body { margin: 0px;
padding: 0px; 
font-size: 12px;
line-height: 22px;
color: #000;
 font-family: Verdana, Sans-Serif;

	
/*  background-color: #fff; */}
#logo-mittelstandspreis2007 { position: absolute; top: 490; left: 740; z-index: 14;  margin: 0;
background-repeat: no-repeat; background-position: top left; }
#head { position: absolute; top: 0; left: 0; width:1000; height: 121; margin: 0;
background-image: url('img/nav_from_w2.jpg');  background-repeat: no-repeat; background-position:  left top; }

#logo-top100 { position: absolute; top: 600; left: 740; z-index: 14;  margin: 0;
background-repeat: no-repeat; background-position: top left; }
#head { position: absolute; top: 0; left: 0; width:1000; height: 121; margin: 0;
background-image: url('img/nav_from_w2.jpg');  background-repeat: no-repeat; background-position:  left top; }

#head_hp { position: absolute; top: 0; left: 0; width:1200; height: 190; margin: 0;
background-image: url('img/hp.jpg');  background-repeat: no-repeat; background-position:  left top; }
#head_aktuelles { position: absolute; top: 0; left: 0; width:1200; height: 190; margin: 0;
background-image: url('img/aktuelles.jpg');  background-repeat: no-repeat; background-position:  left top; }

#hd { position: absolute; top: 0; left: 0; width:987; height: 190; margin: 0; z-index: 5;
background-image: url('img/bogen-alleine.jpg'); 
 background-repeat: no-repeat; 
 background-position:  left top;
  text-decoration: none;
	border-bottom:0px ;
 }


		.textfrm{
				font-size: 12px;
				color: #666666;
				font-weight: bold;
		}
		
#steuerberater-muenchen {visibility:hidden; position: absolute; top: 0; left: 0; width:1000; height: 200; margin: 0;}
#steuerberater-muenchen_bottom {visibility:hidden; position: absolute; top: 1200; left: 0; width:1000; height: 200; margin: 0;}
#hd-prueba { position: absolute; top: 0; left: 0; width:2000; height: 500; margin: 0; z-index: 1;
background-image: url('img/blanc.gif');  background-repeat: repeat; background-position:  left top; }

#hd_bot { position: absolute; top: 0; left: 0; width:2000; height: 190; margin: 0; z-index: 0; }

#head_hp-overfotos { position: absolute; top: 20; left: 570; width:365; height: 90; margin: 0; z-index: 14; }

#head_hp-fotos { position: absolute; top: 50; left: 570; width:365; height: 112; margin: 0; z-index: 13;
background-image: url('img/hp-fotos.jpg');  background-repeat: no-repeat; background-position:  left top; }

#head_aktuelles-fotos { position: absolute; top: 50; left: 570; width:365; height: 112; margin: 0; z-index: 13;
background-image: url('img/aktuelles-fotos-1.jpg');  background-repeat: no-repeat; background-position:  left top; }

#head_uzukunft-fotos { position: absolute; top: 50; left: 570; width:365; height: 112; margin: 0; z-index: 13;
background-image: url('img/uzukunft-fotos.jpg');  background-repeat: no-repeat; background-position:  left top; }

#head_stberatung-fotos { position: absolute; top: 50; left: 570; width:365; height: 112; margin: 0; z-index:13;
background-image: url('img/stberatung-fotos.jpg');  background-repeat: no-repeat; background-position:  left top; }

#head_vgestaltung-fotos { position: absolute; top: 50; left: 570; width:365; height: 112; margin: 0; z-index:13;
background-image: url('img/vgestaltung-fotos.jpg');  background-repeat: no-repeat; background-position:  left top; }

#head_ustrategie-fotos { position: absolute; top: 50; left: 570; width:365; height: 112; margin: 0; z-index:13;
background-image: url('img/ustrategie-fotos.jpg');  background-repeat: no-repeat; background-position:  left top; }

#head_aktuelles-2 h5 { position: absolute; top:40; left: 20; color:#666; font-size: 12px; font:bold Verdana, Sans-serif;}

#head_steuerberatung { position: absolute; top: 0; left: 0; width:1200; height: 190; margin: 0;
background-image: url('img/steuerberatung.jpg');  background-repeat: no-repeat; background-position:  left top; }
#head_ustrategie { position: absolute; top: 0; left: 0; width:1200; height: 190; margin: 0;
background-image: url('img/ustrategie.jpg');  background-repeat: no-repeat; background-position:  left top; }
#head_vgestaltung { position: absolute; top: 0; left: 0; width:1200; height: 190; margin: 0;
background-image: url('img/vgestaltung.jpg');  background-repeat: no-repeat; background-position:  left top; }

#top {
  position:absolute;
  top: 120;
  left: 150; 
  margin:0;
  line-height:1.5em;  }

#bot {
  position:absolute;
  top: 800;
  left: 150; 
  margin:0;
  line-height:1.5em; }

#st {
   position:absolute;
  top: 190;
  left:70;
  width:600px;
  margin:0;
  line-height:1.5em;}

#st h2 {
  margin:0 0 .25em;
  font:bold 200%/1.2em, Verdana, Sans-serif;
  color:#666;   }

#st  a {
  font-family: Verdana, Sans-Serif;
  font-size: 1.em;
  text-decoration: none;
  list-style-position: outside; 
   line-height:1.5em;
   property-name: property-value; 
  color:#03c;
  border-bottom:1px dotted #36f; }

#st a:hover {
  font-family: Verdana, Sans-Serif;
  font-size: 1.em;
  line-height:1.5em;
  color:#36f;
  border-bottom:1px dotted #36f;  }
 
#st h4 {
  margin:0;
  font:bold 120%/1.1em Verdana,Arial,Sans-serif;
  color:#666;    }

#maincol {
  position:absolute;
  top: 190;
  left:70;
  width:600px;
  margin:0;
  line-height:1.5em; }

.hl  { color: #003c79; font-size: 1.3em; font-family: Verdana; text-decoration: none }
.hl-klein { color: #888; font-size: 1.1em; font-family: Arial; text-decoration: none }
.hl-gross { color: #003c79; font-size: 1.5em; font-family: Verdana; text-decoration: none }
.hl-gross-grau { color: #666; font-size: 1.5em; font-family: Verdana; text-decoration: none }
.hl-klein-grau { color: #666; font-size: 1.1em; font-family: Verdana }
.ft { color: #000; font-size: 1.em; line-height: 13pt; font-family: Verdana; text-decoration: none; letter-spacing: 0pt; vertical-align: 0 }
.ft-grau  { color: #666; font-size: 1.em; line-height: 13pt; font-family: Verdana; text-decoration: none }
.ft-klein { color: #000; font-size: .9em; font-family: Verdana; text-decoration: none }
.ft-grau-fett { color: #666; font-weight: bolder; font-size: 1.1em; line-height: 13pt; font-family: Verdana; text-decoration: none }

h1 {
  border-bottom:0px dotted #ccc;
  font:200%/1.7em, Verdana, Sans-serif;
  /* font:200%/1.7em, Verdana, Sans-serif; */ 
  font-weight: bold;
  color:#009;  }
	
.ueberschrift1 {
  border-bottom:0px dotted #ccc;
  font:200%/1.7em, Verdana, Sans-serif;
  /* font:200%/1.7em, Verdana, Sans-serif; */ 
  font-weight: bold;
  color:#009;  }
	
  
h2 {
  margin:0 0 .25em;
  font:bold 200%/1.5em, Verdana, Sans-serif;
  /* font:bold 170%/1.2em, Verdana, Sans-serif; */
  color:#666; 
	
	  background-color: white;   }

.ueberschrift2 {
  margin:0 0 .25em;
  font:bold 200%/1.5em, Verdana, Sans-serif;
  /* font:bold 170%/1.2em, Verdana, Sans-serif; */
  color:#666; 
	
	  background-color: white;   }
		
h3 {
  margin:0 0 .25em;
  font:bold 140%/1.2em Verdana, Sans-Serif;
  color: #009; 
	 background-color: white; 
	  }
		
.ueberschrift3{
  margin:0 0 .25em;
  font:bold 140%/1.2em Verdana, Sans-Serif;
  color: #009; 
	 background-color: white; 
	  }


h4 {
  margin:0;
  font:bold 140%/1.2em Verdana,Sans-serif;
  color:#666; }

	
	
.ueberschrift4{
  margin:0;
  font:bold 140%/1.2em Verdana,Sans-serif;
  color:#666; }
	
h5 {
  margin:0;
  font:  140%/1.3em Verdana,Sans-serif;
  font-size:100%;
  color:#66f; }

.ueberschrift5{
  margin:0;
  font:  140%/1.3em Verdana,Sans-serif;
  font-size:100%;
  color:#66f; }
	
h6 {
 	margin:0;
 	font-size:12px;
 	font-family:Verdana;
 	font-weight:500;
 	text-decoration:none;
 	letter-spacing:0pt;
 	vertical-align:0;
 	line-height:1.5em;
 	color:#000000; }
 	
h7 {
  margin:0 0 .25em;
  font:bold 120%/1.2em Verdana, Sans-Serif;
  color: #009;  }

p, li, pre { 
 margin: 0 0 .25em; 
 /* margin: 1.em 0 0 .25em; */
  font:1.em/1.3em;
  font-family: Verdana; 
  text-decoration: none; 
  letter-spacing: 0pt; 
  vertical-align: 0; 
  line-height:1.5em;
  color:#000;  }
  
p .indentar { margin-left: 20px; }
p .c1    { position: absolute; left: 200px; }
p .c2    { position: absolute; left: 400px; }

p .sin_indent {
  margin-left: 0px;
  color:#666; }

a {
  font-family: Verdana, Sans-Serif;
	text-decoration: none;
  list-style-position: outside; 
  line-height:1.5em;
  property-name: property-value; 
  color:#006;  font-size:12px;
  border-bottom:1px dotted #006; }

.a2 {
  font-family: Verdana, Sans-Serif;
  text-decoration: none;
  border-bottom:1px dotted #FA9B00;
  color: #FA9B00;  font-size:12px;
  }
	
a:hover {
  font-family: Verdana, Sans-Serif;
  font-size:12px;
  line-height:1.5em;
  color:#03c;
  border-bottom:1px dotted #03c;  }

#navbot {
  margin-bottom: 5px;
  margin-right: auto;
  margin-left: auto;
  margin-top: 20px;
  background-color: #fff; }
 
#subcol {
  position:absolute;
  top: 240;
  left: 730;
  width:400px;
  height: 272px;
  padding: 10 10 10 10px;}

#subcol .ind0 {
  line-height:1.1em;
  list-style:none;
  color: #666;  } 

#subcol .ind2 {
  line-height:1.em;
  list-style:none; 
  text-indent: 2.em; 
  color: #FA9B00;  } 

#subcol .ind4 {
  line-height:1.em;
  text-indent: 3.em;
  color: #666;  
  background-image: url('img/4nav.gif');
  background-repeat: no-repeat;
  background-position:  left top;; list-style-type:none; } 
	
#subcol .ind3 {
  line-height:1.em;
  list-style:none; 
	font-weight: bold;
  color: #FA9B00;  } 
	
.text {
	font-size: 12px;
	line-height: 22px;
	color: #000;
 font-family: Verdana, Sans-Serif;