body {
	margin: 20px 0;
	color: #000000;
	background-color: #FFFFFF;
	font: .8em Verdana, Arial, Helvetica, sans-serif;
	line-height: 1.5em;
}

#main {
	width: 964px;
	background-image: url(../images/layout/main_background.jpg);
	background-repeat: repeat-y;
	margin: 0 auto;
}

#head {
	width: 964px; height: 172px;
	background-image: url(../images/layout/head_background.jpg);
	background-repeat: no-repeat;
}

#logo {
	width: 268px; height: 78px;
	border: 0;
	margin-top: 32px; margin-left: 182px;
}

#nav {
	height: 30px;
	padding-left: 190px;
}

#footer {
	clear: both;
	width: 744px; height: 112px;
	padding-left: 190px; padding-right: 30px;
	background-image: url(../images/layout/footer_background.jpg);
	background-repeat: no-repeat;
	text-align: right;
	font-size: .7em;
	color: #666666;
}

#footer a {
	background: transparent;
	color: #666666;
	text-decoration: none;
}

#footer a:hover {
	background: transparent;
	color: #000000;
	text-decoration: none;
}

#footer a:active {
	background: transparent;
	color: #FFAA00;
	text-decoration: none;
}

#content {
	width: 934px;
	padding-right: 30px;
}

#cat{
	width: 215px; height: 414px;
	border: 0;
}

h2 {
	color: #666666;
	font-size: 1.2em;
}

h3 {
	color: #666666;
	font-size: 1em;
	margin-top: 4em;
}

img {
	border: 0;
}

p {
	text-align: justify;
}

#innercontent {
	float: right;
	width: 709px;
	margin-top: 20px;
	padding-bottom: 50px;
}

#innercontent a {
	border-bottom: 1px dashed #666666;
	background: transparent;
	color: #666666;
	text-decoration: none;
}

#innercontent a:hover {
	border-bottom: 1px dashed #000000;
	background: transparent;
	color: #000000;
	text-decoration: none;
}

#innercontent a:active {
	border-bottom: 1px dashed #FFAA00;
	background: transparent;
	color: #FFAA00;
	text-decoration: none;
}

ul{
	list-style: square;
}

#taetigkeitsfelder {
}

#taetigkeitsfelder li {
	line-height: 2em;
}

.steuerberater {
	text-align: center;
	width: 202px;
	float: left;
	margin-right: 20px;
}

.steuerberater .thumb {
	border: 1px solid #808080;
	width: 200px; height: 134px;
}

.big {
	border: 1px solid #808080;
	width: 400px; height: 268px;
	float: right;
	margin: 0 0 .95em .95em;
}

#form {
	width: 214px;
	background-image: url(../images/layout/form_background.jpg);
	background-repeat: repeat-y;
	margin-left: 20px; margin-bottom: 20px;
	float: right;
}

#form_footer {
	width: 214px; height: 37px;
	background-image: url(../images/layout/form_footer.jpg);
	background-repeat: no-repeat;
}

#form_content {
	width: 182px;
	margin: 0 auto;
}

#form_content input {
	border: 0;
	width: 172px; height: 16px;
	background-image: url(../images/layout/form_input.jpg);
	background-repeat: no-repeat;	
	padding: 0 5px;
	vertical-align: middle;
	margin: 0;
	margin-bottom: 5px;
}

#form_content label {
	border: 0;
	width: 182px; height: 16px;
	cursor: pointer;
	font-size: .8em;
	margin: 0;
}

#form_content textarea {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	border: 0;
	width: 172px; height: 90px;
	background-image: url(../images/layout/form_textarea.jpg);
	background-repeat: no-repeat;	
	font-size: .8em;
	padding: 5px;
	margin: 0;
	margin-bottom: 10px;
}

#form_content .submit_login {
	border: 0;
	width: 182px; height: 16px;
	background-image: url(../images/layout/login_submit.jpg);
	background-repeat: no-repeat;	
	margin: 0;
}

.fehler {
	color: #BF0000;
}

.erfolg {
	color: #44BB00;
}

.kanzleithumb {
	border: 1px solid #808080;
	width: 100px; height: 40px;
	text-decoration: none;
}

textarea {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	border: 1px solid #BFBFBF;
	width: 699px;
	font-size: .8em;
	padding: 5px;
	margin: 0;
	margin-bottom: 10px;
}

.save_submit {
	border: 0;
	width: 182px; height: 16px;
	background-image: url(../images/layout/save_submit.jpg);
	background-repeat: no-repeat;	
	margin: 0;
}

.reset_submit {
	border: 0;
	width: 182px; height: 16px;
	background-image: url(../images/layout/reset_submit.jpg);
	background-repeat: no-repeat;	
	margin: 0;
}

.edit_input {
	border: 0;
	width: 699px; height: 16px;
	background-image: url(../images/layout/edit_input.jpg);
	background-repeat: no-repeat;	
	padding: 0 5px;
	vertical-align: middle;
	margin: 0;
	margin-bottom: 5px;
}