* {
margin:0px;
padding:0px;
}

html, body {
margin:0;
padding:0;
height:100%;
}

#container {
min-height:100%;
margin:0 auto;
background:url(../_images/spacer.jpg) repeat-y center top;
}

* html #container {
height:100%;
}

#headercontainer {
height:158px;
background:URL(../_images/bgheader.jpg) repeat-x;
width:100%;
}

#header {
width:100%;
height:158px;
}

#headerbox {
width:784px;
height:158px;
margin:0 auto;
padding:0px;
}

#headertop {
height:26px;
width:784px;
background:URL(../_images/bgheadertop.jpg) no-repeat;
margin:0px;
}

#headersub {
height:132px;
width:784px;
padding:0px;
margin:0px;
}

#headerpicleft {
float:left;
padding:0px;
margin:0px;
background:URL(../_images/headerbrune.jpg) no-repeat;
height:132px;
width:201px;
}

#headerpicmiddle {
float: left;
margin:0px;
padding:0px;
background-repeat:no-repeat;
height:132px;
width:292px;
}

#headerpicright {
float:left;
padding:0px;
margin:0px;
background:URL(../_images/headerright.jpg) no-repeat;
height:132px;
width:291px;
}

#contentcontainer {
margin:0 auto;
width:784px;
padding-bottom:95px;
}

#menubox {
width:201px;
float:left;
}

#flashcontainer {
background:URL(../_images/ss2.jpg) no-repeat;
margin-top:50px;
margin-left:25px;
width:153px;
height:244px;
}

#flash {
width:153px;
height:244px;
}

#contentbox {
width:577px;
float:left;
}

#main {
margin-left:38px;
width:501px;
}

#clear {
clear:both;
}

#footercontainer {
width:100%;
height:61px;
margin-top:-61px;
}

#footer {
width:100%;
height:61px;
background:url(../_images/bgfooter.jpg) repeat-x;
}

#footerbox {
margin:0 auto;
background:url(../_images/footer.jpg);
width:784px;
height:61px;
}

#headernavi {
margin-right:3px;
margin-top:9px;
height:11px;
float:right;
width:110px;
}

#headernavi ul {
margin:0px;
padding: 0px;
}

#headernavi li a {
height: 14px;
display: block;
float: left;
text-decoration: none;
margin-left:4px;
outline: inherit ;
font: 11px "Microsoft Sans Serif", Helvetica, Arial, sans-serif;
color: #FFFFFF;
}

#headernavi li {
list-style: none;
display: inline;
height: 14px;
}

#signatur {
text-align:center;
margin-top:5px;
font: 10px "Microsoft Sans Serif";
color:white;
}

#signatur a:link, #signatur a:hover,
#signatur a:active, #signatur a:visited {
text-decoration:none;
color:white;
}

#languagenavi {
margin-right:5px;
margin-top:7px;
height:16px;
width:50px;
float:left;
width:100px;
}

#languagenavi ul {
margin:0px;
padding: 0px;
}

#languagenavi li a {
height: 16px;
width:22px;
display: block;
float: left;
margin-left:4px;
}

#languagenavi li {
list-style: none;
display: inline;
height: 16px;
width:22px;
}

#languagenavi span {
display:none;
}

a#deutsch:link, a#deutsch:visited {
background:URL(../_images/flaggedeutsch.gif) no-repeat;
width:22px;
height:16px;
}

a#englisch:link, a#englisch:visited {
background:URL(../_images/flaggeenglisch.gif) no-repeat;
width:22px;
height:16px;
}

img {
padding-right:3px;
}

#counter {
}

a.links:link,
 a.links:visited {
text-decoration:none;
color:#15456e;
}

a.links:hover {
color:#15456e;
text-decoration:underline;
}

a.helplinks:link, a.helplinks:visited {
font:  12px Arial, sans-serif important;
color:#15456e;
text-decoration:none;
}

a.helplinks:hover {
font:  12px Arial, sans-serif ;
color:#15456e;
text-decoration:underline;
}


/*-----------------------NAVI----------------------*/

#navi {
margin:22px 0 0 143px;
height:14px;
float:left;
width:575px;
}

#navi ul {
margin:0px;
padding: 0px;
}

#navi li a {
height: 14px;
display: block;
float: left;
text-decoration: none;
margin-left:7px;
outline: inherit ;
font: 11px "Microsoft Sans Serif", Helvetica, Arial, sans-serif;
color: #FFFFFF;
}

#navi li {
list-style: none;
display: inline;
height: 14px;
}

#navi a:hover {
text-decoration:underline;
}

/*-----------------------START.php----------------------*/

#startcontainer {
margin-top:50px;
width:501px;
}

#zitat1 {
float:right;
background:url(../_images/zitat1.gif) no-repeat;
width:334px;
height:70px;
margin-right:10px;
}

#linie {
margin-top:25px;
margin-bottom:25px;
padding:0px;
width:501px;
height:4px;
background:url(../_images/linie.gif) no-repeat;
float:left;
}

#startbox {
width:501px;
margin-left:15px;
margin-right:15px;
}

#brunepic {
width:115px;
height:143px;
background:url(../_images/brune.jpg) no-repeat;
float:left;
margin:0px;
padding:0px;
}

#starttext {
margin-right:13px;
width:335px;
float:right;
font: 12px  Arial, sans-serif ;
text-align: justify;
}

/*-----------------------GEBUEHREN.php----------------------*/

#gebuehrencontainer {
margin-top:50px;
width:501px;
}

#gebuehrentext {
margin:0 auto;
width:480px;
font: 12px Arial, sans-serif ;
}

#zitat2 {
float:left;
margin-left:5px;
background:url(../_images/zitat2.gif) no-repeat;
width:356px;
height:83px;
}

/*-----------------------NETZWERK.php----------------------*/

#netzwerkcontainer {
margin-top:50px;
width:501px;
}

#netzwerktext {
margin:0 auto;
width:480px;
font: 12px Arial, sans-serif ;
}

#netzwerktext a:link,
#netzwerktext a:visited,

#netzwerktext a:active {
text-decoration:none;
color:#15456e;
}

#netzwerktext a:hover {
text-decoration:underline;
}

/*-----------------------IMPRESSUM.php----------------------*/

#impressumcontainer {
margin-top:50px;
width:501px;
}

#impressumcontainer2 {
margin-top:20px;
width:501px;
margin-bottom:20px;
}

#impressumtextbox1 {
margin:0 auto;
width:480px;
font: 12px Arial, sans-serif ;
}

#impressumtextbox2 {
margin-right:20px;
text-align:right;
float:left;
width:150px;
font: 12px  Arial, sans-serif  ;
color:#00007c;
}

#impressumtextbox3 {
float:left;
width:280px;
font: 12px Arial, sans-serif ;
}

#impressumtextbox3 img{
margin-top:5px;
}

#impressumtextbox4 {
margin:0 auto;
width:480px;
font: 12px Arial, sans-serif ;
}

/*-----------------------LINKS.php----------------------*/

#linkscontainer {
margin-top:50px;
width:501px;
padding:0px;
}

.linkstextboxtopic {
margin:0 auto;
width:480px;
font: 12px Arial, sans-serif ;
font-weight:bold;
}

.linkstextboxtop {
margin:0 auto;
width:480px;
font: 12px/26px Arial, sans-serif ;
text-decoration:underline;
font-weight:bold;
padding-bottom:10px;
}

.linkstextboxleft {
padding-left:15px;
margin-right:15px;
text-align:left;
float:left;
width:125px;
font: 12px  Arial, sans-serif  ;
font-weight:bold;
}

.linkstextboxleft a:link,.linkstextboxleft a:visited,
.linkstextboxleft a:active {
text-decoration:none;
color:#15456e;
}

.linkstextboxleft a:hover {
color:#15456e;
text-decoration: underline;
}

.linkstextboxright {
margin:0px;
padding:0px;
float:left;
width:340px;
font: 12px Arial, sans-serif ;
}

.linkliste {
margin-left:0px;
padding:0px;
float:left;
width:310px;
}

.linkliste ul {
margin-left:15px;
padding:0px;
}

.linkliste  li {
list-style-type: square;
color:#00007c;
font:  12px Arial, sans-serif ;
}

.blacktext {
color:black;
}

/*-----------------------FACHGEBIETE.php----------------------*/

#fachgebietecontainer {
margin-top:50px;
width:501px;
}

#fachgebietetext {
margin:0 auto;
width:480px;
font: 12px Arial, sans-serif  ;
}

*html #fachgebieteliste {
width:360px;
margin:0 auto;
padding-top:30px;
padding-bottom:10px;
}

#fachgebieteliste {
width:360px;
margin:0 auto;
padding-top:30px;
padding-bottom:30px;
}

#fachgebietemenu1 {
margin:0px;
padding:0px;
float:left;
width:170px;
}

#fachgebietemenu1 ul {
margin-left:15px;
padding:0px;
}

#fachgebietemenu1 li {
list-style-type: square;
color:#00007c;
}

#fachgebietemenu1 li a {
text-decoration:none;
font: 14px Arial, sans-serif;
color:#15456e;
}

#fachgebietemenu1 a:hover {
border-top:1px solid #00007c;
border-bottom:1px solid #00007c;
}

#fachgebietetext2 {
margin:0 auto;
width:480px;
font: 12px/20px  Arial, sans-serif  ;
}

/*-----------------------FINANZBUCHHALTUNG.php----------------------*/

#finanzbuchhaltungcontainer {
margin-top:50px;
width:501px;
}

.finanzbuchhaltungtext {
margin:0 auto;
width:480px;
font: 12px Arial, sans-serif  ;
}

.finanzbuchhaltungliste {
margin-left:10px;
padding:0px;
float:left;
width:480px;
}

.finanzbuchhaltungliste ul {
margin-left:15px;
padding:0px;
}

.finanzbuchhaltungliste  li {
list-style-type: square;
color:#00007c;
font:  12px Arial, sans-serif ;
}

.blacktext {
color:black;
}

#zitat3 {
width:358px;
height:90px;
background:URL(../_images/zitat3.gif) no-repeat;
float:right;
}

#zitat6{
width:356px;
height:62px;
background:URL(../_images/zitat6.gif) no-repeat;
float:left;
margin-left:10px;
}

/*-----------------------KONTAKT.php----------------------*/

#kontaktcontainer {
margin-top:50px;
width:501px;
}

.kontakttext {
margin:0 auto;
width:480px;
font: 12px Arial, sans-serif  ;
}

.kontakttext2 {
margin:0 auto;
width:480px;
font: 12px Arial, sans-serif  ;
}


/*-----------------SITEMAP.php--------------*/

#sitemapcontainer {
margin-top:50px;
width:501px;
}

#sitemaptext {
margin:0 auto;
width:480px;
font: 12px Arial, sans-serif;
font-weight:bold;
}

#sitemapliste {
margin-left:10px;
width:480px;
}

#sitemapmenu {
float:left;
width:300px;
margin:0px;
}

#sitemapmenu ul {
margin-left:15px;
padding:0px;
}

#sitemapmenu li {
list-style-type:square;
color:#00007c;
}

#sitemapmenu li a {
text-decoration:none;
font: 12px Arial, sans-serif;
color:#00007c;
font-weight:bold;
}

#sitemapsubmenu {
width:200px;
margin-left:10px;
}

#sitemapsubmenu ul {
margin-left:15px;
}

#sitemapsubmenu li {
list-style-type: circle ;
color:#00007c;
}

#sitemapsubmenu li a {
text-decoration:none;
font: 11px "Microsoft Sans Serif", Helvetica, Arial, sans-serif;
color:#00007c;
}

/*----------------NUETZLICHES.php---------*/

#nuetzlichescontainer {
margin-top:50px;
width:501px;
}

#nuetzlichestext {
margin:0 auto;
width:480px;
font: 12px Arial, sans-serif;
}

/*----------------VEROEFFENTLICHUNGEN.php---------*/

#veroeffentlichungencontainer {
margin-top:50px;
width:501px;
}

#veroeffentlichungentext {
margin:0 auto;
width:480px;
font: 12px Arial, sans-serif;
font-weight:bold;
}

/*-------------SUBPAGES----------------*/

#subpagescontainer {
margin-top:50px;
width:501px;
}

.subpagestext {
margin:0 auto;
width:480px;
font: 12px Arial, sans-serif  ;
}

.subpagesliste {
margin-left:10px;
padding:0px;
float:left;
width:480px;
}

.subpagesliste ul {
margin-left:15px;
padding:0px;
}

.subpagesliste  li {
list-style-type: square;
color:#00007c;
font:  12px Arial, sans-serif ;
}

.blacktext {
color:black;
}

#zitat4 {
width:383px;
height:84px;
background:URL(../_images/zitat4.gif) no-repeat;
float:left;
}

#zitat5 {
width:366px;
height:67px;
background:URL(../_images/zitat5.gif) no-repeat;
float:left;
}

.topic {
font:  14px Arial, sans-serif ;
color:#00007c;
}


/*-------------Steuertermine.php----------------*/

#steuerterminecontainer {
margin-top:50px;
width:501px;
}

#steuerterminetext {
margin:0 auto;
width:480px;
font: 12px Arial, sans-serif;
}
