@CHARSET "UTF-8";

/* --------------------- IP Elemente --------------------- */

#newcontent {
	min-height: calc(100vh - 160px - 122px);
}
#ip_topthema {
	position: relative;
	min-height: 50vh;
	display: flex;
	align-items: center;
}
#ip_topthema_bild {
	position: fixed;
	background-position: center;
	background-size: cover;
	background-repeat: no-repeat;
	top: 0;
	right: 0;
	bottom: 0;
	left: 0;
	z-index: -666;
}
.vd_bgimg_50:before, .vd_bgimg_tint_vd:before, .vd_bgimg_tint_vd:after, .vd_bgimg_tint_primary:before, .vd_bgimg_tint_primary:after {
	border-radius: inherit;
}
.vd_bgimg_50:before {
	content: "";
	background-color: #f8f8f8;
	position: absolute;
	top: 0;
	right: 0;
	bottom: 0;
	left: 0;
	opacity: 0.5;
}
.vd_bgimg_tint_vd:before, .vd_bgimg_tint_vd:after {
	content: "";
	display: block;
	position: absolute;
	top: 0;
	right: 0;
	bottom: 0;
	left: 0;
	background-color: #02376d;
}
.vd_bgimg_tint_vd:before {
	mix-blend-mode: color;
	opacity: 0.25;
}
.vd_bgimg_tint_vd:after {
	mix-blend-mode: screen;
	opacity: 0.5;
}
.ip_topthema_titel {
	margin-top: 0;
}
.ip_faq_list {
	margin: 0 0 3rem 0;
	padding: 0;
	list-style-type: none;
}
.ip_faq_list > li {
	margin-bottom: 0.5rem;
}
.ip_faq_list > li > a {
	color: #333333;
	text-decoration: none;
	transition: all ease-in-out 0.5s;
}
.ip_faq_list > li > a:before {
	content: "\f061";
	font-family: "Font Awesome 5 Free";
	font-weight: 900;
}
.ip_faq_list > li > a:hover {
	padding-left: 1rem;
}
.ip_faq_item {
	margin: 0 0 2rem 0;
	padding: 0 0 1rem 0;
	border-bottom: 1px solid rgba(0,0,0,0.125);
}
.ip_topic_btn {
    position: relative;
    padding-right: 1.5rem;
    text-decoration: none !important;
}
.ip_topic_btn:before {
    content: "";
    position: absolute;
    top: 0;
    right: calc(100% - 5rem);
    bottom: 0;
    left: 0;
    border-radius: 5rem;
	background-size: 500%;
    transition: all ease-in-out 0.25s;
}
.ip_topic_btn:hover:before {
    right: 0;
	background-size: 100%;
}
.ip_topic_btn > * {
    position: relative;
}
.ip_topic_btn_icon {
    position: relative;
    width: 5rem;
    height: 5rem;
    align-self: center;
    display: flex;
    align-items: center;
    justify-content: center;
    text-align: center;
    font-size: 3rem;
}
.ip_themen_container {
	display: flex;
	flex-direction: column;
	justify-content: flex-start;
	align-items: flex-start;
}
.ip_themen_container > .ip_thema_link {
	display: flex;
	flex-direction: row;
	justify-content: flex-start;
	align-items: center;
}
.ip_thema_link {
	display: flex;
	flex-direction: column;
	justify-content: center;
	align-items: center;
	width: 100%;
	margin-bottom: 0.5rem;
	text-decoration: none !important;
	color: #111111 !important;
}
.ip_icon_circle {
	flex-grow: 0;
	flex-shrink: 0;
	display: flex;
	justify-content: center;
	align-items: center;
	position: relative;
	width: 2.5em;
	height: 2.5em;
	margin-right: 1rem;
	border: 2px solid #333333;
	border-radius: 100%;
	font-size: 1.25rem;
}
.ip_icon_square {
	flex-grow: 0;
	flex-shrink: 0;
	display: flex;
	justify-content: center;
	align-items: center;
	position: relative;
	overflow: hidden;
	width: 2em;
	height: 2em;
	margin-right: 1rem;
	border-radius: 0.25rem;
	background-color: #02376d;
	line-height: 1em;
	font-size: 1.25rem;
	color: #ffffff;
	transition: all ease-in-out 0.5s;
}
.ip_icon_square > span {
	position: relative;
	transition: inherit;
}
.ip_thema_link:hover .ip_icon_square > span {
	font-size: 1.125em;
}
@media (min-width: 576px) {
	.ip_themen_container {
		flex-direction: row;
		flex-wrap: wrap;
	}
	.ip_themen_container > .ip_thema_link {
		width: calc(50% - 1rem);
		margin-right: 2rem;
	}
	.ip_themen_container > .ip_thema_link:nth-child(even) {
		margin-right: 0;
	}
}
@media (min-width: 768px) {
	.ip_themen_container > .ip_thema_link {
		margin-bottom: 1rem;
	}
	.ip_icon_circle, .ip_icon_square {
		font-size: 1.5rem;
	}
}
@media (min-width: 992px) {
	.ip_icon_circle, .ip_icon_square {
		font-size: 2rem;
	}
}
@media (min-width: 1200px) {
	.ip_themen_container > .ip_thema_link {
		width: calc(25% - 1.5rem);
		margin-right: 2rem !important;
	}
	.ip_themen_container > .ip_thema_link:nth-child(4n + 4) {
		margin-right: 0 !important;
	}
	.ip_icon_circle, .ip_icon_square {
		font-size: 2.5rem;
	}
}
.ip_icon_circle:before {
	content: "";
	display: none;
	position: absolute;
	z-index: 2;
	top: 0;
	right: 0;
	bottom: 0;
	left: 0;
	margin: 0.5rem;
	border-radius: 100%;
	background-color: #f8f8f8;
}
.ip_icon_circle:after {
	content: "";
	display: none;
	position: absolute;
	z-index: 1;
	top: 0;
	right: 0;
	bottom: 0;
	left: 0;
	margin: 0rem;
	border-radius: 100%;
	background-image: linear-gradient(to bottom,#02376d,#3477b7);
	animation: ip_spin linear infinite 3s;
}
.ip_icon_circle > * {
	position: relative;
	z-index: 3;
	transition: all ease-in-out 0.5s;
}
@keyframes ip_spin {
	0% {
		transform: rotate(0deg);
	}
	50% {
		transform: rotate(180deg);
	}
	100% {
		transform: rotate(360deg);
	}
}
.ip_thema_link:hover .ip_icon_circle:after {
	display: block;
}
.ip_thema_link:hover .ip_icon_circle:before {
	display: block;
}
.ip_thema_link:hover .ip_icon_circle > * {
	color: #000000;
}
.ip_noimage_text {
	position: absolute;
	top: 0;
	right: 0;
	bottom: 0;
	left: 0;
	overflow: hidden;
	padding: 0.25em 0.5em;
	color: rgba(255,255,255,0.25);
	font-family: 'Raleway', 'Open Sans', sans-serif;
	font-size: 2rem;
	line-height: 1.25em;
}

/* --------------------- /IP Elemente --------------------- */

/* --------------------- Overlay Slider --------------------- */

.ip_start_slider_overlay {
	position: absolute;
	z-index: 10;
	right: 0;
	left: 0;
}

/* --------------------- /Overlay Slider --------------------- */

/* --------------------- IP UI --------------------- */

.ip_checked, .ip_premium, .ip_news, .ip_fachartikel, .ip_handbuch, .ip_fa, .ip_urteil, .ip_bmf, .ip_video, .ip_beitrag {
	display: inline-block;
	font-family: 'Font Awesome 5 Free';
	font-weight: 900;
	font-style: normal;
	font-variant: normal;
	text-rendering: auto;
	line-height: 1em;
}
.ip_checked:before, .ip_premium:before, .ip_news:before, .ip_fachartikel:before, .ip_handbuch:before, .ip_fa:before, .ip_urteil:before, .ip_bmf:before, .ip_video:before, .ip_beitrag:before {
	vertical-align: middle;
}
.ip_checked:after, .ip_premium:after, .ip_news:after, .ip_fachartikel:after, .ip_handbuch:after, .ip_fa:after, .ip_urteil:after, .ip_bmf:after, .ip_video:after, .ip_beitrag:after {
	display: inline-block;
	vertical-align: middle;
	margin-left: 0.5em;
	font-family: 'Open Sans', sans-serif;
	font-size: 0.5em;
}
.ip_contentflags > span {
	color: #999;
}
.ip_checked {
	color: #5cb85c !important;
}
.ip_premium {
	color: #02376d !important;
}
.ip_premium_unlocked {
	color: #5cb85c !important;
}
.ip_checked:before {
	content: "\f14a";
}
.ip_premium:before {
	content: "\f023";
}
.ip_premium_unlocked:before {
	content: "\f3c1";
}
.ip_news:before {
	content: "\f1ea";
}
.ip_fachartikel:before {
	content: "\f46c";
}
.ip_handbuch:before {
	content: "\f02d";
}
.ip_fa:before {
	content: "\f128";
}
.ip_urteil:before {
	content: "\f0e3";
}
.ip_bmf:before {
	content: "\f0a1";
}
.ip_video:before {
	content: "\f144";
}
.ip_beitrag:before {
	content: "\f15c";
}
.ip_checked:after {
	content: "Geprüft";
}
.ip_premium:after {
	content: "Premium";
}
.ip_news:after {
	content: "News";
}
.ip_fachartikel:after {
	content: "Fachartikel";
}
.ip_handbuch:after {
	content: "Handbuchartikel";
}
.ip_fa:after {
	content: "Frage & Antwort";
}
.ip_urteil:after {
	content: "Urteil";
}
.ip_bmf:after {
	content: "BMF-Schreiben";
}
.ip_video:after {
	content: "Video";
}
.ip_beitrag:after {
	content: "Fachbeitrag";
}
.text-raleway-bold {
	font-family: 'Raleway', 'Open Sans', sans-serif;
	font-weight: 600;
}
.ip_contentflags {
	display: flex;
	align-items: center;
	font-size: 1.5rem;
}
.ip_contentflags > span {
	margin-left: 1rem;
}
.ip_contentflags > span:first-child {
	margin-left: 0;
}
.vd_collapse_180 {
	color: #999;
	transform: rotateZ(180deg);
	transition: all ease-in-out 0.5s;
}
.collapsed .vd_collapse_180 {
	transform: rotateZ(0deg);
}

/* --------------------- /IP UI --------------------- */

/* --------------------- IP H --------------------- */

#vd_anchormenu_container.vd_anchormenu_container_handbuch {
	margin: 0;
	height: 0;
	overflow: visible;
}
.vd_anchormenu_container_handbuch #vd_anchormenu {
	opacity: 0;
}
.vd_anchormenu_container_handbuch #vd_anchormenu.vd_anchormenu_fix {
	opacity: 1;
}
.vd_anchormenu_container_handbuch li {
	padding: 0;
}
.vd_anchormenu_container_handbuch li a {
	width: 100%;
	padding: 5px 10px;
}
.ip_h_list, .ip_h_list ul {
	padding: 0;
	list-style-type: none;
}
.ip_h_list_1 {
	position: relative;
}
.ip_h_list_1 > li {
	border-top: 2px solid #cccccc;
	padding-top: 1rem;
	padding-bottom: 1rem;
}
.ip_h_list_1 > li:first-child {
	border-top: 0 none transparent;
	padding-top: 0;
}
.ip_h_level1_letter {
	margin-top: 1rem;
	border-top: 2px solid #cccccc !important;
	padding: 1rem 0 0 0 !important;
	font-family: 'Raleway', 'Open Sans', sans-serif;
	font-size: 2rem;
}
.ip_h_list_1 > li > .ip_h_chapternumber, .ip_h_list_1 > li > .ip_h_chaptertitle {
	font-size: 1.5rem;
	font-weight: bold;
}
.ip_h_list_2 > li {
	padding-top: 0.25rem;
}
.ip_h_list_2 > li > .ip_h_chapternumber, .ip_h_list_2 > li > .ip_h_chaptertitle {
	font-weight: bold;
}
.ip_h_list_2 > li > ul {
	margin-bottom: 0.5rem;
}
.ip_h_list_1 > li > ul  {
	margin-top: 0.75rem;
}
.ip_h_list_4 > li > .ip_h_chaptertitle {
	padding-left: 1rem;
	font-size: 0.75rem;
	align-self: center;
}
.ip_h_list_5 > li > .ip_h_chaptertitle {
	padding-left: 2rem;
	font-size: 0.75rem;
	align-self: center;
}
.ip_h_list_6 > li > .ip_h_chaptertitle {
	padding-left: 3rem;
	font-size: 0.75rem;
	align-self: center;
}
.ip_h_list > li {
	display: flex;
	flex-direction: row;
	flex-wrap: wrap;
	justify-content: stretch;
	align-items: flex-start;
}
.ip_h_chapternumber {
	flex-basis: 128px;
	flex-grow: 0;
	flex-shrink: 0;
}
.ip_h_chaptertitle {
	flex-basis: calc(100% - 128px);
	flex-grow: 1;
	flex-shrink: 1;
}
.ip_h_list {
	flex-basis: 100%;
	flex-grow: 0;
	flex-shrink: 0;
}
.ip_h_emptychapter {
	color: #666666;
}
.ip_h_emptychapter:before {
	content: "(derzeit nicht besetzt)";
}
.ip_h_list_mini .ip_h_list {
	margin-bottom: 0.5rem;
}
.ip_h_list_short li {
	margin-bottom: 0.5rem;
}
.ip_h_list_short .ip_h_chapternumber {
	flex-basis: 2rem;
}
.ip_h_list_short_alpha {
	display: flex;
	flex-wrap: wrap;
}
.ip_h_list_short_alpha .ip_h_level1_letter {
	flex-basis: 16%;
	display: flex;
	margin: 0;
	padding: 0 !important;
	border: 0 none transparent !important;
}
.ip_h_list_short_alpha .ip_h_level1_letter a {
	display: flex;
	align-items: center;
	justify-content: center;
	width: 100%;
}
.ip_h_list_short_alpha .ip_h_level1_letter a:hover {
	background-color: #b3e7db;
	text-decoration: none;
}
.ip_h_keytitle {
	display: none;
	font-size: 1.25rem;
}
@media (min-width: 992px) {
	.ip_h_keytitle {
		display: inline-block;
		position: absolute;
		text-align: left;
		left: calc(640px + 15px);
		width: calc(320px - 30px);
	}
}
@media (min-width: 1200px) {
	.ip_h_keytitle {
	left: calc(760px + 15px);
	width: calc(380px - 30px);
	}
}
.ip_h_subtitle {
	font-size: 1.125rem;
	font-weight: bold;
}
.ip_h_footnote {
	cursor: help;
}
.ip_h_footnote > * {
	display: none;
}
.ip_h_footnote:after {
	content: attr(data-footnotelabel);
	padding: 0 0.125rem;
	position: relative;
	vertical-align: top;
	font-size: 0.75rem;
	color: #3477b7;
}
.ip_h_footnote:hover, .ip_h_footnote_active {
	background-color: #bfdbef;
}
.ip_footnote_toast {
    position: absolute;
    width: 100%;
    overflow: visible;
	border-color: #bfdbef;
	background-color: rgba(253,253,253,0.95);
	pointer-events: none;
}
.ip_footnote_toast.show {
	pointer-events: auto;
	z-index: 1;
}
.ip_footnote_toast:before {
	content: "\f0d9";
	position: absolute;
	top: -0.75rem;
	margin-left: -12px;
	font-family: 'Font Awesome 5 Free';
	font-weight: 900;
	font-size: 2rem;
	color: #bfdbef;
}
.ip_footnote_toast .toast-header {
	border-top-right-radius: 0.25rem;
	border-top-left-radius: 0.25rem;
}
.ip_footnote_toast .toast-header strong:before {
	content: "\2026";
}
.ip_footnote_toast .toast-header strong:after {
	content: attr(data-footnotelabel);
	font-size: 0.75rem;
	vertical-align: top;
	color: #3477b7;
}
.ip_footnote_toast .toast-body {
	overflow: hidden;
}
.ip_h_footnote_endnote {
	display: flex;
	align-items: start;
}
.ip_h_footnote_endnote_label {
	display: block;
	flex-basis: 10%;
	flex-grow: 0;
	flex-shrink: 0;
}
@media (min-width: 768px) {
	.ip_h_footnote_endnote:before {
		flex-basis: 5%;
	}
}
.ip_h_footnote_endnote .ip_h_footnote_content {
	display: block;
}
.ip_h_chapterlink:after {
	content: "\f0c1";
	font-family: "Font Awesome 5 Free";
	font-weight: 900;
	margin-left: 0.25rem;
}
.ip_h_list_dash {
	list-style-type: none;
}
.ip_h_list_dash > li:before {
	content: "\2014\a0";
	display: block;
	float: left;
	margin-left: -1.5rem;
	width: 1.5em;
}
.ip_h_list_bullet {
	list-style-type: disc;
}
.ip_h_keyword_t, .ip_h_keyword_synonym, .ip_h_keyword_parent, .ip_h_keyword_ie {
	display: none;
}
.ip_h_example, .ip_h_checklist, .ip_h_block_law, .ip_h_block_graybox, .ip_h_block_author, .ip_h_bestpractice {
	position: relative;
	z-index: 0;
	overflow: hidden;
	margin-bottom: 1rem;
	border: 1px solid rgba(0,0,0,0.125);
	border-radius: 0.25rem;
	background-color: rgba(255,255,255,0.75);
	padding: 1rem;
}
.ip_h_example:before, .ip_h_checklist:before, .ip_h_block_law:before, .ip_h_block_graybox:before, .ip_h_block_author:before, .ip_h_bestpractice:before {
	display: block;
	position: absolute;
	top: 1rem;
	right: 0;
	left: 0;
	z-index: -1;
	text-align: center;
	font-size: 10rem;
	font-family: 'Font Awesome 5 Free';
	font-weight: 900;
	color: rgba(0,0,0,0.05);
}
.ip_h_example:before {
	content: "\f0eb";
}
.ip_h_checklist:before {
	content: "\f0ae";
}
.ip_h_block_law:before {
	content: "\00a7";
	font-family: 'Open Sans', sans-serif;
}
.ip_h_block_graybox:before {
	
}
.ip_h_block_author:before {
	
}
.ip_h_bestpractice:before {
	content: "\f05a";
}
.ip_h_title {
	margin-top: -1rem;
	margin-right: -1rem;
	margin-left: -1rem;
	border-radius: calc(.25rem - 1px) calc(.25rem - 1px) 0 0;
	border-bottom: 1px solid rgba(0,0,0,.125);
	background-color: rgba(0,0,0,.03);
	padding: 1rem;
	font-size: 1.125rem;
	font-weight: bold;
}
.ip_h_image {
	border-radius: 0.25rem;
	border: 1px solid #cccccc;
	background-color: #ffffff;
	padding: 1rem;
	display: flex;
	flex-direction: column;
	align-items: center;
}
.ip_h_image > * {
	margin-bottom: 1rem;
}
.ip_h_image > *:last-child {
	margin-bottom: 0;
}
.ip_h_image > img {
	border-radius: 0.25rem;
	align-self: center;
}
.ip_h_image > figcaption {
	color: #999999;
}
.ip_h_tablebg_0 {
	
}
.ip_h_tablebg_6 {
	
}
.ip_h_tablebg_14 {
	
}
.ip_h_tablebg_15 {
	
}
.ip_h_tablebg_20 {
	
}
.ip_h_tablebg_25 {
	
}
.ip_h_tablebg_30 {
	
}
.ip_h_tablebg_34 {
	
}
.ip_h_tablebg_gray {
	background-color: #eeeeee;
}
.nla-text li > p {
	display: inline;
}

/* --------------------- /IP H --------------------- */