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.uc-embedding-wrapper{background-color:#222;color:#fff;background-image:url("/sgmzgf6/images/youtube_dark.svg")}[class*="video"]>.uc-embedding-container .uc-embedding-wrapper h3{color:#fff}[class*="video"]>.uc-embedding-container .uc-embedding-wrapper .uc-embedding-more-info{color:var(--linkcolor_hell)}[class*="video"]>.uc-embedding-container .uc-embedding-wrapper a.dslink{color:var(--linkcolor_hell)}.hide_in_ab{display:none}.eb{font-size:0.875rem;background-color:#fff}.eb .dropdown-pane{font-size:inherit;padding:.5rem;z-index:100}.eb .hide_in_eb{display:none !important}.eb .hide_in_ab{display:block}.eb .callout.umrandet{border-color:#d7dfe2}.eb .button{border-radius:.25rem}.eb .button:not(.small):not(.tiny):not(.large):not(.bigbutton):not(.filter){min-height:2.125rem;padding:0.4375rem 0.75rem 0.375rem;font-size:1rem}.eb .button:not(.small):not(.tiny):not(.large):not(.bigbutton):not(.filter) h1,.eb .button:not(.small):not(.tiny):not(.large):not(.bigbutton):not(.filter) h2,.eb 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.button.filter[disabled]:hover{color:var(--primary);border:1px solid var(--primary)}.eb a:not(.button):not(.accordion-title):not(.ste_startlink):not(.callout):hover,.eb a:not(.button):not(.accordion-title):not(.ste_startlink):not(.callout):focus{text-decoration:underline}.eb ul:not(.breadcrumbs) li:before{font-family:'FontAwesomePro';font-weight:300}.eb .accordion-title::before{font-family:"FontAwesomePro";font-weight:300}.eb #alles ~ iframe{display:none}.eb .rating{color:#fdcb9a}.eb .topwarnhinweis .fa{display:none}.eb .custom_submenu:not(.open){display:none}.eb .custom_submenu_trigger{cursor:pointer}.eb #span_steuernummer{display:flex;justify-content:start;margin-right:.125rem}.eb [id^="wiederholungsblock"] .fa-light{min-width:.875rem}.dropdown-pane.simple_dropdown{font-size:0.875rem;line-height:1.8 !important;z-index:170000;width:auto}.dropdown-pane.simple_dropdown li{white-space:nowrap}.dropdown-pane.simple_dropdown a{color:#40545c}.dropdown-pane.simple_dropdown 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.eb_menuezeile .gwo_login_menu .logoutstatustext.show{display:block}.eb .eb_menuezeile .gwo_login_menu .cell>button:not(.small):not(.tiny):not(.large):not(.bigbutton),.eb .eb_menuezeile .gwo_login_menu .cell>.button:not(.small):not(.tiny):not(.large):not(.bigbutton){min-height:1.875rem;padding:0.3125rem 0.5rem 0.25rem;font-size:1rem}.eb .eb_menuezeile .gwo_login_menu .cell>button:not(.primary),.eb .eb_menuezeile .gwo_login_menu .cell>.button:not(.primary){background-color:transparent}.eb .eb_menuezeile .gwo_login_menu .cell>button:not(.primary):hover,.eb .eb_menuezeile .gwo_login_menu .cell>button:not(.primary):focus,.eb .eb_menuezeile .gwo_login_menu .cell>.button:not(.primary):hover,.eb .eb_menuezeile .gwo_login_menu .cell>.button:not(.primary):focus{background-color:transparent}.eb .eb_menuezeile .gwo_login_menu .cell>button:not(.primary).menubutton,.eb .eb_menuezeile .gwo_login_menu .cell>.button:not(.primary).menubutton{border:1px solid #939b9e}.eb .eb_menuezeile .menu_dropdown{border:1px solid #939b9e;border-radius:.25rem;padding:0.375rem 0.5rem 0.25rem;width:auto;height:1.75rem;font-size:0.875rem;line-height:1;color:#939b9e;background-color:#fff}.eb .eb_menuezeile .top_logo{width:auto;min-width:100px;max-width:150px;height:auto}.eb .eb_menuezeile #searchbar_toggler .fa-magnifying-glass{display:inline-block}.eb .eb_menuezeile #searchbar_toggler .fa-xmark{display:none}.eb .eb_menuezeile #searchbar_toggler.hover .fa-magnifying-glass{display:none}.eb .eb_menuezeile #searchbar_toggler.hover .fa-xmark{display:inline-block}.eb .eb_menuezeile .dropdown-pane:not(.simple_dropdown):not(.menu_dropdown){width:auto;background-color:transparent;padding:0.25rem 0 0;border:0 none}.eb .eb_menuezeile .dropdown-pane:not(.simple_dropdown):not(.menu_dropdown)#menu_searchbar{min-width:25vw}.eb .eb_menuezeile .dropdown-pane:not(.simple_dropdown):not(.menu_dropdown)#menu_searchbar .input-group{border:1px solid #939b9e;border-radius:.25rem}.eb .eb_menuezeile #menu_toggle[aria-expanded='true'] .fa-bars:before{content:"\f00d"}.student .eb .eb_menuezeile .top_logo{min-width:170px;max-width:180px}@media screen and (min-width: 80em){.top_logo,.sidebar.left,.full_width_content:not([class*="offset"]){margin-left:-0.9375rem}}@media screen and (min-width: 64em) and (max-width: 79.9375em){.sidebar.left .hpadding_15{padding-left:0}}#small_menu.dropdown-pane{position:relative;left:0 !important;width:100% !important;background-color:#fff;border:0 none;border-radius:0;padding:0;margin-bottom:-0.5rem;border-bottom:1px solid #d7dfe2}#small_menu.dropdown-pane .top-bar{background-color:#fff;max-height:0;overflow:hidden;-webkit-box-shadow:0 0 0 transparent;-moz-box-shadow:0 0 0 transparent;box-shadow:0 0 0 transparent;margin:0;padding:0}#small_menu.dropdown-pane .top-bar ul{width:100%;background-color:#fff;margin:0}#small_menu.dropdown-pane .top-bar ul li{width:100%;min-height:2rem;border-top:1px solid #d7dfe2}#small_menu.dropdown-pane .top-bar ul li.divider{display:none}#small_menu.dropdown-pane .top-bar ul li>*{width:100%}#small_menu.dropdown-pane .top-bar ul li>div{padding:0.25rem 0.9375rem;margin:0 !important}#small_menu.dropdown-pane .top-bar ul li>div.callout.secondary.atforium{border:0 none;padding:0.5rem 0.9375rem;border-radius:0}#small_menu.dropdown-pane .top-bar ul li>div.callout.secondary.atforium:before{left:auto;right:.5rem}#small_menu.dropdown-pane .top-bar ul li a{padding:0.5625rem 0.9375rem}#small_menu.dropdown-pane .top-bar ul li a:hover,#small_menu.dropdown-pane .top-bar ul li a:focus{color:#222 !important}#small_menu.dropdown-pane .top-bar ul li ul li a{padding-left:1.5rem}#small_menu.dropdown-pane .top-bar ul.cockpitmenu li a{border-bottom:0 none}#small_menu.dropdown-pane .top-bar ul.cockpitmenu li a:not(:hover):not(:focus){background-color:#fff}#small_menu.dropdown-pane .top-bar .input-group{width:100%;max-width:100%;padding:0}#small_menu.dropdown-pane .top-bar .input-group .input-group-field{max-width:calc(100% - 46px);padding-left:.9375rem;padding-right:.9375rem}#small_menu.dropdown-pane .top-bar .input-group .input-group-button{width:46px}#small_menu.dropdown-pane .top-bar .input-group .input-group-button a:hover,#small_menu.dropdown-pane .top-bar .input-group .input-group-button a:focus{color:#222 !important}#small_menu.dropdown-pane .top-bar .input-group .input-group-button input{margin:0}#small_menu.dropdown-pane.is-open .top-bar{max-height:calc(100vh - 2.75rem);-webkit-transition:max-height 0.5s ease-out;transition:max-height 1s ease-out;overflow:hidden}#small_menu .top-bar ul li ul li a{padding-left:1.5rem}.input-group-button a.button .fa{padding-top:10px}.eb .input-group a.button .fa{padding-top:0}.eb .input-group a.button .fa+span{margin-left:0.25em}.fa-light:not(.fa-2x):not(.fa-3x):not(.fa-xl):not(.fs14){font-size:1rem}.button .fa-light{font-size:inherit !important}h1 .fa-light,.h1 .fa-light,h2 .fa-light,.h2 .fa-light,h3 .fa-light,.h3 .fa-light{font-size:inherit !important;line-height:inherit}.block_unit{margin:1rem 0 1.5rem}.headerbuttoncell .grid-x.gwo_login_menu{justify-content:space-between}.headerbuttoncell .grid-x.gwo_login_menu>.cell{padding-left:0.5rem;padding-right:0.5rem}@media screen and (max-width: 63.99875em){.eb .eb_menuezeile>.grid-container>.grid-x{align-items:center}.eb_menuezeile .grid-padding-x .grid-padding-x{margin-left:-0.5rem;margin-right:0}.eb_menuezeile .grid-padding-x .grid-padding-x>.cell:not(.ste_header_titel):not(.ste_header_rueck){padding-left:.5rem}.eb_menuezeile .grid-padding-x .grid-padding-x>.cell{padding-right:.5rem}.eb_menuezeile .top_logo{max-width:120px}.eb_menuezeile #langmenu{min-width:4rem}.eb_menuezeile #langmenu>li>a{min-width:4rem}.eb_menuezeile #langmenu>li>a span.show-for-medium{display:none}#small_menu.dropdown-pane .top-bar{flex-wrap:wrap}ul.cockpitmenu li.cur a,ul.cockpitmenu li.cur span{border-radius:0}}#smartbanner .sb-container{position:relative}.headingsteuerfall{margin-top:.75rem;margin-bottom:-.5rem;align-items:start}.headingsteuerfall .header_erstattung{margin-bottom:0;margin-right:-0.5rem}.headingsteuerfall #div_header.h4{font-weight:normal}ul.taxmenu,ul.taxmenu ul,ul.cockpitmenu,ul.cockpitmenu ul{list-style-type:none;margin-left:0}ul.cockpitmenu li.cur a,ul.cockpitmenu li.cur span{border-radius:.25rem}ul.taxmenu li.divider,ul.cockpitmenu li.divider{display:none}ul.taxmenu li,ul.cockpitmenu li{width:100%;margin:1px 0}ul.taxmenu li.cur,ul.cockpitmenu li.cur{font-weight:500}ul.taxmenu li.cur a,ul.taxmenu li.cur span,ul.cockpitmenu li.cur a,ul.cockpitmenu li.cur span{background-color:var(--newsbg)}ul.taxmenu li:not(.cur):not(.errorline)>a,ul.taxmenu li:not(.cur):not(.errorline)>span,ul.cockpitmenu li:not(.cur):not(.errorline)>a,ul.cockpitmenu li:not(.cur):not(.errorline)>span{background-color:#fff}ul.taxmenu li>a,ul.taxmenu li>.clearfix>a,ul.taxmenu li>span,ul.taxmenu li>.menu_addon,ul.cockpitmenu li>a,ul.cockpitmenu li>.clearfix>a,ul.cockpitmenu li>span,ul.cockpitmenu li>.menu_addon{padding:.75rem .9375rem .5rem;display:inline-block;width:100%;min-height:2.375rem;line-height:1;font-weight:400}ul.taxmenu li>a:not(.previewbox):before,ul.taxmenu li>a:after,ul.taxmenu li>.clearfix>a:not(.previewbox):before,ul.taxmenu li>.clearfix>a:after,ul.taxmenu li>span:not(.previewbox):before,ul.taxmenu li>span:after,ul.taxmenu li>.menu_addon:not(.previewbox):before,ul.taxmenu li>.menu_addon:after,ul.cockpitmenu li>a:not(.previewbox):before,ul.cockpitmenu li>a:after,ul.cockpitmenu li>.clearfix>a:not(.previewbox):before,ul.cockpitmenu li>.clearfix>a:after,ul.cockpitmenu li>span:not(.previewbox):before,ul.cockpitmenu li>span:after,ul.cockpitmenu li>.menu_addon:not(.previewbox):before,ul.cockpitmenu li>.menu_addon:after{font-family:'FontAwesomePro';font-weight:300;font-size:0.75rem;-moz-osx-font-smoothing:grayscale;-webkit-font-smoothing:antialiased;display:inline-block;font-style:normal;font-variant:normal;text-rendering:auto;line-height:1;margin-right:.5em;min-width:.75rem}ul.taxmenu li a,ul.taxmenu li a:hover,ul.taxmenu li a:focus,ul.cockpitmenu li a,ul.cockpitmenu li a:hover,ul.cockpitmenu li a:focus{text-decoration:none !important}ul.taxmenu li a:focus,ul.cockpitmenu li a:focus{box-shadow:inset 0 0 0 1px var(--primary_bg)}ul.taxmenu li a:not(.link_normal),ul.taxmenu li span:not(.link_normal),ul.cockpitmenu li a:not(.link_normal),ul.cockpitmenu li span:not(.link_normal){color:#222}ul.taxmenu li a:not(.link_normal).arrow:after,ul.taxmenu li span:not(.link_normal).arrow:after,ul.cockpitmenu li a:not(.link_normal).arrow:after,ul.cockpitmenu li span:not(.link_normal).arrow:after{content:'\f078';float:right;transition:transform 0.2s ease}ul.taxmenu li a:not(.link_normal).arrow.hover:after,ul.taxmenu li span:not(.link_normal).arrow.hover:after,ul.cockpitmenu li a:not(.link_normal).arrow.hover:after,ul.cockpitmenu li span:not(.link_normal).arrow.hover:after{transform:rotate(180deg)}ul.taxmenu li a.link_normal>.fa-light,ul.taxmenu li span.link_normal>.fa-light,ul.cockpitmenu li a.link_normal>.fa-light,ul.cockpitmenu li span.link_normal>.fa-light{min-width:1.5rem}ul.taxmenu li>ul>li>a,ul.taxmenu li>ul>li>span,ul.cockpitmenu li>ul>li>a,ul.cockpitmenu li>ul>li>span{padding-left:1.75rem}ul.taxmenu li>ul>li>ul>li>a,ul.taxmenu li>ul>li>ul>li>span,ul.cockpitmenu li>ul>li>ul>li>a,ul.cockpitmenu li>ul>li>ul>li>span{padding-left:2.5rem}ul.taxmenu li>ul>li>ul>li>ul>li>a,ul.taxmenu li>ul>li>ul>li>ul>li>span,ul.cockpitmenu li>ul>li>ul>li>ul>li>a,ul.cockpitmenu li>ul>li>ul>li>ul>li>span{padding-left:3.25rem}ul.taxmenu li .fa,ul.taxmenu li .fa-light,ul.cockpitmenu li .fa,ul.cockpitmenu li .fa-light{min-width:1.125rem}ul.taxmenu ol,ul.taxmenu ul,ul.cockpitmenu ol,ul.cockpitmenu ul{margin-left:0}ul.taxmenu .eingabe_forium_menu>li:not(.atforium)>a,ul.cockpitmenu .eingabe_forium_menu>li:not(.atforium)>a{padding:.5rem 0 .25rem;font-weight:normal;min-height:1.875rem}ul.taxmenu .dropdown-pane,ul.cockpitmenu .dropdown-pane{position:relative;border:0 none;padding:0 0 1rem;width:100%}ul.taxmenu #a_datenabruf_link,ul.cockpitmenu #a_datenabruf_link{display:flex;flex-direction:row;justify-content:space-between}ul.taxmenu span.freischaltcodebutton,ul.cockpitmenu span.freischaltcodebutton{padding:0 .5rem 0 .25rem;color:#df6f00;background-color:transparent}ul.taxmenu li.menuheadline a,ul.taxmenu li.menuheadline span{font-weight:500}ul.taxmenu li.menuheadline.cur a,ul.taxmenu li.menuheadline.cur span{background-color:var(--newsbg)}ul.taxmenu li.errorline a,ul.taxmenu li.errorline span{background-color:transparent;font-weight:500;border-radius:.25rem;margin-bottom:1px}ul.taxmenu li.errorline a.hinweismeldung,ul.taxmenu li.errorline 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.openmenubutton{position:absolute;z-index:10;left:1.125rem;bottom:-.25rem}.off-canvas{position:absolute;height:100%}.off-canvas-content{flex:1;position:relative;padding:0 0.9375rem 1rem;-webkit-transition:-webkit-transform 0.3s ease;transition:-webkit-transform 0.3s ease;transition:transform 0.3s ease;transition:transform 0.3s ease, -webkit-transform 0.3s ease}.off-canvas-content>.maincontent>.grid-padding-x{margin-left:-.9375rem;margin-right:-.9375rem}.js-off-canvas-overlay{z-index:950;background:rgba(255,255,255,0.75)}@media screen and (max-width: 63.9988em){.position-left.reveal-for-large ~ .off-canvas-content{margin-left:0;padding-left:0}.position-left.reveal-for-large ~ .off-canvas-content.is-open-left,.position-left.reveal-for-large ~ .off-canvas-content.is-open-left.has-transition-overlap{margin-left:1rem;overflow-y:hidden}}@media screen and (max-width: 39.9375em){.eb .eb_menuezeile .openmenubutton{left:.75rem}}@media print, screen and (min-width: 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