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10%;bottom:9%;left:12%;transform:rotate(-5deg)}.smart-hero__document:before{aspect-ratio:1;border-radius:var(--tax-radii-pill);background:var(--tax-colors-accent);content:"";width:22%;position:absolute;top:8%;right:10%}.smart-hero__document>span,.smart-hero__receipt>span{border-radius:var(--tax-radii-pill);background:var(--tax-colors-primary);opacity:.84;height:.45rem;margin-bottom:12%;display:block}.smart-hero__document>span:nth-child(2){background:var(--tax-colors-focus-ring);width:76%}.smart-hero__document>span:nth-child(3){width:88%}.smart-hero__document>span:nth-child(4){background:var(--tax-colors-accent);width:58%}.smart-hero__receipt{border:1px solid var(--tax-colors-border);border-radius:var(--tax-radii-lg);background:var(--tax-colors-surface-muted);width:36%;box-shadow:var(--tax-shadows-md);padding:9% 6% 5%;bottom:9%;right:7%;transform:rotate(8deg)}.smart-hero__receipt>span{height:.35rem;margin-bottom:16%}.smart-hero__receipt>span:nth-child(2){background:var(--tax-colors-focus-ring);width:66%}.smart-hero__receipt>span:nth-child(3){background:var(--tax-colors-accent);width:82%}.smart-trust{border-block:1px solid var(--tax-colors-border);background:var(--tax-colors-surface)}.smart-trust__list,.smart-services__grid,.smart-why__grid,.smart-about__profile ul,.smart-process__list,.smart-languages__list{margin:0;padding:0;list-style:none}.smart-trust__list{gap:var(--tax-spacing-4);grid-template-columns:repeat(auto-fit,minmax(min(100%,12rem),1fr));display:grid}.smart-trust__list li{gap:var(--tax-spacing-3);min-width:0;padding-block:var(--tax-spacing-3);grid-template-columns:auto minmax(0,1fr);display:grid}.smart-trust__list li>span{border-radius:var(--tax-radii-pill);background:var(--tax-colors-accent);width:.65rem;height:.65rem;box-shadow:0 0 0 .25rem 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.smart-services__marker{background:var(--tax-colors-secondary)}.smart-services__card h4{font-size:var(--tax-typography-font-size-xl)}.smart-services__benefit{padding-top:var(--tax-spacing-3);border-top:1px solid var(--tax-colors-border);font-size:var(--tax-typography-font-size-sm)}.smart-services__card .action{width:fit-content;margin-top:auto}.smart-why__grid{gap:var(--tax-spacing-4);grid-template-columns:repeat(auto-fit,minmax(min(100%,17rem),1fr));display:grid}.smart-why__grid li{align-content:start;gap:var(--tax-spacing-3);min-width:0;padding:var(--tax-spacing-6);border:1px solid var(--tax-colors-border);border-radius:var(--tax-radii-lg);background:var(--tax-colors-surface);display:grid}.smart-why__grid li>span{color:var(--tax-colors-accent);font-size:var(--tax-typography-font-size-sm);font-weight:var(--tax-typography-font-weight-bold)}.smart-why__grid li:nth-child(3n+2)>span{color:var(--tax-colors-focus-ring)}.smart-why__grid 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li>span{border-radius:var(--tax-radii-pill);width:2.4rem;height:2.4rem;color:var(--tax-colors-primary);background:var(--tax-colors-accent);font-size:var(--tax-typography-font-size-sm);font-weight:var(--tax-typography-font-weight-bold);place-items:center;display:grid}.smart-process__list li:nth-child(3n+2)>span{color:var(--tax-colors-primary-foreground);background:var(--tax-colors-focus-ring)}.smart-process__list li:nth-child(3n)>span{color:var(--tax-colors-primary);background:var(--tax-colors-secondary)}.smart-process__list li>div{gap:var(--tax-spacing-2);display:grid}.smart-process__note{max-width:var(--tax-containers-content-narrow);padding:var(--tax-spacing-4) var(--tax-spacing-5);border-inline-start:var(--tax-spacing-1) solid 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p{color:inherit}.smart-closing__actions{gap:var(--tax-spacing-3);flex-wrap:wrap;display:flex}@media (width>=48rem){.smart-about__layout,.smart-languages__layout{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (width>=60rem){.smart-hero__grid{grid-template-columns:minmax(0,1.18fr) minmax(20rem,.82fr)}.smart-why__grid{grid-template-columns:repeat(3,minmax(0,1fr))}.smart-process__list{grid-template-columns:repeat(5,minmax(0,1fr))}.smart-process__list li{grid-template-columns:1fr}.smart-closing__layout{grid-template-columns:minmax(0,1fr) minmax(21rem,.85fr)}}@media (width<=59.999rem){.smart-hero__visual{width:min(72vw,25rem)}}@media (width<=47.999rem){.smart-hero__visual{width:min(84vw,21rem)}.smart-closing__actions{display:grid}}@media (width<=24rem){.smart-home .action{width:100%}.smart-hero__visual{width:min(88vw,18rem)}.smart-trust__list{grid-template-columns:1fr}.smart-languages__list{display:grid}}.smart-office-map{border:1px solid 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var(--tax-typography-font-size-4xl))}.smart-services-page__section-heading>p:last-child,.smart-service-group__heading p,.smart-services-closing p{color:var(--tax-colors-text-muted);line-height:var(--tax-typography-line-height-relaxed)}.smart-services-hero{background:radial-gradient(circle at 90% 12%, var(--tax-colors-surface-muted), transparent 35%), var(--tax-colors-background);position:relative;overflow:hidden}.smart-services-hero__layout{align-items:center;gap:var(--tax-spacing-10);display:grid}.smart-services-hero__content{max-width:46rem}.smart-services-hero h1{max-width:18ch;font-size:clamp(var(--tax-typography-font-size-4xl), 7vw, calc(var(--tax-typography-font-size-5xl) * 1.15))}.smart-services-hero__support{max-width:60ch;color:var(--tax-colors-text-muted);font-size:var(--tax-typography-font-size-lg);line-height:var(--tax-typography-line-height-relaxed)}.smart-services-hero__visual{aspect-ratio:4/3;gap:var(--tax-spacing-3);width:min(100%,26rem);padding:var(--tax-spacing-8);border:1px solid var(--tax-colors-border);border-radius:var(--tax-radii-2xl);background:linear-gradient(145deg, var(--tax-colors-primary), var(--tax-colors-secondary) 62%, var(--tax-colors-accent));box-shadow:var(--tax-shadows-lg);grid-template-rows:repeat(2,minmax(0,1fr));grid-template-columns:repeat(3,minmax(0,1fr));justify-self:center;display:grid;transform:rotate(-2deg)}.smart-services-hero__visual span{border:1px solid var(--tax-colors-primary-foreground);border-radius:var(--tax-radii-lg);background:var(--tax-colors-primary-foreground);min-width:0;box-shadow:var(--tax-shadows-sm);opacity:.78}.smart-services-hero__visual span:first-child{opacity:.92;grid-column:1/span 2}.smart-services-hero__visual span:nth-child(2){opacity:.58}.smart-services-hero__visual span:nth-child(3){opacity:.66}.smart-services-hero__visual span:nth-child(4){background:var(--tax-colors-surface-muted);opacity:.9}.smart-services-hero__visual span:nth-child(5){opacity:.76}.smart-service-group{gap:var(--tax-spacing-8);display:grid}.smart-service-group+.smart-service-group{padding-top:var(--tax-spacing-12);border-top:1px solid var(--tax-colors-border)}.smart-service-group__heading{max-width:var(--tax-containers-content-narrow);gap:var(--tax-spacing-3);border-inline-start:var(--tax-spacing-1) solid var(--tax-colors-accent);padding-inline-start:var(--tax-spacing-4);display:grid}.smart-service-group:nth-child(2) .smart-service-group__heading{border-inline-start-color:var(--tax-colors-focus-ring)}.smart-service-group:nth-child(3) .smart-service-group__heading{border-inline-start-color:var(--tax-colors-secondary)}.smart-service-group__grid{gap:var(--tax-spacing-4);grid-template-columns:repeat(auto-fit,minmax(min(100%,16rem),1fr));margin:0;padding:0;list-style:none;display:grid}.smart-service-group__grid>li,.smart-service-summary,.smart-service-summary__surface{min-width:0;height:100%}.smart-service-summary__surface{border-top:var(--tax-spacing-1) solid var(--tax-colors-accent);background:linear-gradient(180deg, var(--tax-colors-surface-muted), transparent 11rem), var(--tax-colors-surface);box-shadow:var(--tax-shadows-sm);position:relative;overflow:hidden}.smart-service-group__grid>li:nth-child(3n+2) .smart-service-summary__surface{border-top-color:var(--tax-colors-focus-ring)}.smart-service-group__grid>li:nth-child(3n) .smart-service-summary__surface{border-top-color:var(--tax-colors-secondary)}.smart-service-summary p,.smart-service-summary 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.smart-service-illustration{max-height:9rem}.smart-service-illustration__backdrop{fill:var(--tax-colors-surface-muted);stroke:var(--tax-colors-border);stroke-width:1.5px}.smart-service-illustration__paper{fill:var(--tax-colors-surface);stroke:var(--tax-colors-border-strong);stroke-width:1.5px}.smart-service-illustration__paper--back{fill:var(--tax-colors-primary-foreground);opacity:.78}.smart-service-illustration__line,.smart-service-illustration__grid,.smart-service-illustration__booklet-line{fill:none;stroke:var(--tax-colors-text-muted);stroke-linecap:round;stroke-width:3px}.smart-service-illustration__grid{stroke:var(--tax-colors-border-strong);stroke-width:1.5px}.smart-service-illustration__folder{fill:var(--tax-colors-secondary);stroke:var(--tax-colors-primary);stroke-linejoin:round;stroke-width:1.5px}.smart-service-illustration__calculator,.smart-service-illustration__booklet,.smart-service-illustration__stamp,.smart-service-illustration__envelope{fill:var(--tax-colors-primary);stroke:var(--tax-colors-primary);stroke-linejoin:round;stroke-width:1.5px}.smart-service-illustration__screen,.smart-service-illustration__portrait{fill:var(--tax-colors-secondary)}.smart-service-illustration__keys,.smart-service-illustration__booklet-line,.smart-service-illustration__envelope-line{fill:none;stroke:var(--tax-colors-primary-foreground);stroke-linecap:round;stroke-linejoin:round;stroke-width:3px}.smart-service-illustration__accent,.smart-service-illustration__dot--one{fill:var(--tax-colors-accent)}.smart-service-illustration__dot--two{fill:var(--tax-colors-focus-ring)}.smart-service-illustration__sun{fill:var(--tax-colors-secondary);stroke:var(--tax-colors-accent);stroke-width:1.5px}.smart-service-illustration__accent-line,.smart-service-illustration__signature,.smart-service-illustration__translation-arrow,.smart-service-illustration__checks{fill:none;stroke:var(--tax-colors-accent);stroke-linecap:round;stroke-linejoin:round;stroke-width:3px}.smart-service-illustration__mark{fill:none;stroke:var(--tax-colors-primary-foreground);stroke-linecap:round;stroke-linejoin:round;stroke-width:2px}.smart-services-scope{gap:var(--tax-spacing-8);display:grid}.smart-services-scope__support{gap:var(--tax-spacing-4);display:grid}.smart-services-contextual-image{border:1px 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dd{justify-items:start;gap:var(--tax-spacing-3);margin-top:var(--tax-spacing-3);color:var(--tax-colors-text-muted);line-height:var(--tax-typography-line-height-relaxed);display:grid}.smart-services-closing{align-items:center;gap:var(--tax-spacing-10);display:grid}.smart-services-closing>div:first-child{max-width:var(--tax-containers-content-narrow);gap:var(--tax-spacing-3);display:grid}.smart-services-closing p{color:inherit}@media (width>=48rem){.smart-services-hero__layout{grid-template-columns:minmax(0,1.25fr) minmax(17rem,.75fr)}.smart-services-scope,.smart-services-closing{grid-template-columns:minmax(0,1fr) minmax(18rem,1fr)}.smart-services-closing{grid-template-columns:minmax(0,1fr) auto}}@media (width<=47.999rem){.smart-services-hero__visual{width:min(82vw,21rem)}.smart-services-faq__list{grid-template-columns:1fr}}@media (width<=24rem){.smart-services-page .action{width:100%}}.smart-service-detail{background:var(--tax-colors-background);min-width:0}.smart-service-detail :where(h1,h2,h3,p){margin-block:0}.smart-service-detail__eyebrow{color:var(--tax-colors-accent);font-size:var(--tax-typography-font-size-sm);font-weight:var(--tax-typography-font-weight-bold);letter-spacing:var(--tax-typography-letter-spacing-wide);text-transform:uppercase}.smart-service-detail__hero{background:radial-gradient(circle at 88% 12%, var(--tax-colors-surface-muted), transparent 36%), var(--tax-colors-background);position:relative;overflow:hidden}.smart-service-detail__hero-layout{align-items:center;gap:var(--tax-spacing-10);display:grid}.smart-service-detail__hero-content{max-width:46rem}.smart-service-detail h1{max-width:19ch;font-size:clamp(var(--tax-typography-font-size-4xl), 7vw, calc(var(--tax-typography-font-size-5xl) * 1.1))}.smart-service-detail__summary{max-width:60ch;color:var(--tax-colors-text-muted);font-size:var(--tax-typography-font-size-lg);line-height:var(--tax-typography-line-height-relaxed)}.smart-service-detail__motif{aspect-ratio:1;border:1px solid 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img{width:min(100%,24rem);height:auto;display:block}.smart-contact-visit-guidance{gap:var(--tax-spacing-4);grid-template-columns:repeat(3,minmax(0,1fr));margin:0;padding:0;list-style:none;display:grid}.smart-contact-visit-guidance li{align-content:start;gap:var(--tax-spacing-3);min-width:0;padding:var(--tax-spacing-5);border:1px solid var(--tax-colors-border);border-radius:var(--tax-radii-lg);background:var(--tax-colors-surface);box-shadow:var(--tax-shadows-sm);display:grid}.smart-contact-visit-guidance li>span{color:var(--tax-colors-accent);font-size:var(--tax-typography-font-size-sm);font-weight:var(--tax-typography-font-weight-bold)}.smart-contact-visit-guidance li:nth-child(2)>span{color:var(--tax-colors-focus-ring)}.smart-contact-visit-guidance li:nth-child(3)>span{color:var(--tax-colors-secondary)}.smart-contact-visit-guidance p{color:var(--tax-colors-text-muted);line-height:var(--tax-typography-line-height-relaxed)}.smart-contact-closing{align-items:center}.smart-contact-closing>div:first-child{max-width:var(--tax-containers-content-narrow);gap:var(--tax-spacing-3);display:grid}.smart-contact-closing p{color:inherit}@media (width>=48rem){.smart-contact-hero__layout{grid-template-columns:minmax(0,1.3fr) minmax(17rem,.7fr)}.smart-contact-privacy,.smart-contact-guidance,.smart-contact-office,.smart-contact-notes{grid-template-columns:repeat(2,minmax(0,1fr))}.smart-contact-office__media{grid-template-columns:minmax(15rem,.72fr) minmax(0,1.28fr)}.smart-contact-closing{grid-template-columns:minmax(0,1fr) auto}}@media (width>=64rem){.smart-contact-inquiry{grid-template-columns:minmax(17rem,.7fr) minmax(0,1.3fr)}}@media (width<=47.999rem){.smart-contact-hero__visual{width:min(82vw,20rem)}.smart-contact-visit-guidance{grid-template-columns:1fr}}@media (width<=24rem){.smart-contact-page .action{width:100%}}.smart-contact-form-section{gap:var(--tax-spacing-8);display:grid}.smart-contact-form-section__intro{max-width:var(--tax-containers-content-narrow);gap:var(--tax-spacing-4);display:grid}.smart-contact-form-section__intro h2{font-size:clamp(var(--tax-typography-font-size-2xl), 4vw, var(--tax-typography-font-size-4xl))}.smart-contact-form-section__intro>p:last-child,.smart-contact-form-section__privacy-notice{color:var(--tax-colors-text-muted);line-height:var(--tax-typography-line-height-relaxed)}.smart-contact-form{gap:var(--tax-spacing-8);padding:clamp(var(--tax-spacing-4), 5vw, var(--tax-spacing-10));border:1px solid var(--tax-colors-border);border-radius:var(--tax-radii-xl);background:var(--tax-colors-surface);box-shadow:var(--tax-shadows-sm);display:grid}.smart-contact-form__grid{gap:var(--tax-spacing-6);display:grid}.smart-contact-form__field{align-content:start;gap:var(--tax-spacing-2);border:0;min-width:0;margin:0;padding:0;display:grid}.smart-contact-form__field>label,.smart-contact-form__field>legend{color:var(--tax-colors-text);font-weight:var(--tax-typography-font-weight-semibold);line-height:var(--tax-typography-line-height-snug)}.smart-contact-form :where(input:not([type=radio],[type=checkbox]),select,textarea){width:100%;min-height:2.75rem;padding:var(--tax-spacing-3);color:var(--tax-colors-text);border:1px solid var(--tax-colors-border-strong);border-radius:var(--tax-radii-md);background:var(--tax-colors-background);font:inherit}.smart-contact-form :where(input,select,textarea):focus-visible{outline:var(--tax-focus-focus-ring-width) var(--tax-focus-focus-ring-style) var(--tax-focus-focus-ring-color);outline-offset:var(--tax-focus-focus-ring-offset)}.smart-contact-form textarea{min-height:10rem;line-height:var(--tax-typography-line-height-normal);resize:vertical}.smart-contact-form :where(input,select,textarea)[aria-invalid=true]{border-color:var(--tax-colors-danger);box-shadow:0 0 0 1px var(--tax-colors-danger)}.smart-contact-form__choice-group{min-inline-size:0}.smart-contact-form__choices{gap:var(--tax-spacing-2) var(--tax-spacing-4);flex-wrap:wrap;display:flex}.smart-contact-form__choices label,.smart-contact-form__consent{align-items:center;gap:var(--tax-spacing-2);cursor:pointer;min-height:2.75rem;line-height:var(--tax-typography-line-height-normal);display:inline-flex}.smart-contact-form__choices input,.smart-contact-form__consent input{width:1.25rem;height:1.25rem;accent-color:var(--tax-colors-primary);flex:none}.smart-contact-form__guidance,.smart-contact-form__character-count{color:var(--tax-colors-text-muted);font-size:var(--tax-typography-font-size-sm);line-height:var(--tax-typography-line-height-normal)}.smart-contact-form__privacy-warning{padding:var(--tax-spacing-3);color:var(--tax-colors-text);border-inline-start:var(--tax-spacing-1) solid var(--tax-colors-warning);background:var(--tax-colors-surface-muted);line-height:var(--tax-typography-line-height-relaxed)}.smart-contact-form__character-count{justify-self:end}.smart-contact-form__error{color:var(--tax-colors-danger);font-weight:var(--tax-typography-font-weight-semibold);line-height:var(--tax-typography-line-height-normal)}.smart-contact-form__error-summary{gap:var(--tax-spacing-3);padding:var(--tax-spacing-4);border:1px solid var(--tax-colors-danger);border-inline-start:var(--tax-spacing-2) solid var(--tax-colors-danger);border-radius:var(--tax-radii-lg);background:var(--tax-colors-surface-muted);display:grid}.smart-contact-form__error-summary:focus{outline:3px solid var(--tax-colors-link);outline-offset:var(--tax-spacing-2)}.smart-contact-form__error-summary ul{gap:var(--tax-spacing-2);margin:0;padding-inline-start:var(--tax-spacing-6);display:grid}.smart-contact-form__error-summary a{align-items:center;min-height:2.75rem;display:inline-flex}.smart-contact-form__honeypot{clip-path:inset(50%);white-space:nowrap;width:1px;height:1px;position:absolute;overflow:hidden}.smart-contact-form__submission{gap:var(--tax-spacing-4);padding-top:var(--tax-spacing-6);border-top:1px solid var(--tax-colors-border);display:grid}.smart-contact-form__status{max-width:72ch;color:var(--tax-colors-text);font-weight:var(--tax-typography-font-weight-medium);line-height:var(--tax-typography-line-height-relaxed)}.smart-contact-form__receipt{gap:var(--tax-spacing-2);max-width:72ch;padding:var(--tax-spacing-5);border:1px solid var(--tax-colors-accent);border-radius:var(--tax-radii-lg);background:var(--tax-colors-accent);display:grid}@supports (color:color-mix(in lab, red, red)){.smart-contact-form__receipt{background:color-mix(in srgb, var(--tax-colors-accent) 8%, var(--tax-colors-surface))}}.smart-contact-form__receipt h3,.smart-contact-form__receipt p{margin:0}.smart-contact-form__submit,.smart-contact-form__retry,.smart-contact-form__receipt button{width:fit-content}.smart-contact-form__submit:not(:disabled){border-width:2px}.smart-contact-form__loading-indicator{border:2px solid;border-inline-end-color:#0000;border-radius:50%;width:1rem;height:1rem;animation:.8s linear infinite smart-contact-loading}@keyframes smart-contact-loading{to{transform:rotate(1turn)}}@media (prefers-reduced-motion:reduce){.smart-contact-form__loading-indicator{animation:none}}.smart-contact-form__submit:disabled,.smart-contact-form__retry:disabled{cursor:not-allowed;opacity:.62}.smart-contact-form__alternatives{gap:var(--tax-spacing-2) var(--tax-spacing-4);flex-wrap:wrap;display:flex}.smart-contact-form__alternatives a{max-width:100%}@media (width>=48rem){.smart-contact-form__grid{grid-template-columns:repeat(2,minmax(0,1fr))}.smart-contact-form__field--wide,.smart-contact-form__honeypot{grid-column:1/-1}}@media (width<=24rem){.smart-contact-form__submit,.smart-contact-form__retry,.smart-contact-form__receipt button{width:100%}.smart-contact-form__alternatives{display:grid}}.smart-not-found-page{background:var(--tax-colors-background)}.smart-not-found-page :where(h1,p){margin-block:0}.smart-not-found{background:radial-gradient(circle at 88% 18%, var(--tax-colors-surface-muted), transparent 34%), var(--tax-colors-background);overflow:hidden}.smart-not-found__layout{align-items:center;gap:var(--tax-spacing-10);display:grid}.smart-not-found__content{max-width:44rem}.smart-not-found__eyebrow{color:var(--tax-colors-accent);font-size:var(--tax-typography-font-size-sm);font-weight:var(--tax-typography-font-weight-bold);letter-spacing:var(--tax-typography-letter-spacing-wide);text-transform:uppercase}.smart-not-found__code{color:var(--tax-colors-primary);font-family:var(--tax-typography-font-family-heading);font-size:clamp(var(--tax-typography-font-size-4xl), 9vw, var(--tax-typography-font-size-5xl));font-weight:var(--tax-typography-font-weight-bold);line-height:var(--tax-typography-line-height-tight)}.smart-not-found h1{max-width:17ch;font-size:clamp(var(--tax-typography-font-size-3xl), 5vw, var(--tax-typography-font-size-5xl))}.smart-not-found__support{max-width:58ch;color:var(--tax-colors-text-muted);font-size:var(--tax-typography-font-size-lg);line-height:var(--tax-typography-line-height-relaxed)}.smart-not-found__assistance{align-items:center;gap:var(--tax-spacing-2);color:var(--tax-colors-text-muted);flex-wrap:wrap;display:flex}.smart-not-found__visual{aspect-ratio:4/3;border:1px solid var(--tax-colors-border);border-radius:var(--tax-radii-2xl);background:linear-gradient(145deg, var(--tax-colors-primary), var(--tax-colors-secondary) 64%, var(--tax-colors-accent));width:min(100%,25rem);box-shadow:var(--tax-shadows-lg);justify-self:center;position:relative;overflow:hidden;transform:rotate(-2deg)}.smart-not-found__visual:before,.smart-not-found__visual:after{height:var(--tax-spacing-2);border-radius:var(--tax-radii-pill);background:var(--tax-colors-primary-foreground);content:"";opacity:.74;position:absolute;top:49%}.smart-not-found__visual:before{width:28%;left:10%}.smart-not-found__visual:after{width:27%;right:10%}.smart-not-found__visual span{aspect-ratio:1;border:2px solid var(--tax-colors-primary-foreground);border-radius:var(--tax-radii-lg);background:var(--tax-colors-primary-foreground);width:18%;box-shadow:var(--tax-shadows-sm);position:absolute}.smart-not-found__visual span:first-child{opacity:.86;top:39%;left:5%}.smart-not-found__visual span:nth-child(2){opacity:.48;background:0 0;top:39%;left:41%}.smart-not-found__visual span:nth-child(3){opacity:.86;top:39%;right:5%}.smart-not-found__visual span:nth-child(4){background:var(--tax-colors-surface-muted);opacity:.92;width:20%;top:13%;left:44%;transform:rotate(12deg)}@media (width>=64rem){.smart-not-found__layout{grid-template-columns:minmax(0,1.2fr) minmax(18rem,.8fr)}}@media (width<=47.999rem){.smart-not-found__visual{width:min(100%,21rem)}}.smart-admin-page,.smart-admin-loading{width:min(100% - 2rem,42rem);margin:0 auto;padding:clamp(3rem,8vw,6rem) 0}.smart-admin-card{border:1px solid var(--tax-colors-border);border-radius:var(--tax-radii-lg);background:var(--tax-colors-surface);box-shadow:var(--tax-shadows-md);gap:1rem;padding:clamp(1.5rem,5vw,3rem);display:grid}.smart-admin-eyebrow{color:var(--tax-colors-primary);font-weight:700}.smart-admin-card form{gap:.75rem;display:grid}.smart-admin-card input{border:1px solid var(--tax-colors-border);border-radius:var(--tax-radii-sm);background:var(--tax-colors-surface);min-height:2.75rem;color:var(--tax-colors-text);padding:.65rem .75rem}.smart-admin-card button{border-radius:var(--tax-radii-sm);background:var(--tax-colors-primary);min-height:2.75rem;color:var(--tax-colors-primary-foreground);cursor:pointer;border:0;padding:.65rem 1rem;font-weight:700}.smart-admin-card button:disabled{cursor:wait;opacity:.65}.smart-admin-card input:focus-visible,.smart-admin-card button:focus-visible,.smart-admin-error:focus-visible{outline:var(--tax-focus-focus-ring-width) var(--tax-focus-focus-ring-style) var(--tax-focus-focus-ring-color);outline-offset:var(--tax-focus-focus-ring-offset)}.smart-admin-error{border-inline-start:.25rem solid var(--tax-colors-danger);background:var(--tax-colors-surface-muted);padding:.75rem}.smart-admin-card dl,.smart-admin-card dl div{gap:.25rem;display:grid}.smart-admin-card dl{gap:.75rem}.smart-admin-card dt{font-weight:700}.smart-admin-status:empty{display:none}.smart-admin-destination{border:1px solid var(--tax-colors-border);border-radius:var(--tax-radii-md);background:var(--tax-colors-surface-muted);color:var(--tax-colors-text);gap:.25rem;padding:1rem;text-decoration:none;display:grid}.smart-admin-workspace{background:var(--tax-colors-surface-muted);min-width:0}.smart-admin-header{border-bottom:1px solid var(--tax-colors-border);justify-content:space-between;align-items:center;gap:1.5rem;width:min(100% - 2rem,78rem);margin:0 auto;padding:1.25rem 0;display:flex}.smart-admin-header p{overflow-wrap:anywhere;margin-top:.25rem;font-size:.875rem}.smart-admin-brand{color:var(--tax-colors-text);font-weight:800;text-decoration:none}.smart-admin-header nav{flex-wrap:wrap;align-items:center;gap:.75rem;display:flex}.smart-admin-header nav a,.smart-admin-header nav button,.smart-admin-filter-actions a,.smart-admin-filter-actions button,.smart-admin-pagination button,.smart-admin-error button{border:1px solid var(--tax-colors-border);border-radius:var(--tax-radii-sm);background:var(--tax-colors-surface);min-height:2.75rem;color:var(--tax-colors-text);font:inherit;cursor:pointer;justify-content:center;align-items:center;padding:.65rem .85rem;font-weight:700;display:inline-flex}.smart-admin-main{gap:1.25rem;width:min(100% - 2rem,78rem);min-width:0;margin:0 auto;padding:clamp(2rem,6vw,4rem) 0;display:grid}.smart-admin-filters{border:1px solid var(--tax-colors-border);border-radius:var(--tax-radii-md);background:var(--tax-colors-surface);grid-template-columns:repeat(auto-fit,minmax(min(100%,13rem),1fr));gap:1rem;padding:1.25rem;display:grid}.smart-admin-filters>div{align-content:end;gap:.4rem;min-width:0;display:grid}.smart-admin-filters label{font-weight:700}.smart-admin-filters input,.smart-admin-filters select{border:1px solid var(--tax-colors-border);border-radius:var(--tax-radii-sm);background:var(--tax-colors-surface);width:100%;min-height:2.75rem;color:var(--tax-colors-text);font:inherit;padding:.6rem .7rem}.smart-admin-filter-actions{grid-template-columns:1fr 1fr}.smart-admin-results-status{min-height:1.5rem;font-weight:700}.smart-admin-empty{border:1px dashed var(--tax-colors-border);border-radius:var(--tax-radii-md);background:var(--tax-colors-surface);padding:1.25rem}.smart-admin-table-wrap{border:1px solid var(--tax-colors-border);border-radius:var(--tax-radii-md);background:var(--tax-colors-surface);max-width:100%;overflow-x:auto}.smart-admin-table-wrap table{border-collapse:collapse;width:100%}.smart-admin-table-wrap th,.smart-admin-table-wrap td{border-bottom:1px solid var(--tax-colors-border);text-align:left;vertical-align:top;padding:.85rem}.smart-admin-table-wrap th{background:var(--tax-colors-surface-muted)}.smart-admin-mobile-results{display:none}.smart-admin-pagination{flex-wrap:wrap;justify-content:center;align-items:center;gap:.75rem;display:flex}.smart-admin-pagination button:disabled,.smart-admin-header button:disabled{cursor:not-allowed;opacity:.55}.smart-admin-detail{max-width:62rem}.smart-admin-detail article{gap:1rem;display:grid}.smart-admin-detail article section{border:1px solid var(--tax-colors-border);border-radius:var(--tax-radii-md);background:var(--tax-colors-surface);gap:1rem;padding:clamp(1rem,4vw,1.75rem);display:grid}.smart-admin-detail dl,.smart-admin-mobile-results dl{gap:.75rem;display:grid}.smart-admin-detail dl div,.smart-admin-mobile-results dl div{grid-template-columns:minmax(7rem,.35fr) 1fr;gap:.75rem;min-width:0;display:grid}.smart-admin-detail dt,.smart-admin-mobile-results dt{font-weight:700}.smart-admin-detail dd,.smart-admin-mobile-results dd,.smart-admin-message{overflow-wrap:anywhere;white-space:pre-wrap;min-width:0}.smart-admin-visually-hidden{clip:rect(0 0 0 0);white-space:nowrap;border:0;width:1px;height:1px;padding:0;position:absolute;overflow:hidden}.smart-admin-workspace :is(a,button,input,select):focus-visible,.smart-admin-destination:focus-visible{outline:var(--tax-focus-focus-ring-width) var(--tax-focus-focus-ring-style) var(--tax-focus-focus-ring-color);outline-offset:var(--tax-focus-focus-ring-offset)}@media (width<=48rem){.smart-admin-header{flex-direction:column;align-items:flex-start}.smart-admin-table-wrap{display:none}.smart-admin-mobile-results{gap:1rem;display:grid}.smart-admin-mobile-results article{border:1px solid var(--tax-colors-border);border-radius:var(--tax-radii-md);background:var(--tax-colors-surface);gap:.75rem;padding:1rem;display:grid}.smart-admin-mobile-results h2{font-size:1.05rem}}@media (width<=24rem){.smart-admin-detail dl div,.smart-admin-mobile-results dl div{grid-template-columns:1fr;gap:.2rem}.smart-admin-filter-actions{grid-template-columns:1fr}}@font-face{font-family:Plus Jakarta Sans;src:url(/fonts/PlusJakartaSans-Variable.ttf)format("truetype-variations");font-display:swap;font-style:normal;font-weight:200 800}.contact-summary a{overflow-wrap:anywhere;align-items:center;min-height:2.75rem;display:inline-flex}.action--sm{min-height:2.75rem}.smart-route-loading{min-height:calc(100vh - 4.5rem)}.smart-language-selector{align-items:center;gap:var(--tax-spacing-2);font-size:var(--tax-typography-font-size-sm);font-weight:var(--tax-typography-font-weight-semibold);flex:none;display:inline-flex}.smart-language-selector select{max-width:8.5rem;min-height:2.75rem;padding-inline:var(--tax-spacing-2);border:1px solid var(--tax-colors-border-strong);border-radius:var(--tax-radii-md);color:var(--tax-colors-text);background:var(--tax-colors-surface);font:inherit}@media (width<=47.999rem){.site-header__row{gap:var(--tax-spacing-2)}.smart-language-selector>span{clip:rect(0 0 0 0);white-space:nowrap;width:1px;height:1px;position:absolute;overflow:hidden}.smart-language-selector select{max-width:7rem}}@media (width<=27.5rem){.site-header .container{padding-inline:var(--tax-spacing-3)}.site-header__brand-logo{width:5.5rem}.smart-language-selector select{max-width:6.75rem}.mobile-navigation__trigger{width:2.75rem;padding-inline:var(--tax-spacing-2);font-size:var(--tax-typography-font-size-lg);justify-content:center;align-items:center;display:inline-flex}.mobile-navigation__trigger-label{clip:rect(0 0 0 0);white-space:nowrap;width:1px;height:1px;position:absolute;overflow:hidden}}@media (width>=27.501rem){.mobile-navigation__trigger-icon{display:none}}@property --tw-rotate-x{syntax:"*";inherits:false}@property --tw-rotate-y{syntax:"*";inherits:false}@property --tw-rotate-z{syntax:"*";inherits:false}@property --tw-skew-x{syntax:"*";inherits:false}@property --tw-skew-y{syntax:"*";inherits:false}@property --tw-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-shadow-color{syntax:"*";inherits:false}@property --tw-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-inset-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-inset-shadow-color{syntax:"*";inherits:false}@property --tw-inset-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-ring-color{syntax:"*";inherits:false}@property --tw-ring-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-inset-ring-color{syntax:"*";inherits:false}@property --tw-inset-ring-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-ring-inset{syntax:"*";inherits:false}@property --tw-ring-offset-width{syntax:"<length>";inherits:false;initial-value:0}@property --tw-ring-offset-color{syntax:"*";inherits:false;initial-value:#fff}@property --tw-ring-offset-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-outline-style{syntax:"*";inherits:false;initial-value:solid}@property --tw-blur{syntax:"*";inherits:false}@property --tw-brightness{syntax:"*";inherits:false}@property --tw-contrast{syntax:"*";inherits:false}@property --tw-grayscale{syntax:"*";inherits:false}@property --tw-hue-rotate{syntax:"*";inherits:false}@property --tw-invert{syntax:"*";inherits:false}@property --tw-opacity{syntax:"*";inherits:false}@property --tw-saturate{syntax:"*";inherits:false}@property --tw-sepia{syntax:"*";inherits:false}@property --tw-drop-shadow{syntax:"*";inherits:false}@property --tw-drop-shadow-color{syntax:"*";inherits:false}@property --tw-drop-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-drop-shadow-size{syntax:"*";inherits:false}