/* meerwaardebelasting-aangifte.be — site */
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@font-face{font-family:"Schibsted";src:url(../fonts/schibsted-grotesk-latin-ext-400-normal.woff2) format("woff2");font-weight:400;font-display:swap;unicode-range:U+0100-02AF,U+0304,U+0308,U+0329,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}
@font-face{font-family:"Schibsted";src:url(../fonts/schibsted-grotesk-latin-500-normal.woff2) format("woff2");font-weight:500;font-display:swap;unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}
@font-face{font-family:"Schibsted";src:url(../fonts/schibsted-grotesk-latin-700-normal.woff2) format("woff2");font-weight:700;font-display:swap;unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}
@font-face{font-family:"Schibsted";src:url(../fonts/schibsted-grotesk-latin-ext-700-normal.woff2) format("woff2");font-weight:700;font-display:swap;unicode-range:U+0100-02AF,U+0304,U+0308,U+0329,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}
@font-face{font-family:"Schibsted";src:url(../fonts/schibsted-grotesk-latin-800-normal.woff2) format("woff2");font-weight:800;font-display:swap;unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}

:root{
  --paper:#FFFFFF; --ink:#1B1F3B; --ink-2:#5B6275; --line:#E4E7EE; --before:#B9BECA;
  --cobalt:#2A45E8; --cobalt-d:#1F35C2; --cobalt-l:#EEF1FF; --loss:#D2502C;
  --wrap:1120px; --gut:clamp(16px,4vw,40px);
  --f:"Schibsted",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--paper);color:var(--ink);font:400 18px/1.55 var(--f);font-feature-settings:"tnum" 0}
.num,table,.price{font-variant-numeric:tabular-nums}
img,svg{max-width:100%;display:block}
a{color:var(--cobalt)}
a:hover{color:var(--cobalt-d)}
:focus-visible{outline:3px solid var(--cobalt);outline-offset:3px;border-radius:4px}
.wrap{max-width:var(--wrap);margin:0 auto;padding:0 var(--gut)}
.skip{position:absolute;left:-999px}.skip:focus{left:16px;top:12px;background:#fff;padding:8px 12px;z-index:9}

/* header */
.top{border-bottom:1px solid var(--line)}
.top .wrap{display:flex;align-items:center;gap:28px;min-height:68px}
.mark{display:flex;align-items:center;gap:10px;text-decoration:none;color:var(--ink);font-weight:700;font-size:17px;letter-spacing:-.01em;min-width:0}
@media (max-width:420px){.mark{font-size:14.5px;gap:8px}.mark svg{width:24px;height:24px}}
.mark svg{width:28px;height:28px;flex:none}
.mark span b{font-weight:800}
.nav{display:flex;gap:22px;margin-left:auto;align-items:center}
.nav a{color:var(--ink);text-decoration:none;font-size:16px}
.nav a:hover{color:var(--cobalt)}
.nav .lang{border:1px solid var(--line);border-radius:6px;padding:3px 9px;font-size:14px}
@media (max-width:820px){.nav a:not(.lang){display:none}}

/* hero */
.hero{padding:clamp(36px,6vw,80px) 0 clamp(32px,5vw,64px)}
.hero .wrap{display:grid;grid-template-columns:minmax(0,4fr) minmax(0,7fr);grid-template-areas:"h h" "t p" "l p";column-gap:clamp(24px,4vw,64px);align-items:start}
.hero h1{grid-area:h;font-weight:800;font-size:clamp(29px,7.4vw,60px);line-height:1.03;letter-spacing:-.025em;margin:0 0 clamp(24px,3vw,40px);max-width:28ch;text-wrap:balance}
.hero-text{grid-area:t}
.hero p.lead{font-size:clamp(18px,1.6vw,20px);color:var(--ink-2);margin:0 0 28px;max-width:34ch}
.actions{display:flex;gap:18px;align-items:center;flex-wrap:wrap}
.btn{display:inline-block;background:var(--cobalt);color:#fff;text-decoration:none;font-weight:700;font-size:17px;padding:15px 24px;border-radius:10px}
.btn:hover{background:var(--cobalt-d);color:#fff}
.quiet{color:var(--ink);font-weight:500}
.local{grid-area:l;display:flex;gap:10px;align-items:flex-start;margin:28px 0 0;font-size:15px;color:var(--ink-2);max-width:38ch}
.local svg{width:18px;height:18px;flex:none;margin-top:3px}
@media (max-width:900px){.hero .wrap{grid-template-columns:1fr;grid-template-areas:"h" "t" "p" "l"}}

/* the photo chart */
.photo{grid-area:p;margin:0}
.photo svg{width:100%;height:auto;overflow:visible}
.photo .ax{stroke:var(--line);stroke-width:1.5}
.photo .yr{fill:var(--ink-2);font:500 15px var(--f)}
.photo .pre{fill:none;stroke:var(--before);stroke-width:3.5;stroke-linejoin:round;stroke-linecap:round}
.photo .post{fill:none;stroke:var(--cobalt);stroke-width:4;stroke-linejoin:round;stroke-linecap:round}
.photo .ref{stroke:var(--cobalt);stroke-width:1.5;stroke-dasharray:4 5;opacity:.7}
.photo .finder{fill:none;stroke:var(--ink);stroke-width:2.5;stroke-linecap:square}
.photo .dot{fill:#fff;stroke:var(--ink);stroke-width:3}
.photo .dot.c{stroke:var(--cobalt)}
.photo .dot.g{stroke:var(--before)}
.photo .bar-c{fill:var(--cobalt)}
.photo .bar-g{fill:var(--before)}
.photo .t{fill:var(--ink);font:500 17px var(--f)}
.photo .tb{font-weight:700}
.photo .t2{fill:var(--ink-2);font:400 16px var(--f)}
.photo .tc{fill:var(--cobalt);font:700 18px var(--f)}
.photo figcaption{font-size:15px;color:var(--ink-2);margin-top:12px;max-width:60ch}
.photo-legend{display:none;grid-template-columns:repeat(3,1fr);gap:8px;margin:14px 0 0}
.photo-legend div{border-top:2px solid var(--line);padding-top:6px}
.photo-legend div:nth-child(2){border-color:var(--ink)}
.photo-legend div:nth-child(3){border-color:var(--cobalt)}
.photo-legend dt{font-size:13px;color:var(--ink-2)}
.photo-legend dd{margin:0;font-weight:700;font-size:18px;font-variant-numeric:tabular-nums}
@media (max-width:560px){.photo .lab,.photo .hide-s{display:none}.photo .t,.photo .tc{font-size:26px}.photo .yr{font-size:24px}.photo-legend{display:grid}}

/* sections */
section.s{padding:clamp(48px,7vw,96px) 0;border-top:1px solid var(--line)}
h2{font-weight:800;font-size:clamp(28px,3vw,38px);line-height:1.12;letter-spacing:-.02em;margin:0 0 16px;max-width:22ch}
h3{font-weight:700;font-size:21px;line-height:1.25;margin:0 0 8px}
p{margin:0 0 16px;max-width:66ch}
.intro{color:var(--ink-2);font-size:19px;max-width:58ch;margin-bottom:36px}

/* worked example */
.ex{display:grid;grid-template-columns:minmax(0,7fr) minmax(0,5fr);gap:clamp(24px,4vw,64px);align-items:start}
.calc{width:100%;border-collapse:collapse;font-size:17px}
.calc td{padding:13px 0;border-bottom:1px solid var(--line);vertical-align:top}
.calc td:last-child{text-align:right;white-space:nowrap;padding-left:16px}
.calc tr.sum td{border-bottom:0;border-top:2px solid var(--ink);font-weight:700;padding-top:16px}
.calc .muted td{color:var(--ink-2)}
.calc .hit td:last-child{color:var(--cobalt);font-weight:700}
.calc small{display:block;color:var(--ink-2);font-size:15px}
.rules{margin:0;padding:0;list-style:none}
.rules li{padding:0 0 18px 0;margin:0 0 18px;border-bottom:1px solid var(--line)}
.rules li:last-child{border-bottom:0}
.rules b{display:block;font-size:18px;margin-bottom:4px}
.rules span{color:var(--ink-2);font-size:16px}
@media (max-width:900px){.ex{grid-template-columns:1fr}}

/* steps */
.steps{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:clamp(20px,3vw,48px);counter-reset:st;margin:0;padding:0;list-style:none}
.steps li{counter-increment:st}
.steps li::before{content:counter(st);display:flex;align-items:center;justify-content:center;width:38px;height:38px;border-radius:50%;border:2px solid var(--ink);font-weight:800;font-size:17px;margin-bottom:16px}
.steps p{color:var(--ink-2);font-size:16px}
@media (max-width:820px){.steps{grid-template-columns:1fr}}

/* brokers */
.brokers{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:clamp(24px,4vw,64px)}
.list{columns:2;column-gap:28px;margin:0;padding:0;list-style:none;font-size:17px}
.list li{break-inside:avoid;padding:7px 0;border-bottom:1px solid var(--line)}
.list a{color:var(--ink);text-decoration:none}
.list a:hover{color:var(--cobalt)}
.note{font-size:16px;color:var(--ink-2);margin-top:20px}
@media (max-width:820px){.brokers{grid-template-columns:1fr}}

/* price */
.price-row{display:flex;gap:clamp(24px,5vw,72px);align-items:flex-start;flex-wrap:wrap}
.price{font-weight:800;font-size:clamp(56px,7vw,84px);line-height:1;letter-spacing:-.03em}
.price small{font-size:18px;font-weight:500;color:var(--ink-2);letter-spacing:0;display:block;margin-top:10px}
.incl{margin:0;padding:0;list-style:none;max-width:46ch}
.incl li{padding:9px 0 9px 30px;position:relative;border-bottom:1px solid var(--line);font-size:17px}
.incl li::before{content:"";position:absolute;left:2px;top:17px;width:12px;height:7px;border-left:2.5px solid var(--cobalt);border-bottom:2.5px solid var(--cobalt);transform:rotate(-45deg)}

/* faq */
.faq{max-width:780px}
.faq details{border-bottom:1px solid var(--line)}
.faq summary{cursor:pointer;list-style:none;padding:18px 36px 18px 0;font-weight:700;font-size:19px;position:relative}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"";position:absolute;right:6px;top:26px;width:10px;height:10px;border-right:2.5px solid var(--ink);border-bottom:2.5px solid var(--ink);transform:rotate(45deg);transition:transform .2s}
.faq details[open] summary::after{transform:rotate(-135deg);top:30px}
.faq details p{color:var(--ink-2);font-size:17px}
@media (prefers-reduced-motion:reduce){.faq summary::after{transition:none}}

/* footer */
.foot{border-top:1px solid var(--line);padding:40px 0 56px;font-size:15px;color:var(--ink-2)}
.foot .wrap{display:grid;grid-template-columns:2fr 1fr 1fr;gap:28px}
.foot a{color:var(--ink-2)}
.foot ul{margin:0;padding:0;list-style:none}.foot li{margin:0 0 8px}
.foot .foot-co{font-size:14px;line-height:1.5;color:var(--ink-2);max-width:62ch}
@media (max-width:820px){.foot .wrap{grid-template-columns:1fr}}
@media (max-width:900px){.photo{margin-top:36px}}

/* ---------- content pages: articles (.article) and legal pages (.legal) ---------- */
.article{padding-top:clamp(18px,3vw,30px);padding-bottom:clamp(48px,7vw,96px)}
.article>*{max-width:760px}
.article .crumbs{font-size:15px;color:var(--ink-2);margin:0 0 clamp(22px,3vw,34px)}
.article .crumbs a{color:var(--ink-2)}
.article h1{font-weight:800;font-size:clamp(30px,5.2vw,50px);line-height:1.05;letter-spacing:-.025em;margin:0 0 20px;max-width:22ch;text-wrap:balance}
.article .lead{font-size:clamp(19px,1.9vw,21px);line-height:1.5;color:var(--ink-2);max-width:60ch;margin:0 0 30px}
.article h2{font-size:clamp(25px,2.7vw,33px);margin:clamp(44px,5.5vw,68px) 0 14px;max-width:30ch;text-wrap:balance}
.article h3{margin:30px 0 8px}
.article p,.article li{max-width:68ch}
.article ul,.article ol{margin:0 0 18px;padding-left:1.25em}
.article li{margin:0 0 8px}
.article li::marker{color:var(--ink-2)}
.article strong,.article b{font-weight:700}
.article .updated{font-size:15px;color:var(--ink-2);margin-top:40px;padding-top:16px;border-top:1px solid var(--line)}
.article .ui{background:var(--cobalt-l);border-radius:5px;padding:1px 6px;font-weight:500;color:var(--ink);-webkit-box-decoration-break:clone;box-decoration-break:clone}
.article .k{color:var(--cobalt);font-weight:700}
.article .neg{color:var(--loss)}

/* key facts at the top of a page */
.article .facts{margin:0 0 34px;border-top:2px solid var(--ink)}
.article .facts div{display:grid;grid-template-columns:minmax(0,2fr) minmax(0,3fr);gap:6px 24px;padding:13px 0;border-bottom:1px solid var(--line)}
.article .facts dt{color:var(--ink-2);font-size:16px}
.article .facts dd{margin:0;font-size:17px;font-weight:500}
@media (max-width:560px){.article .facts div{grid-template-columns:1fr}}

/* numbered download steps */
.article ol.howto{list-style:none;padding:0;margin:0 0 22px;counter-reset:hw}
.article ol.howto>li{counter-increment:hw;position:relative;padding:0 0 18px 50px;margin:0 0 18px;border-bottom:1px solid var(--line)}
.article ol.howto>li:last-child{border-bottom:0;margin-bottom:0}
.article ol.howto>li::before{content:counter(hw);position:absolute;left:0;top:-1px;width:32px;height:32px;border-radius:50%;border:2px solid var(--ink);display:flex;align-items:center;justify-content:center;font-weight:800;font-size:15px}
.article ol.howto>li b:first-child{display:block;margin-bottom:2px}

/* figures with inline SVG diagrams */
.article .fig{margin:30px 0 34px;max-width:580px}
.article .fig.wide{max-width:700px}
.article .fig svg{width:100%;height:auto;display:block;overflow:visible}
.article .fig figcaption{font-size:15px;color:var(--ink-2);margin-top:12px;max-width:60ch}
.article .dg text{font-family:var(--f);font-size:15px;fill:var(--ink);font-variant-numeric:tabular-nums}
.article .dg .s{font-size:14px;fill:var(--ink-2)}
.article .dg .b{font-weight:700}
.article .dg .tc{fill:var(--cobalt);font-weight:700}
.article .dg .tl{fill:var(--loss);font-weight:700}
.article .dg .tw{fill:#fff;font-weight:700}
.article .dg .fc{fill:var(--cobalt)}
.article .dg .fl{fill:var(--cobalt-l)}
.article .dg .fg{fill:var(--before)}
.article .dg .fp{fill:#F3F4F7}
.article .dg .fx{fill:var(--loss)}
.article .dg .fi{fill:var(--ink)}
.article .dg .box{fill:#fff;stroke:var(--line);stroke-width:1.5}
.article .dg .bx2{fill:#fff;stroke:var(--ink);stroke-width:1.5}
.article .dg .ln{stroke:var(--line);stroke-width:1.5;fill:none}
.article .dg .li{stroke:var(--ink);stroke-width:1.5;fill:none}
.article .dg .lc{stroke:var(--cobalt);stroke-width:3;fill:none;stroke-linecap:round;stroke-linejoin:round}
.article .dg .lg{stroke:var(--before);stroke-width:3;fill:none;stroke-linecap:round;stroke-linejoin:round}
.article .dg .dash{stroke-dasharray:4 5}
.article .dg .finder{fill:none;stroke:var(--ink);stroke-width:2.5;stroke-linecap:square}
.article .dg .dot{fill:#fff;stroke:var(--ink);stroke-width:2.5}
.article .dg .dot.c{stroke:var(--cobalt)}
.article .dg .dot.g{stroke:var(--before)}

/* tables */
.article .tw{overflow-x:auto;margin:0 0 26px}
.article table.data{width:100%;border-collapse:collapse;font-size:16px;font-variant-numeric:tabular-nums}
.article table.data th{text-align:left;font-weight:700;font-size:15px;padding:0 12px 10px 0;border-bottom:2px solid var(--ink);vertical-align:bottom}
.article table.data td{padding:11px 12px 11px 0;border-bottom:1px solid var(--line);vertical-align:top}
.article table.data th:last-child,.article table.data td:last-child{padding-right:0}
.article table.data .n{text-align:right;white-space:nowrap}
.article table.data small{display:block;color:var(--ink-2);font-size:14px}
.article .calc{margin:0 0 26px}

/* notes, uncertainties, call to action */
.article .callout{border-left:3px solid var(--cobalt);padding:2px 0 2px 18px;margin:24px 0}
.article .callout.unsure{border-left-color:var(--before)}
.article .callout p:last-child{margin-bottom:0}
.article .cta{margin:clamp(40px,5vw,60px) 0 0;padding:26px 0 0;border-top:1px solid var(--line);display:flex;gap:18px 28px;align-items:center;flex-wrap:wrap}
.article .cta p{margin:0;max-width:44ch;font-size:17px}
.article .rel ul{list-style:none;padding:0;margin:0}
.article .rel li{padding:9px 0;border-bottom:1px solid var(--line);margin:0}
.article .faq{max-width:760px}
.article .src{font-size:15px;color:var(--ink-2)}
.article .src h2{font-size:20px;margin:clamp(40px,5vw,56px) 0 10px;letter-spacing:-.01em}
.article .src li{margin:0 0 6px}

/* legal pages */
.legal h1{font-size:clamp(30px,4.6vw,44px)}
.legal h2{font-size:clamp(22px,2.3vw,27px);margin:clamp(34px,4vw,48px) 0 10px}
.legal .meta{color:var(--ink-2);font-size:15px}
.legal .todo{background:var(--cobalt-l);padding:1px 4px;border-radius:4px}
.article .dg .tg{fill:var(--ink-2);font-weight:700}
.article .dg .thin{stroke-width:1.5}
.article .dg .wl{stroke:#fff;stroke-width:2}
.article .dg .sc{stroke:var(--cobalt);stroke-width:1.5;fill:none}
.article .dg .ft{font-size:12px;font-weight:700;fill:var(--cobalt);letter-spacing:.02em}
.article .nw{white-space:nowrap}