/* MRU Rechtsform & Wachstum · 20261014-jahr1 */
.lg-page{--lg-ink:#193c54;--lg-muted:#486174;--lg-blue:#087cb0;--lg-jade:#087d70}
.lg-page .lg-hero{display:grid;grid-template-columns:minmax(0,1.45fr) minmax(230px,.7fr);gap:2.4rem;align-items:center;padding-top:2rem;padding-bottom:2.4rem}
.lg-page .lg-hero h1{max-width:850px;font-size:clamp(2.2rem,4.6vw,4.2rem);line-height:1.06;letter-spacing:-.055em;margin:.6rem 0 1.3rem;color:var(--lg-ink)}
.lg-page .lead{font-size:clamp(1.04rem,1.5vw,1.2rem);line-height:1.75}
.lg-page p{line-height:1.8}
.lg-page .lg-hero-figure{margin:0;padding:1rem;border-radius:28px;background:linear-gradient(140deg,#eef8ff,#eff9f1);border:1px solid #cee5e9}
.lg-page .lg-hero-figure svg{display:block;width:100%;height:auto}
.lg-page .lg-hero-figure svg text{font-family:inherit;font-size:16px;font-weight:700;fill:var(--lg-ink)}
.lg-page .lg-hero-figure figcaption{font-size:.9rem;line-height:1.7;color:var(--lg-muted);padding:.5rem 1rem}
.lg-page .lg-actions{display:flex;align-items:center;flex-wrap:wrap;gap:1rem;margin:1.5rem 0}
.lg-page .lg-actions a{font-weight:750}
.lg-page .lg-byline{font-size:.83rem;color:var(--lg-muted);line-height:1.7}
.lg-page .lg-jump{display:flex;flex-wrap:wrap;gap:.6rem;padding-top:1rem;padding-bottom:1rem;border-top:1px solid #d5e4ea;border-bottom:1px solid #d5e4ea}
.lg-page .lg-jump a{display:block;padding:.55rem .8rem;border-radius:30px;background:#eef7fa;color:#20506a;text-decoration:none;font-size:.9rem;font-weight:700}
.lg-page .lg-jump a:hover{background:#dceef4}
.lg-page .lg-jump a:focus-visible,.lg-page .lg-table-region:focus-visible{outline:3px solid #087cb0;outline-offset:3px}
.lg-page .lg-section{padding-top:3rem;padding-bottom:1rem;scroll-margin-top:5rem}
.lg-page .lg-section>h2{max-width:880px;font-size:clamp(1.65rem,3.1vw,2.65rem);line-height:1.16;letter-spacing:-.035em;margin:.5rem 0 1.1rem;color:var(--lg-ink)}
.lg-page .lg-section>p{max-width:1000px}
.lg-page .lg-decision{margin:1.5rem 0}
.lg-page .lg-question{position:relative;max-width:660px;margin:0 auto 2rem;padding:1.4rem 2rem;text-align:center;border-radius:22px;background:linear-gradient(135deg,#17648c,#087d70);color:#fff}
.lg-page .lg-question:after{content:"";position:absolute;bottom:-2rem;left:50%;height:2rem;border-left:2px solid #8fb8c7}
.lg-page .lg-question span{font-size:.83rem;font-weight:750;letter-spacing:.04em}
.lg-page .lg-question h3{font-size:1.4rem;line-height:1.4;color:#fff;margin:.5rem 0 0}
.lg-page .lg-branches{position:relative;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:1rem;padding-top:1rem;border-top:2px solid #8fb8c7}
.lg-page .lg-branches article{position:relative;padding:1.4rem;border:1px solid #cee2e8;background:#f2f9fb;border-radius:20px;min-width:0}
.lg-page .lg-branches article:before{content:"";position:absolute;top:-1.1rem;left:50%;height:1rem;border-left:2px solid #8fb8c7}
.lg-page .lg-branch-label{display:block;font-size:.8rem;font-weight:800;color:#466c7f;margin-bottom:.7rem}
.lg-page .lg-branches h3{font-size:1.15rem;line-height:1.4;margin:0 0 .75rem;color:var(--lg-ink)}
.lg-page .lg-branches p{font-size:.94rem}
.lg-page .lg-branches a{font-size:.92rem;font-weight:750;line-height:1.6}
.lg-page .lg-note{padding:1.35rem 1.6rem;border-left:4px solid #087e85;border-radius:0 18px 18px 0;background:#edf7fa;margin:1.4rem 0}
.lg-page .lg-note>strong{font-size:1.08rem;color:var(--lg-ink)}
.lg-page .lg-note p:last-child{margin-bottom:0}
.lg-page .lg-source{font-size:.81rem!important;line-height:1.75!important;color:#4a6475;overflow-wrap:anywhere}
.lg-page .lg-table-help{font-size:.87rem;color:var(--lg-muted)}
.lg-page .lg-table-region{overflow-x:auto;max-width:100%;border:1px solid #cce0e8;border-radius:20px;scrollbar-color:#76aebe #eef6f8}
.lg-page .lg-table-region table{border-collapse:collapse;min-width:970px;width:100%;font-size:.91rem;line-height:1.7}
.lg-page .lg-table-region caption{text-align:left;padding:1.1rem;font-weight:800;background:#ecf6f9;color:var(--lg-ink)}
.lg-page .lg-table-region th,.lg-page .lg-table-region td{padding:1.1rem;text-align:left;vertical-align:top;border-bottom:1px solid #dce8ec;min-width:170px}
.lg-page .lg-table-region thead th{background:#e5f2f6;color:#174d66}
.lg-page .lg-table-region tbody th{font-weight:800;background:#f4f9fb}
.lg-page .lg-table-region tbody tr:last-child>*{border-bottom:0}
.lg-page .lg-pair,.lg-page .lg-route-grid,.lg-page .lg-tax-grid,.lg-page .lg-doc-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:1.25rem;margin:1.6rem 0}
.lg-page .lg-pair article,.lg-page .lg-route-grid article,.lg-page .lg-tax-grid article,.lg-page .lg-doc-grid article{min-width:0;padding:clamp(1.2rem,2.5vw,1.8rem);border:1px solid #d2e3e8;border-radius:22px;background:#fff}
.lg-page .lg-pair h3,.lg-page .lg-route-grid h3,.lg-page .lg-tax-grid h3,.lg-page .lg-doc-grid h3{margin:0 0 .8rem;font-size:1.2rem;line-height:1.4;color:var(--lg-ink)}
.lg-page .lg-pair p,.lg-page .lg-route-grid p,.lg-page .lg-tax-grid p{font-size:.96rem}
.lg-page .lg-number{display:inline-flex;align-items:center;justify-content:center;width:2.6rem;height:2.6rem;background:linear-gradient(135deg,#d9edf9,#d9f2e9);border-radius:12px;color:#10677b;font-size:1.05rem;font-weight:850;margin-bottom:1rem}
.lg-page .lg-tax-grid article{background:linear-gradient(150deg,#f0f9fd,#fff)}
.lg-page .lg-tax-label{display:block;font-size:.82rem;font-weight:800;color:#486d80;margin-bottom:.6rem}
.lg-page .lg-money-flow{display:grid;gap:.45rem;text-align:center;margin:1.3rem 0}
.lg-page .lg-money-flow>span,.lg-page .lg-money-split span{display:block;border:1px solid #b8d7df;border-radius:12px;background:#e8f5f8;padding:.8rem;color:#16495d;font-size:.9rem;font-weight:750;line-height:1.55}
.lg-page .lg-money-flow b{font-size:1.35rem;color:#288893;line-height:1}
.lg-page .lg-money-split{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:.6rem}
.lg-page .lg-check-panel{padding:1.5rem 1.8rem;border-radius:22px;background:#eaf6f2;border:1px solid #c5e3d9}
.lg-page .lg-check-panel h3{font-size:1.2rem;line-height:1.5;margin:0 0 .7rem;color:var(--lg-ink)}
.lg-page .lg-check-panel ol{padding-left:1.3rem;line-height:1.8}
.lg-page .lg-check-panel li{margin:.7rem 0;padding-left:.3rem}
.lg-page .lg-doc-grid ul{padding-left:1.2rem;margin:0;line-height:1.8;font-size:.95rem}
.lg-page .lg-doc-grid li{margin:.65rem 0}
.lg-page .lg-process{list-style:none;padding:0;margin:1.8rem 0;display:grid;gap:1rem}
.lg-page .lg-process li{display:flex;gap:1.15rem;padding:1.3rem 1.5rem;border:1px solid #d3e4e9;border-radius:20px;background:#f5fafc}
.lg-page .lg-process li>span{display:flex;align-items:center;justify-content:center;width:2.7rem;height:2.7rem;flex-shrink:0;border-radius:50%;background:linear-gradient(135deg,#147da6,#087d70);color:#fff;font-weight:850}
.lg-page .lg-process h3{font-size:1.15rem;margin:0 0 .5rem;line-height:1.5;color:var(--lg-ink)}
.lg-page .lg-process p{margin:0;font-size:.97rem}
.lg-page .lg-reading{display:grid;grid-template-columns:minmax(140px,220px) minmax(0,1fr);gap:2.3rem;align-items:center;margin-top:2rem;padding:2rem;border-radius:26px;background:linear-gradient(135deg,#eaf5ff,#ecf8f0);border:1px solid #cbe1e5}
.lg-page .lg-book-cover{display:block;margin:0 auto;max-width:200px}
.lg-page .lg-book-cover img{display:block;max-width:100%;width:auto;height:auto;max-height:310px;object-fit:contain;transform:none;filter:drop-shadow(0 12px 12px #173a5028)}
.lg-page .lg-reading h2{font-size:clamp(1.65rem,3vw,2.45rem);line-height:1.2;letter-spacing:-.035em;margin:.5rem 0 1rem;color:var(--lg-ink)}
.lg-page .lg-next-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:1rem;margin:1.5rem 0}
.lg-page .lg-next-grid>a{display:block;padding:1.3rem 1.5rem;background:#f1f8fb;border:1px solid #cfe2e9;border-radius:18px;text-decoration:none;line-height:1.65}
.lg-page .lg-next-grid span{display:block;font-size:.81rem;color:#506c7d;margin-bottom:.4rem}
.lg-page .lg-next-grid strong{font-size:1rem;color:#146a82}
.lg-page .lg-next-grid>a:hover{background:#e7f4f7}
.lg-page .lg-sources{font-size:.9rem;padding-bottom:2rem}
.lg-page .lg-sources>h2{font-size:1.35rem;letter-spacing:0}
.lg-page .lg-sources details{padding:1rem 1.2rem;background:#f3f7f9;border:1px solid #dbe5ea;border-radius:16px}
.lg-page .lg-sources summary{cursor:pointer;font-weight:800;color:var(--lg-ink)}
.lg-page .lg-sources ul{padding-left:1.2rem;line-height:1.8}
.lg-page .lg-sources li{margin:.8rem 0}
@media(max-width:1000px){.lg-page .lg-hero{grid-template-columns:minmax(0,1fr) 245px;gap:1.5rem}.lg-page .lg-branches{grid-template-columns:1fr;border-top:0;border-left:2px solid #8fb8c7;padding:0 0 0 1rem;gap:1rem}.lg-page .lg-question{max-width:none;margin-bottom:1.3rem}.lg-page .lg-question:after{display:none}.lg-page .lg-branches article:before{height:0;width:1rem;left:-1.1rem;top:1.8rem;border-left:0;border-top:2px solid #8fb8c7}}
@media(max-width:720px){.lg-page .lg-hero{grid-template-columns:1fr;padding-top:1.2rem}.lg-page .lg-hero-figure{max-width:380px;margin:auto}.lg-page .lg-hero h1{font-size:clamp(2.15rem,8vw,3rem)}.lg-page .lg-pair,.lg-page .lg-route-grid,.lg-page .lg-tax-grid,.lg-page .lg-doc-grid,.lg-page .lg-next-grid{grid-template-columns:1fr}.lg-page .lg-reading{grid-template-columns:1fr;padding:1.4rem;gap:1.5rem}.lg-page .lg-book-cover{max-width:150px}.lg-page .lg-section{padding-top:2.2rem}.lg-page .lg-hero-figure svg{max-height:250px}.lg-page .lg-note{padding:1.15rem}.lg-page .lg-process li{padding:1.1rem;gap:.8rem}.lg-page .lg-process li>span{width:2.3rem;height:2.3rem}.lg-page .lg-check-panel{padding:1.2rem}.lg-page .lg-actions{align-items:flex-start;flex-direction:column}}
@media(prefers-reduced-motion:reduce){.lg-page *{scroll-behavior:auto}}