/* Standard-CSS für www.steuerberater.eu Version 3.0 */
/* Wichtige Farben
dunkelblau = 		#3A6594
weissblau = 		#F1F5FA
*/
html, body {
	background: #EAF2FA url(page_bg.gif) repeat-y;
	font-size: 11px;
}

html, body, div, p, h1, h2, h3, ul, ol, span, a, table, td, form, img, li {
	margin: 0;
	padding: 0;
	font-family: Verdana, Geneva, Arial, Helvetica, "Courier New", Courier, monospace;
}

a {
	text-decoration: underline;
}

a:link {
	color: #3434C4;
}

a:visited {
	color: #333;
}

a:hover {
	color: #f60;
}

a:active {
	color: #f60;
}

.c {
	clear: both;
}

.center {
	text-align: center;
}

.centerkl {
	text-align: center;
	font-size: 0.7em;
}

.red {
	color: #f00;
}

img {
	border: 0;
}
.kostenlosbild{
	text-align: right;
}

.klein {
<!--	font-size: 0.8em;-->
}

.right {
	text-align: right;
}

.top {
	vertical-align: top;
}

.hervorgehoben {
	color: #C6111A;
	font-weight: bolder;
}

#header {
	height: 84px;
	background: #45459A;
}
#headerleiste{
	background: url(header_leiste.gif) repeat-x;
	height: 24px;
}
#roundy{
	background: url(roundy.gif) no-repeat;
	position: absolute;
	top: 109px;
	left: 159px;
	width: 24px;
	height: 24px;
}
#ueberschrift{
	position: absolute;
	top: 90px;
	left: 30px;
	font-size: 11px;
	font-weight: bold;
}
#kontakt {
	position: absolute;
	top: 64px;	
	right: 110px;
}
#kontakt #kontaktnavi li {
	list-style: none;
	float:left;
	margin: 0px 20px 0px 0px;
}
#kontakt #kontaktnavi li a.weiss, #kontakt #kontaktnavi li a.weiss:link, #kontakt #kontaktnavi li a.weiss:active{
	text-decoration: none;
	color:#fff;
	font-weight: bold;
	font-size: 11px;
}
#kontakt #kontaktnavi li a.weiss:hover{
	color:#000;
}
a.startseiteflaggen, a.startseiteflaggen:link, a.startseiteflaggen:active{
	align: center;
}
#sprachen{
	position: absolute;
	top: 90px;
	right: 10px;
	}
#sprachen #sprachennavi li {
	list-style: none;
	float:left;
	margin: 0 10px 0 0;
}
#sprachen #sprachennavi a.dunkelblau, #sprachen #sprachennavi a.dunkelblau:link, #sprachen #sprachennavi a.dunkelblau:active{
text-decoration: none;
	color:#45459A;
	font-weight: bold;
	font-size: 11px;
}
#sprachen #sprachennavi a.dunkelblau:hover{
	color: #fff;
}

#ornament{
	position:absolute;
	top: 0px;
	right: 0px;
	width: 102px;
	height: 83px;
	background: url(ornament.gif);
}
h1 {
	color: #000;
	text-transform: uppercase;
	margin: 0 0 0 0px;
	font: Verdana, Geneva, Arial, Helvetica, sans-serif;
	letter-spacing: 0.1em;
}
h3{
	font-size: 15px;
}

/* Start der Layoutabelle */
#layout {
	margin: 0 0 0 0;
	position: absolute;
	width: 100%;
	top: 107px;
	left: 0;
}

/* Navi */
#layout #navi {
	width: 20%;
}

#layout #navi ul {
	list-style-type: none;
	border-bottom: 1px solid #537CA6;
	width: 159px;
	font-size: 11px;
	font-weight: bold;
	font: Verdana, Geneva, Arial, Tahoma,  Helvetica, sans-serif;
}

#layout #navi ul li{
	width: 159px;
}

#layout #navi ul a {
	background: url(links_bg.gif) repeat-x;
	text-decoration: none;
	height: 16px;
	display: block;
	padding: 5px 0 2px 4px;
}

/* Unterpunkte */

#layout #navi ul ul li {
	margin-bottom: 0px;
}

#layout #navi ul ul a {
	font-size: 11px;
	height: 11 px;
	background: #C5DEF9;
	padding-left: 8px;
	color: #45459A;
}

#layout #navi ul a b, #layout #navi ul ul a b {
}

#layout #navi ul a.hl {
	background: #8AB4E2 url(ul_li_hover.gif) repeat-x;
	color: #45459A;
	font-weight: bold;
}

#layout #navi ul a.hl:link {
	color: #45459A;
}

#layout #navi ul a.hl:visited {
	color: #45459A;
}

#layout #navi ul a.hl:hover {
	color: #000;
}

#layout #navi ul a.hl:active {
	color: #000;
}


#layout #navi ul ul a.hl {
background: #A9CEF5;
color: #ffff00;
}


html>body #layout #navi ul a {
<!--	height: 15px;-->
}

#layout #navi ul a:link {
	color: #45459A;
}

#layout #navi ul a:visited {
	color: #45459A;
}

#layout #navi ul a:hover {
background: #83B4EB url(ul_li_hover.gif) repeat-x;
}

#layout #navi ul a:active {
background: #83B4EB;
color: #000;
}


#layout #navi ul ul a:link {
	color: #45459A;
}

#layout #navi ul ul a:visited {
	color: #45459A;
}

#layout #navi ul ul a:hover {
background: #A9CEF5 url(submenu_pfeil2.gif) no-repeat;
}

#layout #navi ul ul a:active {
	background: #A9CEF5 url(submenu_pfeil2.gif) no-repeat;
	color: #ffff00;
}

#layout #navi #disclaimer {
	font-size: 10px;
	color: #fff;
	position: relative;
	top: 20px;
	left: 0;
	padding: 3px;
	width: 153px;
	height: 40px;
	background: #A0C3EA;
	
}

/* / Navi */
/* Content */
#layout #content {
	position: absolute;
	left: 170px;
	padding-top: 10px;
	width: 550px;
}

#layout #content p{
	margin-bottom: 20px;
	text-align: left;
	font-size: 11px;
}
#layout #content a{
	font-weight: bold;
}
#layout #content #startseite{
margin-left: 0px;
padding-left: 0px;
}

#layout #content h2 {
	font-size: 15px;
	font-weight: bolder;
	margin: 10px 30px 10px 12px;
	color: #45459A;
	border-bottom: 1px dotted #45459A;
	width: 550px;
}

#layout #content h2 #flagge{
	border: 2px solid #C5DEF9; 
	float: bottom;
	margin-right: 4px;
}

#layout #content h3 {
	font-size: 13px;
	color: #45459A;
	margin-left: 10px;
	margin-bottom: 10px;
	margin-top: 15px;
	width: 550px
}
#layout #content h4{
	font-size: 11px;
	color: #AAA;
	margin-bottom: 0;
	margin-left: 10px;
}
#layout #content h5{
	font-size: 12px;
	color: #333;
	margin-bottom: 0;
	margin-left: 10px;
	border: 1px solid #AAA;
	width: 550px;
	padding: 3px 3px 3px 3px;
}


#layout #content ul, #layout #content ol {

 margin-left: 60px;
 margin-top: 20;
}

#layout #content ul li, #layout #content ol li {
	width: 500px;
	margin-bottom: 5px;
}

/*#layout #content #award {
	background: url(emedia_award.gif) no-repeat;
	margin: -9px 1px 1px 1px;
	font-size: 0.8em;
	width: 230px;
	height: 74px;
	padding-top: 12px;
}*/

#layout #content #award {
	margin: -9px 1px 1px 1px;
}

#layout #content .erklaerung{
	font-size: 10px;
	margin:  0px 10px 10px 10px;
	color: #777;
	}

#layout #content .nachoben{
	font-size: 10px;
	margin:  0px 10px 30px 10px;
	color: #777;
	text-align: center;
	font-weight: bold;
	}
#layout #content .incwerbung{
text-align: center;
margin: 40px 40px 40px 40px;
	}
#layout #content #keineintrag{
border: 1px solid #DDD;
padding: 5px 5px 5px 5px;
}
#layout #content h2 .imagebild{
	margin-right: 5px;
}

#layout #content .PhorumListTable{
	border: 1px solid #45459A;
	margin: 4px 4px 4px 4px;
}
#layout #content .PhorumListTable td{
		padding: 4px 4px 4px 4px;
}

/* Bestellungs-Popups */
html .popup, body .popup {
	background-image: none;
	background: #fff ;
	margin 0;
	padding 0;
	height: 100%;
}

.popup h1 {
	background: #3A6594;
	color: #fff;
	font-weight: bold;
	margin: 0;
	padding: 5px 0 5px 12px;
}

.popup h2 {
	background: #A0C3EA;
	margin: 0;
	padding: 10px 10px 10px 10px;
	color: #45459A;
	font-size: 15px;
	border-bottom: 1px solid #45459A;
}
.popup a.closewindow{
	font-weight: bold;
	text-decoration: none;
	border: 1px solid #A0C3EA;
	display: block;
}
.popup .center{
	text-align: center;
}


.popup p, .popup ul {
	margin: 10px 10px 10px 12px;
<!--	font-size: 0.8em;-->
<!--	line-height: 1.2em;-->
}

.popup ul {
	margin: 10px 0 10px 35px;
}

.popup .adresse{
	font-size: 10px;
	margin:  30px 10px 30px 10px;
	color: #777;
	}

/* Preistabelle */
#preistabelle {
	margin-left: 10px;
	background: #5A8DC6;
}

#preistabelle td {
	padding: 6px;
	border-collapse: collapse;
	background: #fff;
}

#preistabelle td a{
	font-weight:bold;
	text-decoration: none;
}
#preistabelle td a:hover{
	text-decoration: underline;
}

/* Formatierung für die Verzeichniseinträge */
/* Liste der Verzeichniseinträge */
#layout #content #anbieterliste{
width=100%;
}
#layout #content #anbieterliste ul{
}

#layout #content #anbieterliste li {
	list-style: none;
	font-size: 11px;
	margin: 10px 0 10px 0;
}
#layout #content #anbieterliste li a {
font-weight: bold;
}

#layout #content #anbieterliste li a.vip {
	font-weight: bold;
}

#layout #content .texttable {
	border: 1px solid #A0C3EA;
	background: #fff;
	margin: 0 10px 10px 10px;
	width: 580px;
}

#layout #content .texttable .text, #layout #content .texttable .profil {
	font-size: 11px;
	padding: 5px 10px 10px 10px;
}

#layout #content .texttable .header {
	background: #DFEDFC;
	padding: 4px 4px 4px 4px;
	font-size: 12px;
}

/* Tabelle für die Anbieterbestellung + Verezeichniseintrags-Bestellung + Toplistung + Tipps & Trick + Email + Webweiterleitung */
#layout #content #anbieterbestellung, #layout #content #verzeichniseintrag, #layout #content #hervorhebung, #layout #content #toplistung, #layout #content #tippstricks, #layout #content #emailwww {

	border: 1px solid #A0C3EA;
	margin: 0 auto;
	background: #fff;
}
#layout #content #verzeichniseintrag p{
		
}

#layout #content #anbieterbestellung td, #layout #content #verzeichniseintrag td, #layout #content #hervorhebung td, #layout #content #toplistung td, #layout #content #tippstricks td, #layout #content #emailwww td {
	padding: 6px;
	border: 1px solid #A0C3EA;
	border-collapse: collapse;
	background: #fff;
}

#layout #content #anbieterbestellung td .input, #layout #content #verzeichniseintrag td .input, #layout #content #hervorhebung td .input, #layout #content #toplistung td .input, #layout #content #tippstricks td .input, #layout #content #emailwww td .input {
<!--	width: 250px;-->
}

#layout #content #anbieterbestellung td textarea, #layout #content #verzeichniseintrag td textarea, #layout #content #hervorhebung td textarea, #layout #content #toplistung td textarea, #layout #content #tippstricks td textarea, #layout #content #emailwww td textarea {
<!--	width: 80%;-->
}

#layout #content #anbieterbestellung .eintrag, #layout #content #verzeichniseintrag .eintrag, #layout #content #hervorhebung .eintrag, #layout #content #toplistung .eintrag, #layout #content #tippstricks .eintrag, #layout #content #emailwww .eintrag {
	background: #D5E6F9;
}

#layout #content #anbieterbestellung td .klein, #layout #content #verzeichniseintrag td .klein, #layout #content #hervorhebung td .klein, #layout #content #toplistung td .klein, #layout #content #tippstricks td .klein, #layout #content #emailwww td .klein {
<!--	font-size: 0.85em;-->
}

/* NEues Bestellübersichts Tabellen Ding */
#layout #content #bestellenNEU {
	width: 587px;
	background: #A0C3EA;
}

#layout #content #bestellenNEU td {
	background: #FFF;
	padding: 4px;
}
#layout #content #bestellenNEU th {
	background: #A0C3EA;
	font-size: 12px;
	padding: 4px;
}
#layout #content #bestellenNEU .eintrag {
	background: #DFEAF7;
}
#layout #content #bestellenNEU .erklaerung {
color:#666;
text-align: center;
}
#layout #content #bestellenNEU td a{
	font-weight:bold;
	text-decoration: none;
}
#layout #content #bestellenNEU td a:hover{
	text-decoration: underline;
}
#layout #content #lifehelper{
	margin:  0 10px 10px 10px;
}
#layout #content .pfad a{
font-size: 11px;
font-weight: normal;
	color: #777;
}

/* / Content */
/* Sidebar */

#layout #content #forum td{
padding: 0 0 0 0;
maring: 0 0 0 0;
}


#layout #sidebar {
	position: absolute;
	left: 780px;
	padding-top: 10px;
	width: 200px;
}

#layout #sidebar p {
	font-size: 11px;
	color: #333;
}

#layout #sidebar #tippsTricks {
	background: #F1F5FA url(sidebar_header_bg.gif) repeat-x;
	border-left: 1px solid #3A6594;
	border-bottom: 1px solid #3A6594;
}

#layout #sidebar #tippsTricks h3 {
	text-transform: uppercase;
	color: #fff;
	padding: 3px 0 0 2px;
	margin-left: 7px;
	font: Verdana, Geneva, Arial, Helvetica, sans-serif;
}

#layout #sidebar #forum h3 img {
	margin-bottom: -2px;
}

#layout #sidebar #forum {
	background: #F1F5FA url(sidebar_header_bg.gif) repeat-x;
	border-left: 1px solid #3A6594;
	border-bottom: 1px solid #3A6594;
}

#layout #sidebar #forum h3 {
	text-transform: uppercase;
	color: #fff;
	padding: 5px 0 0 2px;
	margin-left: 7px;
	font: Verdana, Geneva, Arial, Helvetica, sans-serif;
}

#layout #sidebar #forum ul {
<!--	font-size: 0.7em;-->
	margin: 10px 10px 10px 25px;
	list-style: square;
}

#layout #sidebar #newsletter {
	background: #F1F5FA url(sidebar_header_bg.gif) repeat-x;
	border-left: 1px solid #3A6594;
	border-bottom: 1px solid #3A6594;
}

#layout #sidebar #newsletter h3 {
	text-transform: uppercase;
	color: #fff;
	padding: 5px 0 0 1px;
	margin-left: 7px;
	font: Verdana, Geneva, Arial, Helvetica, sans-serif;
}

#layout #sidebar #newsletter h3 img {
	margin-bottom: -2px;
}

#layout #sidebar #newsletter form .input {
	width: 100%;
}

#layout #sidebar #newsletter form #nlsubmit {
	text-align: right;
}

#layout #sidebar #werbung, #layout #sidebar .werbung {
	background: #F1F5FA url(sidebar_header_bg.gif) repeat-x;
	border-left: 1px solid #3A6594;
	border-bottom: 1px solid #3A6594;
}

#layout #sidebar #werbung h3, #layout #sidebar .werbung h3 {
	text-transform: uppercase;
	color: #fff;
	padding: 5px 0 0 1px;
	margin-left: 7px;
	font: Verdana, Geneva, Arial, Helvetica, sans-serif;
}

#layout #sidebar #werbung h3 img, #layout #sidebar .werbung h3 img {
	margin-bottom: -2px;
}

/* Für den Dummy Eintrag der Toplistung */
#layout #sidebar #divTopLeft {
	background: #fff;
	position: relative;
	top: 0;
	right: 0;
	padding: 0 5px 5px 5px;
	margin-right: 15px;
	width: 190px;
	border: 1px solid #3A6594;
	border-top: none;
}

#layout #sidebar #divTopLeft #musterform input {
	width: 100%;
	border: 0;
	padding-bottom: -3px;
}

#layout #sidebar #divTopLeft #musterform p {
	margin: 0 -5px;
	padding: 3px 0 3px 5px;
	background: #3A6594;
	color: #fff;
}

#layout #sidebar #divTopLeft #musterform p img {
	margin-bottom: -2px;
	margin-right: 3px;
}

#layout #sidebar #divTopLeft #musterform p input {
	background: #3A6594;
	color: #fff;
	text-transform: uppercase;
	font: Tahoma, Verdana, Geneva, Arial, Helvetica, sans-serif;
	letter-spacing: 0.1em;
	width: 130px;
}

/* Für echte Einträge in den Bundesländern */
#layout #sidebar #divTopLeft2 {
width: 200px;
}

#layout #sidebar #divTopLeft2 .eintrag {
   border: 1px solid #3A6594;
   	background: #FFF;
	border-top: none;
	margin-bottom: 15px;
}

#layout #sidebar #divTopLeft2 .eintrag h3 {
	background: #45459A  repeat-x;
	color: #fff;
	font: Verdana, Geneva, Arial, Helvetica, Tahoma, sans-serif;
	font-size: 11px;
	font-weight: bold;
	padding: 3px 0 3px 4px;
	margin-bottom: 0;
}

#layout #sidebar #divTopLeft2 .eintrag h3 img {
	margin: 0 4px -1px 0;
}

#layout #sidebar #divTopLeft2 .eintrag p {
	margin: 2px 5px 4px 8px;
}
/* / Sidebar */
/* Footer */
/*
#layout #footer {
	text-align: center;
<!--	font-size: 0.7em;-->
	padding-top: 20px;
	margin-top:20px;
	font-weight: bold;
	background: #EEE;
}
*/
#layout #content #footer {
	text-align: center;
	margin-top: 0px;
	padding-top: 10px;
	padding-bottom: 15px;
	font-size: 11px;
	font-weight: normal;
	color: #777;
}

#layout #content #footer a{
	color: #777;
	font-weight: normal;
}
/* / Footer */
/* Newswriter */
#layout #content .nw h3 {
<!--	font-size: 1.2em;-->
}

#layout #content .nw p {
<!--	font-size: 1.0em;-->
	line-height: 1.2em;
}

.author {
	text-align: right; 
	margin-right: 25px;
}

/* Login */
#layout #content #login {
	border: 3px solid #efefef;
	border-top: none;
	margin: 20px auto;
}
#layout #content #login td {
		padding: 3px;
<!--	font-size: 0.7em;-->
}

#layout #content #login #headerlogin {
	background: #3A6594;
	color: #fff;
<!--	font-size: 0.9em;-->
	font-weight: bold;
	padding: 3px;
}

#layout #content .error {
<!--	font-size: 0.9em;-->
	font-weight: bold;
	color: red;
	text-align: center;
}

/*Formatierung für einen Hilfekasten*/
.hilfe {
	background: #efefef;
	color: #333333;
	border: 1px solid #f60;
	margin: 10px;
	padding: 10px;
}

.blank {
	font-size: 12px;
}

/* ENDE Start der Layoutabelle */

/* Forum wurde mit Steuerberater Layout versehen #layout #content */

#layout #content #forum {
	text-align: center;
	margin: 0 auto;
}

#layout #content table td {
	font-size: 11px;
}

#layout #content #startseite{
 	margin-left: 10px;
	padding: 10px;
}

#layout #content #forum .navilinks {
	font-size: 11px;
}

#layout #content #forum table {
margin-bottom: 2px;
}

#aktion {
	margin-left: 20px;
	margin-bottom: -20px;
}

#aktion #header {
	background: #0099ff;
	color: #fff;
	font-weight: bold;
	height: 15px;
	margin: 0;
	padding: 10px;
}

#aktion #text {
	background: #3a6594;
	color: #fff;
	padding: 10px;
}

/* FAQ */
#bewertung {
	width: 450px;
<!--	font-size: 0.7em;-->
	margin-left: 90px;
}
#bewertung fieldset {
	border: 1px solid #6e9bcb;
}

#bewertung #submit {
	background: #6e9bcb;
	color: #fff;
	font-weight: bold;
<!--	font-size: 1em;-->
	margin-top: 5px;
}

.dateautor {
<!--	font-size: 0.7em !important;-->
	color: #666;
	text-align: right;
}

#kommentar {
	width: 450px;
<!--	font-size: 0.7em;-->
	margin-left: 20px;
	padding: 5px;
}

html .parkseite, body .parkseite {
	background-image: none;
	background: #C5DEF9;
	margin 0;
	padding 0;
	height: 100%;
}
#kontaktpark {

}
#kontaktpark #kontaktnavi li {
	list-style: none;
	float:left;
	margin: 65px 10px 0px 0px;
}
 a.weiss, a.weiss:link, a.weiss:active{
	text-decoration: none;
	color:#fff;
	font-weight: bold;
	font-size: 11px;
	margin-bottom: 10px;
}
a.weiss:hover{
	color:#000;
}

#sprachenpark{
	top: 2px;
	right: 2px;
	}
#sprachenpark #sprachennavi li {
	list-style: none;
	margin: 0 10px 0 0;
}
#sprachenpark #sprachennavi a.dunkelblau, #sprachenpark #sprachennavi a.dunkelblau:link, #sprachenpark #sprachennavi a.dunkelblau:active{
text-decoration: none;
	color:#45459A;
	font-weight: bold;
	font-size: 11px;
}
#sprachenpark #sprachennavi a.dunkelblau:hover{
	color: #fff;
}