/* responsive zeugs  */










/* @media only screen and (max-width: 945px) { */
/* @media only screen and (max-width: 1024px) { */
 @media only screen and (max-width: 990px) { 



.nurmobile {
	position:static;
	}
.nurdesktop {
	position:absolute;
	left:-6000px;
	top:-6000px;
	}

body {
	font-size:40px;
  background-color: #ffffff;
	}

div#mitte {
	margin-top:0px;
	border:none;
	}



div#toggle_vp,div#acceptcookies {
	font-size:60%;
	}	

h1.h1_3i {
	margin-left:0px;
	padding-left:0px;
	padding-top:0px;
	min-height:25px;
	font-size:50px;
	background-image:none;
	background-repeat:no-repeat;
	background-position:0px 0px;
	}

	
h2.h2_zusammenfassung_3i {
	padding-left:0px;
	min-height:1.5em;
	line-height:1.5em;
	font-size:50px;
	background-color:#ffffff;
	/*  color:#ff0000; */
	margin-top:30px;
	margin-bottom:40px;
	}	

h1.h1_3i, {
	min-height:1.5em;
	line-height:1.5em;
	}	

h2.h2_zusammenfassung_3i {
	min-height:1.2em;
	line-height:1.2em;
	}

span.span_einausklapp {
	border:2px solid #999999;
	}

span.span_einausklapp:hover{
	border:2px solid #ff0000;
	}


div.verlaufdiv {
		margin-left:0px;
		margin-top:45px;
		margin-bottom:45px;
		max-width:none;
		margin-right:10px;
		font-size:25px;
		}

div.verlaufdiv h2 {
		padding-left:0px ;
		}
img.verlauficon {
	position:absolute;
	left:-6000px;	
	top:-6000px;	
	}


div.verlaufdetail {
    padding-left: 47px;
}

div.error	{	
		margin-top:10px;
		background-image:none;
		min-height:1.3em;
		line-height:1.3em;
		height:auto;
		margin-left: 0px;
    margin-right: 0px;
    padding:5px;
		border: 2px solid #e20613;
		max-width:none;
		font-size:40px;
		}

ul {
    margin: 20px 35px;
    padding: 0;
}

div.einleitung,div.anzeigehilfe,div.vieinfo,div.buttonleiste,div.datum_3i,div.merkblattheader,	div.infoblatt_text_3i,div.infoblatt_einleitungstext_3i,div.infoblatt_ueberschrift_3i,div.infoblatt_adresse_3i,div.infoblatt_impressum_3i,div.infoblatt_disclaimer_3i	 {
	padding-left:0px;
	}


div.einleitung,div.anzeigehilfe,div.vieinfo {
	padding-right:10px;
	max-width:none;
	font-size:40px;
	}

div.anzeigehilfe p, div.vieinfo p {
    padding-right: 0px;
}

div.vieinfo,div.zwischentext {
	line-height:130%;
	}

div.expert_fortschritt_text_5,div.expert_fortschritt_text_5 {
	font-size:30px;
	}


div.expert_fortschritt_prozent_5,div.expert_fortschritt_prozent_6 {
 	font-size:30px;
	padding-top:0px;
	}

div.expert_fortschritt_aussen_5,div.expert_fortschritt_aussen_6,div.expert_fortschritt_aussen_99 {
	margin-left:0px;
	margin-bottom:40px;
	position:absolute;
	left:-6000px;
	top:-6000px;
	}

div.formularbaustein {
   margin-left: 0px;
   padding-right: 10px; 
   max-width:none;
	}

legend {
	font-size:50px;	
	}

div.radioinputfragetext{
		font-size:40px;
		max-width:97%;
		}

div.radioinputfrage select{
		font-size:40px;
		max-width:90%;
		padding-bottom:5px;
		padding-top:5px;
		margin-left:15px;
		}

option {
		padding-bottom:5px;
		padding-top:5px;
	}

div.radioinputfrage,div.checkboxinputfrage{
		margin-left:10px;
		text-indent:-15px;
		margin-bottom:10px;
		font-size:40px;
		}

div.buttonleiste {
	background-color:#ffffff;
	}	

div.buttonleiste input{
	margin-bottom:10px;
	}	


div#logoleiste_3i,div#logoleiste_3i_mobile {
  padding-left: 0px;
  /* margin-left: 20px; */
	min-height:none;
  padding-top: 29px;
  margin-bottom:50px !important;
  border-top:1px solid #999999;
	}

div.tools {
	position:absolute;
	left:-6000px;
	top:-6000px;
	}


div.radioinmatrix_3i {	
	border:none;
	width:30%;
	min-height:50px;
	line-height:50px;
	margin-left:0px;
	text-indent:0px;
	padding:5px;
	padding-top:6px;
	padding-left:0px;
	}

div.radioinmatrix_3i input{	
	margin-top:20px;
	}


input#eingabefeld {
	border:2px solid #b3b3b3;
	font-size:50px;
	padding-top:7px;
	margin-left:15px;
	}
textarea {
	border:2px solid #b3b3b3;
	max-width:90%;
	font-size: 50px;
	padding:5px;
	}


td.matrix_td input{
	width:3em;	
	height:3em;	
	}

.matrix_td input {
	position:absolute;
	left:-6000px;
	top:-6000px;
	}

div.zwischentext {
		margin-left:0px;
		}

div#header_mobile {
	background-color:#f2f2f2;
	}

div#header_aussen {
	background-color:#304c59;
	min-height:90px;
	}


div.header_innen {
	max-width:100%;
	padding-left:0px;
	padding-right:0px;
	margin-right:0px;
	margin-left:0px;;
	margin-bottom:60px;
	}


div#header_mobile_links,div#header_mobile_mitte,div#header_mobile_rechts {
	float:left;
	width:33%;
	text-align:center;
	}
div#header_mobile_rechts {
	text-align:right;
	}
div#header_mobile_rechts a{
	text-decoration:none;
	border-bottom:none;
	}

img#logo_wko {
    float: left;
    margin-left: 15px;
    margin-top: 20px;
    max-height:80px;
}

div#header_bild {
	margin-left:0px;	
	}



img#logo_wko_mobile {
	max-height:60px;
	padding-top:20px;
	padding-bottom:20px;
	}

img#logo_impressum_mobile {
	max-height:60px;
	padding-top:20px;
	margin-right:20px;
	}

img.sm_aktivierer {
	height:40px;
	}


div#header_rot {
	background-color:#ff0000;
	height:6px;
	min-height:6px;
	}
	
input.senden {
	font-size:50px;
	/* font-size:90%;
 */
	/*padding-top:5px;
	padding-bottom:0px; */
  border: 2px solid #e20613;
	}	



div.infoblatt_text_3i,div.infoblatt_einleitungstext_3i,div.infoblatt_ueberschrift_3i,div.infoblatt_adresse_3i,div.infoblatt_impressum_3i,div.infoblatt_disclaimer_3i {
	padding-right:15px;
	}

div.merkblatt {
	margin-right: 10px;
	max-width:none;
	}
	
div.merkblatt img {
	max-width:45%;
	max-height:auto;
	margin-top:10px;
	}

div#mitrahmen_3i {
	border-top:0px solid #dddddd;
	border-left:50px solid #ffffff;
	border-right:50px solid #ffffff;
	}

div.einleitung p{
	padding-right:10px;
	}


div.infoblatt_text_3i p, div.infoblatt_einleitungstext_3i p, div.infoblatt_ueberschrift_3i p, div.infoblatt_adresse_3i p, div.infoblatt_impressum_3i p, div.infoblatt_disclaimer_3i p {
    padding-right: 10px;
}

div.infoblatt_ueberschrift_3i,div.infoblatt_adresse_3i {
   margin-bottom: 30px;
   margin-top: 30px;
	}

div.datum_3i {
   margin-top: 40px;
	}

textarea {
	max-width:95%;
	width:95%;
	}

table.matrix_table {
	max-width:98%;
	width:98%;
	}

th.matrix_th {
	font-size:30px;
	text-align:center;
	}			


td.matrix_td {
	vertical-align:bottom;
	}

td.matrix_td_desc {
	font-size:30px;
	vertical-align:bottom;
	padding-bottom:20px;
	}

td.matrix_td,td.matrix_td_desc  {
	border-top:2px solid #666666;
	}


div.radioinputfrage {
	position:static !important;
	}

div.formularbaustein {
	height:auto !important;
	min-height:auto !important;
	}

div.formularbaustein {
	background-image:none !important;
	}

span.span_einausklapp {
    padding-left: 7px;
    padding-right: 7px;
}



div#header_logo {
    min-height: 80px;
		height:auto;
    padding-left: 0;
    padding-right: 10px;
}

div#header_logo_mobile {
	height:60px;
	min-height:60px;
	background-color:#ffffff;
	padding-top:39px;
	padding-bottom:51px;
	vertical-align:baseline;
	}	

img#icon_ratgeber_mobile {
	margin-left:21px;
	float:left;
	height:58px;
	}

div#icon_ratgeber_text {
	margin-top:26px;
	margin-left:20px;
	font-size:60px; 
	}

div#icon_ratgeber_text_mobile {
	margin-top:38px;
	margin-left:15px;
	height:21px;
	min-height:21px;
	line-height:21px;
	text-transform:uppercase;
	font-size:40px;
	float:left;
	vertical-align:bottom;
	}

div#logoleiste_3i {
  padding-bottom: 20px;
	}

div.logoleiste_3i_einzel {
	float:none;
	margin-left:0px !important;
	margin-right:0px  !important;
	margin-top:10px  !important;
	margin-bottom:10px  !important;
	text-align:left !important;
	}


div,p,h1,h2,h3,label {
	word-wrap:break-word;
	}

input[type=checkbox]:not(old),
input[type=radio   ]:not(old){
  /* width     : 2em;   */
  /* width     : 0em;  */
  margin    : 0;
  padding   : 0;
  font-size : 1em;
  opacity   : 0;
}

input[type=checkbox]:not(old) + label,
input[type=radio   ]:not(old) + label{
  display      : inline-block;
  /* margin-left  : -2.0em; */
  line-height  : 1.5em; 
}

input[type=checkbox]:not(old) + label > span,
input[type=radio   ]:not(old) + label > span{
  display          : inline-block;
  width            : 0.875em;
  height           : 0.875em;
  margin           : 0.25em 0.5em 0.35em 0.2em;
  border           : 0.0625em solid #304c59;
  border-radius    : 0.025em;
 	/*
  background       : rgb(224,224,224);
  background-image :    -moz-linear-gradient(rgb(240,240,240),rgb(224,224,224));
  background-image :     -ms-linear-gradient(rgb(240,240,240),rgb(224,224,224));
  background-image :      -o-linear-gradient(rgb(240,240,240),rgb(224,224,224));
  background-image : -webkit-linear-gradient(rgb(240,240,240),rgb(224,224,224));
  background-image :         linear-gradient(rgb(240,240,240),rgb(224,224,224));
  */
  vertical-align   : bottom;
  
}

input[type=radio   ]:not(old) + label > span {
  margin           : 0.25em 0.5em 0.35em 0.4em;
	}

input[type=radio   ]:not(old) + label > span{
  border-radius    : 0.50em;
}



input[type=checkbox]:not(old):checked + label > span,
input[type=radio   ]:not(old):checked + label > span{
  /*
  background-image :    -moz-linear-gradient(rgb(224,224,224),rgb(240,240,240));
  background-image :     -ms-linear-gradient(rgb(224,224,224),rgb(240,240,240));
  background-image :      -o-linear-gradient(rgb(224,224,224),rgb(240,240,240));
  background-image : -webkit-linear-gradient(rgb(224,224,224),rgb(240,240,240));
  background-image :         linear-gradient(rgb(224,224,224),rgb(240,240,240));
  */
}

input[type=checkbox]:not(old):checked + label > span:before{
  content     : '\2714';
  display     : block;
  width       : 1em;
  color       : #304C59;
  font-size   : 0.875em;
  line-height : 1em;
  text-align  : center;
  /*  text-shadow : 0 0 0.0714em rgb(115,153,77); */
  font-weight : bold;
  padding   : 4px;
  margin-left:3px;
  margin-top:-2px;
}

input[type=radio]:not(old):checked + label > span > span{
  display          : block;
  width            : 0.52em;
  height           : 0.52em;
  margin           : 0.125em;
  border           : 0.0625em solid rgb(33,33,33);
  border-radius    : 0.35em;
  background       : rgb(55,55,55);
  background-image :    -moz-linear-gradient(rgb(100,100,100),rgb(44,44,44));
  background-image :     -ms-linear-gradient(rgb(100,100,100),rgb(44,44,44));
  background-image :      -o-linear-gradient(rgb(100,100,100),rgb(44,44,44));
  background-image : -webkit-linear-gradient(rgb(100,100,100),rgb(44,44,44));
  background-image :         linear-gradient(rgb(100,100,100),rgb(44,44,44));
}

img.inputfrage_infoi,img.hinweisicon {
		height:40px;
		width:40px;
		}

img.radioimagevertikal {
	max-width:100%;
	margin-top:30px;
	}

div.checkboxinputfrage,div.radioinputfrage {
    max-width: 940px;
    white-space: nowrap;
    border-bottom: 2px solid #cccccc;
}

div.radioinputfrage label, div.checkboxinputfrage label{
    max-width: 90%;
    vertical-align: middle;
    white-space: pre-wrap;
    font-size:40px;
		}

.radioinmatrix_hidden_3i {	
	position:static;
	color:#ffffff;
	}
	
div.radioinmatrix_labelhidden_3i {
	position:absolute;
	left:-6000px;
	top:-6000px;
	}

div.radioinmatrix_zeilenheader_3i {	
	padding-top:19px;
	}

div.radioinmatrix_spaltenheader_3i {
  font-size: 30px;
}

span#acceptcookies_x {
	padding-left:7px;
	padding-right:7px;
	}

div.expert_fortschritt_balken_6 {
    padding-top: 14px;
    background-color:#ffffff;
}

div#toggle_vp {
	position:static;
	}

div.expert_fortschritt_aussen_6 {
    max-width: 600px;
    width: 600px;
}

div.expert_fortschritt_text_6 {
	width:700px;;
	min-width:700px;
	/* background-color:#ff0000;*/
	
		}

iframe#iframe_rkpflicht_betriebsname_3i,iframe#iframe_rkpflicht_rechnerrkpflicht_3i {
	max-width:900px;
	height:500px;
	}

iframe#iframe_rkpflicht_umsatz_3i {
	max-width:900px;
	height:1000px;
	}

iframe#iframe_lkw_kalender_3i {
	max-width:850px;
	height:400px;
	}


iframe#iframe_eb-3_rechner_3i,iframe#iframe_eb-rechnungsempfaenger_rechner_3i {
	max-width:850px;
	height:850px;
	}

iframe#iframe_kbg_rechner-2_3i {
	max-width:850px;
	height:600px;
	}

iframe#iframe_kbg_rechner_3i {
	max-width:850px;
	height:900px;
	}

div#teilen_socialmedia {
	padding-left:0px;
	padding-top:100px; 
	margin-top:100px;
  font-size: 26px;
  }

div#teilen_socialmedia p {
	font-size:25px;
	}



div.wiederaufruftext_3i {	
	margin-left:0px;
	}

div#disclaimer_3i {
    font-size: 26px;
    margin-bottom: 0;
    margin-top: 15px;
		padding:15px;
    text-align: left;
    line-height:150%px;
}

div#disclaimer_center_3i {
	width:auto;
	margin-left:0px;
	margin-right:0px;
	padding-left:35px;
	}


input,button {
	-webkit-appearance:none;
	-moz-appearance:none;
	appearance:none;
	}

	
}


@media only screen and (max-width: 1000px) { 
 	iframe#iframe_zischenspeichern {
 		height:1000px;
 		}
 
}



 @media only screen and (max-width: 600px) { 
	div#icon_ratgeber_text {
		 margin-top:0px;
		 font-size:40px;
		}
	}


 @media only screen and (max-width: 768px) { 
	img.bild_einleitung_3i {
		position:absolute;
		left:-6000px;
		top:-6000px;
		}
	}