html {
margin: 0 auto;
padding: 0;
max-width: 2500px;
overflow-x: hidden;
}


BODY  {
margin: 0 auto;
padding: 0;
background-color: #fff;
color: #000;
font-weight: 300;
font-family: "Noto Sans", Arial, Helvetica, sans-serif;
font-size: 18px;
line-height: 28px;
max-width: 2500px;
background-image: url('../../img/logo_transparent_web.png');
background-size: 70% auto;
background-repeat: no-repeat;
background-position: left top 250px;
}


header { position: relative; width: 100%; text-align: center; height: auto; z-index: 99999999; -webkit-transition: 0.4s ease-in-out; -moz-transition: 0.4s ease-in-out; -o-transition: 0.4s ease-in-out; transition: 0.4s ease-in-out; max-width: 2500px; }

#wrapper { position: relative; max-width: 2500px; margin: 0 auto; display: block; text-align: center; margin-top: 0; box-sizing: border-box; }

@media screen and (min-width: 1024px) {
 header { position: fixed; top: 0px; z-index: 9999999; }
 .smaller { background-color: #fff; border-bottom: 3px solid #F5F1EE; }
 .smaller #logo { height: 60px; width: 122px; margin: 5px auto; background-image: url('../../img/schriftzug_bunt.png'); }



}





#header_inner { display: block; margin: 0 auto; text-align: center; max-width: 1400px; margin: auto; padding: 0 20px; box-sizing: border-box; }
#header_links { display: inline-block; width: 33%; vertical-align: middle; text-align: left; }
#header_mitte { display: inline-block; width: 33%; vertical-align: middle; text-align: center; }
#header_rechts { display: inline-block; width: 33%; vertical-align: middle; text-align: right; }

#logo { display: block; width: 428px; height: 200px; box-sizing: border-box; background-image: url('../../img/logo_roth_und_moeller_steuer.png'); background-size: contain;  background-repeat: no-repeat; background-position: left center; -moz-transition: height 0.4s ease; -webkit-transition: height 0.4s ease; -o-transition: height 0.4s ease; transition: height 0.4s ease; vertical-align: top; margin: 10px auto;  }

#click_menu { position: relative; cursor: pointer; display: inline-block; width: 50px; color: #000; line-height: 50px; text-transform: uppercase; font-size: 20px; text-align: left; background-image : url('../../img/toggle_icon.png'); background-repeat : no-repeat; background-position: left center; font-weight: 500; background-size: 40px auto; padding-left: 65px; font-family: "Noto Sans", Arial, Helvetica, sans-serif; text-align: center; z-index: 1; }
#click_menu:hover { background-image : url('../../img/toggle_icon_hover.png'); }
#click_menu.aktiv { background-image : url('../../img/toggle_icon_close.png'); border: none !important; color: #fff;  }



#master_menu  { display: block; -webkit-transition: 0.4s ease-in-out; -moz-transition: 0.4s ease-in-out; -o-transition: 0.4s ease-in-out; transition: 0.4s ease-in-out; }

#menu_master { display: none; text-align: left; position: fixed; left: 0; top: 0; width: 50%; min-height: 100vh; overflow-y: auto; overflow-y: auto; background-image: url('../../img/pulsieren_Posterbild.jpg'); background-size: cover; background-repeat: no-repeat; background-position: center; }
#menu_master_inner { display: block; position: relative; margin: 0 auto; padding: 43px; line-height: 22px; float: right; width: 100%; max-width: 615px; max-height: calc(100vh - 86px);   }
#menu_master_inner ul:not(.submenu) { margin: 0; padding: 0; display: block; max-width: 530px; margin-top: 140px;  }
#menu_master_inner li  { display: block; margin: 0; padding: 0; margin: 30px 0; text-align: left; }
#menu_master_inner li A { display: block; color: #fff; font-weight: 300; font-size: 28px; text-transform: uppercase; padding: 0; font-family: "Noto Sans", Arial, Helvetica, sans-serif; margin: 0 0 0 0; padding-left: 40px; }
#menu_master_inner li span { display: inline-block; border-bottom: 2px solid transparent; padding-bottom: 3px; line-height: 30px; }
#menu_master_inner li span:hover  { border-color: #fff;; }
#menu_master_inner a.active  {  background-image: url('../../img/pfeil_weiss.png'); background-size: auto 40px; background-repeat: no-repeat; background-position: left center;  }

#menu_master_inner ul.submenu li a { padding: 0 0 0 25px; font-size: 18px; line-height: 18px; margin: 0; text-transform: none; font-weight: 400; }
#menu_master_inner ul.submenu li a.active2  {  background-image: url('../../img/pfeil_weiss.png'); background-size: auto 24px; background-repeat: no-repeat; background-position: left top 5px;  }
#menu_master_inner ul.submenu li { margin: 2px 0; }
#menu_master_inner ul.submenu { display: none; position: absolute; margin-left: 300px; margin-top: -67px;  }

#menu_master_inner .div_submenu ul { column-count: 1; page-break-inside: avoid; -webkit-column-break-inside: avoid; page-break-inside: avoid; break-inside: avoid; }
#menu_master_inner .div_submenu ul li { margin: 0 0 0 40px; font-size: 16px; padding-left: 0px; }
#menu_master_inner .div_submenu ul li:before { content: ''; position: absolute; display: inline-block; width: 15px; height: 15px; background-color: #A0C800; border-top-left-radius: 6px; border-bottom-right-radius: 6px; margin: 3px 0 0 -40px; }
#menu_master_inner .div_submenu A { display: block; color: #fff; font-weight: 400; font-size: 18px; text-transform: uppercase; padding: 0; font-family: "Noto Sans", Arial, Helvetica, sans-serif; margin: 15px 0;  }
#menu_master_inner .div_submenu A:hover { color: #A0C800; }

#menu_or { display: block; }
#menu_or ul { display: block; margin: 0; padding: 0; }
#menu_or ul li { display: inline-block; margin: 0; padding: 0; }
#menu_or ul li a { display: inline-block; color: #000; text-transform: uppercase; background-image: url('../../img/pfeil_rot.png'); background-position: left center; background-repeat: no-repeat; background-size: auto 32px; line-height: 36px; padding-left: 30px; font-weight: 600; -webkit-transition: 0.2s ease-in-out; -moz-transition: 0.2s ease-in-out; -o-transition: 0.2s ease-in-out; transition: 0.2s ease-in-out; }

#click_11 { display: inline-block !important; }
#leistungen_more { display: inline-block !important; padding-left: 20px !important;  }
#leistungen_more:after { content: '+'; display: inline-block !important; font-weight: 700 !important; margin-left: 0 !important; padding-left: 0 !important; cursor: pointer; }
.leistungen_more_aktiv:after { content: '\2013' !important; }


#click_13:after { content: 'Steuern, Wirtschaft & Recht'; display: block; font-size: 18px; line-height: 18px; margin-top: 6px; }


.weiter { position: absolute; display: block; text-align: center; bottom: 60px; z-index: 9999999; width: 100%;  }
.weiter A { display: block; width: 40px; height: 40px; margin: 0 auto; background-image: url('../../img/scroll_down_icon.png'); background-repeat: no-repeat; background-position: center; background-size: 22px auto; -webkit-transition: 0.1s ease-in-out; -moz-transition: 0.1s ease-in-out; -o-transition: 0.1s ease-in-out; transition: 0.1s ease-in-out; background-color: #fff; border-radius: 100%; }
.weiter A:hover { background-size: 26px auto; transform: scale(1.1); }



#master_content 	{ display: block;  }


#menu_unten { display: block; width: 100%; max-width: 1400px; margin: 100px auto 0 auto; background-image: url('../../img/schriftzug_sw.png'); background-position: center; background-size: auto 58px; background-repeat: no-repeat; padding: 20px 15px; box-sizing: border-box; }
.menu_unten_links { display: inline-block; width: 49%; text-align: left; line-height: 40px; }
.menu_unten_rechts { display: inline-block; width: 49%; text-align: right; line-height: 40px; }
.menu_unten_rechts ul { display: block; margin: 0; padding: 0; }
.menu_unten_rechts ul li { display: inline-block; padding: 0 5px 0 5px; }
.menu_unten_rechts ul li a { display: block; color: #fff; text-transform: uppercase; }
.menu_unten_rechts ul li a:hover { text-decoration: underline; }



#master_footer { display: block; background-color: #8C96A0; text-align: center; font-family: "Roboto", Arial, Helvetica, sans-serif; color: #fff; font-size: 16px; padding: 5px 20px 20px 20px; }



img { max-width: 100%; }
B, STRONG 	{ font-weight: 600; }
HR 			{ border-top: 0; border-bottom: 1px solid #000 }
IMG 		{ max-width: 100%;  }
A 			{ text-decoration: none; color: #48504F }

table		{ width: 100%; }
table td { vertical-align: top; }
table td p { margin: 0; }

.scroller { display: block; height: 0;  }

.scrollicon { width: 40px; height: 40px; position: fixed; bottom: 60px; right:30px; display: none; background-image: url('../../img/arrow_up.png'); z-index: 99999; background-position: top 11px center; background-size: 24px auto; background-color: #fff; background-repeat: no-repeat; background-color: #000; border-radius: 100%; border: 2px solid #fff;  }
.scrollicon:hover { transform: scale(1.1); }





.clearer { clear: both; height: 0 !important; font-size: 0 !important; }


h1 { font-family: "Noto Sans", Arial, Helvetica, sans-serif; display: inline-block; font-size: 56px; line-height: 64px; color: #000; text-transform: uppercase; font-weight: 300; margin: 0 }
h2 { font-family: "Noto Sans", Arial, Helvetica, sans-serif; display: inline-block; font-size: 56px; line-height: 64px; color: #000; text-transform: uppercase; font-weight: 300; margin: 0 }
h3 { font-family: "Noto Sans", Arial, Helvetica, sans-serif; display: block; font-size: 38px; line-height: 50px; color: #000; font-weight: 300; margin: 0 }
h4 { font-family: "Noto Sans", Arial, Helvetica, sans-serif; display: block; font-size: 22px; line-height: 30px; color: #000; font-weight: 600; text-transform: uppercase; margin: 20px 0 }
h5 { font-family: "Noto Sans", Arial, Helvetica, sans-serif; display: block; font-size: 20px; line-height: 28px; color: #000; text-transform: uppercase; font-weight: normal;  }
h6 { font-family: "Noto Sans", Arial, Helvetica, sans-serif; display: block; font-size: 18px; line-height: 28px; color: #fff; text-transform: none; font-weight: 700; margin: 0 }


h4.click, h4.click_aktiv { color: #fff; font-weight: 300; text-transform: uppercase; background-image: url('../../img/arrow_down.png'); background-repeat: no-repeat; background-position: right center; background-size: 21px auto; padding-right: 40px; cursor: pointer; font-size: 30px; line-height: 40px; margin: 0 0 25px 0; text-align: left; border-bottom: 1px solid #fff }

h4.click_aktiv { background-image: url('../../img/arrow_up.png'); }

.hidden { display: none; text-align: left; color: #fff; padding-bottom: 40px; }


input[type="date"], input[type="text"], input[type="input"], input[type="email"], input[type="number"], input[type="file"], select {
font-size: 16px;
color: #fff;
background-color: transparent;
font-family: 'Noto Sans', sans-serif;
box-sizing: border-box;
font-size: 15px;
font-weight: 400;
display: inline-block;
width: 100%;
padding: 15px;
border: none;
border-bottom: 3px solid #fff;
-webkit-appearance: none;
text-align: center;
}


select { background-image: url('../../img/arrow_down.png'); background-repeat: no-repeat; background-position: right center; background-size: 21px auto; color: #fff !important; }
select:hover {  color: #000 !important; }
option:hover,
option:focus,
option:active,
option:checked {
  background: linear-gradient(#fff, #fff); color: #000 !important;
}

input[type="date"]:focus, input[type="text"]:focus, input[type="input"]:focus, input[type="email"]:focus, input[type="number"]:focus, input[type="file"]:focus, select:focus, textarea:focus { border-top: 1px solid #fff; border-bottom: 2px solid #fff; }


::placeholder { opacity: 1; }

textarea {
font-family: 'Noto Sans', sans-serif;
font-weight: 400;
font-size: 15px;
box-sizing: border-box;
color: #000;
display: block;
width: 100%;
min-height: 250px;
padding: 15px;
border: none;
color: #000;
background-color: #fff;
}

#xSPAM2 { display: inline-block; font-size: 14px; max-width: 200px !important;  }


input[type="submit"], .button, .button2 {
display: inline-block;
color: #000;
text-transform: uppercase;
background-color: transparent;
background-image: url('../../img/pfeil_rot.png');
background-position: left center;
background-repeat: no-repeat;
background-size: auto 32px;
line-height: 36px;
padding-left: 30px;
padding-right: 30px;
font-weight: 400;
border: none;
font-size: 18px;
cursor: pointer;
-webkit-transition: 0.2s ease-in-out; -moz-transition: 0.2s ease-in-out; -o-transition: 0.2s ease-in-out; transition: 0.2s ease-in-out;
}



input[type="submit"]:hover, .button:hover, #menu_or ul li a:hover { transform: scale(1.1); }