body {
	margin: 0;
	background-color: #EEEEEE;
	background-image: url(/bilder/steuerberater_oskar_richter_hg.jpg);
	background-repeat:repeat-y;
}

body, th, td, select, input {
	font-family: Trebuchet MS, Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	line-height: 1.4em;
	color: #0F2940;
}
h1 {
	font-size: 160%;
	margin:0 0 25px 0;
}
img {
	border: 0;
}
h2 {
	font-size: 100%;
	line-height: 1.2em;
	margin:0 0 5px 0;
}
h3 {
	font-size: small;
	line-height: 1.2em;
	margin:0 0 5px 0;
}
p {
	margin:0px 0px 10px 0px;
}

ul {
	margin:0 0 0 0.2em;
	padding:0 0 0 2em;
	list-style-type:square;
}

li {
	padding:0 0 0.4em 0;
}
#metax {
	width: 850px;
	left: 0px;
	top: 0px;
	text-align: right;
	background-image: url(/bilder/hg.jpg);
	background-attachment: fixed;
	background-repeat: repeat-x;
	background-position: left top;
	background-color: #174367;
	border-bottom: 3px solid #FFFFFF;
	
}
#header {
	left: 0;
	width: 850px;
	height: 165px;
	background-color: #040037;
}
#menue {
	width: 850px;
	height: 27px;
	margin: 5px 0 10px 0;
	z-index: 500;
	text-align: right;
}


#menue li{
display: inline;
list-style-type: none;
padding-right: 20px;
}
#submenue {
	position: absolute;
	top: 240px;
	left: 10px;

}
#submenue a{
	text-decoration: none;
	color: #506A8D;
}
#submenue a:hover {
	font-weight: bold;
}
#submenue a:active {
	font-weight: bold;
}

#menue a {
	font-size: 13px;
	font-weight: bold;
	color: #0F2940;
	text-decoration: none;
}
#menue a:hover {
	color: #506A8D;
}



#footer {
	background-color: #040037;
	height: 25px;
	padding-left: 10px;
	color: white;
}

#content {
	width: 560px;
	background-color:; #FEE;
	margin: 0 0 30px 270px;
	padding-top: 5px;
}
#back {
text-align: right}
#services {
	margin: 0 0 0 0px;
	width: 240px;
}
#servicerow {
	padding: 4px 4px 4px 8px;
	border-bottom:1px solid #D7E4EF;
	vertical-align:middle;
}
#catchline {
	border-bottom:1px solid #D7E4EF;
	padding: 4px 2px 5px 8px;
	width: 230px;
}
#pad4 {
	padding: 2px 0px 4px 8px;
}
#topnewsrow {
	border-bottom:1px solid #FFFFFF;
	padding: 4px 2px 5px 8px;
	background-color: #F2F6FA;
	width: 288px;
}

#modul, #submodul {
	font-size: 13px;
	color:#143046;
	font-weight:bold;
	padding: 4px 0 6px 7px;
	background-color: #D7E4EF;
	border: 1px solid #FFFFFF;
	width: 230px;
}

#submodul {
	width: 230px;
}
.formular {
	color: #002459;
}
.linktable {
	border: thin solid #9EAFC7;
	border-width: 1px;
}
.hl_table_weiss11punkt {
	font-size: 13px;
	line-height: 14px;
	font-weight:bold;
	color: #FFFFFF;
}
.news {
	font-size: 15px;
	line-height: 19px;
	color: #222222;
}
.subhead2 {
	font-size: 12px;
	color: #143046;
}
.parahalf {
	line-height: 0px;
}
.modul13fett {
	font-size: 13px;
	font-weight:bold;
	padding-left: 9px;
}
a:link{
	color: #506A8D;
	text-decoration: none;
}
a:hover{
	color: #506A8D;
	text-decoration: underline;
}
a:visited{
	color: #506A8D;
	text-decoration: none;
}
a:active{
	color: #415672;
	text-decoration: none;
}
.menue {
	font-size: 13px;
	line-height: 19px;
	font-weight: bold;
	color: #22669D;
}
a.menue:link {
	font-size: 13px;
	line-height: 19px;
	font-weight: bold;
	color: #22669D;
	text-decoration:none;
}
a.menue:active {
	font-size: 13px;
	line-height: 19px;
	font-weight: bold;
	color: #174569;
	text-decoration:underline;
}
a.menue:hover {
	font-size: 13px;
	line-height: 19px;
	font-weight: bold;
	color: #174569;
	text-decoration:underline;
}
/*a.menue:visited {
	font-size: 13px;
	line-height: 19px;
	font-weight: bold;
	color: #174569;
	text-decoration:none;
}*/
.error {
	font-weight: bold;
	color: #FF0000;
}
.utilities {
	color: #FFFFFF;
}
#footer a {
	color: #FFFFFF;
	text-decoration: none;
}
#footer a:link{
	color: #FFFFFF;
	text-decoration: underline;
}
#footer a:visited{
	color: #FFFFFF;
	text-decoration: underline;
}
#footer a:active{
	color: #FFFFFF;
	text-decoration: underline;
}
.headline {
	font-size: 15px;
	line-height: 19px;
	font-weight: bold;
	color: #000000;
}
.headline2 {
	font-size: 13px;
	color: #4B6383;
	font-weight: bold;
}
.tablebody {
	color: #4B6383;
}
.subheadline {
	line-height: 14px;
	color: #27455A;
	font-weight: normal;
}
.subheadline-bold {
	line-height: 14px;
	color: #27455A;
	font-weight: bold;
}
a.subheadline:hover{
	line-height: 14px;
	color: #538AB3;
	font-weight: normal;
	text-decoration: underline;
}
a.subheadline:link{
	line-height: 14px;
	color: #949494;
	font-weight: normal;
	text-decoration: none;
}
a.subheadline:visited{
	line-height: 14px;
	color: #949494;
	font-weight: normal;
	text-decoration: none;
}
a.subheadline:active{
	line-height: 14px;
	color: #949494;
	font-weight: normal;
	text-decoration: none;
}
.submenue {
	line-height: 20px;
	color: #005091;
	font-weight: normal;
}
a.submenue:hover{
	line-height: 20x;
	color: #001D34;
	font-weight: normal;
	text-decoration: none;
}
a.submenue:link{
	line-height: 20px;
	color: #001D34;
	font-weight: normal;
	text-decoration: underline;
}
a.submenue:visited{
	line-height: 20px;
	color: #001D34;
	font-weight: normal;
	text-decoration: underline;
}
a.submenue:active{
	line-height: 20px;
	color: #001D34;
	font-weight: normal;
	text-decoration: underline;
}

input.stdWidth,select.stdWidth,textarea.stdWidth{width:260px;}

select, input {
	height:21px;
}

textarea{height:85px;}

input.radio,input.checkbox{
	line-height: 14px;
	color: #222222;
	margin-right:5px;

	/*border-color:none;*/

	border-style:none;

}

input.suche,select.stdWidth,textarea.stdWidth{width:160px;}


textarea{
	height:45px;
	width:260px;
}

input.radio,input.checkbox{
	font-size: 10px;
	line-height: 14px;
	color: #222222;
	margin-right:5px;

	/*border-color:none;*/

	border-style:none;

}
#stpHead {
	background-color: white;
	padding:3px 0 3px 5px;
	margin: 0 0 5px 0;
	font-weight: bold;
}
#stpBody {
	margin: 5px 0 0 5px;
	height: 120px;
}
#stp {
	width: 155px;
	float: left;
	margin: 0 20px 20px 0;
}