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 {}