:root{--bg:#f7f6f2;--surface:#fff;--ink:#141414;--ink-2:#3a3a38;--muted:#6e6d68;--line:#dedcd5;--line-2:#eceae4;--accent:#0b5d3b;--accent-ink:#fff;--accent-soft:#e2ede6;--seg-tax:#141414;--seg-ahv:#6e6d68;--seg-alv:#9c9b95;--seg-bvg:#bdbbb4;--seg-nbu:#d8d6cf;--r:10px;--font:-apple-system, BlinkMacSystemFont, "SF Pro Text", "Helvetica Neue", "Segoe UI", Roboto, Arial, sans-serif}*{box-sizing:border-box}html{-webkit-text-size-adjust:100%}body{background:var(--bg);color:var(--ink);font:16px/1.45 var(--font);font-variant-numeric:tabular-nums;-webkit-font-smoothing:antialiased;margin:0}button,input,select{font:inherit;color:inherit}a{color:inherit}.num{font-variant-numeric:tabular-nums lining-nums;letter-spacing:-.01em}.sr-only{clip:rect(0 0 0 0);white-space:nowrap;width:1px;height:1px;position:absolute;overflow:hidden}:focus-visible{outline:2px solid var(--accent);outline-offset:2px}header.site{border-bottom:1px solid var(--line)}.bar{justify-content:space-between;align-items:center;max-width:1180px;margin:0 auto;padding:14px 20px;display:flex}.logo{letter-spacing:-.02em;color:var(--ink);align-items:center;font-size:17px;font-weight:650;text-decoration:none;display:inline-flex}.logo .mark{flex-shrink:0;width:26px;height:26px;margin-right:9px}.logo span{color:var(--muted);font-weight:450}.right{align-items:center;gap:6px;display:flex}.lang{gap:2px;font-size:14px;display:flex}.lang a{color:var(--muted);border-radius:6px;padding:6px 8px;text-decoration:none}.lang a[aria-current]{color:var(--ink);font-weight:600}.lang-top,.nav{display:none}.nav a{color:var(--ink-2);border-radius:8px;padding:8px 12px;font-size:15px;font-weight:550;text-decoration:none}.nav a[aria-current]{color:var(--ink)}.nav a[aria-current]:after{content:"";background:var(--accent);border-radius:1px;height:2px;margin-top:4px;display:block}.nav a:hover{background:var(--line-2)}.menu-btn{border:1px solid var(--line);background:var(--surface);cursor:pointer;border-radius:999px;align-items:center;gap:8px;height:40px;padding:0 14px;font-size:14px;font-weight:600;display:inline-flex}.menu-btn i{border-top:1.5px solid;border-bottom:1.5px solid;width:14px;height:8px;display:block}.sheet{z-index:50;background:var(--bg);padding:0 0 env(safe-area-inset-bottom);opacity:0;visibility:hidden;flex-direction:column;transition:opacity .2s,transform .2s,visibility .2s;display:flex;position:fixed;inset:0;transform:translateY(-8px)}.sheet.open{opacity:1;visibility:visible;transform:none}.sheet .bar{border-bottom:1px solid var(--line);width:100%}.sheet .main-links{flex-direction:column;padding:8px 20px;display:flex}.sheet .main-links a{border-bottom:1px solid var(--line);letter-spacing:-.02em;color:var(--ink);justify-content:space-between;align-items:center;padding:18px 0;font-size:26px;font-weight:650;text-decoration:none;display:flex}.sheet .main-links a small{color:var(--muted);letter-spacing:0;font-size:14px;font-weight:450}.sheet .main-links a[aria-current]{color:var(--accent)}.sheet-lang{color:var(--muted);justify-content:space-between;align-items:center;gap:12px;padding:20px;font-size:14px;display:flex}.sheet-lang .seg a{min-height:40px;color:var(--ink-2);border-radius:8px;align-items:center;padding:0 14px;font-size:15px;font-weight:550;text-decoration:none;display:flex}.sheet-lang .seg a[aria-current]{background:var(--surface);color:var(--ink);font-weight:600;box-shadow:0 1px 2px #00000014}.sheet .legal{flex-wrap:wrap;gap:8px 18px;margin-top:auto;padding:20px;font-size:14px;display:flex}.sheet .legal a{color:var(--muted)}body.locked{overflow:hidden}main{max-width:1180px;margin:0 auto;padding:28px 20px 120px}.intro h1{letter-spacing:-.035em;margin:0 0 12px;font-size:clamp(30px,7.2vw,52px);font-weight:700;line-height:1.04}.intro p{color:var(--ink-2);max-width:34em;margin:0 0 14px}.meta{color:var(--muted);flex-wrap:wrap;align-items:center;gap:4px 10px;font-size:13px;display:flex}.meta .dot{background:var(--accent);border-radius:50%;width:7px;height:7px;margin-right:6px;display:inline-block}.layout{margin-top:28px;display:block}form{border-top:2px solid var(--ink)}.field{border-bottom:1px solid var(--line);padding:16px 0}.label{color:var(--ink-2);letter-spacing:.01em;margin-bottom:8px;font-size:13px;font-weight:600;display:block}.row{align-items:center;gap:10px;display:flex}.money{flex:1;position:relative}.money span{color:var(--muted);pointer-events:none;font-size:15px;position:absolute;top:50%;left:14px;transform:translateY(-50%)}.input,select.input{border:1px solid var(--line);background:var(--surface);border-radius:var(--r);outline:none;width:100%;height:52px;padding:0 14px;font-size:20px;font-weight:600;transition:border-color .15s}select.input{appearance:none;background-image:linear-gradient(45deg, transparent 50%, var(--muted) 50%), linear-gradient(135deg, var(--muted) 50%, transparent 50%);background-position:calc(100% - 20px),calc(100% - 15px);background-repeat:no-repeat;background-size:5px 5px;padding-right:36px;font-size:17px}.money .input{padding-left:52px}.input:focus{border-color:var(--ink);box-shadow:0 0 0 3px var(--accent-soft)}.hint{color:var(--muted);margin-top:8px;font-size:13px}.hint:empty{display:none}.hint b{color:var(--ink);font-weight:600}.seg{background:var(--line-2);border-radius:var(--r);flex-shrink:0;gap:2px;padding:3px;display:inline-flex}.seg.full{width:100%;display:flex}.seg.full label{flex:1}.seg input{opacity:0;pointer-events:none;position:absolute}.seg label{min-height:44px;color:var(--ink-2);cursor:pointer;text-align:center;border-radius:8px;justify-content:center;align-items:center;padding:0 14px;font-size:15px;font-weight:550;transition:background .15s,color .15s;display:flex}.seg label:has(input:checked){background:var(--surface);color:var(--ink);box-shadow:0 1px 2px #00000014}.seg label:has(input:focus-visible){outline:2px solid var(--accent);outline-offset:1px}.split{grid-template-columns:1fr 1fr;gap:0 20px;display:grid}.stepper{border:1px solid var(--line);border-radius:var(--r);background:var(--surface);align-items:center;width:max-content;height:48px;display:flex}.stepper button{cursor:pointer;width:48px;height:46px;color:var(--ink);background:0 0;border:0;font-size:22px}.stepper button:disabled{color:var(--line);cursor:default}.stepper output{text-align:center;min-width:28px;font-size:18px;font-weight:650}.age{width:96px;height:48px;font-size:18px}.switch{cursor:pointer;justify-content:space-between;align-items:center;gap:12px;min-height:44px;display:flex}.switch>span:first-child{flex:1;min-width:0}.switch .t{font-size:15px;font-weight:550}.switch .d{color:var(--muted);font-size:13px;display:block}.switch input{appearance:none;background:var(--line);cursor:pointer;border-radius:999px;flex-shrink:0;width:48px;height:28px;margin:0;transition:background .15s;position:relative}.switch input:after{content:"";background:#fff;border-radius:50%;width:22px;height:22px;transition:transform .18s;position:absolute;top:3px;left:3px;box-shadow:0 1px 2px #0003}.switch input:checked{background:var(--accent)}.switch input:checked:after{transform:translate(20px)}.sub-field{margin-top:12px}[hidden]{display:none!important}.results{margin-top:36px}.kicker{color:var(--muted);text-transform:uppercase;letter-spacing:.08em;margin:0 0 6px;font-size:13px;font-weight:600}.net{flex-wrap:wrap;align-items:baseline;gap:10px;display:flex}.net .cur{color:var(--muted);font-size:20px;font-weight:600}.net .big{letter-spacing:-.045em;font-size:clamp(52px,15vw,84px);font-weight:700;line-height:.95}.sub{color:var(--ink-2);flex-wrap:wrap;gap:18px;margin-top:10px;font-size:15px;display:flex}.sub b{color:var(--ink)}.tariff{border-top:1px solid var(--line);border-bottom:1px solid var(--line);align-items:flex-start;gap:12px;margin-top:18px;padding:14px 0;display:flex}.code{background:var(--accent-soft);color:var(--accent);letter-spacing:.04em;border-radius:6px;padding:4px 8px;font-size:15px;font-weight:700}.tariff p{color:var(--ink-2);margin:0;font-size:14px}.note{color:var(--ink-2);background:var(--line-2);border-radius:8px;margin:12px 0 0;padding:10px 12px;font-size:13.5px}.note:empty{display:none}section.block{margin-top:36px}section.block h2{letter-spacing:-.015em;margin:0 0 14px;font-size:20px;font-weight:650}.stack{background:var(--line-2);border-radius:4px;gap:2px;height:14px;display:flex;overflow:hidden}.stack i{height:100%;transition:flex-basis .35s;display:block}.legend{margin:14px 0 0;padding:0;list-style:none}.legend li{border-bottom:1px solid var(--line-2);grid-template-columns:12px 1fr auto 56px;align-items:baseline;gap:10px;padding:11px 0;font-size:15px;display:grid}.legend .sw{border-radius:3px;align-self:start;width:12px;height:12px;margin-top:4px}.legend small{color:var(--muted);font-size:12.5px;display:block}.legend .amt{text-align:right;font-weight:600}.legend .pct{color:var(--muted);text-align:right;font-size:14px}.legend .link{color:var(--accent);cursor:pointer;background:0 0;border:0;margin-left:6px;padding:0;font-size:12.5px;font-weight:600;text-decoration:underline}.nbu-edit{background:var(--surface);border:1px solid var(--line);border-radius:var(--r);margin-top:12px;padding:14px}.nbu-edit .row{gap:8px}.nbu-edit .input{width:110px;height:44px;font-size:18px}.nbu-edit .btn{height:44px}.legend li.total{border-top:2px solid var(--ink);border-bottom:0;margin-top:4px;font-weight:650}.cantons{margin:0;padding:0;list-style:none}.cantons li{border-radius:8px;grid-template-columns:24px 1fr 90px;align-items:center;gap:10px;padding:9px 6px;font-size:15px;display:grid}.cantons .nm{flex-direction:column;gap:5px;min-width:0;display:flex}.cantons .nm span{white-space:nowrap;text-overflow:ellipsis;overflow:hidden}.cantons .rank{color:var(--muted);text-align:right;font-size:13px}.cantons .b{background:var(--line-2);border-radius:3px;height:6px;overflow:hidden}.cantons .b i{background:var(--seg-bvg);height:100%;display:block}.cantons .v{text-align:right;font-weight:600}.cantons li.me{background:var(--accent-soft)}.cantons li.me .b i{background:var(--accent)}.cantons li.me .nm span{font-weight:650}.cantons li.me .rank{color:var(--ink-2)}.more{border:1px solid var(--line);border-radius:var(--r);cursor:pointer;background:0 0;width:100%;height:44px;margin-top:10px;padding:0 16px;font-weight:550}.actions{flex-wrap:wrap;gap:10px;margin-top:28px;display:flex}.btn{border-radius:var(--r);border:1px solid var(--line);background:var(--surface);cursor:pointer;align-items:center;gap:8px;height:48px;padding:0 18px;font-weight:600;display:inline-flex}.btn.primary{background:var(--ink);color:#fff;border-color:var(--ink)}.disclaimer{color:var(--muted);max-width:40em;margin-top:28px;font-size:13px}footer{border-top:2px solid var(--ink);color:var(--ink-2);background:var(--surface);font-size:14px}.foot{max-width:1180px;padding:36px 20px calc(110px + env(safe-area-inset-bottom));margin:0 auto}.fgrid{grid-template-columns:1fr 1fr;gap:28px 20px;display:grid}.fcol h2,.fcol h3{text-transform:uppercase;letter-spacing:.08em;color:var(--muted);margin:0 0 10px;font-size:12px;font-weight:600}.fcol ul{margin:0;padding:0;list-style:none}.fcol li{padding:5px 0}.fcol a{color:var(--ink-2);text-decoration:none}.fcol a:hover{color:var(--ink);text-decoration:underline}.fcantons{grid-column:1/-1}.fcantons ul{columns:2;column-gap:20px}.fbrand{grid-column:1/-1}.fbrand p{color:var(--muted);max-width:30em;margin:8px 0 0;font-size:13.5px}.fbottom a{color:var(--ink-2)}.fbottom{border-top:1px solid var(--line);color:var(--muted);flex-wrap:wrap;justify-content:space-between;gap:6px 16px;margin-top:32px;padding-top:16px;font-size:13px;display:flex}.dock{z-index:10;-webkit-backdrop-filter:saturate(1.4)blur(10px);border-top:1px solid var(--line);padding:10px 16px calc(10px + env(safe-area-inset-bottom));background:#fffffff5;justify-content:space-between;align-items:center;gap:12px;transition:transform .25s;display:flex;position:fixed;bottom:0;left:0;right:0}.dock.hide{transform:translateY(110%)}.dock .l{flex-direction:column;display:flex}.dock .l small{color:var(--muted);font-size:12px;font-weight:550}.dock .l b{letter-spacing:-.03em;font-size:24px}.dock .l b span{color:var(--muted);margin-right:4px;font-size:14px;font-weight:600}.dock .btn{background:var(--accent);color:var(--accent-ink);border-color:var(--accent);height:44px}@media (width>=960px){main{padding-top:48px;padding-bottom:64px}.layout{grid-template-columns:400px 1fr;align-items:start;gap:72px;margin-top:40px;display:grid}.layout>form{position:sticky;top:24px}.results{margin-top:0}.dock,.menu-btn,.sheet{display:none}.nav,.lang-top{display:flex}.nav{gap:2px}.canton-grid{columns:2;column-gap:28px}.canton-grid li{break-inside:avoid}.more{width:auto}.foot{padding-bottom:40px}.fgrid{grid-template-columns:1.3fr 1fr 1fr 3fr}.fbrand,.fcantons{grid-column:auto}.fcantons ul{columns:3;column-gap:24px}}@media (prefers-reduced-motion:reduce){*{transition:none!important}}.page{max-width:760px}.prose h1{letter-spacing:-.03em;margin:0 0 8px;font-size:clamp(30px,6vw,44px);font-weight:700;line-height:1.08}.prose .meta-line{color:var(--muted);margin:0 0 28px;font-size:13px}.prose h2{letter-spacing:-.015em;border-top:1px solid var(--line);margin:36px 0 10px;padding-top:14px;font-size:21px;font-weight:650}.prose p,.prose li{color:var(--ink-2);font-size:16px;line-height:1.6}.prose ul{padding-left:20px}.prose li{margin:6px 0}.prose a{color:var(--accent);text-underline-offset:2px}.prose dl{grid-template-columns:max-content 1fr;gap:6px 18px;margin:0;display:grid}.prose dt{color:var(--muted);font-size:14px}.prose dd{color:var(--ink);margin:0}.prose .src{padding:0;list-style:none}.prose .src li{border-bottom:1px solid var(--line-2);margin:0;padding:12px 0}.prose .src b{color:var(--ink);display:block}.prose .src small{color:var(--muted);font-size:13px;display:block}.imprint{border-top:2px solid var(--ink);max-width:520px;margin-top:24px;padding-top:20px}.imprint p{margin:0}.imprint .imprint-name{letter-spacing:-.015em;color:var(--ink);font-size:22px;font-weight:650}.imprint .imprint-sub{color:var(--muted);margin-top:4px;font-size:14px}.imprint address{color:var(--ink);margin-top:18px;font-size:16px;font-style:normal;line-height:1.55}.imprint-rows{border-top:1px solid var(--line);margin:22px 0 0;padding:0;list-style:none}.imprint-rows li{border-bottom:1px solid var(--line-2);justify-content:space-between;gap:16px;margin:0;padding:12px 0;font-size:15px;display:flex}.imprint-rows li>span:first-child{color:var(--muted)}.imprint-rows li>:last-child{color:var(--ink);text-align:right;font-weight:550}.page.wide{max-width:860px}main>.prose{max-width:760px}.prose .crumbs{color:var(--muted);margin:0 0 10px;font-size:13px}.prose .crumbs a{color:var(--muted)}.prose .lead{color:var(--ink);font-size:18px}.prose .small{color:var(--muted);font-size:13px}.ktable{border-collapse:collapse;width:100%;margin:8px 0 10px;font-size:15px}.ktable th{text-align:left;text-transform:uppercase;letter-spacing:.06em;color:var(--muted);border-bottom:2px solid var(--ink);padding:8px 6px;font-size:12px;font-weight:600}.ktable td{border-bottom:1px solid var(--line-2);vertical-align:top;padding:10px 6px}.ktable .r{text-align:right}.ktable .muted{color:var(--muted)}.ktable td small{color:var(--muted);font-size:12px;display:block}.ktable a{color:var(--accent)}.facts{border-top:1px solid var(--line);margin:8px 0;padding:0;list-style:none}.facts li{border-bottom:1px solid var(--line-2);justify-content:space-between;gap:16px;margin:0;padding:10px 0;display:flex}.facts li b{color:var(--ink);font-variant-numeric:tabular-nums}.embed{border-top:2px solid var(--ink);margin-top:56px;padding-top:28px}.embed>h2{letter-spacing:-.025em;margin:0;font-size:clamp(24px,5vw,32px)}.embed .layout{margin-top:20px}.facts li>span{flex:none;max-width:45%}.facts li>b{text-align:right;font-weight:600}.cmp-form{border-top:2px solid var(--ink);gap:0 28px;margin-top:28px;padding-top:4px;display:grid}.cmp-field{border-bottom:1px solid var(--line);padding:14px 0}.lead-sm{color:var(--ink-2);max-width:40em;margin:0 0 16px}.tilemap{gap:6px;max-width:520px;display:grid}.tile{aspect-ratio:1;border-radius:8px;flex-direction:column;justify-content:space-between;min-width:0;padding:6px 7px;text-decoration:none;transition:transform .15s,box-shadow .15s;display:flex}.tile b{letter-spacing:.02em;font-size:clamp(12px,3.4vw,17px)}.tile span{white-space:nowrap;text-overflow:clip;font-size:clamp(10px,2.3vw,13px);font-weight:600;overflow:hidden}.tile:hover,.tile:focus-visible{transform:translateY(-2px);box-shadow:0 4px 12px #00000026}.tile-legend{color:var(--muted);align-items:center;gap:10px;max-width:520px;margin-top:14px;font-size:13px;display:flex}.tile-legend i{background:linear-gradient(90deg,#e8f1ec,#c5ddcf,#8fbfa3,#2f7d58,#1d6b47,#0b5d3b);border-radius:4px;flex:1;height:8px}.small{color:var(--muted);font-size:13px}.vs-pick{grid-template-columns:1fr auto 1fr;align-items:center;gap:10px;max-width:640px;display:grid}.vs-pick .input{height:48px;font-size:16px}.vs-x{color:var(--muted);font-size:14px;font-weight:600}.vs-cards{grid-template-columns:1fr 1fr;gap:10px;max-width:640px;margin-top:14px;display:grid}.vs-card{border:1px solid var(--line);border-radius:var(--r);background:var(--surface);flex-direction:column;gap:4px;padding:14px;display:flex}.vs-card.win{border-color:var(--accent);box-shadow:inset 0 0 0 1px var(--accent)}.vs-name{color:var(--ink-2);font-size:14px;font-weight:600}.vs-card b{letter-spacing:-.03em;font-size:clamp(22px,6vw,30px)}.vs-card small{color:var(--muted);font-size:12.5px}.vs-diff{color:var(--ink-2);max-width:640px;margin:14px 0 0;font-size:16px}.vs-diff b{color:var(--accent)}@media (width>=960px){.cmp-form{grid-template-columns:1.4fr 1fr auto;align-items:end}.cmp-field{border-bottom:0}.cmp-grid{grid-template-columns:minmax(0,520px) minmax(0,1fr);align-items:start;gap:0 64px;margin-top:16px;display:grid}.cmp-grid .vs-pick,.cmp-grid .vs-cards,.cmp-grid .vs-diff{max-width:none}}.prose .jump{flex-wrap:wrap;gap:8px;margin:18px 0 4px;display:flex}.prose .jump a{border:1px solid var(--line);background:var(--surface);color:var(--ink);border-radius:999px;padding:8px 14px;font-size:14px;font-weight:600;text-decoration:none}.prose .example{background:var(--surface);border:1px solid var(--line);border-radius:var(--r);padding:12px 14px;font-size:15px}.fcantons li{break-inside:avoid}@media (width>=960px){.layout>form.long{overscroll-behavior:contain;scrollbar-width:thin;max-height:calc(100vh - 48px);margin-right:-14px;padding-right:14px;overflow-y:auto}}.age-row{flex-wrap:wrap;gap:8px;display:flex}.age-row .input.age{text-align:center;width:64px}.more-opts>summary{cursor:pointer;justify-content:space-between;align-items:center;min-height:44px;font-size:15px;font-weight:600;list-style:none;display:flex}.more-opts>summary::-webkit-details-marker{display:none}.more-opts>summary:after{content:"+";color:var(--muted);font-size:22px;font-weight:400}.more-opts[open]>summary:after{content:"−"}.table-wrap{margin-top:10px;overflow-x:auto}.calc-table{border-collapse:collapse;width:100%;font-size:15px}.calc-table th,.calc-table td{border-bottom:1px solid var(--line-2);text-align:left;padding:9px 0;font-weight:400}.calc-table td,.calc-table thead th.num{text-align:right;white-space:nowrap;padding-left:16px}.calc-table thead th{color:var(--muted);font-size:13px;font-weight:600}.calc-table tr.total th,.calc-table tr.total td{border-top:2px solid var(--ink);border-bottom:0;font-weight:650}.tariff .code.num{white-space:nowrap}main>.prose.se-prose{max-width:none;margin-top:64px}.se-prose h3{color:var(--ink);margin:0 0 4px;font-size:16px;font-weight:650}.se-prose .ktable th.r{text-align:right}.se-prose>h2+ul,.se-prose>.small{max-width:760px}.se-faq{gap:20px;display:grid}.se-faq p{margin:0}@media (width>=960px){.se-cols{grid-template-columns:minmax(0,1fr) minmax(0,1fr);align-items:start;gap:0 72px;display:grid}.se-faq{grid-template-columns:repeat(3,minmax(0,1fr));gap:28px 48px}}