@font-face{font-family:"Public Sans";src:url(/static/font.woff2) format("woff2");font-weight:400 700;font-display:swap}
@font-face{font-family:"Bricolage Grotesque";src:url(/static/display.woff2) format("woff2");font-weight:500 800;font-display:swap}
@font-face{font-family:"Spline Sans Mono";src:url(/static/mono.woff2) format("woff2");font-weight:500;font-display:swap}

:root{
  --bg:#fdf0e4;--paper:#fffaf4;--paper-2:#fbeee2;--ink:#1c1714;--ink-2:#463d36;--muted:#7a6d63;--line:#ead6c4;--line-2:#f3e3d4;
  --navy:#14213d;--on-navy:#fffaf4;--green:#0e7a4b;--on-green:#fffaf4;--red:#d2392b;--gold:#f2b705;--link:#0d5c9e;
  --shadow:0 1px 0 rgb(28 23 20/.04),0 12px 32px -14px rgb(80 40 10/.25);
  --r:12px;--max:1120px;
  --display:"Bricolage Grotesque",system-ui,sans-serif;--sans:"Public Sans",system-ui,-apple-system,"Segoe UI",sans-serif;--mono:"Spline Sans Mono",ui-monospace,Menlo,monospace;
  color-scheme:light;
}
:root[data-theme=dark]{--bg:#14110f;--paper:#1d1916;--paper-2:#24201c;--ink:#f6ece2;--ink-2:#d4c8bc;--muted:#a0948a;--line:#3a322b;--line-2:#2b2521;--navy:#e9dccd;--on-navy:#14110f;--green:#3ccf8a;--on-green:#0f1410;--red:#ff7b6b;--gold:#f6c744;--link:#7fbcf0;--shadow:0 12px 32px -14px rgb(0 0 0/.65);color-scheme:dark}
@media (prefers-color-scheme:dark){:root:not([data-theme=light]){--bg:#14110f;--paper:#1d1916;--paper-2:#24201c;--ink:#f6ece2;--ink-2:#d4c8bc;--muted:#a0948a;--line:#3a322b;--line-2:#2b2521;--navy:#e9dccd;--on-navy:#14110f;--green:#3ccf8a;--on-green:#0f1410;--red:#ff7b6b;--gold:#f6c744;--link:#7fbcf0;--shadow:0 12px 32px -14px rgb(0 0 0/.65);color-scheme:dark}}

*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-padding-top:84px}
body{margin:0;background:var(--bg);color:var(--ink);font:400 17px/1.65 var(--sans);-webkit-font-smoothing:antialiased}
a{color:var(--link);text-underline-offset:3px;text-decoration-thickness:1px}
a:hover{text-decoration-thickness:2px}
img,svg{max-width:100%}
.wrap,main{max-width:var(--max);margin-inline:auto;padding-inline:20px}
h1,h2,h3{font-family:var(--display);font-weight:700;line-height:1.04;letter-spacing:-.03em;margin:0 0 .5em;font-variation-settings:"opsz" 96}
h3{font-family:var(--sans);font-weight:700;letter-spacing:-.005em}
h1{font-size:clamp(2.2rem,5vw,3.7rem)}
h2{font-size:clamp(1.45rem,2.5vw,1.9rem);margin-top:1.7em}
h3{font-size:1.12rem;margin-top:1.5em}
.lead{font-size:1.16rem;color:var(--ink-2);max-width:60ch}
.muted{color:var(--muted)}.small{font-size:.86rem}
code{font:500 .9em var(--mono);background:var(--line-2);padding:1px 6px;border-radius:5px}
:focus-visible{outline:3px solid var(--gold);outline-offset:2px}
[hidden]{display:none!important}

/* header */
.top{position:sticky;top:0;z-index:30;background:color-mix(in srgb,var(--bg) 90%,transparent);backdrop-filter:blur(10px);-webkit-backdrop-filter:blur(10px);border-bottom:1px solid var(--line)}
.top .wrap{display:flex;align-items:center;gap:20px;height:68px}
.logo{display:flex;align-items:center;gap:10px;text-decoration:none;color:var(--ink);font:600 1.22rem/1 var(--display);letter-spacing:-.03em;white-space:nowrap;font-variation-settings:"opsz" 30}
.logo b{font-weight:800;color:var(--green)}
.logo i{font:500 .9rem var(--mono);color:var(--red);font-style:normal;margin-left:1px}
.top .right{display:flex;align-items:center;gap:8px;margin-left:auto}
.top nav{display:flex;gap:2px}
.top nav a{color:var(--ink-2);text-decoration:none;font-weight:500;font-size:.95rem;padding:8px 12px;border-radius:8px}
.top nav a:hover{background:var(--paper);color:var(--ink)}
.theme-toggle{width:40px;height:40px;display:grid;place-items:center;border:1px solid var(--line);border-radius:10px;background:var(--paper);color:var(--ink);cursor:pointer}
.theme-toggle:hover{border-color:var(--ink-2)}
.theme-toggle svg{width:18px;height:18px}
.theme-toggle .sun{display:none}
:root[data-theme=dark] .theme-toggle .sun{display:block}:root[data-theme=dark] .theme-toggle .moon{display:none}
@media (prefers-color-scheme:dark){:root:not([data-theme=light]) .theme-toggle .sun{display:block}:root:not([data-theme=light]) .theme-toggle .moon{display:none}}
@media (max-width:860px){.top nav{display:none}}
@media (max-width:400px){.logo{font-size:1.06rem}.logo img{width:30px;height:30px}}

/* ticker tape with Belgian tax rates */
.ticker{margin:0 calc(50% - 50vw);overflow:hidden;background:var(--navy);color:var(--on-navy);font:500 .8rem/1 var(--mono);white-space:nowrap;border-bottom:3px solid var(--gold)}
.tape{display:inline-flex;animation:tape 48s linear infinite;padding:10px 0}
.tape span{padding:0 22px;border-right:1px solid color-mix(in srgb,var(--on-navy) 25%,transparent)}
.tape b{font-weight:500;opacity:.7;margin-right:8px}
.tape span::after{content:" ▲";color:var(--gold);font-size:.7em}
@keyframes tape{to{transform:translateX(-50%)}}
@media (prefers-reduced-motion:reduce){.tape{animation:none}}

/* hero with a chart and the 31/12/2025 photo line */
.hero{display:grid;grid-template-columns:minmax(0,1.2fr) minmax(300px,.95fr);gap:56px;align-items:center;padding:52px 0 44px}
.eyebrow{display:inline-flex;align-items:center;gap:10px;font:500 .74rem/1 var(--mono);text-transform:uppercase;letter-spacing:.12em;color:var(--ink-2);margin:0 0 20px}
.be{display:inline-flex;height:14px;border-radius:2px;overflow:hidden;box-shadow:0 0 0 1px rgb(0 0 0/.08)}
.be i{width:7px;height:14px;background:#1c1714}.be i:nth-child(2){background:#f2c400}.be i:nth-child(3){background:#e2231a}
.hero h1{font-size:clamp(2.5rem,5.2vw,4.1rem);font-weight:800}
.hero h1 em{font-style:normal;color:var(--green);display:block}
.chart{position:relative;margin:0;background:var(--paper);border:1px solid var(--line);border-radius:16px;box-shadow:var(--shadow);padding:18px 18px 16px;color:var(--green)}
.chart-head{display:flex;justify-content:space-between;align-items:center;font:500 .8rem var(--mono);color:var(--muted);margin-bottom:6px}
.chart-head .chg{color:var(--green)}
.chart svg{display:block;width:100%;height:190px;overflow:visible}
.chart .grid path{stroke:var(--line-2);stroke-width:1;vector-effect:non-scaling-stroke}
.chart .line{fill:none;stroke:currentColor;stroke-width:3;stroke-linejoin:round;stroke-linecap:round;vector-effect:non-scaling-stroke;stroke-dasharray:1;stroke-dashoffset:1;animation:draw 2.2s cubic-bezier(.4,0,.2,1) .3s forwards}
.chart .area{opacity:0;animation:fade .8s ease 1.8s forwards}
.chart .foto{stroke:var(--ink);stroke-width:1.5;stroke-dasharray:5 5;vector-effect:non-scaling-stroke}
.foto-label{position:absolute;left:calc(18px + 52.5% - 6px);top:46px;transform:translateX(-100%);font:500 .7rem var(--mono);color:var(--ink);background:var(--gold);padding:4px 7px;border-radius:4px;white-space:nowrap}
:root[data-theme=dark] .foto-label{color:#14110f}
@media (prefers-color-scheme:dark){:root:not([data-theme=light]) .foto-label{color:#14110f}}
.chart-foot{display:grid;grid-template-columns:1fr 1fr;gap:10px;margin-top:12px}
.chart-foot span{display:flex;flex-direction:column;font-size:.8rem;color:var(--muted);padding:10px 12px;border-radius:10px;background:var(--paper-2)}
.chart-foot b{font:600 1rem var(--sans);color:var(--ink);margin-top:2px}
.chart-foot span:last-child{background:color-mix(in srgb,var(--green) 12%,var(--paper));}
@keyframes draw{to{stroke-dashoffset:0}}
@keyframes fade{to{opacity:1}}
@media (max-width:860px){.hero{grid-template-columns:1fr;gap:30px;padding-top:30px}.chart{max-width:520px}}
@media (max-width:600px){.chart{display:none}.hero{padding-bottom:12px}}
@media (prefers-reduced-motion:reduce){.chart .line{animation:none;stroke-dashoffset:0}.chart .area{animation:none;opacity:1}}

/* page heads */
.calc-head{padding:38px 0 8px}
.crumbs{font-size:.86rem;color:var(--muted);margin-bottom:14px}
.crumbs a{color:var(--muted);text-decoration:none}.crumbs a:hover{color:var(--ink);text-decoration:underline}
.calc-title{display:flex;align-items:center;gap:16px}
.calc-title h1{margin:0}
.ico{display:inline-grid;place-items:center;flex:none;width:52px;height:52px;border-radius:14px;background:var(--green);color:var(--on-green)}
.ico svg{width:26px;height:26px}
.c-rendement .ico,.c-rendement.ico{background:var(--gold);color:#1c1714}
.c-gids .ico{background:var(--navy);color:var(--on-navy)}
.calc-head .lead{margin-top:14px}

/* tools */
.tool{position:relative;background:var(--paper);border:1px solid var(--line);border-radius:16px;box-shadow:var(--shadow);padding:clamp(18px,3vw,32px);margin:18px 0 0}
.tool::before{content:"";position:absolute;left:0;right:0;top:0;height:5px;border-radius:16px 16px 0 0;background:var(--green)}
.tool.c-rendement::before{background:var(--gold)}
.tool-title{display:flex;align-items:center;gap:14px;margin:0 0 22px;font-size:clamp(1.4rem,2.6vw,1.9rem)}
.tool-title .ico{width:44px;height:44px}
.fields{display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,300px),1fr));gap:18px 22px}
.field,.fields>label{display:flex;flex-direction:column;gap:7px;font-weight:600;font-size:.94rem}
.field.wide{grid-column:1/-1}
.flabel{font-weight:600;font-size:.94rem}
.field small,.fields>label small{font-weight:400;color:var(--muted);font-size:.84rem}
.in{display:flex;align-items:center;border:1px solid var(--line);border-radius:10px;background:var(--paper-2);overflow:hidden;transition:border-color .15s,box-shadow .15s}
.in:hover{border-color:color-mix(in srgb,var(--ink) 35%,var(--line))}
.in:focus-within{border-color:var(--green);box-shadow:0 0 0 3px color-mix(in srgb,var(--green) 22%,transparent)}
.in input,.in textarea{flex:1;min-width:0;border:0;background:none;color:var(--ink);font:500 1.02rem var(--sans);padding:11px 12px;outline:none;resize:vertical}
.in textarea{font-size:.95rem;line-height:1.45}
.in input[type=date]{font-family:var(--mono);font-size:.95rem;min-height:46px}
.in[data-unit]::after{content:attr(data-unit);padding:0 12px;color:var(--muted);font:500 .82rem var(--mono)}
.in.big input{font:500 1.35rem var(--mono);padding:13px 14px}
.in input::placeholder,.in textarea::placeholder{color:color-mix(in srgb,var(--muted) 70%,transparent)}
.seg{display:flex;flex-wrap:wrap;gap:8px}
.seg label{position:relative;flex:1 1 0;min-width:140px;cursor:pointer}
.seg.wrap4 label{flex:1 1 190px}
.seg input,.checks input{position:absolute;opacity:0;pointer-events:none}
.seg span{display:flex;flex-direction:column;justify-content:center;min-height:50px;height:100%;padding:9px 14px;border:1px solid var(--line);border-radius:10px;background:var(--paper-2);font-weight:600;font-size:.95rem;line-height:1.25;transition:background .12s,border-color .12s}
.seg span small{font-weight:400;font-size:.8rem;color:var(--muted);margin-top:2px}
.seg label:hover span{border-color:color-mix(in srgb,var(--ink) 35%,var(--line))}
.seg input:checked+span{background:var(--navy);border-color:var(--navy);color:var(--on-navy)}
.seg input:checked+span small{color:inherit;opacity:.78}
.seg input:focus-visible+span,.checks input:focus-visible+span{outline:3px solid var(--gold);outline-offset:2px}
.checks{display:flex;flex-wrap:wrap;gap:8px}
.checks label{position:relative;cursor:pointer}
.checks span{display:inline-flex;align-items:center;gap:10px;padding:8px 14px 8px 10px;border:1px solid var(--line);border-radius:10px;font-weight:500;font-size:.93rem;background:var(--paper-2)}
.checks span small{color:var(--muted);font-weight:400}
.checks span::before{content:"";flex:none;width:18px;height:18px;border:1.5px solid var(--ink-2);border-radius:5px;background:var(--paper)}
.checks input:checked+span::before{background:var(--green) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 16 16'%3E%3Cpath d='M3.5 8.5l3 3 6-7' fill='none' stroke='white' stroke-width='2.4'/%3E%3C/svg%3E") center/13px no-repeat;border-color:var(--green)}
button.ghost,.btn{font:600 .93rem var(--sans);border:1px solid var(--line);background:var(--paper);color:var(--ink);border-radius:10px;padding:10px 16px;cursor:pointer;text-decoration:none;display:inline-block}
button.ghost:hover{border-color:var(--ink-2)}
.btn{background:var(--navy);border-color:var(--navy);color:var(--on-navy)}
.btn:hover{filter:brightness(1.1)}

.result{margin-top:26px;border-top:1px dashed var(--line);padding-top:24px}
.result dl{display:grid;grid-template-columns:repeat(auto-fit,minmax(190px,1fr));gap:12px;margin:0}
.result dl>div{border:1px solid var(--line);border-radius:12px;padding:13px 16px;background:var(--paper-2)}
.result dl>div.main{background:var(--navy);border-color:var(--navy);color:var(--on-navy)}
.result dl>div.main.alt{background:var(--green);border-color:var(--green);color:var(--on-green)}
.result dt{font:500 .7rem var(--mono);text-transform:uppercase;letter-spacing:.1em;opacity:.8}
.result dd{margin:5px 0 0;font:500 1.3rem/1.2 var(--mono);letter-spacing:-.02em;font-variant-numeric:tabular-nums}
.result .main dd{font-size:1.55rem}
output.pop{animation:pop .3s}
@keyframes pop{from{opacity:.4;transform:translateY(3px)}to{opacity:1;transform:none}}
.result-note{font-size:.86rem;color:var(--muted);margin:14px 0 0}
.breakdown{overflow-x:auto}
.breakdown table{margin-top:18px}
table.calc td:last-child,table.calc th:last-child{text-align:right;font-family:var(--mono);white-space:nowrap}
table.calc tr.sum td{font-weight:700;border-top:2px solid var(--ink);background:var(--paper-2)}
.breakdown tr.cap td{background:color-mix(in srgb,var(--gold) 14%,var(--paper));font-size:.88rem}
.breakdown td:nth-child(n+2){font-family:var(--mono);font-size:.88rem;white-space:nowrap}
.advice-note p{margin:16px 0 0;padding:12px 16px;border-left:4px solid var(--gold);background:color-mix(in srgb,var(--gold) 10%,var(--paper));border-radius:0 10px 10px 0;font-size:.95rem}
.advice-note a{font-weight:600;white-space:nowrap}
.warn{color:var(--red);font-weight:600}
.share{margin:14px 0 0;display:flex;justify-content:flex-end}
.share button{display:inline-flex;align-items:center;gap:8px;font:600 .9rem var(--sans);border:1px solid var(--line);background:var(--paper);color:var(--ink);border-radius:999px;padding:8px 16px;cursor:pointer}
.share button:hover{border-color:var(--ink-2)}
.share svg{width:16px;height:16px}

/* cards */
.related{margin-top:56px}
.related h2{margin-top:0}
.cards{display:grid;grid-template-columns:repeat(auto-fill,minmax(250px,1fr));gap:14px}
.card{display:flex;gap:14px;align-items:flex-start;padding:16px;border:1px solid var(--line);border-radius:14px;background:var(--paper);text-decoration:none;color:var(--ink);transition:transform .15s,box-shadow .15s,border-color .15s}
.card:hover{transform:translateY(-2px);box-shadow:var(--shadow);border-color:color-mix(in srgb,var(--ink) 25%,var(--line))}
.card .ico{width:42px;height:42px;border-radius:10px}
.card .ico svg{width:21px;height:21px}
.card .txt{display:flex;flex-direction:column;gap:3px}
.card strong{font:650 1.08rem/1.25 var(--display);letter-spacing:-.005em}
.card .txt span{font-size:.9rem;color:var(--muted);line-height:1.4}
.guides-list{margin-top:20px}

/* prose */
.prose{max-width:760px;margin-top:44px}
.prose p,.prose li{color:var(--ink-2)}
.prose strong{color:var(--ink)}
.prose ul,.prose ol{padding-left:22px}
.prose li{margin:6px 0}
.guide{margin-top:24px}
.summary-box{border:1px solid var(--line);border-left:5px solid var(--green);border-radius:10px;background:var(--paper);padding:14px 18px;margin:8px 0 22px}
.summary-box p{margin:0;color:var(--ink)}
.updated{font-size:.85rem;color:var(--muted);margin-top:30px}
table{width:100%;border-collapse:separate;border-spacing:0;font-size:.93rem;border:1px solid var(--line);border-radius:10px;overflow:hidden;background:var(--paper);margin:14px 0 18px}
th,td{padding:10px 12px;text-align:left;border-bottom:1px solid var(--line-2);vertical-align:top}
thead th{background:var(--paper-2);color:var(--ink);font:500 .74rem var(--mono);text-transform:uppercase;letter-spacing:.08em;border-bottom:1px solid var(--line)}
tbody tr:last-child td{border-bottom:0}
.prose table{display:block;overflow-x:auto}
@media (min-width:700px){.prose table{display:table}}
.rates{columns:2 240px;column-gap:20px}
.rates table{break-inside:avoid;margin-top:0}
.checklist{list-style:none;padding-left:0!important}
.checklist li{padding-left:32px;position:relative}
.checklist li::before{content:"";position:absolute;left:0;top:4px;width:18px;height:18px;border-radius:50%;background:var(--green) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 16 16'%3E%3Cpath d='M4 8.5l2.5 2.5 5.5-6' fill='none' stroke='white' stroke-width='2.2'/%3E%3C/svg%3E") center/12px no-repeat}
.steps{counter-reset:s;list-style:none;padding-left:0!important}
.steps>li{counter-increment:s;position:relative;padding-left:48px;margin:0 0 18px}
.steps>li::before{content:counter(s);position:absolute;left:0;top:0;width:32px;height:32px;border-radius:50%;background:var(--navy);color:var(--on-navy);display:grid;place-items:center;font:600 .9rem var(--mono)}
.faq{display:grid;gap:10px}
.faq details{border:1px solid var(--line);border-radius:12px;background:var(--paper);padding:0 18px}
.faq summary{cursor:pointer;font-weight:600;padding:14px 0;list-style:none;display:flex;justify-content:space-between;gap:12px}
.faq summary::after{content:"+";font:500 1.2rem var(--mono);color:var(--green)}
.faq details[open] summary::after{content:"–"}
.faq summary::-webkit-details-marker{display:none}
.faq p{margin:0 0 14px}

/* footer */
.bottom{margin-top:90px;border-top:1px solid var(--line);background:var(--paper);padding:42px 0 30px;font-size:.92rem}
.foot-grid{display:grid;grid-template-columns:260px 1fr;gap:32px;margin-bottom:20px}
.foot-links{list-style:none;margin:0;padding:0;columns:3 200px;column-gap:24px}
.foot-links li{margin:0 0 6px;break-inside:avoid}
.foot-links a{color:var(--ink-2);text-decoration:none}.foot-links a:hover{color:var(--link);text-decoration:underline}
.bottom p{color:var(--muted);max-width:80ch}
.bottom p a{color:var(--muted)}
@media (max-width:700px){.foot-grid{grid-template-columns:1fr}}
.to-top{position:fixed;right:18px;bottom:18px;width:46px;height:46px;border-radius:12px;border:1px solid var(--line);background:var(--paper);color:var(--ink);cursor:pointer;box-shadow:var(--shadow);z-index:20}
.to-top svg{width:22px;height:22px}
@media (max-width:520px){body{font-size:16px}.tool{border-radius:14px}.result dl{grid-template-columns:1fr 1fr}.result .main{grid-column:1/-1}.calc-title{flex-direction:column;align-items:flex-start;gap:12px}.calc-title h1,.calc-head h1{font-size:2rem}.tool-title{font-size:1.35rem}.seg label{min-width:120px}.receipt{padding:16px}}
h1,h2{overflow-wrap:break-word;hyphens:auto}

.prose blockquote{margin:16px 0;padding:14px 18px;border-left:4px solid var(--navy);background:var(--paper);border-radius:0 10px 10px 0}
.prose blockquote p{margin:0;color:var(--ink)}

/* form section titles, growth chart, sub rows */
h3.fset{font:600 .74rem var(--mono);text-transform:uppercase;letter-spacing:.12em;color:var(--muted);margin:0 0 12px}
.fields+h3.fset{margin-top:26px}
table.calc tr.sub td{font-weight:600;background:var(--paper-2)}
table.calc td:first-child{white-space:normal}
.growth{margin-top:20px}
.growth svg{display:block;width:100%;height:180px}
.growth rect.v{fill:var(--green)}.growth rect.c{fill:var(--navy);opacity:.85}
.legend{display:flex;align-items:center;gap:8px;font-size:.85rem;color:var(--muted);margin:8px 0 0}
.legend span{display:inline-block;width:12px;height:12px;border-radius:3px;margin-left:8px}
.legend .c{background:var(--navy);opacity:.85;margin-left:0}.legend .v{background:var(--green)}
.seg input:checked+span{background:var(--navy);border-color:var(--navy);color:var(--on-navy)}