.avia-section.av-145nae-b4fb042cfa1aba3917efe08875315efe{background-repeat:no-repeat;background-image:url(https://rechtsanwalt.fr/wp-content/uploads/2025/08/steuerrecht_fr_epp.jpg);background-position:50% 0;background-attachment:scroll}#top .flex_column.av-jgf3pjem-09b62468f0730bf36cdc85fb534de77f{margin-top:0;margin-bottom:0}.flex_column.av-jgf3pjem-09b62468f0730bf36cdc85fb534de77f{border-radius:0}.responsive #top #wrap_all .flex_column.av-jgf3pjem-09b62468f0730bf36cdc85fb534de77f{margin-top:0;margin-bottom:0}.flex_column.av-2jljf-e413c6095cbc846eebea02e1be0e4866{border-radius:0;padding:0}#top .av-special-heading.av-7zexsy-dd15a0c561c1e8bc8e481cd59580b7be{margin:0;padding-bottom:0;color:#79808b;font-size:24px}body .av-special-heading.av-7zexsy-dd15a0c561c1e8bc8e481cd59580b7be .av-special-heading-tag .heading-char{font-size:25px}#top #wrap_all .av-special-heading.av-7zexsy-dd15a0c561c1e8bc8e481cd59580b7be .av-special-heading-tag{font-size:24px}.av-special-heading.av-7zexsy-dd15a0c561c1e8bc8e481cd59580b7be .special-heading-inner-border{border-color:#79808b}.av-special-heading.av-7zexsy-dd15a0c561c1e8bc8e481cd59580b7be .av-subheading{font-size:30px}#top .av_textblock_section.av-jgfdunv8-7aae79fb0f1852829c9897b6ec38eb71 .avia_textblock{color:#79808b}#top .hr.hr-invisible.av-k69kke7t-3f3c4e147eca293cff81ec2bede0f1d7{height:25px}#top .av-special-heading.av-5t1fqa-dc4ea16dd7a95041b9071743cdef6904{margin:0;padding-bottom:0;color:#79808b;font-size:24px}body .av-special-heading.av-5t1fqa-dc4ea16dd7a95041b9071743cdef6904 .av-special-heading-tag .heading-char{font-size:25px}#top #wrap_all .av-special-heading.av-5t1fqa-dc4ea16dd7a95041b9071743cdef6904 .av-special-heading-tag{font-size:24px}.av-special-heading.av-5t1fqa-dc4ea16dd7a95041b9071743cdef6904 .special-heading-inner-border{border-color:#79808b}.av-special-heading.av-5t1fqa-dc4ea16dd7a95041b9071743cdef6904 .av-subheading{font-size:30px}#top .hr.hr-invisible.av-k69kke7t-20-d820281b73ba671152c6a894642ae7a1{height:10px}#top .av_textblock_section.av-jgfdunv8-21-9780341b53a2b0ca559721269caa6d5a .avia_textblock{color:#79808b}#top .hr.hr-invisible.av-k69kke7t-19-adbf6df3a8e2ce3ca5d442b7b007981d{height:5px}#top .hr.hr-invisible.av-k69kke7t-17-5762e6d032158c407502dd49ee9a08ce{height:10px}#top .hr.hr-invisible.av-k69kke7t-16-277a9dfc2172667d60d712b56649b9df{height:50px}.flex_column.av-9wkhy-9c2792bee3c71607c9babe1574d575b9{border-radius:0;padding:0 0 10px}#top .av-special-heading.av-3qyon6-3ec8e49224a7849c57088dbe431d21ae{margin:0;padding-bottom:0;color:#79808b;font-size:24px}body .av-special-heading.av-3qyon6-3ec8e49224a7849c57088dbe431d21ae .av-special-heading-tag .heading-char{font-size:25px}#top #wrap_all .av-special-heading.av-3qyon6-3ec8e49224a7849c57088dbe431d21ae .av-special-heading-tag{font-size:24px}.av-special-heading.av-3qyon6-3ec8e49224a7849c57088dbe431d21ae .special-heading-inner-border{border-color:#79808b}.av-special-heading.av-3qyon6-3ec8e49224a7849c57088dbe431d21ae .av-subheading{font-size:30px}#top .hr.hr-invisible.av-k69kke7t-13-223e70c616a0d72e338e35c5883a4be2{height:25px}.avia-section.av-k70a4jhm-845dee4743482d34f0cfee641ed55ecb{background-color:#eef0f3;background-image:unset}.flex_column.av-3q0bqu-6eb7d4665f78be47178eff54f7cb7698{border-radius:0;padding:0}#top .hr.hr-invisible.av-k69kke7t-12-3b96c5f4735390219d75211ce6f4efaa{height:25px}#top .av-special-heading.av-237mde-5edf69d5861cf02c9e14f0289f67a6b6{margin:0;padding-bottom:0;color:#79808b;font-size:24px}body .av-special-heading.av-237mde-5edf69d5861cf02c9e14f0289f67a6b6 .av-special-heading-tag .heading-char{font-size:25px}#top #wrap_all .av-special-heading.av-237mde-5edf69d5861cf02c9e14f0289f67a6b6 .av-special-heading-tag{font-size:24px}.av-special-heading.av-237mde-5edf69d5861cf02c9e14f0289f67a6b6 .special-heading-inner-border{border-color:#79808b}.av-special-heading.av-237mde-5edf69d5861cf02c9e14f0289f67a6b6 .av-subheading{font-size:30px}#top .hr.hr-invisible.av-k69kke7t-9-41415f437f0064ba6e0299b57577a1d2{height:30px}.flex_column.av-k70bivff-e4b1cd345f72b13c04b8a0fc0e5ca1bb{border-radius:0;padding:0}#top .av_textblock_section.av-jgfdunv8-14-7d5dcd8187779dbcf53ce0e0c07a9d4a .avia_textblock{color:#79808b}.flex_column.av-k70bjanb-d9b2b841267d3e9df05e9dcc20db5d04{border-radius:0;padding:0}#top .av_textblock_section.av-jgfdunv8-7-747550918f00af988906735ec5dbfc55 .avia_textblock{color:#79808b}#top .hr.hr-invisible.av-k69kke7t-8-9457b0708f0272ec1b7a3014187ba1e8{height:50px}#top .hr.hr-invisible.av-k69kke7t-5-e0ab3a8296c5b1c06191254a65dde31f{height:25px}#top .av-special-heading.av-1zrb2a-3c21d0925cbafad0944b9074eb99b3cb{margin:0;padding-bottom:0;color:#79808b;font-size:24px}body .av-special-heading.av-1zrb2a-3c21d0925cbafad0944b9074eb99b3cb .av-special-heading-tag .heading-char{font-size:25px}#top #wrap_all .av-special-heading.av-1zrb2a-3c21d0925cbafad0944b9074eb99b3cb .av-special-heading-tag{font-size:24px}.av-special-heading.av-1zrb2a-3c21d0925cbafad0944b9074eb99b3cb .special-heading-inner-border{border-color:#79808b}.av-special-heading.av-1zrb2a-3c21d0925cbafad0944b9074eb99b3cb .av-subheading{font-size:30px}#top .hr.hr-invisible.av-k69kke7t-4-1a9fc43066f348e1441c78e70e5b1ccb{height:25px}#top .hr.hr-invisible.av-k69kke7t-3-15c1a6544d2f452e94a753c57f927359{height:40px}@media only screen and (min-width:480px) and (max-width:767px){#top #wrap_all .av-special-heading.av-7zexsy-dd15a0c561c1e8bc8e481cd59580b7be .av-special-heading-tag{font-size:.8em}#top #wrap_all .av-special-heading.av-5t1fqa-dc4ea16dd7a95041b9071743cdef6904 .av-special-heading-tag{font-size:.8em}#top #wrap_all .av-special-heading.av-3qyon6-3ec8e49224a7849c57088dbe431d21ae .av-special-heading-tag{font-size:.8em}#top #wrap_all .av-special-heading.av-237mde-5edf69d5861cf02c9e14f0289f67a6b6 .av-special-heading-tag{font-size:.8em}#top #wrap_all .av-special-heading.av-1zrb2a-3c21d0925cbafad0944b9074eb99b3cb .av-special-heading-tag{font-size:.8em}}@media only screen and (max-width:479px){#top #wrap_all .av-special-heading.av-7zexsy-dd15a0c561c1e8bc8e481cd59580b7be .av-special-heading-tag{font-size:.8em}#top #wrap_all .av-special-heading.av-5t1fqa-dc4ea16dd7a95041b9071743cdef6904 .av-special-heading-tag{font-size:.8em}#top #wrap_all .av-special-heading.av-3qyon6-3ec8e49224a7849c57088dbe431d21ae .av-special-heading-tag{font-size:.8em}#top #wrap_all .av-special-heading.av-237mde-5edf69d5861cf02c9e14f0289f67a6b6 .av-special-heading-tag{font-size:.8em}#top #wrap_all .av-special-heading.av-1zrb2a-3c21d0925cbafad0944b9074eb99b3cb .av-special-heading-tag{font-size:.8em}}