body { background-color:#cccccc;  }
#body { width: 810px; margin-bottom: -20px; left: center; margin-left: 30px; margin-top: 30px; padding: 0; text-align: center; }

div {font-family: Verdana,Tahoma, Arial, Helvetica, sans-serif;} 
p{ margin: 0 0 10px 0; padding:0; }
a {text-decoration:none;  list-style: none;   }
a:hover {text-decoration:none; font-weight:;  list-style: none;  }
a img {border: 0px; text-decoration: none;}
img {border: 0px; text-decoration: none;}


h1 {font-size:11pt; color:#CC0000; font-weight: bold; font: Verdana,Tahoma,Arial,sans-serif;}
h2 { font-size: 9pt;  line-height: 16pt; font-weight: bold; }
#k1 { font-size: 11pt;  line-height: 12pt; color: #666666; font-weight: bold; font: Verdana,Tahoma,Arial,sans-serif;}


.leftimg {float: left; margin-right: 20px;  }
.rightimg {float: right; margin-top: 13px; margin-left: 10px; }


li {text-decoration:none;   margin-left: -10px;  }

#navcontainer { font-size: 9pt;  line-height: 12pt; color: #666666; text-align: right; margin-left: auto; margin-right: 0px; padding-right: 0px; width:800; text-decoration: none; background-position: left; background-color:#ffffff; background: url(streifen_oben.jpg) no-repeat;  }
#fusszeile { width:800; margin-left: auto; margin-right: auto;   height: 14px; text-align: left; text-decoration: none; background-color:#ffffff; background-repeat: no-repeat; background: url(bg_footer.gif) no-repeat;}
#fusszeile a{ width:800;  height: 10px; text-decoration: none; color: #ffffff;  font-size: 9px;  font-weight: normal;  margin: 0 0 0 260;}
#fusszeile a:hover { width:800;  height: 10px;  text-decoration: none; color: #ffffff;  font-size: 9px;  font-weight: bold;  margin: 0 0 0 260;}



/* mitte Spalte*/
#inhalt{ width: 800px;  text-align: left; margin-left: auto; margin-right: auto; position: relative;   background-position: left; background-color:#ffffff; background: url(bg_buero_1700.jpg) no-repeat;   }
#inhalt_index { width: 800px;  text-align: left; margin-left: auto; margin-right: auto; position: relative;   background-position: left; background-color:#ffffff; background: url(bg_index.jpg) no-repeat;   }
#inhalt_kanzlei { width: 800px;  text-align: left; margin-left: auto; margin-right: auto; position: relative;   background-position: left; background-color:#ffffff; background: url(bg_kanzlei.jpg) no-repeat;   }
#inhalt_kanzlei2 { width: 800px;  text-align: left; margin-left: auto; margin-right: auto; position: relative;   background-position: left; background-color:#ffffff; background: url(bg_kanzlei2.jpg) no-repeat;   }
#inhalt_team { width: 800px;  text-align: left; margin-left: auto; margin-right: auto; position: relative;   background-position: left; background-color:#ffffff; background: url(bg_team.jpg) no-repeat;   }
#inhalt_service { width: 800px;  text-align: left; margin-left: auto; margin-right: auto; position: relative;   background-position: left; background-color:#ffffff; background: url(bg_service.jpg) no-repeat;   }
#inhalt_kontakt { width: 800px;  text-align: left; margin-left: auto; margin-right: auto; position: relative;   background-position: left; background-color:#ffffff; background: url(bg_kontakt.jpg) no-repeat;   }
#inhalt_impressum { width: 800px;  text-align: left; margin-left: auto; margin-right: auto; position: relative;   background-position: left; background-color:#ffffff; background: url(bg_impressum.jpg) no-repeat;   }


#meLeft		{ width: 220px; font-family: Arial, Helvetica, sans-serif;  font-size: 9pt;	font-weight: bold; line-height: 14pt; float: left;  margin-top: 0; padding-top: 0; background-image: url(bg_buero.jpg); }

#head {font-size:11pt; color:#CC0000; font-weight: bold; font: Verdana,Tahoma,Arial,sans-serif;}
#h1 {font-size:8pt; color:#333333; font-weight: bold;}
#h2 {font-size:10pt; color:#CC0000; font-weight: bold;}
#h3 {font-size:9pt; color:#333333; font-weight: bold;}
#ZA_eng {line-height: 13pt; width: 480px;}

#TEXT { font-size: 9pt;  line-height: 16pt; margin: 0px 0px 0 260px;  display: block;  width:400px; height: 750px; position: relative;  padding-top: 15px; padding-left: 0px; padding-bottom: 20px;  }
/* #TEXT h2{ color: #CC9900;  font-size: 18px;  font-weight: normal;  margin: 0 0 5px 0;  padding: 5px 0 0 0;     } */
#TEXT h3{ color: #000033;  font-size: 14px;  font-weight: bold;  margin: 0 0 5px 0;  padding: 5px 0 0 0;     }
#TEXT p{ text-align: left;  line-height: 20px;  margin-bottom: 18px; }
#TEXT a{ color: #333333;text-decoration: none; text-align:center; margin-left: auto; margin-right: auto;}
#TEXT a:hover{ color: #CC0000;text-decoration: none; font-weight: bold; text-align:center; margin-left: auto; margin-right: auto;}

#Kanzlei { font-size: 9pt;  line-height: 16pt; margin: 0px 0px 0 260px;  display: block;  width:400px; height: 658px; position: relative;  padding-top: 0px; padding-left: 0px; padding-bottom: 20px;  }
#Kanzlei h2{ color: #CC9900;  font-size: 18px;  font-weight: normal;  margin: 0 0 5px 0;  padding: 5px 0 0 0;     }
#Kanzlei h3{ color: #000033;  font-size: 14px;  font-weight: bold;  margin: 0 0 5px 0;  padding: 5px 0 0 0;     }
#Kanzlei p{ text-align: left;  line-height: 20px;  margin-bottom: 18px; }
#Kanzlei a{ color: #333333;text-decoration: none; text-align:center; margin-left: auto; margin-right: auto;}
#Kanzlei a:hover{ color: #CC0000;text-decoration: none; font-weight: bold; text-align:center; margin-left: auto; margin-right: auto;}

#Kanzlei5 { font-size: 9pt;  line-height: 16pt; margin: 0px 0px 0 260px;  display: block;  width:600px; height: 490px; position: relative;  padding-top: 0px; padding-left: 0px; padding-bottom: 20px;  }
#Kanzlei5 h2{ color: #CC9900;  font-size: 18px;  font-weight: normal;  margin: 0 0 5px 0;  padding: 5px 0 0 0;     }
#Kanzlei5 h3{ color: #000033;  font-size: 14px;  font-weight: bold;  margin: 0 0 5px 0;  padding: 5px 0 0 0;     }
#Kanzlei5 p{ text-align: left;  line-height: 20px;  margin-bottom: 18px; }
#Kanzlei5 a{ color: #333333;text-decoration: none; text-align:center; margin-left: auto; margin-right: auto;}
#Kanzlei5 a:hover{ color: #CC0000;text-decoration: none; font-weight: bold; text-align:center; margin-left: auto; margin-right: auto;}

#Team { font-size: 9pt;  line-height: 16pt; margin: 0px 0px 0 260px;  display: block;  width:600px; height: 658px; position: relative;  padding-top: 0px; padding-left: 0px; padding-bottom: 20px;  }
#Team h2{ color: #CC9900;  font-size: 18px;  font-weight: normal;  margin: 0 0 5px 0;  padding: 5px 0 0 0;     }
#Team h3{ color: #000033;  font-size: 14px;  font-weight: bold;  margin: 0 0 5px 0;  padding: 5px 0 0 0;     }
#Team p{ text-align: left;  line-height: 20px;  margin-bottom: 18px; }
#Team a{ color: #333333;text-decoration: none; text-align:center; margin-left: auto; margin-right: auto;}
#Team a:hover{ color: #CC0000;text-decoration: none; font-weight: bold; text-align:center; margin-left: auto; margin-right: auto;}

#Kanzlei3 { font-size: 9pt;  line-height: 16pt; margin: 0px 0px 0 260px;  display: block;  width:400px; height: 658px; position: relative;  padding-top: 0px; padding-left: 0px; padding-bottom: 20px;  }
#Kanzlei3 h2{ color: #CC9900;  font-size: 18px;  font-weight: normal;  margin: 0 0 5px 0;  padding: 5px 0 0 0;     }
#Kanzlei3 h3{ color: #000033;  font-size: 14px;  font-weight: bold;  margin: 0 0 5px 0;  padding: 5px 0 0 0;     }
#Kanzlei3 p{ text-align: left;  line-height: 20px;  margin-bottom: 18px; }
#Kanzlei3 a{ color: #333333;text-decoration: none; text-align:center; margin-left: auto; margin-right: auto;}
#Kanzlei3 a:hover{ color: #CC0000;text-decoration: none; font-weight: bold; text-align:center; margin-left: auto; margin-right: auto;}


#Steuerberatung { font-size: 12px;  line-height: 14pt; margin: 0px 0px 0 260px;  display: block;  width:480px; height: 930px; position: relative;  padding-top: 15px; padding-left: 0px; padding-bottom: 20px;  }
	#Steuerberatung h2{ color: #CC9900;  font-size: 18px;  font-weight: normal;  margin: 0 0 5px 0;  padding: 5px 0 0 0;     }
	#Steuerberatung h3{ color: #000033;  font-size: 14px;  font-weight: bold;  margin: 0 0 5px 0;  padding: 5px 0 0 0;     }
	#Steuerberatung a{ color: #CC0000;text-decoration: none; text-align:center; margin-left: auto; margin-right: auto;}
	#Steuerberatung a:hover{ color: #CC0000;text-decoration: none; font-weight: bold; text-align:center; margin-left: auto; margin-right: auto;}

#Betriebswirt { font-size: 12px;  line-height: 14pt; margin: 0px 0px 0 260px;  display: block;  width:480px; height: 530px; position: relative;  padding-top: 15px; padding-left: 0px; padding-bottom: 20px;  }
	#Betriebswirt h2{ color: #CC9900;  font-size: 18px;  font-weight: normal;  margin: 0 0 5px 0;  padding: 5px 0 0 0;     }
	#Betriebswirt h3{ color: #000033;  font-size: 14px;  font-weight: bold;  margin: 0 0 5px 0;  padding: 5px 0 0 0;     }
	#Betriebswirt a{ color: #CC0000;text-decoration: none; text-align:center; margin-left: auto; margin-right: auto;}
	#Betriebswirt a:hover{ color: #CC0000;text-decoration: none; font-weight: bold; text-align:center; margin-left: auto; margin-right: auto;}
	

#Links { font-size: 12px;  line-height: 14pt; margin: 0px 0px 0 260px;  display: block;  width:480px; height: 990px; position: relative;  padding-top: 15px; padding-left: 0px; padding-bottom: 20px;  }
	#Links h2{ color: #CC9900;  font-size: 18px;  font-weight: normal;  margin: 0 0 5px 0;  padding: 5px 0 0 0;     }
	#Links h3{ color: #000033;  font-size: 14px;  font-weight: bold;  margin: 0 0 5px 0;  padding: 5px 0 0 0;     }
	#Links a{ color: #CC0000;text-decoration: none; text-align:center; margin-left: auto; margin-right: auto;}
	#Links a:hover{ color: #CC0000;text-decoration: none; font-weight: bold; text-align:center; margin-left: auto; margin-right: auto;}

#kontakt { font-size: 12px;  line-height: 14pt; margin: 0px 0px 0 260px;  display: block;  width:480px; height: 950px; position: relative;  padding-top: 15px; padding-left: 0px; padding-bottom: 20px;  }
	#kontakt h2{ color: #CC9900;  font-size: 18px;  font-weight: normal;  margin: 0 0 5px 0;  padding: 5px 0 0 0;     }
	#kontakt h3{ color: #000033;  font-size: 14px;  font-weight: bold;  margin: 0 0 5px 0;  padding: 5px 0 0 0;     }
	#kontakt a{ color: #000000;text-decoration: none; text-align:center; margin-left: auto; margin-right: auto;}
	#kontakt a:hover{ color: #CC0000;text-decoration: none; font-weight: bold; text-align:center; margin-left: auto; margin-right: auto;}

			
#Impressum { font-size: 12px;  line-height: 14pt; margin: 0px 0px 0 260px;  display: block;  width:480px; height: 1690px; position: relative;  padding-top: 15px; padding-left: 0px; padding-bottom: 20px;  }
	#Impressum h2{ color: #CC9900;  font-size: 18px;  font-weight: normal;  margin: 0 0 5px 0;  padding: 5px 0 0 0;     }
	#Impressum h3{ color: #000033;  font-size: 14px;  font-weight: bold;  margin: 0 0 5px 0;  padding: 5px 0 0 0;     }
	#Impressum a{ color: #CC0000;text-decoration: none; text-align:center; margin-left: auto; margin-right: auto;}
	#Impressum a:hover{ color: #CC0000;text-decoration: none; font-weight: bold; text-align:center; margin-left: auto; margin-right: auto;}
	

#box1 {position: absolute;top: 130px;left: 0px;width: 350px;font-family: Tahoma, Arial, Helvetica, sans-serif; color: #333333; font-weight: bold; line-height: 16pt; text-align:left;}
#box2 {position: absolute;top: 150px;left: 225px; width: 450px;  font-family: Tahoma, Arial, Helvetica, sans-serif; color: #000000; font-weight: normal; line-height: 16pt; text-align:left; }


#box1_team {position: absolute;top: 80px;left: 0px;width: 550px;font-size: 9pt;  line-height: 16pt; margin: 0px 0px 0 0px;  padding-top: 15px; padding-left: 0px; text-align:left;}
#box2_team {position: absolute;top: 82px;left: 370px;width: 530px;font-size: 9pt;  line-height: 16pt; margin: 0px 0px 0 0px;  padding-top: 15px; padding-left: 0px; text-align:left;}



#box_spalte1 {position: absolute;top: 360px;left: 0px;width: 450px; font-size:9pt; font-family: Tahoma, Arial, Helvetica, sans-serif; color: #333333; font-weight:normal; line-height: 18px; text-align:left;}
#box_spalte2 {position: absolute;top: 360px;left: 200px;width: 450px; font-size:9pt; font-family: Tahoma, Arial, Helvetica, sans-serif; color: #333333; font-weight:normal; line-height: 18px; text-align:left;}



/***** Footer *****/ 
#footer { margin :0px; margin:0 auto; padding:0px;  width:850px; text-align:left; color:#000000;  font-size:10px; }
#footer a { color:#000000;  text-decoration:none; }
#footer a:link { font-weight:normal; color:#000000; text-decoration:none; }
#footer a:hover { text-decoration:underline; }

#sitemap { margin-left:-250px; margin:0 auto; padding:0px;  width:800px; text-align:right; color:#000000;  font-size:0.9em; }
#sitemap a { color:#000000;  text-decoration:none; }
#sitemap a:link { font-weight:normal; color:#000000; text-decoration:none; }
#sitemap a:hover { text-decoration: none; }	
	

	
#COPYRIGHT{ float: right;  width: 800px; height:18px; text-align: right;  display: block;  color: white;    font-size: 10px;  padding-right: 20px;  padding-top: 0px;        }
	#COPYRIGHT a{ color: White; text-decoration: none; font-weight: normal; }
	#COPYRIGHT a:hover{ text-decoration: none;	}
	
.weiter 
{
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size:10px;
	







/*-----------------rechte spalte ---------------------------------------------------*/
#info{
font-size:0.9em;
text-align:left;
line-height:1.5em;
color:#003399;
}
	color:#990033;
	line-height:1.4em;
	font-weight: normal;
	letter-spacing: normal;
	text-align: left;
	vertical-align: baseline;
	word-spacing: normal;
	}
.weiter a:link, .weiter a:visited, .weiter a:hover, .weiter a:active
{ text-decoration:none; font-size:10px; color:#990033; }