrinsic-sizing safeguards. */
*,*:before,*:after{box-sizing:border-box}
:where(main,section,article,aside,header,footer,div,figure,li,dd,td,th){min-width:0}
h1,h2,h3{overflow-wrap:anywhere;hyphens:auto}
.contact-panel img,.legal-address img{object-fit:contain;height:auto;max-width:100%}
.legal-document{color:inherit}.legal-notice{background:transparent;color:inherit;border:1px solid currentColor;border-left-width:3px}
@media(max-width:800px){body[data-design] .nav:not(.is-open){display:none!important}body[data-design] .menu-toggle{display:inline-flex!important;white-space:nowrap;flex-shrink:0}body[data-design] .nav.is-open{display:flex!important;position:fixed!important;left:18px!important;right:18px!important;top:var(--menu-top,90px)!important;width:auto!important;max-width:none!important;max-height:calc(100vh - var(--menu-top,90px) - 20px)!important;z-index:4000!important;overflow:auto!important;align-items:stretch!important;flex-direction:column!important;gap:6px!important;background:var(--paper)!important;color:var(--ink)!important;padding:22px!important;box-shadow:0 15px 50px #0002!important}body[data-design] .nav .submenu{position:static;min-width:0;width:auto;margin:0;box-shadow:none}body[data-design] .identity{min-width:0}body[data-design] .identity-name{min-width:0;overflow-wrap:anywhere}}