/* ============================================================
   FEDERAL RETURNS - Site Stylesheet
   Fresh implementation of the Temmeta visual system for a
   static site: navy and sand panels on a soft grey ground,
   Cormorant Garamond display type, Jost body type.
   No WordPress code, no images, no tracking.
   ============================================================ */

:root {
  --navy:        #0f233a;
  --navy-deep:   #0b1a2a;
  --ink:         #2a3744;
  --ink-soft:    #5d6a76;
  --champagne:   #c7ad8a;
  --champagne-dp:#a98f63;
  --champagne-lt:#d8c4a4;
  --sand-bg:     #f2e9dd;
  --sand-soft:   #f6f1e8;
  --page:        #eef0f1;
  --line:        #e2d8c6;
  --line-cool:   #e6e7e9;
  --white:       #ffffff;

  --serif: 'Cormorant Garamond', Georgia, serif;
  --sans:  'Jost', 'Helvetica Neue', Arial, sans-serif;

  --shell:  78rem;
  --gap:    1.5rem;
  --pad:    clamp(1.8rem, 3.4vw, 3.4rem);
  --radius: 6px;
  --shadow: 0 18px 40px -24px rgba(15,35,58,0.28);
  --shadow-sm: 0 10px 24px -18px rgba(15,35,58,0.30);
  --ease: cubic-bezier(0.22, 0.61, 0.36, 1);
}

/* ---- Reset ------------------------------------------------- */
*, *::before, *::after { box-sizing: border-box; }
* { margin: 0; padding: 0; }
html { -webkit-text-size-adjust: 100%; scroll-behavior: smooth; }

body {
  font-family: var(--sans);
  font-size: 1.0625rem;
  line-height: 1.7;
  color: var(--ink);
  background: var(--page);
  -webkit-font-smoothing: antialiased;
  text-rendering: optimizeLegibility;
}
img { max-width: 100%; display: block; }
a { color: inherit; }

/* ---- Typography -------------------------------------------- */
h1, h2, h3, h4 {
  font-family: var(--serif);
  font-weight: 500;
  color: var(--navy);
  line-height: 1.16;
  letter-spacing: -0.005em;
}
h1 { font-size: clamp(2.5rem, 4.6vw, 3.9rem); }
h2 { font-size: clamp(1.9rem, 3.2vw, 2.65rem); }
h3 { font-size: 1.4rem; }
h4 { font-size: 1.15rem; }
p  { max-width: 38rem; }

.eyebrow {
  font-family: var(--sans);
  font-size: 0.72rem;
  font-weight: 500;
  letter-spacing: 0.2em;
  text-transform: uppercase;
  color: var(--champagne-dp);
  display: flex;
  align-items: center;
  gap: 0.7rem;
  margin-bottom: 1.15rem;
}
.eyebrow::before {
  content: "";
  width: 1.7rem; height: 1px;
  background: var(--champagne);
  flex-shrink: 0;
}
.eyebrow--light { color: var(--champagne-lt); }
.eyebrow--center { justify-content: center; }

.lead {
  font-family: var(--serif);
  font-size: clamp(1.25rem, 1.9vw, 1.55rem);
  line-height: 1.5;
  color: var(--ink);
  max-width: 34rem;
}

/* ---- Layout shell ------------------------------------------ */
.shell {
  max-width: var(--shell);
  margin-inline: auto;
  padding-inline: 1.5rem;
}
.stack > * + * { margin-top: var(--gap); }
.region { padding-block: var(--gap); }

/* ---- Panel ------------------------------------------------- */
.panel {
  background: var(--white);
  border-radius: var(--radius);
  box-shadow: var(--shadow);
  padding: var(--pad);
}
.panel--sand   { background: var(--sand-bg); }
.panel--navy   { background: var(--navy); color: #c4cdd6; }
.panel--navy h2, .panel--navy h3, .panel--navy h4 { color: var(--white); }
.panel--tall   { padding-block: clamp(3rem, 6vw, 5.5rem); }

/* ---- Header / nav ------------------------------------------ */
.site-header {
  position: sticky; top: 0; z-index: 60;
  background: var(--navy);
}
.nav {
  max-width: var(--shell);
  margin-inline: auto;
  padding: 1.1rem 1.5rem;
  display: flex; align-items: center; justify-content: space-between;
}
.logo { display: flex; align-items: center; gap: 0.7rem; text-decoration: none; }
.logo__word {
  font-family: var(--serif);
  font-size: 1.55rem; font-weight: 600;
  letter-spacing: 0.03em; color: var(--white);
  white-space: nowrap;
}

.nav__links { display: flex; align-items: center; gap: 2.1rem; list-style: none; }
.nav__links a {
  font-size: 0.85rem; letter-spacing: 0.04em;
  text-decoration: none; color: #c4cdd6;
  padding-bottom: 3px; border-bottom: 1px solid transparent;
  transition: border-color 0.25s var(--ease), color 0.25s var(--ease);
  white-space: nowrap;
}
.nav__links a:hover { color: var(--white); border-bottom-color: var(--champagne); }
.nav__links a[aria-current="page"] { border-bottom-color: var(--champagne); color: var(--white); }

.lang { display: flex; gap: 0.5rem; font-size: 0.77rem; letter-spacing: 0.05em; align-items: center; }
.lang a { text-decoration: none; color: #8794a1; transition: color 0.2s; }
.lang a:hover { color: var(--white); }
.lang a[aria-current="true"] { color: var(--champagne-lt); font-weight: 500; }
.lang span { color: #3a4a5c; }

.nav__toggle { display: none; background: none; border: none; cursor: pointer; padding: 0.4rem; }
.nav__toggle span {
  display: block; width: 22px; height: 1.5px;
  background: var(--white); margin: 5px 0; transition: 0.3s var(--ease);
}

/* ---- Buttons ----------------------------------------------- */
.btn {
  display: inline-flex; align-items: center; gap: 0.55rem;
  font-family: var(--sans); font-size: 0.83rem; letter-spacing: 0.06em;
  text-decoration: none; padding: 0.92rem 1.7rem;
  border-radius: var(--radius); cursor: pointer;
  border: 1px solid transparent;
  transition: all 0.3s var(--ease);
}
.btn--primary { background: var(--navy); color: var(--white); }
.btn--primary:hover { background: var(--champagne-dp); }
.btn--ghost { background: transparent; color: var(--navy); border-color: var(--line-cool); }
.btn--ghost:hover { border-color: var(--champagne); color: var(--champagne-dp); }
.btn--light { background: transparent; color: var(--white); border-color: rgba(255,255,255,0.3); }
.btn--light:hover { border-color: var(--champagne-lt); color: var(--champagne-lt); }
.btn .arrow { transition: transform 0.3s var(--ease); }
.btn:hover .arrow { transform: translateX(4px); }
.prose a.btn { text-decoration: none; }

.link-arrow {
  display: inline-flex; align-items: center; gap: 0.45rem;
  font-size: 0.85rem; letter-spacing: 0.04em; text-decoration: none;
  color: var(--champagne-dp); border-bottom: 1px solid var(--line);
  padding-bottom: 3px; transition: border-color 0.25s var(--ease);
}
.link-arrow:hover { border-bottom-color: var(--champagne); }
.link-arrow .arrow { transition: transform 0.3s var(--ease); }
.link-arrow:hover .arrow { transform: translateX(3px); }
.panel--navy .link-arrow { color: var(--champagne-lt); border-bottom-color: rgba(199,173,138,0.4); }

/* ---- Hero -------------------------------------------------- */
.hero {
  display: grid;
  grid-template-columns: 1.15fr 0.85fr;
  gap: var(--gap);
}
.hero__text {
  background: var(--navy);
  color: #c4cdd6;
  border-radius: var(--radius);
  box-shadow: var(--shadow);
  padding: clamp(2.4rem, 4.5vw, 4.2rem);
  display: flex; flex-direction: column; justify-content: center;
  position: relative; overflow: hidden;
}
.hero__text h1 { color: var(--white); max-width: 14ch; }
.hero__text .lead { color: #aab4be; margin-top: 1.5rem; }
.hero__cta { margin-top: 2.3rem; display: flex; gap: 0.9rem; flex-wrap: wrap; }
.hero__panel {
  background: var(--sand-bg);
  border-radius: var(--radius);
  box-shadow: var(--shadow);
  padding: clamp(2rem, 3.5vw, 3rem);
  display: flex; flex-direction: column; justify-content: center;
}
.hero__stat { border-top: 1px solid var(--line); padding-top: 1.3rem; }
.hero__stat:first-child { border-top: none; padding-top: 0; }
.hero__stat + .hero__stat { margin-top: 1.3rem; }
.hero__stat-num {
  font-family: var(--serif);
  font-size: clamp(2.2rem, 3.4vw, 3rem);
  line-height: 1; color: var(--navy); font-weight: 600;
}
.hero__stat-label {
  font-size: 0.86rem; color: var(--ink-soft); margin-top: 0.45rem; max-width: none;
}

/* ---- Section heading inside panels ------------------------- */
.head { max-width: 60rem; margin-bottom: 2.6rem; }
.head h2 { margin-bottom: 0.85rem; }
.head p { color: var(--ink-soft); max-width: 38rem; }
.head--center { margin-inline: auto; text-align: center; }
.head--center .eyebrow { justify-content: center; }
.head--center p { margin-inline: auto; }

/* ---- Grids and tiles --------------------------------------- */
.grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(14rem, 1fr));
  gap: var(--gap);
}
.grid--2 { grid-template-columns: repeat(2, 1fr); }
.grid > * { min-width: 0; }
.grid--3 { grid-template-columns: repeat(3, 1fr); }
.grid--4 { grid-template-columns: repeat(4, 1fr); }

.tile {
  border: 1px solid var(--line-cool);
  border-radius: var(--radius);
  padding: 1.9rem 1.6rem;
  background: var(--white);
  transition: border-color 0.3s var(--ease), transform 0.3s var(--ease),
              box-shadow 0.3s var(--ease);
}
.panel--sand .tile {
  border-color: var(--line-cool);
  background: var(--white);
  box-shadow: 0 8px 20px -16px rgba(15,35,58,0.30);
}
.tile:hover {
  border-color: var(--champagne);
  transform: translateY(-3px);
  box-shadow: var(--shadow-sm);
}
.tile h3 { margin-bottom: 0.55rem; font-size: 1.28rem; }
.tile p  { font-size: 0.96rem; color: var(--ink-soft); }
.tile__link { text-decoration: none; color: inherit; display: block; height: 100%; }

.medallion {
  width: 3rem; height: 3rem; border-radius: 50%;
  background: var(--navy);
  display: flex; align-items: center; justify-content: center;
  margin-bottom: 1.25rem;
}
.medallion__num {
  font-family: var(--serif);
  font-size: 1.3rem;
  font-weight: 600;
  color: #e8dcc4;
  line-height: 1;
}
.tile__num {
  font-family: var(--serif);
  font-size: 2.2rem; line-height: 1;
  color: var(--champagne); display: block; margin-bottom: 0.9rem;
}
.tile__price {
  margin-top: 1.1rem; padding-top: 0.9rem;
  border-top: 1px solid var(--line-cool);
  font-size: 0.96rem; color: var(--ink-soft);
}
.tile__price strong { color: var(--navy); font-weight: 600; }

.tile--dark {
  background: var(--navy); border-color: rgba(255,255,255,0.15);
}
.tile--dark h3 { color: var(--white); }
.tile--dark p { color: #c4cdd6; }
.tile--dark .tile__num { color: var(--champagne); }
.tile--dark .link-arrow { color: var(--champagne-lt); border-bottom-color: rgba(199,173,138,0.4); }
.panel--sand .tile--dark {
  background: var(--navy); border-color: rgba(255,255,255,0.15);
}

/* ---- Note / disclaimer ------------------------------------- */
.note {
  border-left: 2px solid var(--champagne);
  padding: 0.3rem 0 0.3rem 1.5rem;
  font-size: 0.93rem; color: var(--ink-soft); max-width: 54rem;
}
.panel--navy .note { color: #aab4be; }

.guide-meta {
  border-top: 1px solid var(--line-cool);
  padding-top: 1rem; margin-top: 1.6rem;
  font-size: 0.85rem; color: var(--ink-soft);
}
.guide-meta a { color: var(--ink-soft); }

/* ---- CTA panel --------------------------------------------- */
.cta { text-align: center; }
.cta h2 { margin-bottom: 1rem; }
.cta p { margin-inline: auto; margin-bottom: 2rem; color: #aab4be; }
.cta .btn--primary { background: var(--champagne-dp); border-color: var(--champagne-dp); }
.cta .btn--primary:hover { background: var(--champagne); border-color: var(--champagne); }

/* ---- Tables ------------------------------------------------ */
.table-wrap { overflow-x: auto; }
.table {
  width: 100%; border-collapse: collapse; font-size: 0.97rem;
}
.table th, .table td {
  border: 1px solid var(--line-cool);
  padding: 0.8rem 1rem; text-align: left; vertical-align: top;
}
.table thead th {
  background: var(--sand-soft); color: var(--navy);
  font-family: var(--serif); font-size: 1.08rem; font-weight: 600;
}
.table tbody th {
  font-family: var(--serif); font-weight: 600; color: var(--navy);
  font-size: 1.05rem;
}

/* ---- Prose ------------------------------------------------- */
.prose { max-width: 44rem; }
.prose > * + * { margin-top: 1.15rem; }
.prose h2 { margin-top: 2.4rem; font-size: 1.9rem; }
.prose h3 { margin-top: 1.9rem; font-size: 1.35rem; }
.prose h2:first-child, .prose h3:first-child { margin-top: 0; }
.prose p, .prose li { color: var(--ink); }
.prose a { color: var(--champagne-dp); text-decoration: underline; text-underline-offset: 3px; }
.prose ul, .prose ol { padding-left: 1.3rem; }
.prose li { margin-top: 0.4rem; }
.prose blockquote {
  border-left: 2px solid var(--champagne);
  padding-left: 1.5rem; margin-block: 1.6rem;
  font-family: var(--serif); font-size: 1.3rem; color: var(--ink);
}
.prose--article { font-size: 1.12rem; }
.prose--article p { line-height: 1.75; }

/* ---- FAQ --------------------------------------------------- */
.faq { border-top: 1px solid var(--line-cool); }
.faq__item { border-bottom: 1px solid var(--line-cool); padding: 1.4rem 0; }
.faq__item h3 { font-size: 1.3rem; margin-bottom: 0.4rem; }
.faq__item p { color: var(--ink-soft); max-width: 46rem; }

/* ---- Interior page header ---------------------------------- */
.page-header {
  background: var(--navy);
  border-radius: var(--radius);
  box-shadow: var(--shadow);
  padding: 1.6rem var(--pad);
}
.page-header .eyebrow { color: var(--champagne-lt); margin-bottom: 0.5rem; }
.page-header .eyebrow::before { background: var(--champagne); }
.page-header h1 {
  color: var(--white);
  font-size: clamp(1.7rem, 2.6vw, 2.3rem);
  line-height: 1.2;
  margin: 0;
}

/* ---- Long-word wrapping (round 3 review) ------------------- */
/* German compounds (e.g. Körperschaftsteuererklärung) overflow
   narrow screens as a single unbreakable word. Hyphenate where the
   language allows it, and break anywhere as a backstop. */
.page-header h1,
.cta h2 {
  hyphens: auto;
  overflow-wrap: anywhere;
}

/* ---- Guide prev / next ------------------------------------- */
.post-nav__row { display: grid; grid-template-columns: 1fr 1fr; gap: var(--gap); }
.post-nav__item { text-decoration: none; color: inherit; display: block; }
.post-nav__item--next { text-align: right; }
.post-nav__dir {
  display: block; font-size: 0.74rem; letter-spacing: 0.1em;
  text-transform: uppercase; color: var(--champagne-dp); margin-bottom: 0.3rem;
}
.post-nav__title { font-family: var(--serif); font-size: 1.15rem; color: var(--navy); }
.post-nav__item:hover .post-nav__title { color: var(--champagne-dp); }

/* ---- Legal pages ------------------------------------------- */
.legal-meta {
  font-size: 0.85rem; letter-spacing: 0.04em;
  color: var(--ink-soft); margin-bottom: 2rem;
  padding-bottom: 1.2rem; border-bottom: 1px solid var(--line-cool);
}
.prose--legal { max-width: 46rem; margin-inline: auto; }
.prose--legal h2 { font-size: 1.5rem; margin-top: 2.6rem; }
.prose--legal h3 { font-size: 1.18rem; margin-top: 1.7rem; }
.prose--legal p, .prose--legal li { font-size: 0.97rem; line-height: 1.7; }

/* ---- Footer ------------------------------------------------ */
.site-footer { margin-top: var(--gap); }
.footer-panel {
  background: var(--navy-deep); color: #8794a1;
  border-radius: var(--radius);
  padding: clamp(2.5rem, 4vw, 3.8rem) var(--pad) 2.2rem;
}
.footer-grid {
  display: grid; grid-template-columns: 1.5fr 1fr 1fr 1fr;
  gap: 2.4rem; padding-bottom: 2.6rem;
  border-bottom: 1px solid rgba(255,255,255,0.08);
}
.footer-grid h4 {
  font-family: var(--sans); font-size: 0.74rem; letter-spacing: 0.13em;
  text-transform: uppercase; color: var(--champagne-lt); margin-bottom: 1.1rem;
}
.footer-grid ul { list-style: none; }
.footer-grid li { margin-bottom: 0.55rem; }
.footer-grid a { text-decoration: none; color: #8794a1; font-size: 0.9rem; transition: color 0.2s; }
.footer-grid a:hover { color: var(--white); }
.footer__tag { font-size: 0.9rem; margin-top: 0.9rem; max-width: 22rem; line-height: 1.6; }
.footer__motto {
  font-family: var(--serif); font-style: italic;
  color: var(--champagne-lt); font-size: 1.05rem; margin-top: 1rem;
}
.footer__independence {
  font-size: 0.85rem; color: #8794a1; line-height: 1.6;
  padding-top: 1.4rem; max-width: 56rem;
}
.footer-bottom {
  padding-top: 1.9rem; display: flex; justify-content: space-between;
  flex-wrap: wrap; gap: 1rem; font-size: 0.79rem; color: #6a7783;
}
.footer-bottom a { color: #6a7783; text-decoration: none; }
.footer-bottom a:hover { color: var(--white); }

/* ---- Accessibility ----------------------------------------- */
.skip-link {
  position: absolute; left: -9999px; top: 0; z-index: 200;
  background: var(--navy); color: #fff;
  padding: 0.7rem 1.2rem; border-radius: 0 0 var(--radius) 0;
  font-size: 0.85rem; text-decoration: none;
}
.skip-link:focus { left: 0; }

/* ---- Responsive -------------------------------------------- */
@media (max-width: 940px) {
  .hero { grid-template-columns: 1fr; }
  .grid--3, .grid--4 { grid-template-columns: repeat(2, 1fr); }
  .footer-grid { grid-template-columns: 1fr 1fr; }
}
@media (max-width: 940px) {
  .nav__links, .lang { display: none; }
  .nav__toggle { display: block; }
  .nav.is-open { flex-wrap: wrap; }
  .nav.is-open .nav__links {
    display: flex; flex-direction: column; align-items: flex-start;
    gap: 1.2rem; width: 100%; padding-top: 1.5rem; margin-top: 1rem;
    border-top: 1px solid rgba(255,255,255,0.12);
  }
  .nav.is-open .lang { display: flex; width: 100%; padding-top: 1rem; }
}
@media (max-width: 560px) {
  .grid--2, .grid--3, .grid--4 { grid-template-columns: 1fr; }
  .footer-grid { grid-template-columns: 1fr; }
  .hero__cta { flex-direction: column; align-items: stretch; }
  .btn { justify-content: center; }
  .post-nav__row { grid-template-columns: 1fr; }
  .post-nav__item--next { text-align: left; }
}

@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
}

/* ---- Order screening --------------------------------------- */
.screen__q { border: 1px solid var(--line); border-radius: 8px; padding: 1rem 1.2rem; margin: 0 0 1rem; }
.screen__q legend { font-weight: 600; padding: 0 0.4rem; }
.screen__q label { display: inline-block; margin-right: 1.4rem; font-size: 1rem; }
.screen__q input { margin-right: 0.4rem; }
.screen__unanswered { color: #8a2f2f; font-weight: 600; }
[data-screening-result] { display: none; margin-top: 1.6rem; padding: 1.4rem 1.5rem; border: 1px solid var(--line); border-radius: 8px; background: var(--sand-soft); }
[data-screening-result].is-visible { display: block; }
[data-screening-result] h2 { margin-top: 0; }
.order-actions p { margin: 0.7rem 0; }
.order-note { font-size: 0.92rem; color: var(--ink-soft); }

/* ---- Secure upload form ------------------------------------ */
.upload__field { margin: 0 0 1.2rem; }
.upload label { display: block; font-weight: 600; margin: 0 0 0.3rem; }
.upload input[type="text"],
.upload input[type="email"],
.upload select,
.upload textarea {
  width: 100%; max-width: 28rem; padding: 0.6rem 0.7rem;
  border: 1px solid var(--line); border-radius: 8px;
  font: inherit; color: var(--ink); background: var(--white);
}
.upload textarea { resize: vertical; }
.upload input[type="file"] { font: inherit; max-width: 100%; }
.upload__hint { font-size: 0.92rem; color: var(--ink-soft); margin-top: 0.3rem; }
.upload__hint--error { color: #8a2f2f; font-weight: 600; }
.upload__note { font-size: 0.92rem; color: var(--ink-soft); margin-top: 1.4rem; }
.upload__honeypot { position: absolute; left: -9999px; top: -9999px; height: 1px; width: 1px; overflow: hidden; }