*
            {
                margin:         0;
                padding:        0;
                color:          #424c59;
            }
            html, body
            {
                font:           14px Helvetica, Verdana, Arial, Helvetica, sans-serif;
                margin:         0px;
                background:     #2d405b;
            }
            ul
            {
                padding-left:       5px;
            }

            p.clear
            {
                clear:          both;
            }
            /* Design start */
 div#site
            {
                margin:         0 auto;
                width:          960px;
            }


div#site div#navi
            {
                background:     #ffffff;
                height:         32px;
            }
div#navi ul
            {
                height:         32px;
            }
div#navi li
            {
	list-style: none;
                float:left;
	 

            }
div#navi li a{display:block;
	margin: 0px;
	padding: 10px 10px 10px 10px;
	text-transform: uppercase;
	font-weight: bold; 
	font-size: 14px;
	text-decoration: none; 
  }

body#privatpersonen #navi ul li#a2 a.a2{ 
 	background:#202f42 ;
	color: #ffffff;
 }
body#freiberufler #navi ul li#a3 a.a3{ 
 	background:#202f42 ;
	color: #ffffff;
 }
body#kapitalgesellschaften #navi ul li#a4 a.a4{ 
 	background:#202f42 ;
	color: #ffffff;
 }
body#existenzgruender #navi ul li#a5 a.a5{ 
 	background:#202f42 ;
	color: #ffffff;
 }


div#site div#subnavi
            {
                background:     #202f42;
                height:         32px;
            }
div#subnavi ul
            {
                height:         32px;
            }
div#subnavi li
            {
                float:left;
	list-style: none;
	

            }
div#subnavi li a{
	display:block;
	margin: 0px;
	padding: 8px 10px 10px 10px;
	text-transform: uppercase;
	font-weight: bold; 
	font-size: 14px;
	color:          #ffffff;
	text-decoration: none; 
  }


 div#site div#navibottom
            {
                background:     #ffffff;
                height:         32px;
            }
div#navibottom ul
            {
                background:     #ffffff;
                height:         32px;
            }
div#navibottom li
            {
                float:left;
	display:block;
	list-style: none;
	margin: 10px 20px 5px 0px;
	padding: 0;
	border-bottom: 1px solid #ffffff;
	text-transform: uppercase;
	font-weight: bold; 
	font-size: 14px; 

            }
div#navibottom li a{
	text-decoration: none; 
  }





div#site div#head
            {	background: #2d405b url(../images/head_index_2023.jpg)  no-repeat left top;
                height:         320px;

            }
div#site div#head2
            {	background: #2d405b url(../images/head_weiter_2023.jpg)  no-repeat left top;
                height:         320px;

            }
#head p, b
            {
                
				color:          #ffffff;
				line-height: 17px;
            }
#head h2
            {
                font-size:           14px ;
				color:          #ffffff;
				font-weight: bold;

            }
#head div
            { float:left;
	 width:          210px;
               margin-top:50px;
            }
#head div#first
            { float:left;
	 width:          100px;
               margin-top:50px;
            }
 div#site div#wrapper
            {	padding: 20px;
                float:          left;
                width:          920px;
				background:     #fff;
            }
div#site div#wrapper div#content
            {	width:          600px;
                background:     #ffffff;
                padding: 10px;
                float:          left;
            }
div#site div#wrapper div#adresse
            {
                width:          220px;
                float:          right;
                background:     #2d405b;
				padding: 20px 10px 20px 50px;
				color:          #ffffff;
            }
#content p, b
            {	line-height: 17px; 
                           }
#content h1
            {
                font-size:           24px ;
				color:          #2d405b;
				text-transform: uppercase;
				font-weight: bold; 
				margin-bottom: 10px;
				line-height: 20px; 
  }
#content h2
            {
                font-size:           18px ;
				color:          #2d405b;
				text-transform: uppercase;
				font-weight: bold; 
				margin-bottom: 20px;
				line-height: 16px; 
  }

#content a
            {
               
				color:          #2d405b;
				font-weight: bold;
				line-height: 17px; 
  }
#content b
            {
               
				color:          #2d405b;
				font-weight: bold;
				line-height: 17px; 
  }
#content ul
            {
                padding-left:       20px;
            }
#content li
            {
               line-height: 17px; 
            }

#adresse p, b
            {
                
				color:          #ffffff;
				line-height: 17px;
            }
#adresse h2
            {
                font-size:           12px ;
				color:          #ffffff;
				font-weight: bold;
            }

 a.linkrechts
            {
               
				color:          #ffffff;
				font-weight: bold;
				line-height: 17px; 
  }