*{box-sizing:border-box}
body.tax-page{margin:0;background:#fff;color:#17243c;font-family:Inter,-apple-system,BlinkMacSystemFont,"Segoe UI",Arial,sans-serif;font-size:16px;line-height:1.55}
.tax-page #main{width:100%;max-width:none;margin:0;padding:0}
.tax-page{--ink:#10264a;--muted:#566982;--line:#dce5ef;--blue:#0877e8;--accent:#168b4d;--soft:#eef5fb;--max:1600px}
.tax-page.theme-mbg{--blue:#0877e8;--accent:#df3445;--soft:#edf4fb}
.tax-page.theme-fgd{--blue:#123d69;--accent:#bf7040;--soft:#f5f1eb}
.tax-page.theme-bwj{--blue:#0877e8;--accent:#19884d;--soft:#edf7f1}
.tax-page a{color:inherit}
.tax-page img{max-width:100%;height:auto}
.skip-link{position:absolute;left:-9999px;top:1rem;background:#fff;padding:.8rem;z-index:100}
.skip-link:focus{left:1rem}
.site-header{background:#fff;border-bottom:1px solid var(--line);position:relative;z-index:5}
.header-inner{max-width:var(--max);min-height:82px;margin:auto;padding:12px 28px;display:flex;align-items:center;justify-content:space-between;gap:22px}
.brand{display:flex;align-items:center;gap:11px;text-decoration:none;min-width:270px;color:var(--ink)}
.brand-mark{display:grid;place-items:center;flex:0 0 42px;width:42px;height:42px;color:var(--blue)}
.brand-mark svg{display:block;width:100%;height:100%}
.brand-mark svg rect{fill:var(--blue)}
.brand-mark svg rect.mark-accent{fill:var(--accent)}
.brand strong{display:block;font-size:24px;letter-spacing:-.6px;line-height:1.1}
.brand small{display:block;color:var(--muted);font-size:11px;margin-top:4px}
.site-nav{display:flex;align-items:center;justify-content:flex-end;gap:clamp(10px,1.3vw,23px);flex-wrap:wrap}
.site-nav>a{font-size:13px;font-weight:700;text-decoration:none;white-space:nowrap}
.site-nav>a:hover,.text-link:hover{color:var(--accent)}
.year-label{font-size:12px;font-weight:650;display:flex;align-items:center;gap:8px;border-left:1px solid var(--line);padding-left:13px;white-space:nowrap}
.year-select{font:inherit;font-size:14px;border:1px solid var(--line);border-radius:8px;padding:7px 9px;background:#fff;color:var(--ink)}
.menu-toggle{display:none;border:1px solid var(--line);background:#fff;border-radius:8px;padding:9px 12px;color:var(--ink);font:inherit}
.search-row{max-width:var(--max);margin:auto;padding:0 28px 9px;display:flex;align-items:center;gap:10px}
.search-row label{font-size:12px;font-weight:700;color:var(--muted);white-space:nowrap}
.search-row input{width:min(420px,50vw);border:1px solid var(--line);border-radius:8px;padding:9px 12px;font:inherit;font-size:13px}
.search-status{font-size:12px;color:var(--muted)}
.ticker{background:var(--soft);border-block:1px solid #dce7f2;color:var(--ink);width:100%}
.ticker-inner{max-width:var(--max);width:100%;height:47px;margin:0 auto;padding:0 28px;display:flex;align-items:center;min-width:0;overflow:hidden}
.ticker-label{flex:0 0 auto;padding:0 15px 0 0;color:var(--blue);font-size:13px;white-space:nowrap}
.ticker-toggle{flex:0 0 auto;border:1px solid #c9d7e7;background:#fff;color:var(--blue);border-radius:7px;margin:0 8px 0 0;padding:5px 9px;font:inherit;font-weight:700;font-size:13px;line-height:1.2;cursor:pointer}
.ticker-toggle:hover,.ticker-toggle:focus-visible{outline:2px solid var(--blue);outline-offset:2px}
.ticker-window{overflow:hidden;flex:1;min-width:0}
.ticker-track{width:max-content;display:flex;animation:ticker-move 150s linear infinite}
.ticker:hover .ticker-track,.ticker:focus-within .ticker-track,.ticker.is-paused .ticker-track{animation-play-state:paused}
.ticker-group{display:flex;align-items:center;flex-shrink:0}
.ticker-item{padding:0 22px;text-decoration:none;font-size:13px;white-space:nowrap;border-right:1px solid #c5d4e3;color:#294766}
.ticker-item:hover{text-decoration:underline}
.ticker-source{font-size:11px;white-space:nowrap;padding:0 0 0 12px;color:var(--muted);text-decoration:none}
@keyframes ticker-move{to{transform:translateX(-50%)}}
.year-message{display:none;text-align:center;padding:8px;background:#fff6df;color:#6e4b08;font-size:13px}
.year-message.visible{display:block}
.hero{background:linear-gradient(102deg,#f6f9fc 0%,#edf4fa 62%,#e3eff0 100%)}
.theme-fgd .hero{background:linear-gradient(102deg,#f8f5f0 0%,#eff2f4 62%,#e6ecf1 100%)}
.hero-inner{max-width:var(--max);min-height:390px;padding:42px 28px;margin:auto;display:grid;grid-template-columns:minmax(0,1fr) minmax(320px,.9fr) minmax(255px,.62fr);align-items:center;gap:27px}
.hero-copy{max-width:650px}
.kicker{font-size:11px;font-weight:850;letter-spacing:1.5px;color:var(--accent);text-transform:uppercase}
.hero h1{font-size:clamp(40px,4vw,66px);line-height:1.01;letter-spacing:-2px;margin:12px 0 16px;color:var(--ink)}
.hero-copy>p{font-size:18px;color:#344963;max-width:620px;margin:0}
.hero-actions{display:flex;gap:12px;flex-wrap:wrap;margin-top:22px}
.button{min-height:46px;padding:11px 18px;border-radius:8px;display:inline-flex;align-items:center;justify-content:center;gap:8px;font-weight:750;text-decoration:none;transition:transform .15s ease}
.button:hover{transform:translateY(-1px)}
.button.primary{background:var(--blue);color:#fff!important}
.button.outline{border:1px solid var(--accent);background:#fff;color:var(--accent)!important}
.trust-line{font-size:12px!important;font-weight:650;margin-top:13px!important;color:#4c647b!important}
.tax-page .hero-image{display:block;width:100%;height:320px;object-fit:cover;border-radius:18px;box-shadow:0 20px 45px #10284624}
.hero-aside{padding:21px 22px;background:#fff;border:1px solid var(--line);border-radius:15px;box-shadow:0 14px 34px #10284612}
.hero-aside strong{font-size:17px}
.hero-aside p{font-size:13px;color:var(--muted);margin:9px 0}
.hero-aside ul{list-style:none;margin:0;padding:0}
.hero-aside li{padding:7px 0 7px 25px;border-top:1px solid #edf1f5;font-size:13px;position:relative}
.hero-aside li:before{content:"✓";position:absolute;left:0;color:#15964d;font-weight:900}
.audience-wrap{max-width:var(--max);margin:0 auto;padding:22px 28px 0;display:grid;grid-template-columns:1fr 1fr;gap:16px}
.audience-card{position:relative;min-height:114px;padding:17px 70px 17px 22px;border:1px solid #d5e5f3;border-radius:15px;background:#eaf3fb;display:flex;flex-direction:column;justify-content:center;text-decoration:none;gap:2px}
.audience-card.business{background:#fff0ef;border-color:#f1d5d2}
.theme-fgd .audience-card,.theme-bwj .audience-card.business{background:#f5f1eb;border-color:#e9dfd3}
.audience-card>span{font-size:10px;letter-spacing:1.2px;font-weight:850;color:var(--accent)}
.audience-card strong{font-size:21px;color:var(--ink)}
.audience-card small{font-size:13px;color:var(--muted)}
.audience-card b{position:absolute;right:20px;top:50%;transform:translateY(-50%);display:grid;place-items:center;width:42px;height:42px;border-radius:50%;background:var(--accent);color:white;font-size:20px}
.section{max-width:var(--max);margin:0 auto;padding:38px 28px}
.section-heading{display:flex;align-items:end;justify-content:space-between;gap:14px;margin-bottom:17px}
.section-heading h2{font-size:28px;line-height:1.2;letter-spacing:-.6px;margin:3px 0 0;color:var(--ink)}
.text-link{font-size:13px;font-weight:750;color:var(--blue);text-decoration:none;white-space:nowrap}
.topic-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:16px}
.topic-card{overflow:hidden;border:1px solid var(--line);border-radius:13px;background:white;box-shadow:0 6px 18px #12233b08;text-decoration:none;transition:transform .16s ease,box-shadow .16s ease}
.topic-card:hover{transform:translateY(-3px);box-shadow:0 14px 26px #12233b14}
.topic-card img{width:100%;height:clamp(165px,16vw,245px);object-fit:cover;display:block}
.topic-card div{padding:12px 15px 14px;display:flex;flex-direction:column;gap:3px}
.topic-card strong{font-size:16px;color:var(--ink)}
.topic-card span{font-size:13px;color:var(--blue);font-weight:700}
.split-section{display:grid;grid-template-columns:.9fr 1.1fr;gap:34px;padding-top:17px}
.tool-list{display:grid;gap:9px}
.tool-card{display:flex;align-items:center;gap:13px;min-height:76px;padding:12px 14px;border:1px solid var(--line);border-radius:11px;background:white;text-decoration:none}
.tool-card:hover{border-color:var(--blue);box-shadow:0 5px 14px #10284610}
.tool-icon{flex:0 0 42px;height:42px;border-radius:12px;background:var(--soft);color:var(--blue);display:grid;place-items:center;font-size:19px;font-weight:800}
.tool-card strong,.tool-card small{display:block}
.tool-card strong{font-size:14px;color:var(--ink)}
.tool-card small{font-size:12px;color:var(--muted);line-height:1.35;margin-top:3px}
.tool-card>b{margin-left:auto;color:var(--blue);font-size:22px}
.news-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}
.news-card{border:1px solid var(--line);border-radius:12px;overflow:hidden;background:#fff;box-shadow:0 5px 15px #12233b07}
.news-card img{display:block;width:100%;height:150px;object-fit:cover}
.news-body{padding:12px 14px 15px}
.eyebrow{font-size:10px;text-transform:uppercase;letter-spacing:.65px;color:var(--blue);font-weight:850}
.news-body h3{font-family:Georgia,"Times New Roman",serif;font-size:17px;line-height:1.25;margin:5px 0;color:var(--ink)}
.news-body h3 a{text-decoration:none}
.news-body p{font-size:12px;color:var(--muted);line-height:1.4;margin:0 0 8px}
.read-link{font-size:12px;font-weight:750;color:var(--blue);text-decoration:none}
.source-note{font-size:11px;color:var(--muted);margin:10px 0}
.empty{padding:18px;border:1px solid var(--line);border-radius:10px;color:var(--muted)}
.help-panels{display:grid;grid-template-columns:1fr 1fr;gap:18px;padding-top:4px}
.help-panel{border-radius:16px;padding:25px 28px;background:#eef5fb;border:1px solid #e1ebf4}
.help-panel.calendar{background:linear-gradient(115deg,#fbf4eb,#eef5fb)}
.help-panel h2{font-size:25px;color:var(--ink);line-height:1.2;margin:7px 0 12px}
.help-panel ol{padding-left:22px;color:#344963}
.help-panel li{padding:3px 0}
.help-panel p{color:var(--muted)}
.independence{max-width:calc(var(--max) - 56px);margin:0 auto 34px;padding:19px 22px;border:1px solid var(--line);border-radius:13px;display:grid;grid-template-columns:1fr auto;gap:6px 18px;align-items:center}
.independence strong{font-size:16px}
.independence p{grid-column:1;margin:0;font-size:12px;color:var(--muted)}
.independence a{grid-column:2;grid-row:1/3;color:var(--blue);font-size:12px;font-weight:750}
.site-footer{background:#102744;color:#fff;padding:30px 28px 13px}
.footer-inner{max-width:var(--max);margin:auto;display:grid;grid-template-columns:1fr 1.3fr .8fr;gap:32px}
.footer-brand{color:#fff}
.footer-brand small{color:#d4dfeb}
.footer-inner h2{font-size:14px;margin:0 0 9px}
.footer-inner p{max-width:48ch;color:#d4dfeb;font-size:12px}
.footer-links{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:6px 16px}
.footer-links a,.footer-inner>div>a:not(.brand){color:#e5edf5;text-decoration:none;font-size:12px}
.copyright{max-width:var(--max);margin:20px auto 0;border-top:1px solid #38506c;padding-top:10px;color:#cad6e4;font-size:11px}
.detail-layout{max-width:1050px;padding-top:22px}
.breadcrumbs{font-size:12px;color:var(--muted);margin:0 0 22px}
.breadcrumbs a{color:var(--blue)}
.page-intro{padding:36px 40px;border-radius:18px;background:var(--soft);margin-bottom:22px}
.page-intro h1{font-size:clamp(35px,4vw,54px);line-height:1.05;letter-spacing:-1px;margin:9px 0 12px;color:var(--ink)}
.page-intro p{font-size:17px;color:#344963;max-width:72ch}
.detail-section,.source-callout{padding:23px 27px;margin:14px 0;border:1px solid var(--line);border-radius:14px;background:#fff}
.detail-section h2{font-size:23px;margin:0 0 8px;color:var(--ink)}
.detail-section p,.detail-section li,.source-callout p{color:#40536b}
.detail-section li{margin:.35rem 0}
.source-callout{background:#fff9ea;border-color:#f0e3c8}
.source-callout a{font-weight:750;color:var(--blue)}
.more-pages{margin-top:34px}
.more-pages h2{font-size:25px}
.more-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px}
.more-grid a{display:flex;flex-direction:column;gap:5px;padding:14px;border:1px solid var(--line);border-radius:11px;text-decoration:none}
.more-grid a strong{color:var(--blue)}
.more-grid a span{font-size:12px;color:var(--muted)}
.searchable[hidden]{display:none!important}
@media(max-width:1200px){.hero-inner{grid-template-columns:1fr 1fr;}.hero-aside{display:none}.brand{min-width:210px}.site-nav{gap:10px}.site-nav>a{font-size:12px}.topic-grid{gap:11px}}
@media(max-width:820px){.header-inner{padding:11px 18px;min-height:70px}.brand{min-width:0}.brand strong{font-size:19px}.brand small{font-size:10px}.menu-toggle{display:block}.site-nav{display:none;position:absolute;top:100%;left:0;right:0;padding:12px 20px 18px;background:white;box-shadow:0 10px 20px #10284619;align-items:stretch;flex-direction:column;gap:0}.site-nav.open{display:flex}.site-nav>a{padding:10px 0;border-bottom:1px solid var(--line);font-size:14px}.year-label{border:0;padding:10px 0}.search-row{padding:0 18px 9px;flex-wrap:wrap}.search-row input{width:100%;flex:1}.ticker-inner{height:43px;padding:0 18px}.ticker-label{padding:0 10px 0 0;font-size:11px}.ticker-item{font-size:11px;padding:0 14px}.ticker-source{font-size:10px;padding:0 9px}.ticker-toggle{margin-right:4px;padding:4px 7px}.hero-inner{display:flex;flex-direction:column;align-items:stretch;gap:18px;min-height:0;padding:32px 18px}.hero h1{font-size:40px;letter-spacing:-1.2px}.hero-copy>p{font-size:16px}.tax-page .hero-image{height:240px}.audience-wrap{padding:15px 18px 0;grid-template-columns:1fr;gap:10px}.audience-card{min-height:100px}.section{padding:30px 18px}.section-heading h2{font-size:23px}.topic-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:10px}.topic-card img{height:145px}.split-section{grid-template-columns:1fr;gap:28px;padding-top:5px}.news-grid{grid-template-columns:1fr 1fr}.help-panels{grid-template-columns:1fr}.independence{margin:0 18px 25px;grid-template-columns:1fr;padding:15px}.independence p,.independence a{grid-column:1;grid-row:auto}.footer-inner{grid-template-columns:1fr 1fr;gap:20px}.footer-inner>div:first-child{grid-column:1/-1}.detail-layout{padding-top:20px}.page-intro{padding:25px 21px}}
@media(max-width:520px){.news-grid,.topic-grid,.more-grid{grid-template-columns:1fr}.topic-card img{height:190px}.section-heading{align-items:start}.text-link{font-size:11px}.footer-inner{grid-template-columns:1fr}.footer-inner>div:first-child{grid-column:auto}.footer-links{grid-template-columns:1fr 1fr}.ticker-source{display:none}.page-intro h1{font-size:36px}}
@media(prefers-reduced-motion:reduce){*,*::before,*::after{scroll-behavior:auto!important;animation-duration:.01ms!important;animation-iteration-count:1!important;transition:none!important}}

/* MijnBelastingGids 2.0.2: readable cards and shared page alignment. */
.tax-page.theme-mbg{--blue:#1b3da8;--accent:#1b3da8;--soft:#edf3fb;font-size:18px;line-height:1.6}
.brand-mark img{display:block;width:42px;height:42px}.brand small{font-size:12px}
.audience-card.business{background:#edf3fb;border-color:#d5e5f3}
.detail-layout{max-width:var(--max)}
.detail-columns{display:grid;grid-template-columns:minmax(0,1.7fr) minmax(300px,1fr);gap:28px;align-items:start}
.detail-main{min-width:0}.page-intro{padding:26px 28px;margin-bottom:22px}.page-intro p{font-size:20px}
.more-pages{margin:0}.more-pages h2{margin:0 0 16px;font-size:26px}.more-grid{grid-template-columns:1fr;gap:14px}
.more-grid a,.tool-card,.topic-card{background:#1b3da8;color:white;border-color:#1b3da8}
.more-grid a{padding:22px 24px;gap:8px}.more-grid a strong,.tool-card strong,.topic-card strong{color:white;font-size:22px;line-height:1.3}
.more-grid a span,.tool-card small,.topic-card span{color:white;font-size:18px;line-height:1.6}.more-grid a b{font-size:16px;margin-top:4px}
.tool-card{padding:20px;min-height:116px}.tool-card>b{color:white}.tool-icon{background:white;color:#1b3da8;border-radius:50%;flex-basis:48px;height:48px}
.topic-card div{padding:20px}.tool-list{gap:14px}
.tax-page a:focus-visible,.tax-page button:focus-visible,.tax-page select:focus-visible,.tax-page input:focus-visible{outline:3px solid #e3a000;outline-offset:4px}
.more-grid a:hover,.tool-card:hover{background:#122d85}.news-body{padding:20px}.news-body h3{font-family:inherit;font-size:22px;line-height:1.4}.news-body p{font-size:18px;line-height:1.6}.eyebrow,.read-link,.source-note{font-size:14px}.text-link{font-size:16px}
.detail-main .news-grid{grid-template-columns:1fr}.detail-main .news-card{display:grid;grid-template-columns:190px minmax(0,1fr)}.detail-main .news-card img{height:100%;min-height:190px;object-fit:cover}
.detail-section p,.detail-section li,.source-callout p{font-size:18px}.footer-links a,.footer-inner p{font-size:15px}.ticker-item{font-size:15px}.ticker-inner{height:54px}
@media(max-width:1000px){.detail-columns{grid-template-columns:1fr}.more-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(max-width:600px){.more-grid{grid-template-columns:1fr}.detail-main .news-card{display:block}.detail-main .news-card img{height:190px;width:100%}.page-intro{padding:22px}.more-grid a,.tool-card{padding:20px}.hero-copy>p{font-size:18px}.brand strong{font-size:18px}.ticker-label{font-size:12px}.ticker-item{font-size:15px}.section-heading{flex-wrap:wrap}.tool-card strong,.more-grid a strong{font-size:22px}.search-row label{font-size:14px}.search-row input{font-size:16px;min-width:0}.year-select{font-size:16px;min-height:44px}}
/* Coordinated colour accents; white text stays high contrast. */
.more-grid a:nth-child(3n+2),.tool-card:nth-child(3n+2),.topic-card:nth-child(3n+2){background:#086577;border-color:#086577}
.more-grid a:nth-child(3n),.tool-card:nth-child(3n),.topic-card:nth-child(3n){background:#245399;border-color:#245399}
.more-grid a:hover,.tool-card:hover{filter:brightness(.92)}
.hero{background:linear-gradient(115deg,#edf3ff 0%,#f3f8fd 48%,#dcefeb 100%)}
.audience-card.private{background:#e7efff;border-color:#c4d5f1}.audience-card.business{background:#e4f2ef;border-color:#bedcd5}
.help-panel.steps{background:#eaf0ff}.help-panel.calendar{background:linear-gradient(120deg,#e5f3ef,#f5f0e3)}
.page-intro{background:linear-gradient(120deg,#eaf0ff,#e5f3f2);border-left:5px solid #086577}