body.print div#header,body.print div#toc,body.print div#streifenrechts,body.print div#bottomleiste{display:none}body.print div#zweispaltencontent,body.print div#dreispaltencontent{padding:0}div#mainContent{width:100%}div#mainContent div.leftContent{float:left;width:49.4%;margin-right:1%}div#mainContent div.rightContent{float:left;width:49.4%}#portalkopflogo{position:absolute;left:285px;z-index:31}#bo_contentwrapper #bo_center a:not(.beck-btn){color:#a80030}.bo-badge{background-color:#a80030}.bo-badge-highlight,.bo-badge-highlight-aligned{color:#a80030;border-color:#a80030}#bo_center h1,#zweispaltencontent h1,#dreispaltencontent h1,#zweispaltencontent h6,#dreispaltencontent h6,div.contentArea h4,a:not(.beck-btn) a:hover:not(.beck-btn),a:active:not(.beck-btn),a:link:not(.beck-btn),a:visited:not(.beck-btn),div#trefferliste a:link:not(.beck-btn),div#trefferliste a:visited:not(.beck-btn),.hitsred,div.treffer-icon i,div.treffer-info p,span.fundstelement i{color:#a80030}div#trefferliste p.sndline>a.sndline:link,div#trefferliste p.sndline>a.sndline:active{color:#a80030}div#trefferliste p.sndline>a.sndline:visited{color:#710003}div#dokument a:focus,div#dokument a:active,div#bo_right_content a:focus,div#bo_right_content a:active,.ui-tooltip-content a:focus,.ui-tooltip-content a:active{outline:1px solid #a80030!important}div#dokument sup>a[href^="#"]:active{border-color:#a80030}div.widget{line-height:18px}div#toc div.widget h6,div#streifenrechts div.widget h6,h6.loginheader,div#DetailledContentView{border:none;color:#fff;font-size:.75rem;font-weight:bold;height:2em;line-height:2em;overflow:hidden;padding:0 11px;white-space:nowrap}div.widget h6.header-auswahl{padding:0 11px 0 0!important}div.widget h6 a.mehr{display:block;float:right}* html div#streifenrechts div.widget h6 a.mehr{width:auto}div.widget h6 a.mehr:link,div.widget h6 a.mehr:active,div.widget h6 a.mehr:visited{color:#fff;background:url("../bilder/pfeil_weiss.gif") 0 9px no-repeat;background-color:Transparent!important;margin:0;padding:0 0 0 8px;text-decoration:none}div.widget h6 a.mehr:hover{text-decoration:underline!important}#toc li a#tab-1-label,#toc li a#tab-1-label:hover{border:none!important}#toc li a#tab-2-label,#toc li a#tab-2-label:hover{border:none!important}#streifenrechts li a:hover,#streifenrecht li a:active{background-color:#fff!important;border-bottom:solid 1px #eee!important;padding:0 5px 0 20px}#toc li a:hover,#toc li a:active,#toc div.widget ul li a:hover,#toc div.widget ul li a.auswahl,#toc div.widget ul li a.widget-offen,#toc div.widget ul li.level2auswahl a,#streifenrechts div ul li a:hover,#streifenrechts div ul li active,#streifenrechts div.widget ul li a.auswahl,#streifenrechts div.widget ul li a.widget-offen{background-color:#fff!important;background-repeat:no-repeat;border-bottom:solid 1px #eee!important;border-left-style:none!important;border-right-style:none!important;border-top-style:none!important;color:#a80030;font-weight:normal}#streifenrechts div.widget ul li a.subheading:hover{background-color:#bdbdaf!important;border-bottom:none!important;color:#000}div.contentArea h4{margin-bottom:5px;font-size:.75rem}div.widget ul li a.auswahl{background-color:#fff!important;border:none!important;color:#a80030!important;font-weight:normal}div.mvcWidget h3{background-color:#ac0231}div.withSubHeadings ul li ul{margin:0 0 5px 0}div.withSubHeadings{background-color:#eee;border:solid 1px #cfcfcf}#toc div.withSubHeadings ul li a,#streifenrechts div.withSubHeadings ul li a{background-color:inherit!important;background-repeat:no-repeat;border:0!important;color:#a80030}#toc div.withSubHeadings ul li a:hover,#streifenrechts div.withSubHeadings ul li a:hover{background-color:#eee!important;border:0!important;text-decoration:underline}#toc div.withSubHeadings ul li a.selected:hover,#streifenrechts div.withSubHeadings ul li a.selected:hover,#toc div.withSubHeadings ul li a.selected,#streifenrechts div.withSubHeadings ul li a.selected{background-color:#fff!important;border-bottom:solid 1px #eee!important}div.contentArea{margin-bottom:15px}div.contentArea div.foot{font-size:.25rem;height:4px;line-height:4px;position:relative}div.contentArea div.foot div.cornerBottomRight{background-image:url("/bilder/contentArea/cornerBottomRight.jpg");background-repeat:no-repeat;height:4px;position:absolute;right:0;width:4px}div.contentArea div.foot div.bottom{background-image:url("/bilder/contentArea/borderBottom.jpg");background-repeat:repeat-x;height:4px;margin:0 4px 0 0}div.contentArea div.content{background-image:-moz-linear-gradient(top,#e8e8e8 0,#fff 93px);background-image:-webkit-linear-gradient(top,#e8e8e8 0,#fff 93px);background-image:linear-gradient(top,#e8e8e8 0,#fff 93px);border:solid 1px #dadada;line-height:18px;padding:0 8px}div.contentArea h2{border-bottom:dotted 1px #aaa;color:#a80031;font-size:.75rem;font-weight:bold;margin:4px 0;padding:4px 0;position:relative;width:100%}div.contentArea h2 a.allLink{display:block;float:right;font-weight:normal;width:auto}* html div.contentArea h2 a.allLink{right:12px}div.contentArea h3{font-size:.75rem;margin:1.25em 0 0 0}div.contentArea ul li a{width:100%}div.contentArea ul.box_az{line-height:22px;list-style-type:none;margin-left:0;padding:0;position:absolute}div.contentArea ul.box_az li{background-color:#e9e9e9;display:inline;margin:0 1px 1px 0;text-align:center;float:left;padding:0 2px}div.contentArea ul.box_az li a{background-image:none;padding-left:0}div#DetailledContentView{background-color:#ac0231;margin:30px 0 10px}div.contentArea div.searchForm{position:absolute;right:8px;top:3px}div.contentArea div.searchForm input.text{border:2px solid #e9e9e9;float:left;height:19px;padding:0;width:150px}div.contentArea div.searchForm input.image{padding:2px 0 2px 3px;vertical-align:middle}div.contentArea ul.steuerlexikon li.alle{background-image:url("/bilder/contentArea/hg_alle.jpg");width:27px}div.contentArea ul.steuerlexikon li.alle a{color:#fff;width:27px}div.contentArea ul.steuerlexikon li.number,div.contentArea ul.steuerlexikon li.number a{width:22px}div.contentArea ul.steuerlexikon li{width:10px}div.contentArea ul.steuerlexikon li a{color:#000;display:block;width:10px}div.contentArea ul.steuerlexikon li span{background-image:none;color:silver;display:block;padding-left:0;width:10px}div.contentArea div.bestlexClearer{height:33px}div.contentArea div.content{padding-bottom:8px;position:relative}div.contentArea div.detailsNavigation{position:relative;padding-right:50px}* html div.contentArea div.detailsNavigation{width:100%}div#moduleDescription div.contentArea a{background-image:none;display:inline;padding-left:0}div#moduleDescription div.contentArea h1{border-bottom:1px dotted #aaa;margin:4px 0;padding:4px 0}#doktochead{background-color:#a80030;border-color:#740030}div#fachnews{margin-bottom:30px}div#fachnews ul li a{text-decoration:none}div#SummaryControl #summary-filter #printCollectionFilter,div#SummaryControl #summary-filter #publicationcontrolnormgeber_az{visibility:hidden}.userMessage{position:relative;top:5px;padding:6px 10px;color:#a80030;background:#eee;border:1px solid #a80030;-moz-border-radius:2px;-webkit-border-radius:2px;border-radius:2px;-moz-box-shadow:0 2px 4px rgba(0,0,0,.2);-webkit-box-shadow:0 2px 4px rgba(0,0,0,.2);box-shadow:0 2px 4px rgba(0,0,0,.2);text-align:center;font-weight:bold}#warnung{background-size:100%}#Headzeile1,#Headzeile2{background-color:#a80030}#werksuebersichtH3{background-color:#e4e4d9;border-color:#a80030;border-style:solid;border-width:0 0 0 9px;padding:2px 13px 2px 5px}div.opusdetails ul{list-style-type:none}div.content table ul{list-style-type:none}.ui-tooltip{border-color:#a80030}#bo_center .bo_kasten h3{color:#a80031}#bo_center .bo_kasten h3.black{color:#000;border:none;margin:10px 0 0 0}#bo_center div.mvcWidget div.bo_boxContent h2{color:#a00031}#bo_center .bo_zwischenueberschrift>h6{padding:0 0 0 5px;background-color:transparent;color:#a80030!important;font-weight:normal;border:none}#bo_center .bo_zwischenueberschrift>.bo_indent{margin-top:5px;margin-bottom:5px}#bo_center .bo_opus a{color:#a80030}#bo_center div.bo_kasten{margin:0 0 15px 0}ul.tabs{font-size:.675rem;line-height:14px}ul.tabs li.beckonline-tab{background-image:linear-gradient(#d96ea4,#a80030)}.aktenAuswahlItem,#aktenAuswahlHeader{color:#fff;background-color:#a80030}.aktenAuswahlItem:hover{color:#fff;background-color:#ca5351}#ui-datepicker-div .ui-datepicker-next.ui-state-hover,#ui-datepicker-div .ui-datepicker-prev.ui-state-hover,#ui-datepicker-div .ui-widget-header,#ui-datepicker-div .ui-state-highlight{background:none;background-color:#a80030}#ui-datepicker-div .ui-datepicker-next.ui-state-hover,#ui-datepicker-div .ui-datepicker-prev.ui-state-hover,#ui-datepicker-div .date-range-selected>.ui-state-default.ui-state-hover,#ui-datepicker-div .ui-state-hover,#ui-datepicker-div .ui-datepicker-buttonpane .ui-state-default.ui-state-hover,#ui-datepicker-div .ui-widget-header,#ui-datepicker-div .ui-state-highlight,#ui-datepicker-div .date-range-hover,#ui-datepicker-div .ui-state-default.ui-state-hover.date-range-hover,#ui-datepicker-div .ui-state-active,#ui-datepicker-div .date-range-selected>.ui-state-active,#ui-datepicker-div .date-range-selected>.ui-state-default{border:1px solid #a80030}#bo_right_content div.bo-box .trigger,#bo_right_content div.bo-box a:not(.beck-btn):not(.beck-dropdown-item),#bo_right_content div.bo-box div.settingsBoxTable div.settings-link a{color:#a80030}#bo_left .mvcWidget ul li a.haschild i,#bo_right .mvcWidget ul li a.haschild i{color:#a80030}div.header-center div.header-center-center-bottom{border-top:1px solid #a80030}.icon-site-color,i.icon:hover,a.icon:hover{background-image:url("/bilder/sprite/sprite-dark-red.svg?v=e0b14470c22f645428f9fb7dd55c7287")}div#HeaderControl div.header-right-middle div.headercontent div.headercontentright div:hover,div#HeaderControl div.header-right-middle div.headercontent div.headercontentright div:focus,div#HeaderControl div.header-right-middle div.headercontent div.headercontentleft div:hover,div#HeaderControl div.header-right-middle div.headercontent div.headercontentleft div:focus,div#HeaderControl div.header-right-middle div#headercontent #headermenulinkmedium:hover,div#HeaderControl div.header-right-middle div#headercontent #headermenulinkmobile:hover,div.headercontentbottom div:hover{background:#570019}div#HeaderControl div.header-left,div#HeaderControl div.header-center,div#HeaderControl div.header-right,div.header-center-center-bottom,div.header-center-center-bottom-mobile-left{background-color:#a80030}div.header-left-top-mobile-right{border-bottom:11px #a80030 solid}.welle{fill:#a80030}a#fachnews-all>i,div#verweiszettel-content .icon-site-color.icon-right-open:hover,.widget-geschlossen.haschild .icon-site-color.icon-right-open,div#verweiszettel-content .icon-site-color.trigger.icon-right-open,div#toccontent i.icon-right-open:hover{background-image:url(/bilder/sprite/sprite-dark-red.svg)}a#fachnews-all>i:hover{background-image:url("/bilder/sprite/sprite.svg?v=d3d73e753cf03af09eced1af38ff499f")}div#hitlistfilter i.icon-cancel-circled2:hover{cursor:pointer;background-image:url(/bilder/sprite/sprite-dark-red.svg)}@media screen and (max-width:480px){#SearchFormControl{min-width:370px}#SearchFormControl_hintergrund{margin-right:30px}}@media screen and (max-width:1370px) and (min-width:1279px),screen and (max-width:1140px) and (min-width:1024px),screen and (max-width:480px){div#SearchFormControl label#searchcheckboxes{display:block}div.detailsucherecht input#checkbox_searchfilter:not(:checked)~div#searchcheckboxescontainer{display:none}div.detailsucherecht input#checkbox_searchfilter:checked~div#searchcheckboxescontainer{display:-webkit-flex;display:-moz-box;display:-webkit-flex;display:flex;position:absolute}div#SearchFormControl div.searchcheckboxes{-webkit-flex-flow:column;flex-flow:column;position:absolute;right:-83px;top:3px;border:1px solid #c5c5c5;border-radius:3px}div#SearchFormControl div#detailsuchereiter .searchfilter{background-color:#eee;width:170px;border:0;margin:0}div#detailsuchereiter a>span{color:#333}}#FormStichwortSuche{position:relative;margin-right:20px;margin-top:15px}#FormStichwortSuche .taxsearch{border:2px solid #a80030;border-radius:0;height:24px;position:absolute;margin-left:3px}