/* site.css - company-formation-in-netherlands.com (NetherForm Group). DESIGN.md is the contract; tokens.css holds every
 * value. Data-forward (A12) on the owner's variant A: TildaSans, navy #041d57 + blue #2370f6, pill buttons, round icon
 * discs, navy bands. Mobile first; breakpoints 600, 900, 1100. */

/* ---------- base ---------- */
*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; scroll-behavior: smooth; scroll-padding-top: 96px; }
body { margin: 0; background: var(--c-bg); color: var(--c-text); font: var(--w-body) var(--f-body)/var(--lh-body) var(--f-sans); font-variation-settings: normal; overflow-x: clip; }
img, svg, picture { display: block; max-width: 100%; height: auto; }
a { color: var(--c-link); text-decoration: underline; text-decoration-thickness: 1px; text-underline-offset: 3px; }
a:hover { color: var(--c-accent); }
:focus-visible { outline: 3px solid var(--c-accent); outline-offset: 3px; border-radius: 4px; }
h1, h2, h3, h4 { color: var(--c-ink); font-weight: var(--w-head); line-height: var(--lh-head); margin: 0 0 var(--s-4); letter-spacing: -0.01em; }
h1 { font-size: var(--f-h1); line-height: var(--lh-tight); letter-spacing: -0.02em; }
h2 { font-size: var(--f-h2); }
h3 { font-size: var(--f-h3); }
h4 { font-size: 1.1rem; }
p { margin: 0 0 var(--s-4); }
strong, b { font-weight: var(--w-strong); }
ul, ol { margin: 0 0 var(--s-4); padding-left: 1.25em; }
li { margin: 0 0 var(--s-2); }
code { font-size: 0.92em; background: var(--c-surface); padding: 1px 6px; border-radius: 6px; }
.wrap { width: 100%; max-width: calc(var(--wrap) + 2 * var(--gutter)); margin: 0 auto; padding: 0 var(--gutter); }
.sr-only { position: absolute !important; width: 1px; height: 1px; overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; }
.skip { position: absolute; left: -9999px; top: 8px; z-index: 100; background: var(--c-accent); color: #fff; padding: 10px 16px; border-radius: var(--r-pill); }
.skip:focus { left: 16px; }
.hp { position: absolute; left: -9999px; }
.on-dark { color: var(--c-on-dark); }
.on-dark h1, .on-dark h2, .on-dark h3 { color: var(--c-on-dark); }
.on-dark a:not(.btn) { color: var(--c-on-dark); }
.eyebrow { font-size: var(--f-small); font-weight: var(--w-ui); letter-spacing: 0.08em; text-transform: uppercase; color: var(--c-accent); margin: 0 0 var(--s-3); }
.on-dark .eyebrow { color: var(--c-on-dark-muted); }

/* ---------- buttons ---------- */
.btn { display: inline-flex; align-items: center; justify-content: center; gap: 10px; min-height: var(--btn-h); padding: var(--btn-pad); border-radius: var(--btn-r); font: var(--w-strong) var(--btn-font)/1.2 var(--f-sans); text-decoration: none; border: 1.5px solid var(--c-ink); color: var(--c-ink); background: transparent; cursor: pointer; transition: background .2s var(--ease), color .2s var(--ease), transform .2s var(--ease); }
.btn:hover { background: var(--c-ink); color: #fff; }
.btn--primary { background: var(--c-accent); border-color: var(--c-accent); color: var(--c-accent-ink); }
.btn--primary::before { content: ""; width: 7px; height: 7px; border-right: 2px solid currentColor; border-top: 2px solid currentColor; transform: rotate(45deg); margin-right: 2px; }
.btn--primary:hover { background: var(--p-blue-700); border-color: var(--p-blue-700); color: #fff; transform: translateY(-1px); }
.on-dark .btn:not(.btn--primary) { border-color: oklch(100% 0 0 / .55); color: #fff; }
.on-dark .btn:not(.btn--primary):hover { background: #fff; color: var(--c-ink); }
.btnrow { display: flex; flex-wrap: wrap; gap: var(--s-3); margin: var(--s-5) 0 0; }
.linklike { background: none; border: 0; padding: 0; font: inherit; color: inherit; text-decoration: underline; cursor: pointer; }

/* ---------- header: two tiers on navy (the variant's contact row over the menu) ---------- */
.site-header { position: sticky; top: 0; z-index: 50; background: var(--c-dark); color: #fff; transition: box-shadow .2s var(--ease); }
.site-header.is-scrolled { box-shadow: 0 6px 24px oklch(14% 0.05 262 / .35); }
.util { border-bottom: 1px solid oklch(100% 0 0 / .12); font-size: 0.875rem; }
.util .wrap { display: flex; flex-wrap: wrap; gap: 6px 28px; padding-top: 9px; padding-bottom: 9px; align-items: center; }
.util a, .util span { color: var(--c-on-dark-muted); text-decoration: none; display: inline-flex; gap: 8px; align-items: center; }
.util a:hover { color: #fff; }
.util .util__right { margin-left: auto; display: flex; gap: 20px; }
.util svg { width: 16px; height: 16px; flex: none; }
.navbar { display: flex; align-items: center; gap: var(--s-5); min-height: 72px; }
.brand { display: inline-flex; align-items: center; gap: 12px; color: #fff; text-decoration: none; margin-right: auto; }
.brand svg { width: 36px; height: 36px; }
.brand__word { display: flex; flex-direction: column; line-height: 1; }
.brand__word b { font-size: 1.3rem; font-weight: 700; letter-spacing: -0.01em; }
.brand__word small { font-size: 0.66rem; font-weight: 600; letter-spacing: 0.32em; color: var(--c-on-dark-muted); margin-top: 4px; }
.nav { display: none; }
.nav ul { list-style: none; margin: 0; padding: 0; }
.nav > ul { display: flex; gap: 4px; }
.nav__group { position: relative; margin: 0; }
.nav__group > a { display: block; padding: 10px 12px; color: #fff; text-decoration: none; font-size: 0.95rem; font-weight: var(--w-ui); border-radius: var(--r-pill); }
.nav__group > a:hover, .nav__group.is-current > a { background: oklch(100% 0 0 / .1); }
.nav__menu { position: absolute; top: 100%; left: 0; min-width: 280px; padding: 10px; background: #fff; border-radius: 16px; box-shadow: var(--shadow-lift); opacity: 0; visibility: hidden; transform: translateY(6px); transition: .18s var(--ease); }
.nav__group:hover .nav__menu, .nav__group:focus-within .nav__menu { opacity: 1; visibility: visible; transform: none; }
.nav__menu a { display: block; padding: 9px 12px; border-radius: 10px; color: var(--c-ink); text-decoration: none; font-size: 0.95rem; }
.nav__menu a:hover, .nav__menu a[aria-current] { background: var(--c-surface); color: var(--c-accent); }
.nav__menu li { margin: 0; }
.btn--head { display: none; min-height: 44px; padding: 0 22px; font-size: 0.95rem; }
.burger { margin-left: auto; min-height: 44px; padding: 0 18px; border-radius: var(--r-pill); border: 1.5px solid oklch(100% 0 0 / .5); background: none; color: #fff; font: var(--w-ui) 0.95rem var(--f-sans); cursor: pointer; }
.drawer { display: none; padding: var(--s-4) 0 var(--s-6); max-height: calc(100vh - 120px); overflow: auto; }
.drawer.is-open { display: block; }
.drawer__group { margin: var(--s-4) 0 var(--s-2); font-size: 0.78rem; letter-spacing: .12em; text-transform: uppercase; color: var(--c-on-dark-muted); }
.drawer ul { list-style: none; padding: 0; margin: 0; }
.drawer a { display: block; padding: 8px 0; color: #fff; text-decoration: none; }
@media (min-width: 1100px) { .nav { display: block; } .btn--head { display: inline-flex; } .burger, .drawer, .drawer.is-open { display: none; } .brand { margin-right: var(--s-4); } .nav { margin-right: auto; } }
@media (max-width: 599px) { .util .util__left, .util .util__right, .util a[href^="mailto"] { display: none; } .util .wrap { padding-top: 7px; padding-bottom: 7px; } }

/* ---------- home hero: editorial split on a light ground, the photo framed under the navy veil, one figures card ---------- */
.hero-home { background: var(--c-surface); padding: var(--s-7) 0 var(--s-8); position: relative; overflow: hidden; }
.hero-home::after { content: ""; position: absolute; right: -10%; top: -30%; width: 60%; height: 120%; background: radial-gradient(closest-side, oklch(57% 0.22 262 / .08), transparent); pointer-events: none; }
.hero-home .wrap { display: grid; gap: var(--s-6); align-items: center; position: relative; z-index: 1; }
.hero-home h1 { max-width: 19ch; }
.hero__sub { font-size: var(--f-lede); color: var(--c-text); max-width: 34em; }
.hero-home__alt { margin-top: var(--s-4); font-size: 0.95rem; }
.hero-frame { position: relative; border-radius: var(--r-frame); overflow: hidden; min-height: 360px; background: var(--c-dark); box-shadow: var(--shadow-lift); }
.hero-frame picture, .hero-frame img { position: absolute; inset: 0; width: 100%; height: 100%; object-fit: cover; }
.hero-frame::after { content: ""; position: absolute; inset: 0; background: var(--veil); }
.figs { position: absolute; left: 20px; right: 20px; bottom: 20px; z-index: 2; margin: 0; padding: 18px 20px; list-style: none; display: grid; grid-template-columns: 1fr 1fr; gap: 14px 18px; background: oklch(100% 0 0 / .96); border-radius: 18px; box-shadow: var(--shadow-card); }
.figs li { margin: 0; display: flex; flex-direction: column; gap: 2px; font-size: 0.86rem; line-height: 1.35; color: var(--c-text); }
.figs strong { font-size: 1.45rem; line-height: 1.1; color: var(--c-accent); font-weight: 650; letter-spacing: -0.01em; }
@media (min-width: 900px) { .hero-home .wrap { grid-template-columns: 7fr 5fr; gap: var(--s-8); } .hero-frame { min-height: 520px; } .figs { left: 24px; right: 24px; bottom: 24px; } .hero-home .wrap > div:last-child { padding-left: 28px; } }

/* ---------- inner hero: navy band, text left, the page photo framed right ---------- */
.page-hero { background: var(--c-dark); color: #fff; padding: var(--s-6) 0 var(--s-7); position: relative; overflow: hidden; }
.page-hero::before { content: ""; position: absolute; inset: 0; background: radial-gradient(60% 80% at 85% 10%, oklch(57% 0.22 262 / .28), transparent 70%); pointer-events: none; }
.page-hero .wrap { position: relative; display: grid; gap: var(--s-6); align-items: center; }
.page-hero h1 { color: #fff; max-width: 20ch; }
.page-hero .hero__sub { color: oklch(92% 0.02 262); }
.page-hero .hero-frame { min-height: 280px; }
.page-hero--light { background: var(--c-surface); color: var(--c-text); }
.page-hero--light::before { display: none; }
.page-hero--light h1 { color: var(--c-ink); }
.page-hero--light .hero__sub { color: var(--c-text); }
@media (min-width: 900px) { .page-hero--photo .wrap { grid-template-columns: 7fr 5fr; gap: var(--s-7); } .page-hero .hero-frame { min-height: 420px; } }
.crumbs { display: flex; flex-wrap: wrap; gap: 6px; font-size: 0.85rem; margin-bottom: var(--s-4); color: var(--c-on-dark-muted); }
.crumbs a { color: inherit; text-decoration: none; }
.crumbs a:hover { color: #fff; text-decoration: underline; }
.page-hero--light .crumbs, .page-hero--light .crumbs a { color: var(--c-muted); }
.chips { list-style: none; padding: 0; margin: var(--s-5) 0 0; display: flex; flex-wrap: wrap; gap: 10px; }
.chips li { margin: 0; padding: 8px 14px; border-radius: var(--r-pill); background: oklch(100% 0 0 / .1); border: 1px solid oklch(100% 0 0 / .18); font-size: 0.9rem; }
.page-hero--light .chips li { background: #fff; border-color: var(--c-line); }
.chips strong { color: #fff; }
.page-hero--light .chips strong { color: var(--c-accent); }
.meta { color: var(--c-on-dark-muted); font-size: 0.95rem; }

/* ---------- sections ---------- */
.section { padding: var(--s-8) 0; }
.section + .section:not(.section--alt):not(.section--navy) { padding-top: 0; }
.section--alt { background: var(--c-surface-2); }
.section--alt + .section { padding-top: var(--s-8); }
.section--navy { background: var(--c-dark); color: #fff; }
.section--navy h2, .section--navy h3 { color: #fff; }
.section__head { max-width: 760px; margin-bottom: var(--s-6); }
.section__head--center { margin-left: auto; margin-right: auto; text-align: center; }
.section__lead { font-size: 1.1rem; max-width: 46em; margin-bottom: var(--s-5); }
.section__head--center + .section__lead { margin-left: auto; margin-right: auto; text-align: center; }
.section__cont { margin-top: var(--s-6); }
.prose { max-width: 46em; }
.after-grid { margin-top: var(--s-5); max-width: 46em; }
.table-note, .table-caption { font-size: 0.9rem; color: var(--c-muted); }
.table-caption { margin: var(--s-4) 0 var(--s-2); font-weight: var(--w-ui); color: var(--c-ink); }

/* ---------- cards: white, hairline, 20px; on home the route cards are the variant's icon tiles ---------- */
.cards { display: grid; gap: var(--s-5); grid-template-columns: 1fr; }
@media (min-width: 600px) { .cards { grid-template-columns: repeat(2, 1fr); } }
@media (min-width: 1100px) { .cards--3 { grid-template-columns: repeat(3, 1fr); } .cards--4 { grid-template-columns: repeat(4, 1fr); } }
.card { background: #fff; border: 1px solid var(--c-line); border-radius: var(--card-r); padding: var(--card-pad); display: flex; flex-direction: column; transition: box-shadow .2s var(--ease), transform .2s var(--ease); }
.card:hover { box-shadow: var(--shadow-card); }
.card h3 { font-size: 1.22rem; margin-bottom: var(--s-3); }
.card p { font-size: 0.98rem; }
.card > *:last-child, .card__body > *:last-child { margin-bottom: 0; }
.card .links { list-style: none; padding: var(--s-3) 0 0; margin: auto 0 0; border-top: 1px solid var(--c-line); display: grid; gap: 4px; }
.card .links li { margin: 0; }
.card .links a { font-size: 0.95rem; font-weight: var(--w-ui); text-decoration: none; display: inline-flex; gap: 8px; align-items: baseline; }
.card .links a::after { content: "\2192"; color: var(--c-accent); }
.card .links a:hover { text-decoration: underline; }
.card--tile { text-align: center; align-items: center; border-color: transparent; background: transparent; padding: var(--s-4) var(--s-3); }
.card--tile:hover { box-shadow: none; }
.card--tile .disc { width: var(--disc); height: var(--disc); border-radius: 50%; background: var(--c-disc); display: grid; place-items: center; margin: 0 auto var(--s-4); color: var(--c-ink); }
.card--tile .disc svg { width: 32px; height: 32px; }
.card--tile .links { border-top: 0; justify-items: center; }
.cards--tiles { gap: var(--s-6) var(--s-5); }
.section--navy .card { background: var(--c-dark-2); border-color: oklch(100% 0 0 / .1); color: #fff; }
.section--navy .card a { color: #fff; }

/* ---------- steps: numbered pills on a rail ---------- */
.steps { list-style: none; padding: 0; margin: 0; display: grid; gap: var(--s-4); counter-reset: s; }
.step { display: grid; grid-template-columns: 52px 1fr; gap: var(--s-4); margin: 0; padding: var(--s-5); background: #fff; border: 1px solid var(--c-line); border-radius: var(--card-r); position: relative; }
.step__n { width: 52px; height: 52px; border-radius: 50%; background: var(--c-accent); color: #fff; display: grid; place-items: center; font-weight: 700; font-size: 1.2rem; }
.step h3 { font-size: 1.15rem; margin: 6px 0 var(--s-2); }
.step p { font-size: 0.98rem; }
.step__meta { display: inline-block; font-size: 0.85rem; color: var(--c-ink); background: var(--c-disc); border-radius: var(--r-pill); padding: 4px 12px; margin: 0; }
@media (min-width: 900px) { .steps { grid-template-columns: repeat(2, 1fr); } }

/* ---------- checklist: the variant's green marks ---------- */
.checklist { list-style: none; padding: 0; display: grid; gap: 10px; max-width: 52em; }
.checklist li { position: relative; padding: 12px 16px 12px 48px; margin: 0; background: #fff; border: 1px solid var(--c-line); border-radius: 14px; }
.checklist li::before { content: ""; position: absolute; left: 16px; top: 14px; width: 20px; height: 20px; border-radius: 50%; background: var(--c-check); -webkit-mask: radial-gradient(circle, #000 99%, transparent 100%); }
.checklist li::after { content: ""; position: absolute; left: 22px; top: 19px; width: 8px; height: 5px; border-left: 2px solid #fff; border-bottom: 2px solid #fff; transform: rotate(-45deg); }
.checklist li.is-no::before { background: var(--c-muted); }
.checklist li.is-no::after { left: 21px; top: 23px; width: 10px; height: 0; border-left: 0; transform: none; }
@media (min-width: 900px) { .checklist { grid-template-columns: 1fr 1fr; max-width: none; } }

/* ---------- tables: navy head, zebra rows, scrolling wrapper ---------- */
.tablewrap, .table-scroll { overflow-x: auto; border: 1px solid var(--c-line); border-radius: 16px; background: #fff; margin: 0 0 var(--s-4); -webkit-overflow-scrolling: touch; }
table { width: 100%; border-collapse: collapse; font-size: 0.95rem; min-width: 560px; }
th { background: var(--c-dark); color: #fff; text-align: left; font-weight: var(--w-strong); padding: 14px 16px; vertical-align: bottom; }
td { padding: 13px 16px; border-top: 1px solid var(--c-line); vertical-align: top; }
tbody tr:nth-child(even) td { background: var(--c-surface); }
td:first-child { font-weight: var(--w-ui); color: var(--c-ink); }
.col--tight { white-space: nowrap; width: 1%; }

/* ---------- FAQ ---------- */
.faq { max-width: 880px; margin: 0 auto; display: grid; gap: 10px; }
.faq details { background: #fff; border: 1px solid var(--c-line); border-radius: 16px; }
.faq summary { cursor: pointer; list-style: none; padding: 18px 56px 18px 22px; font-weight: var(--w-strong); color: var(--c-ink); position: relative; font-size: 1.05rem; }
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after { content: ""; position: absolute; right: 22px; top: 50%; width: 24px; height: 24px; margin-top: -12px; border-radius: 50%; background: var(--c-disc) linear-gradient(var(--c-accent), var(--c-accent)) center/10px 2px no-repeat; }
.faq summary::before { content: ""; position: absolute; right: 33px; top: 50%; width: 2px; height: 10px; margin-top: -5px; background: var(--c-accent); z-index: 1; transition: transform .2s var(--ease); }
.faq details[open] summary::before { transform: scaleY(0); }
.faq__a { padding: 0 22px 18px; }
.faq__a p:last-child { margin-bottom: 0; }

/* ---------- CTA band: navy with a blue glow, pill buttons ---------- */
.cta { background: var(--c-dark); padding: var(--s-7) 0; position: relative; overflow: hidden; }
.cta::before { content: ""; position: absolute; inset: 0; background: radial-gradient(50% 120% at 100% 50%, oklch(57% 0.22 262 / .35), transparent 70%); }
.cta__inner { position: relative; display: grid; gap: var(--s-5); align-items: center; }
.cta h2 { margin-bottom: var(--s-3); }
.cta p { color: oklch(90% 0.02 262); max-width: 40em; margin-bottom: 0; }
.cta .btnrow { margin-top: 0; }
@media (min-width: 900px) { .cta__inner { grid-template-columns: 1fr auto; } }
.cta--light { background: var(--c-surface); }
.cta--light::before { display: none; }
.cta--light h2 { color: var(--c-ink); }
.cta--light p { color: var(--c-text); }

/* ---------- forms: a light card, soft 12px fields, a pill submit (form archetype) ---------- */
.formpanel { background: #fff; border: 1px solid var(--c-line); border-radius: 24px; padding: clamp(20px, 4vw, 40px); box-shadow: var(--shadow-card); max-width: 920px; }
.formpanel.on-dark { color: var(--c-text); }
.fields { display: grid; gap: var(--s-4) var(--s-5); grid-template-columns: 1fr; }
@media (min-width: 700px) { .fields { grid-template-columns: 1fr 1fr; } .field--full { grid-column: 1 / -1; } }
.field label, .field legend { display: block; font-weight: var(--w-ui); color: var(--c-ink); margin-bottom: 6px; font-size: 0.95rem; }
.field input:not([type="checkbox"]):not([type="radio"]), .field select, .field textarea { width: 100%; min-height: 50px; padding: 12px 14px; border: 1.5px solid var(--c-line); border-radius: var(--r-field); background: var(--c-surface-2); font: var(--w-body) 1rem var(--f-sans); color: var(--c-text); transition: border-color .15s, background .15s; }
.field textarea { min-height: 140px; resize: vertical; }
.field input:focus, .field select:focus, .field textarea:focus { border-color: var(--c-accent); background: #fff; outline: none; box-shadow: 0 0 0 4px oklch(57% 0.22 262 / .15); }
.field--check label, .field--radio label { display: flex; gap: 10px; align-items: flex-start; font-weight: var(--w-body); }
.field--check input, .field--radio input { width: 20px; height: 20px; margin-top: 3px; accent-color: var(--c-accent); flex: none; }
.field--radio { border: 0; padding: 0; margin: 0; }
.field__help { font-size: 0.85rem; color: var(--c-muted); margin: 6px 0 0; }
.req { color: var(--c-accent); }
.form .btn--primary { margin-top: var(--s-5); }
.form__status { margin: var(--s-3) 0 0; font-weight: var(--w-ui); }
.form__note, .form__notice { font-size: 0.9rem; color: var(--c-muted); }
.cf-turnstile { margin-top: var(--s-4); min-height: 65px; }

/* ---------- trust: people, byline, "From our practice" ---------- */
.trust__grid { display: grid; gap: var(--s-6); }
@media (min-width: 900px) { .trust__grid { grid-template-columns: 1fr 1fr; align-items: start; } }
.people { list-style: none; padding: 0; margin: 0 0 var(--s-4); display: grid; gap: var(--s-4); }
.person { display: grid; grid-template-columns: 56px 1fr; gap: var(--s-4); margin: 0; }
.person__mono { width: 56px; height: 56px; border-radius: 50%; background: var(--c-disc); color: var(--c-ink); display: grid; place-items: center; font-weight: 700; }
.person h3 { font-size: 1.1rem; margin: 0 0 4px; }
.person p { font-size: 0.95rem; margin: 0; }
.byline { font-size: 0.9rem; color: var(--c-muted); }
.practice { background: var(--c-dark); color: #fff; border-radius: var(--card-r); padding: var(--s-5) var(--s-6); position: relative; }
.practice::before { content: "From our practice"; display: block; font-size: 0.78rem; letter-spacing: .12em; text-transform: uppercase; color: var(--c-on-dark-muted); margin-bottom: var(--s-3); }
.practice p { margin: 0; }

/* ---------- rows (term and description), link list, related ---------- */
.rows { margin: 0; display: grid; gap: 0; border-top: 1px solid var(--c-line); }
.row { display: grid; gap: var(--s-2) var(--s-6); padding: var(--s-5) 0; border-bottom: 1px solid var(--c-line); }
.row__t { font-weight: var(--w-strong); color: var(--c-ink); font-size: 1.1rem; }
.row__b { margin: 0; }
.row__b > *:last-child { margin-bottom: 0; }
@media (min-width: 900px) { .row { grid-template-columns: 1fr 2fr; } }
.linklist { list-style: none; padding: 0; margin: 0; display: grid; gap: var(--s-3); }
@media (min-width: 900px) { .linklist { grid-template-columns: 1fr 1fr; } }
.linklist li { margin: 0; padding: var(--s-4) var(--s-5); border: 1px solid var(--c-line); border-radius: 16px; display: grid; gap: 4px; }
.linklist a { font-weight: var(--w-strong); text-decoration: none; }
.linklist a::after { content: " \2192"; color: var(--c-accent); }
.linklist span { font-size: 0.95rem; color: var(--c-muted); }

/* ---------- interlinks block (the weekly cron rewrites it between the markers) ---------- */
.interlinks { background: var(--c-surface); padding: var(--s-7) 0; }
.interlinks h2 { font-size: 1.4rem; }
.interlinks ul { list-style: none; padding: 0; margin: 0; display: flex; flex-wrap: wrap; gap: 10px; }
.interlinks li { margin: 0; }
.interlinks a { display: inline-block; padding: 10px 18px; border-radius: var(--r-pill); background: #fff; border: 1px solid var(--c-line); text-decoration: none; font-weight: var(--w-ui); font-size: 0.95rem; }
.interlinks a:hover { border-color: var(--c-accent); }

/* ---------- footer: navy, four link columns (the variant's footer) ---------- */
.site-footer { background: var(--c-dark); color: var(--c-on-dark-muted); padding: var(--s-8) 0 var(--s-5); font-size: 0.95rem; }
.site-footer a { color: var(--c-on-dark-muted); text-decoration: none; }
.site-footer a:hover { color: #fff; text-decoration: underline; }
.footer__top { display: grid; gap: var(--s-6); grid-template-columns: 1fr; }
@media (min-width: 700px) { .footer__top { grid-template-columns: 1fr 1fr; } }
@media (min-width: 1100px) { .footer__top { grid-template-columns: 1.4fr 1fr 1fr 1fr 1fr; } }
.footer__col h2 { color: #fff; font-size: 1rem; margin-bottom: var(--s-3); }
.footer__col ul { list-style: none; padding: 0; margin: 0; display: grid; gap: 8px; }
.footer__col li { margin: 0; }
.footer__org .brand { margin-bottom: var(--s-4); }
.footer__tag { color: #fff; font-weight: var(--w-ui); }
.footer__legal { display: flex; flex-wrap: wrap; gap: 8px 22px; margin-top: var(--s-7); padding-top: var(--s-4); border-top: 1px solid oklch(100% 0 0 / .12); font-size: 0.875rem; }
.footer__addr { font-size: 0.85rem; margin: var(--s-3) 0 0; }

/* ---------- guides: article column, sticky contents, in-article callout ---------- */
.section--article { padding-top: var(--s-7); }
.article { display: grid; gap: var(--s-6); }
@media (min-width: 1100px) { .article { grid-template-columns: minmax(0, 1fr) 280px; gap: var(--s-8); } .toc { position: sticky; top: 140px; align-self: start; } }
.article__body { max-width: 760px; min-width: 0; }
.article__sec { margin-bottom: var(--s-7); }
.article__sec h2 { scroll-margin-top: 140px; }
.article__intro .short-answer { font-size: 1.15rem; padding: var(--s-5); background: var(--c-surface); border-left: 4px solid var(--c-accent); border-radius: 0 16px 16px 0; }
.toc { order: -1; background: var(--c-surface); border-radius: 16px; padding: var(--s-5); font-size: 0.92rem; }
@media (min-width: 1100px) { .toc { order: 0; } }
.toc__t { font-weight: var(--w-strong); color: var(--c-ink); margin-bottom: var(--s-3); }
.toc ol { padding-left: 1.2em; margin: 0; }
.toc a { text-decoration: none; color: var(--c-text); }
.toc a.is-current, .toc a:hover { color: var(--c-accent); }
.callout { background: var(--c-dark); border-radius: var(--card-r); padding: var(--s-6); margin: 0 0 var(--s-7); position: relative; overflow: hidden; }
.callout::before { content: ""; position: absolute; inset: 0; background: radial-gradient(60% 120% at 100% 0, oklch(57% 0.22 262 / .35), transparent 70%); }
.callout__inner { position: relative; }
.callout p { color: oklch(90% 0.02 262); }

/* ---------- figures: photos, infographics (drafts/infographics/_SPEC.md), map ---------- */
figure { margin: var(--s-6) 0; }
figure img { border-radius: var(--card-r); width: 100%; }
figcaption { font-size: 0.88rem; color: var(--c-muted); margin-top: var(--s-3); }
.infographic { background: var(--c-surface); border: 1px solid var(--c-line); border-radius: var(--card-r); padding: clamp(18px, 3vw, 32px); }
.ig-legend { font-size: 0.85rem; color: var(--c-muted); }
.ig-tag { display: inline-block; font-size: 0.8rem; padding: 3px 10px; border-radius: var(--r-pill); background: #fff; border: 1px solid var(--c-line); color: var(--c-ink); }
.ig-tag--law { background: var(--c-disc); border-color: transparent; color: var(--p-blue-700); }
.ig-tag--est { border-style: dashed; }
.ig-who { font-size: 0.85rem; color: var(--c-muted); }
.ig-tl { list-style: none; padding: 0; margin: 0; counter-reset: t; display: grid; gap: 14px; }
.ig-tl li { counter-increment: t; position: relative; margin: 0; padding: 14px 16px 14px 56px; background: #fff; border-radius: 14px; display: flex; flex-direction: column; gap: 4px; }
.ig-tl li::before { content: counter(t); position: absolute; left: 14px; top: 14px; width: 30px; height: 30px; border-radius: 50%; background: var(--c-accent); color: #fff; display: grid; place-items: center; font-weight: 700; font-size: 0.9rem; }
.ig-tl li > span { align-self: flex-start; }
@media (min-width: 900px) { .ig-tl--h { grid-template-columns: repeat(3, 1fr); } .ig-tl--h4 { grid-template-columns: repeat(4, 1fr); } }
.ig-dates { display: grid; gap: 14px; }
@media (min-width: 700px) { .ig-dates { grid-template-columns: repeat(3, 1fr); } .ig-dates--2 { grid-template-columns: repeat(2, 1fr); } .ig-dates--4 { grid-template-columns: repeat(4, 1fr); } }
.ig-dates > div { background: #fff; border-radius: 14px; padding: 16px; border-top: 4px solid var(--c-accent); }
.ig-dates time { font-weight: 700; color: var(--c-ink); display: block; margin-bottom: 6px; }
.ig-dates p { margin: 0; font-size: 0.92rem; }
.ig-stats { display: grid; gap: 14px; grid-template-columns: repeat(auto-fit, minmax(160px, 1fr)); }
.ig-stats > div { background: #fff; border-radius: 14px; padding: 18px; display: flex; flex-direction: column; gap: 4px; }
.ig-stats strong { font-size: clamp(1.6rem, 1.3rem + 1vw, 2.2rem); color: var(--c-accent); line-height: 1.05; letter-spacing: -0.02em; }
.ig-stats span { color: var(--c-ink); font-weight: var(--w-ui); font-size: 0.95rem; }
.ig-stats small { color: var(--c-muted); font-size: 0.8rem; }
.ig-bars { list-style: none; padding: 0; margin: 0; display: grid; gap: 12px; }
.ig-bars li { margin: 0; display: grid; grid-template-columns: 1fr auto; gap: 4px 12px; }
.ig-bars__label { font-size: 0.92rem; color: var(--c-ink); }
.ig-bars__val { font-weight: 700; color: var(--c-ink); }
.ig-bars li { --v: 0; }
.ig-bars__bar { grid-column: 1 / -1; height: 12px; border-radius: var(--r-pill); background: linear-gradient(90deg, var(--c-dark) calc(var(--v) * 1%), var(--c-line) 0); }
.ig-bars li.is-accent .ig-bars__bar { background: linear-gradient(90deg, var(--c-accent) calc(var(--v) * 1%), var(--c-line) 0); }
.ig-compare { display: grid; gap: 14px; }
@media (min-width: 700px) { .ig-compare { grid-template-columns: repeat(auto-fit, minmax(200px, 1fr)); } }
.ig-compare > div { background: #fff; border-radius: 14px; padding: 18px; }
.ig-h { display: block; font-size: 1.1rem; color: #fff; background: var(--c-dark); margin: -18px -18px 14px; padding: 12px 18px; border-radius: 14px 14px 0 0; }
.ig-compare dl { margin: 0; display: grid; grid-template-columns: auto 1fr; gap: 6px 12px; font-size: 0.92rem; }
.ig-compare dt { color: var(--c-muted); }
.ig-compare dd { margin: 0; color: var(--c-ink); font-weight: var(--w-ui); }
.ig-compare ul { margin: 0; padding-left: 1.1em; font-size: 0.92rem; }
.ig-flow { list-style: none; padding: 0; margin: 0; display: grid; gap: 12px; counter-reset: q; }
.ig-flow li { counter-increment: q; margin: 0; background: #fff; border-radius: 14px; padding: 14px 16px; display: grid; gap: 6px; }
.ig-flow b::before { content: counter(q) ". "; color: var(--c-accent); }
.ig-yes, .ig-no { font-size: 0.9rem; padding-left: 26px; position: relative; }
.ig-yes::before { content: "Yes"; position: absolute; left: 0; font-weight: 700; color: var(--p-blue-700); font-size: 0.75rem; top: 2px; }
.ig-no::before { content: "No"; position: absolute; left: 0; font-weight: 700; color: var(--c-muted); font-size: 0.75rem; top: 2px; }
.ig-layers { display: grid; gap: 8px; justify-items: center; }
.ig-row { display: flex; flex-wrap: wrap; justify-content: center; gap: 12px; width: 100%; }
.ig-node { background: #fff; border: 1.5px solid var(--c-line); border-radius: 14px; padding: 12px 18px; text-align: center; min-width: 180px; display: grid; gap: 2px; }
.ig-node span { font-size: 0.85rem; color: var(--c-muted); }
.ig-node--key { border-color: var(--c-accent); box-shadow: 0 0 0 4px oklch(57% 0.22 262 / .12); }
.ig-link { font-size: 0.85rem; color: var(--c-muted); position: relative; padding: 14px 0 14px 18px; }
.ig-link::before { content: ""; position: absolute; left: 6px; top: 0; bottom: 0; width: 2px; background: var(--c-accent); }
.map__placeholder { background: var(--c-surface); border-radius: var(--card-r); padding: var(--s-6); }

/* ---------- misc: legal entity, slots, consent, reveal ---------- */
.legal-entity { display: grid; gap: 0; margin: 0; border-top: 1px solid var(--c-line); max-width: 760px; }
.legal-entity > div { display: grid; grid-template-columns: 160px 1fr; gap: var(--s-4); padding: 12px 0; border-bottom: 1px solid var(--c-line); }
.legal-entity dt { color: var(--c-muted); }
.legal-entity dd { margin: 0; color: var(--c-ink); }
.sitelinks, .chiplinks { list-style: none; padding: 0; display: flex; flex-wrap: wrap; gap: 8px 20px; }
.consent { position: fixed; left: 16px; right: 16px; bottom: 16px; z-index: 60; background: #fff; color: var(--c-text); border-radius: 18px; box-shadow: var(--shadow-lift); padding: var(--s-5); max-width: 520px; }
.consent .wrap { padding: 0; }
.consent p { font-size: 0.92rem; }
.consent .btn { min-height: 44px; padding: 0 20px; font-size: 0.95rem; }
.rv { opacity: 0; transform: translateY(14px); transition: opacity .5s var(--ease), transform .5s var(--ease); }
.rv.is-in { opacity: 1; transform: none; }
@media (prefers-reduced-motion: reduce) { html { scroll-behavior: auto; } .rv { opacity: 1; transform: none; transition: none; } .btn, .card { transition: none; } }
@media print { .site-header, .site-footer, .cta, .interlinks, .consent { display: none; } }
/* rows and link lists inside the navy band (the variant's "why" panel) */
.section--navy .rows, .section--navy .row { border-color: oklch(100% 0 0 / .16); }
.section--navy .row__t { color: #fff; }
.section--navy .row__b, .section--navy .section__lead { color: oklch(92% 0.02 262); }
.section--navy .links { list-style: none; padding: 0; }
.section--navy .links a::after { content: " \2192"; color: var(--c-on-dark-muted); }
.ig-note { font-size: 0.85rem; color: var(--c-muted); margin: 12px 0 0; }

/* a grid item's min-width is auto, so one long word (a Dutch term, an article reference, a URL) widened a whole column
   past a 320px screen (/dutch-vat-registration/ at 320, 2026-10-07): items may shrink, words break as a last resort */
.steps > li, .step, .step > *, .card, .card > *, .cards > *, .row, .row > *, .ig-tl > li { min-width: 0; }
.step, .card, .row, .ig-tl > li, .faq__a, .legal-entity dd { overflow-wrap: break-word; }

/* touch targets on a phone (step 5, 44px): link lists get a 44px row; a link opening a bullet of an unclassed list gets
   the same height without leaving the text flow. Links inside running text keep the WCAG 2.5.8 inline exception. */
@media (max-width: 767px) {
  .footer__col ul { gap: 0; }
  .footer__col li > a, .toc li > a, .interlinks li > a, .linklist li > a, .linklist li > strong > a, .row__t > a, main h3 > a, .links li > a, .sitelinks li > a,
  .util a, .footer__legal button, [data-consent-open], .legal-row a, .footer__legal a { display: inline-flex; align-items: center; min-height: 44px; }
  main ul:not([class]) > li > a:first-child, main ol:not([class]) > li > a:first-child, .chips a { display: inline-block; padding-block: 13px; }
}