html, body {width:100%; height:100%;}
body {margin: 0; padding: 0;}

body div, p, a, ul, li, th, td, h1, h2, h3, h4, h5 {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	color:#000000;
	line-height: 15px;
}

body{
	background-color:#E8F6EB;
}	

body.home{
	background-color:#FFFFFF;
	background-image:url(../images/bg_home.gif);
	background-repeat:repeat-x;
}

body.steuer{
	background-color:#D2E096;
	background-image:url(../images/bg_steuer_full.gif);
	background-repeat:repeat-x;
}

body.recht{
	background-color:#BAB4A8;
	background-image:url(../images/bg_recht_full.gif);
	background-repeat:repeat-x;
}

body.klier-ott{
	background-color:#B3E1F2;
	background-image:url(../images/bg_ko_full.gif);
	background-repeat:repeat-x;
}

#cont-steuer,#cont-recht,#cont-klier-ott{
	background-color:#FFFFFF;
	padding: 0px 45px 0px 15px;
	position:absolute;
	left:196px;
	top:0px;
	width:378px;
	height:100%;
}

#flash{
	position:absolute;
	left:637px;
	top:250px;
	width:100%;
	height:100%;
	background-color:#D2E096;
	/*border-width:1px;; border-color:#FF0000; border-style:solid;*/
	}

/*Headlines*/
h1{
	margin: 132px 0px 28px 0px;
	font-size: 15px;
}

img{
	margin: 24px 0px 24px 0px;
}

#cont-steuer h1{
	color:#BED269;
}
#cont-recht h1{
	color:#8C826E;
}
#cont-klier-ott h1{
	color:#009BD2;
}
h2{
	margin: 0px 0px 28px 0px;
	padding:0px;
}

h3{
	margin:0px;
	padding:0px;
	display:inline;
	font-weight:normal;
}

h3.abstand {
	margin-top:24px;
	padding-top:24px;
}

h4{
	font-weight:normal;
}
/*********************************************************************************************/
/*********************************************************************************************/  

p{
	margin-top:0px;
}

li{
	background: transparent url(../images/list-dot.gif) left top no-repeat;
	padding-left: 12px;	
}

li.linkliste,li.mailliste{
	
	padding-left: 0px;	
}

ul{
	margin-left:0px;
	padding-left:0px;
	list-style-type: none;
}
	

a{
	text-decoration: underline;
	}

a:hover{
	text-decoration: underline;
	}
	

/*********************************************************************************************/
/*********************************************************************************************/  

#myLogoHome{
	position:absolute;left:58px;top:140px;
	}

#myLogoSign{
	position:absolute;left:694px;top:272px;
	}
	
#mySign{
	position:absolute;left:694px;top:24px;
	}
/*********************************************************************************************/
/*********************************************************************************************/  
#navHome {
   background-color: transparent;
   padding: 0;
   border: none;
   /*height: 31px;*/
   margin: 0;
   position: absolute;
   top: 250px;
   left: 160px;
   }
   
#navHome li {
   background-color: transparent;
   padding: 0;
   margin: 0;
   list-style: none;
   display: inline;
}

#navHome ul{
   background-color: transparent;
   padding: 0;
   margin: 0;
   }

#navHome a {
   background-color: transparent;
   font: bold 0.93em sans-serif;
   color: #000;
   text-decoration: none;
   padding: 0;
   border: none;
   margin: 0px;
   margin-left: 3px;
   height: 262px;
   width: 40px;
   display: block;
   float: left;
}

#navHome .nav01 {
	background: url(../images/button_home_steuer.gif) no-repeat;
}
#navHome a.nav01:hover, #navHome a.nav01:focus {
   background: 0px 42px url(../images/button_home_steuer.gif) no-repeat;
}
   
.homeNav02Up {
	background: url(../images/button_home_recht.gif) no-repeat;
}
a.homeNav02Up:hover, #a.home-nav02Up:focus {
   background: 0px 42px url(../images/button_home_recht.gif) no-repeat;
   }
   
.homeNav02Down {
  	background: 0px 42px url(../images/button_home_recht.gif) no-repeat;
}
a.homeNav02Down:hover, #a.home-nav02Down:focus {
   background: 0px 42px url(../images/button_home_recht.gif) no-repeat;
   }  

#navHome .nav03 {
	background: url(../images/button_home_ko.gif) no-repeat;
}
#navHome a.nav03:hover, #navHome a.nav03:focus {
   background: 0px 42px url(../images/button_home_ko_wir_a.gif) no-repeat;
   }

#navHome .nav04 {
	background: url(../images/button_home_ko.gif) no-repeat;
}
#navHome a.nav04:hover, #navHome a.nav04:focus {
   background: 0px 42px url(../images/button_home_ko_links_a.gif) no-repeat;
   }

#navHome .nav05 {
	background: url(../images/button_home_ko.gif) no-repeat;
}
#navHome a.nav05:hover, #navHome a.nav05:focus {
   background: 0px 42px url(../images/button_home_ko_kontakt_a.gif) no-repeat;
   }
   
#navHome .nav06 {
	background: url(../images/button_home_ko.gif) no-repeat;
}
#navHome a.nav06:hover, #navHome a.nav06:focus {
   background: 0px 42px url(../images/button_home_ko_impr_a.gif) no-repeat;
   }
   
/*********************************************************************************************/
/*********************************************************************************************/  
#navList, #navSubSteuer, #navSubRecht{
   background-color: transparent;
   padding: 0;
   border: none;
   height: 31px;
   margin: 0;
   position: absolute;
   top: 106px;
   left: 10px;
   }
   
#navSubSteuer{
   position: absolute;
	left: 39px;
	top: 134px;
}
#navSubRecht{
   position: absolute;
	left: 68px;
	top: 134px;
	
}   
   
#navList li, #navSubSteuer li, #navSubRecht li{
   background-color: transparent;
   padding: 0;
   margin: 0;
   list-style: none;
   display: inline;
}

#navList ul, #navSubSteuer ul, #navSubRecht ul{
   background-color: transparent;
   padding: 0;
   margin: 0;
   }

#navList a, #navSubSteuer a, #navSubRecht a {
   background-color: transparent;
   font: bold 0.93em sans-serif;
   color: #000;
   text-decoration: none;
   padding: 0;
   border: none;
   margin: 0px;
   margin-left: 3px;
   height: 172px;
   width: 26px;
   display: block;
   float: left;
}

#navList .st-steuerAktiv,
#navList .re-rechtAktiv,
#navList .ko-wirAktiv,#navList .ko-linksAktiv,#navList .ko-kontaktAktiv,#navList .ko-imprAktiv,
#navSubSteuer .st-leistungenAktiv, #navSubSteuer .st-spezialAktiv,
#navSubRecht .re-leistungenAktiv, #navSubRecht .re-spezialAktiv{
   background-color: transparent;
   font: bold 0.93em sans-serif;
   color: #000;
   text-decoration: none;
   padding: 0;
   border: none;
   margin: 0px;
   margin-left: 3px;
   height: 196px;
   width: 26px;
   display: block;
   float: left;
}

#navList .nav01 {
	background: url(../images/button_st_steuer.gif) no-repeat;
}
#navList a.nav01:hover, #navList a.nav01:focus {
   background: 0px 14px url(../images/button_st_steuer.gif) no-repeat;
 }
	
#navList .st-steuerAktiv {background: 0px 42px url(../images/button_st_steuer.gif) no-repeat;}
#navList a.st-steuerAktiv {background: 0px 14px url(../images/button_st_steuer.gif) no-repeat;}
#navList a.st-steuerAktiv:hover, #navList a.st-steuerAktiv:focus {
   background: 0px 42px url(../images/button_st_steuer.gif) no-repeat;
 }
        
#navList .nav02, #navList .nav02Hidden {
	background: url(../images/button_re_recht.gif) no-repeat;
}
#navList a.nav02:hover, #navList a.nav02:focus {
   background: 0px 14px url(../images/button_re_recht.gif) no-repeat;
   }
#navList a.nav02Hidden:hover, #navList a.nav02Hidden:focus {
   background: 0px 0px url(../images/button_re_recht.gif) no-repeat;
   }
#navList .re-rechtAktiv {background: 0px 42px url(../images/button_re_recht.gif) no-repeat;}
#navList a.re-rechtAktiv {background: 0px 28px url(../images/button_re_recht.gif) no-repeat;}
#navList a.re-rechtAktiv:hover, #navList a.re-rechtAktiv:focus {
   background: 0px 42px url(../images/button_re_recht.gif) no-repeat;
 }

#navList .nav03, #navList .nav03Hidden {
	background: url(../images/button_ko_wir.gif) no-repeat;
}
#navList a.nav03:hover, #navList a.nav03:focus {
   background: 0px 14px url(../images/button_ko_wir.gif) no-repeat;
   }
   
#navList a.nav03Hidden:hover, #navList a.nav03Hidden:focus {
   background: 0px 0px url(../images/button_ko_wir.gif) no-repeat;
   }
#navList .ko-wirAktiv {background: 0px 14px url(../images/button_ko_wir.gif) no-repeat;}


#navList .nav04, #navList .nav04Hidden {
	background: url(../images/button_ko_links.gif) no-repeat;
}
#navList a.nav04:hover, #navList a.nav04:focus {
   background: 0px 14px url(../images/button_ko_links.gif) no-repeat;
   }
#navList a.nav04Hidden:hover, #navList a.nav04Hidden:focus {
   background: 0px 0px url(../images/button_ko_links.gif) no-repeat;
   }
#navList .ko-linksAktiv {background: 0px 14px url(../images/button_ko_links.gif) no-repeat;}


#navList .nav05 {
	background: url(../images/button_ko_kontakt.gif) no-repeat;
}
#navList a.nav05:hover, #navList a.nav05:focus {
   background: 0px 14px url(../images/button_ko_kontakt.gif) no-repeat;
   }
#navList .ko-kontaktAktiv {background: 0px 28px url(../images/button_ko_kontakt.gif) no-repeat;}

  
#navList .nav06 {
	background: url(../images/button_ko_impr.gif) no-repeat;
}
#navList a.nav06:hover, #navList a.nav06:focus {
   background: 0px 14px url(../images/button_ko_impr.gif) no-repeat;
   }
#navList .ko-imprAktiv {background: 0px 28px url(../images/button_ko_impr.gif) no-repeat;}


/*********************************************************************************************/
/*********************************************************************************************/  
/** Subnavigationen*************/  

#navSubSteuer .nav01 {
	background: url(../images/button_st_leistungen.gif) no-repeat;
}
#navSubSteuer a.nav01:hover, #navSubSteuer a.nav01:focus{
   background: 0px 14px url(../images/button_st_leistungen.gif) no-repeat;
} 
#navSubSteuer .st-leistungenAktiv{
	background: 0px 14px url(../images/button_st_leistungen.gif) no-repeat;
}

#navSubSteuer .nav02 {
	background: url(../images/button_st_spezial.gif) no-repeat;
}
#navSubSteuer a.nav02:hover, #navSubSteuer a.nav02:focus{
   background: 0px 14px url(../images/button_st_spezial.gif) no-repeat;
}
#navSubSteuer .st-spezialAktiv{
	background: 0px 14px url(../images/button_st_spezial.gif) no-repeat;
}


#navSubRecht .nav01 {
	background: url(../images/button_re_leistungen.gif) no-repeat;
}
#navSubRecht a.nav01:hover, #navSubRecht a.nav01:focus {
   background: 0px 14px url(../images/button_re_leistungen.gif) no-repeat;
}
#navSubRecht .re-leistungenAktiv{
	background: 0px 14px url(../images/button_re_leistungen.gif) no-repeat;
}  
#navSubRecht .nav02 {
	background: url(../images/button_re_spezial.gif) no-repeat;
}
#navSubRecht a.nav02:hover, #navSubRecht a.nav02:focus {
   background: 0px 14px url(../images/button_re_spezial.gif) no-repeat;
}
#navSubRecht .re-spezialAktiv{
	background: 0px 14px url(../images/button_re_spezial.gif) no-repeat;
}

/*********************************************************************************************/
/*********************************************************************************************/  
/** Sitemap*************/  


#navSitemapSteuer, #navSitemapRecht, #navSitemapKlierOtt {
   background-color: transparent;
   padding: 0;
   border: none;
   height: 68px;
   margin: 0;
   position: absolute;
   left:160px;
   }
   
#navSitemapSteuer a, #navSitemapRecht a , #navSitemapKlierOtt a  {
   height: 68px;
   width: 24px;
   display: block;
   }
   
#navSitemapSteuer li, #navSitemapRecht li, #navSitemapKlierOtt li {
	background-image:url();
}

#navSitemapSteuer a {
	background: url(../images/site_m_steuer.gif) no-repeat;
}
#navSitemapSteuer a:hover, #navSitemapSteuer a:focus{
   background: url(../images/site_m_steuer_ro.gif) no-repeat;
}
#navSitemapRecht a {
	background: url(../images/site_m_recht.gif) no-repeat;
}
#navSitemapRecht a:hover, #navSitemapRecht a:focus{
   background: url(../images/site_m_recht_ro.gif) no-repeat;
}
#navSitemapKlierOtt a {
	background: url(../images/site_m_klier-ott.gif) no-repeat;
}
#navSitemapKlierOtt a:hover, #navSitemapKlierOtt a:focus{
   background: url(../images/site_m_klier-ott_ro.gif) no-repeat;
}

 


#siteHome a{
	color:#009BD2;
}

#siteHome li, #siteSteuer li, #siteSubSteuer li, #siteRecht li, #siteSubRecht li, #siteKlierOtt li{
	list-style: none;
	background-image:url();
	padding-left: 0px;	
}

#siteHome a, #siteSteuer a, #siteSubSteuer a, #siteRecht a, #siteSubRecht a, #siteKlierOtt a{
	font-weight:bold;
}

#siteSteuer a, #siteSubSteuer a{
	color:#ABBD5E;
}

#siteRecht a, #siteSubRecht a{
	color:#8C826E;
}

#siteSubSteuer li, #siteSubSteuer li, #siteSubRecht li, #siteSubRecht li{
	padding-left: 20px;	
}

#siteKlierOtt a{
	color:#009BD2;
}