body {
background-color: #a0a299;
font-size: 11px; 
font-family: Verdana, Arial, SunSans-Regular, Sans-Serif;
color:black;
padding:0px;
margin:0px;

}

a { font-weight: bold; color: black;}
a:visited { font-weight: bold; color: #000000;}
a:hover   { font-weight: bold; color: red;}
a:active  { font-weight: bold; color: #000000;}

#navi {
  margin: 0;
  padding: 0px 0px;
  width: 152px;
  font-family: Verdana, Arial, SunSans- Regular, Sans-Serif;
  font-size : 14px;
}

#navi ul, #navi li{
	list-style-type: none;
}


#navi li a {
	text-decoration: none;
	display: block;
        height:30px;
	padding: 5px;
padding-top:12px;
padding-left:6px;
border-bottom:3px double silver;
}

#navi a:link, #navi a:visited {
	color:silver;
background:#aa0000;
border-right:1px solid white;

}



#navi a:hover, #navi a:hover#akt {
color:white; // #aa0000;
border-left:2px solid white;
padding-left:4px;
}


#sub li{
height:25px;
list-style-type: none;
float:left;
 margin: 0;
padding-top:0px;
  padding-right: 30px;
  font-family: Verdana, Arial, SunSans-Regular, Sans-Serif;
  font-size : 15px;
  text-transform: uppercase;
  font-weight: bold;
border:1px solid red;

}


#sub li a {
float:left;
	text-decoration: none;
     	padding-top: 5px;
color:black;

}


#sub a:hover, #sub a:hover {
border-bottom: 4px solid #aa0000;
}





/* ------Für den Farbverlauf der Navigation--------- */

#bgc1 { background-color:#ffffff;} 
#bgc2 { background-color:#ffffff;}
#bgc3 { background-color:#ffffff;}
#bgc4 { background-color:#ffffff;}
#bgc5 { background-color:#ffffff;}
#bgc6 { background-color:#ffffff;}
#bgc7 { background-color:#ffffff;}
#bgc8 { background-color:#ffffff;}
#bgc9 { background-color:#ffffff;}


/* nur f�r h1 aus der Startseite Tipps */
.portal{
font-size: 11px;
text-transform:uppercase;
color:black;
background-color: #8a8a8a;
border-top:1px solid #564b47;
border-left:5px solid #bb0000;
border-bottom:2px solid #bb0000;  
padding:5px 15px;
margin-left:30px;
margin-right:0px;
margin-bottom:5px;
 }
 
 

 
 
 #fusszeile /*nur f�;r die fusszeile der startseite */
{font-size: 11px;
background-color: #8a8a8a;
border-top:1px solid #564b47;
border-bottom:1px solid #564b47;
padding:5px 15px;
margin:0px;
 }

 
h1{
font-size: 24px;
color:#aa0000;
margin-left:30px;
margin-bottom: 0px;
padding: 0px;
 } 
 

h2 {
font-size:14px;
font-weight: bold;
padding: 0px 30px;
margin:0px;
margin-left:0px;}


h3 /*nur für die fußzeile der startseite */
{font-size: 11px;
padding:5px 30px;
font-weight:bold;
margin:0px;
 }

h4{/* für Rechtshinweis in News  */
font-size: 11px;
font-weight: normal;
padding:5px 68px;
margin:0px;}





#text {

}

/* ----------container zentriert das gesamte layout-------------- */
#streifen_top{
background-color: silver;
}
#streifen_mitte{
background-color: #cc0000;
min-height:130px;
 color:white;
}
#streifen_bottom{
background-color: silver;
}



#mitte_top {
background-color: gray;
width: 960px;
padding:0px;
margin: 0px;
margin-left: auto;
margin-right: auto;
}

#mitte_mitte{
background-color: #aa0000;
width: 960px;
padding:0px;
margin: 0px;
min-height:130px;
margin-left: auto;
margin-right: auto;
}

#mitte_info{
background-color: gray;
float:left;
text-align:left;
font-size:10px;
color:white;
margin-left:11px;
margin-right:10px;
padding-left:4px;
width:110px;
height:110px;
margin-top: 4px solid #333333;
margin-bottom: solid 2px silver;
border-bottom: solid 2px #444444;
border-right: solid 2px #444444;

}



#mitte_bottom {
background-color: gray;
width: 960px;
padding:0px;
margin: 0px;
margin-left: auto;
margin-right: auto;
}

#container {
width: 960px;
margin: 0px;
margin-left: auto;
margin-right: auto;
}


/* ----------banner for logo-------------- */
#banner {
text-align: right;
background-color: #aa0000;  /* ROT */
padding: 0px;
margin: 0px;
color: white;
font-family: Verdana, Arial, SunSans-Regular, Sans-Serif;

}

#banner img {padding:10px 0px;}

/* ----------outer und inner----------------- */

#outer{
border-left: solid 115px  #d6d9d0; /* linke Menue Spalten Farbe: der graue Streifen unter der Navi  */
/* border-right: solid 0px   #d6d9d0; ungenutzt: rechte Menue Spalten Farbe  */
background-color: #ffffff;  /* Farbe fuer Inhalt Spalten  */
}

#inner{margin:0px; width:100%; } /* gibt an wie breit der Text im content berecih im verh�ltnis zu diesem wird*/

/* --------------left und right navigavtion------------- */

#left {
 width:152px;
 float:left;
 position:relative;
 margin-left:-115px;
 margin-right:1px;
 }

/* -----------------Inhalt--------------------- */
#content{
position: relative;
margin: 0px;
min-height:600px;
}

#psmall {
padding: 5px 30px;
margin:0px; 
color:black;
}

p, ul{
padding: 5px 30px;
margin:0px; 
font-size: 12px;
color:black;
line-height:18px;

}



#iframe {
text-align: left;
vertical-align: middle;
margin: 0px auto;
padding: 0px;
background-color: #ffffff;
border: 0px;
}



/*  ----------------footer---------------------- */
#footer {
clear:left;
padding:0px;
margin:0px;
text-align: right; }


/*  ----------------Steuertipps.Fu�zeile stellt den TExtflu� ohne k�sten erneut her---------------------- */
p#Fusszeile {
clear: both;
font-size: 0.9em;
margin-left:30px;
 padding: 0em;
text-align: center;
 
}

.Fusszeile {
clear: both;
font-size: 0.9em;
margin-left:30px;
 padding: 0em;
text-align: center;
 
}



/*  ----------------Steuertipps---------------------- float:left; width:530px;*/

div#Rahmen {
margin-left:40px;
}

.Rahmen {
margin-left:40px;
}

/* Links erhalten einen roten Punkt*/


.Rotpunkt a{
border-left-width: 1em;
 border-left-style:solid;
  border-left-color:white;
padding-left:2px;
}

.Rotpunkt a:hover{
border-left-width: 1em;
 border-left-style:solid;
  border-left-color:#aa0000;
}

div#Navigation {
float:left;
width:530px;
padding-right:10px;
min-width:10px;


}

.Navigation {
float:left;
width:530px;
padding-right:10px;
min-width:10px;
} 

 
div#Navigation a {
color:black;
font-weight:normal;
text-decoration:underline;

 }
 
div#Navigation a:hover{
color:red;
} 
 
div#Inhaltbunt {
float:left;
 width:20px;
background-color:#EEEEEE;
min-width:220px;color:red;
}

div#Inhalt {
float:left; 
width:20px;
min-width:220px;

}



.Inhalt {
float:left; 
width:30%;
min-width:220px;
}

.Inhalt h2{
float:left; 
width:30%;
min-width:200px;
background:#e0e0e0;
border-left:1px solid #e0e0e0;
border-right:1px solid #e0e0e0;
border-top:1px solid #e0e0e0;
}


.Inhalt p{
float:left; 
width:30%;
min-width:200px;
background:#eeeeee;
border-left:1px solid #e0e0e0;
border-right:1px solid #e0e0e0;
border-bottom:1px solid #e0e0e0;

}



.start1 {
float:left;
 width:29%;
margin-left:0px;
font-size: 11px; 
height:180px;
}

.start2 {
float:left;
 width:29%;
font-size: 11px; 
margin-left:10px;
height:180px;
}

.start3 {
float:left;
 width:29%;
font-size: 11px; 
margin-left:10px;
height:180px;
}


.fibu {
font-size:30px;
font-weight:bold;
text-align:center; 
background-color:red;
padding-top:40px; 
padding: 40px;
border-width: 2px;
border-color:black;
 border-style:solid; 
width:306px;
 height:70px;
}

.grau {
 font-size:9px;
}


.bildunter a{
line-height:10px;
font-size:8px;
font-weight:normal; 
color:gray;
text-decoration:none;

}


.klapp {
margin-left:30px;
}



.fett {
font-weight:bold;

}

.border{
border: 1px solid black; 
}

.bggrey {
margin-top:5px;
background-color: #f8f8f8;
padding:7px;
}


/* auswahl */
.taetigkeit {
margin-left:30px;
width:230px;
float:left;
font-size:11px;
}

.wert {
margin-left:455px;
width:50px;
float:left;
}
.zaehl {
width:20px;
float:left;
}

.schraeg {
width:8px;
float:left;
}

.nenn {
width:20px;
float:left;
}

.wahl {
width:130px;
float:left;
}

/* Buchen  -------------------------------------------------------------------*/ 



form  {
margin-left:20px;
color:black;
width:100%;
border:3px solid #a00000;
   -webkit-border-radius: 20px;
    -khtml-border-radius: 20px;
    -moz-border-radius: 20px;
    border-radius: 20px;
  -webkit-box-shadow: 10px 10px 5px silver;
    -moz-box-shadow: 10px 10px 5px silver;
    box-shadow: 10px 10px 5px silver;
}

.Button {
   border: 1px solid maroon;
  font-weight:bold;
   background-color: red;
   border-radius: 20px;
   box-shadow: inset 0 1px 3px pink, inset 0 -5px 15px maroon, 0 2px 1px black;
   -o-box-shadow: inset 0 1px 3px pink, inset 0 -5px 15px maroon, 0 2px 1px black;
   -webkit-box-shadow: inset 0 1px 3px pink, inset 0 -5px 15px maroon, 0 2px 1px black;
   -moz-box-shadow: inset 0 1px 3px pink, inset 0 -5px 15px maroon, 0 2px 1px black;
   text-shadow: 0 1px 1px black;
 	  padding: 5px 30px;
}

.Buttongrau {
   border: 1px solid gray;
   background-color: white;
   border-radius: 20px;
   box-shadow: inset 0 1px 3px silver, inset 0 -5px 15px silver, 0 2px 1px silver;
   -o-box-shadow: inset 0 1px 3px silver, inset 0 -5px 15px silver, 0 2px 1px silver;
   -webkit-box-shadow: inset 0 1px 3px silver, inset 0 -5px 15px silver, 0 2px 1px silver;
   -moz-box-shadow: inset 0 1px 3px silver, inset 0 -5px 15px silver, 0 2px 1px silver;
   text-shadow: 0 1px 1px black;
 	  padding: 5px 30px;
}


.input {
border:3px solid silver;
 -webkit-border-radius: 10px;
    -khtml-border-radius: 10px;
    -moz-border-radius: 10px;
    border-radius: 10px;
padding-left:10px;
float:left;
min-width:150px;
width:150px;
font-size:16px; 
font-weight:bold;
height:30px;
color:grey;
}

.round {
border:3px solid silver;
 -webkit-border-radius: 20px;
    -khtml-border-radius: 20px;
    -moz-border-radius: 20px;
    border-radius: 20px;
  -webkit-box-shadow: 10px 10px 5px silver;
    -moz-box-shadow: 10px 10px 5px silver;
    box-shadow: 10px 10px 5px silver;
padding-left:20px;
float:left;
}


.label {
margin-left:30px;
float:left;
min-width:190px;
width:190px;
font-size:16px;
font-weight:bold;
font-family:sans-serif;
}



.dat {
float:left;
min-width:100px;
width:100px;
} 


.bunr {
float:left;
min-width:40px;
width:40px;
} 

.kto {
float:left;
min-width:50px;
width:50px;
text-align:right;
} 


.ustkto {
float:right;
min-width:60px;
width:60px;
text-align:right;
} 


.butext {
float:left;
min-width:100px;
width:100px;
text-align:left;

} 

.betrag {
float:right;
min-width:100px;
width:100px;
text-align:right;
} 

.ustbetrag {
float:right;
min-width:75px;
width:75px;
text-align:right;
overflow:hidden;
} 


.betrag_kl {
float:left;
min-width:73px;
width:73px;
} 




.fibuoutput{

border:3px solid silver;
 -webkit-border-radius: 20px;
    -khtml-border-radius: 20px;
    -moz-border-radius: 20px;
    border-radius: 20px;
  -webkit-box-shadow: 10px 10px 5px silver;
    -moz-box-shadow: 10px 10px 5px silver;
    box-shadow: 10px 10px 5px silver;
padding-left:20px;

margin:auto; /*<!--zentriert alles ->*/
width:850px;
min-height:400px;
padding: 20px;
border:1px solid black;
background:white;
}

.fibuoutput h1{
margin-left:1px;

}

.fibuoutput h2{
margin-left:0px;
padding-left:0px;

}

.auswahl {
margin-left:30px;
padding-left:0px;
}


/*  Buchen   */



.rahmeneinfach{ /* startseite existenzgründung*/
margin-left:33px;
border: 1px solid silver;
padding-top:7px;
padding-bottom:10px;
}


.rund {
font-size:large;
text-align:center;
margin:3px;
float:right;
padding:4px;
padding-top:10px;
height:30px;
color:gray;
width:27%;
border:3px solid silver;
   -webkit-border-radius: 10px;
    -khtml-border-radius: 10px;
    -moz-border-radius: 10px;
    border-radius: 10px;

}

form .rund {
margin-left:20px;
color:black;
width:100%;
border:3px solid #a00000;
   -webkit-border-radius: 20px;
    -khtml-border-radius: 20px;
    -moz-border-radius: 20px;
    border-radius: 20px;
  -webkit-box-shadow: 10px 10px 5px silver;
    -moz-box-shadow: 10px 10px 5px silver;
    box-shadow: 10px 10px 5px silver;
}

.Button {
 color:black;
   border: 1px solid maroon;
   background-color: red;
   border-radius: 20px;
   box-shadow: inset 0 1px 3px pink, inset 0 -5px 15px maroon, 0 2px 1px black;
   -o-box-shadow: inset 0 1px 3px pink, inset 0 -5px 15px maroon, 0 2px 1px black;
   -webkit-box-shadow: inset 0 1px 3px pink, inset 0 -5px 15px maroon, 0 2px 1px black;
   -moz-box-shadow: inset 0 1px 3px pink, inset 0 -5px 15px maroon, 0 2px 1px black;
   text-shadow: 0 1px 1px black;
 	  padding: 5px 30px;
}

.Buttongrau {
   border: 1px solid gray;
   background-color: white;
   border-radius: 20px;
   box-shadow: inset 0 1px 3px silver, inset 0 -5px 15px silver, 0 2px 1px silver;
   -o-box-shadow: inset 0 1px 3px silver, inset 0 -5px 15px silver, 0 2px 1px silver;
   -webkit-box-shadow: inset 0 1px 3px silver, inset 0 -5px 15px silver, 0 2px 1px silver;
   -moz-box-shadow: inset 0 1px 3px silver, inset 0 -5px 15px silver, 0 2px 1px silver;
   text-shadow: 0 1px 1px black;
 	  padding: 5px 30px;
}


.input {
border:3px solid silver;
 -webkit-border-radius: 10px;
    -khtml-border-radius: 10px;
    -moz-border-radius: 10px;
    border-radius: 10px;
padding-left:10px;
float:left;
min-width:150px;
width:150px;
font-size:16px; 
font-weight:bold;
height:30px;
color:gray;
}


.label {
margin-left:30px;
float:left;
min-width:190px;
width:190px;
font-size:16px;
font-weight:bold;
font-family:sans-serif;

}



.dat {
float:left;
min-width:100px;
width:100px;
} 

.bunr {
float:left;
min-width:40px;
width:40px;
} 

.kto {
float:left;
min-width:60px;
width:60px;
text-align:right;
} 

.ustkto {
float:right;
min-width:60px;
width:60px;
text-align:right;
} 


.butext {
float:left;
min-width:21px;
width:21px;

} 

.betrag {
float:right;
min-width:100px;
width:100px;
text-align:right;
} 

.ustbetrag {
float:right;
min-width:60px;
width:60px;
text-align:right;
overflow:hidden;
} 


.betrag_kl {
float:left;
min-width:73px;
width:73px;
} 

.fibuoutput{
margin:auto; /*<!--zentriert alles ->*/
width:800px;
min-height:400px;
padding: 20px;
border:1px solid black;
background:white;
}

.fibuoutput h1{
margin-left:1px;

}

.fibuoutput h2{
margin-left:0px;
padding-left:0px;

}



@media print {
.fibuoutput{
border:none;
 -webkit-border-radius: 0px;
    -khtml-border-radius: 0px;
    -moz-border-radius: 0px;
    border-radius: 0px;
  -webkit-box-shadow: 0px 0px 0px white;
    -moz-box-shadow: 0px 0px 0px white;
    box-shadow: 0px 0px 0px white;
padding:1px;
padding-left:1px;
 size:landscape;
}
}