/* ===========================================================
   belastinghelp.nl — stylesheet
   Signature: de "envelop" motief, een knipoog naar de bekende
   blauwe envelop, verwerkt als gevouwen hoek op kaarten en kop.
   Palette: babyblauw, inkt, zand, met een enkel koraal accent
   voor waarschuwingen.
   =========================================================== */

@import url('https://fonts.googleapis.com/css2?family=Sora:wght@600;700;800&family=Public+Sans:wght@400;500;600;700&display=swap');

:root{
  --sky:        #7EC8E3;
  --sky-deep:   #2F86A6;
  --sky-ink:    #123B4E;
  --sky-mist:   #EAF6FB;
  --sky-pale:   #F4FAFC;
  --coral:      #E8674A;
  --coral-mist: #FDEEE9;
  --gold:       #D9A441;
  --ink:        #16232B;
  --ink-soft:   #4E6270;
  --paper:      #FBFCFA;
  --card:       #FFFFFF;
  --line:       #DCE7EA;
  --ok:         #1F7A52;
  --ok-mist:    #E7F5EE;

  --font-display: 'Sora', system-ui, sans-serif;
  --font-body: 'Public Sans', system-ui, sans-serif;

  --radius: 16px;
  --radius-sm: 10px;
  --shadow: 0 8px 24px rgba(18, 59, 78, 0.09);
  --shadow-lg: 0 24px 60px rgba(18, 59, 78, 0.16);
  --fold: 26px; /* grootte van de envelop vouw hoek */
}

*{ box-sizing:border-box; }
html{ scroll-behavior:smooth; }
body{
  margin:0;
  background:var(--paper);
  color:var(--ink);
  font-family:var(--font-body);
  line-height:1.65;
  -webkit-font-smoothing:antialiased;
}
img{ max-width:100%; display:block; }
a{ color:var(--sky-deep); text-decoration:none; }
a:hover{ text-decoration:underline; }
a:focus-visible, button:focus-visible, summary:focus-visible{
  outline:3px solid var(--coral);
  outline-offset:2px;
  border-radius:4px;
}
ul, ol{ padding-left:1.3em; }
h1,h2,h3,h4{ font-family:var(--font-display); color:var(--sky-ink); line-height:1.18; margin:0 0 .5em; letter-spacing:-.01em; }
.container{ max-width:1180px; margin:0 auto; padding:0 24px; }
.container--narrow{ max-width:800px; margin:0 auto; padding:0 24px; }
.header-row .container, header .header-row{ max-width:1320px; }
.header-row{ max-width:1320px; }

/* ---------- Envelop vouw: signature element ---------- */
.env-fold{ position:relative; overflow:hidden; }
.env-fold::before{
  content:""; position:absolute; top:0; right:0; width:0; height:0;
  border-style:solid; border-width:0 var(--fold) var(--fold) 0;
  border-color:transparent var(--sky-mist) transparent transparent;
  z-index:2;
}
.env-fold::after{
  content:""; position:absolute; top:0; right:0; width:var(--fold); height:var(--fold);
  background:linear-gradient(135deg, transparent 49%, var(--line) 50%, transparent 51%);
  z-index:2;
}
.env-mark{
  display:inline-flex; align-items:center; justify-content:center; width:34px; height:26px;
  border:2px solid currentColor; border-radius:5px; position:relative; flex:none;
}
.env-mark::before{
  content:""; position:absolute; top:1px; left:2px; right:2px; height:11px;
  border-left:2px solid currentColor; border-right:2px solid currentColor; border-top:0;
  clip-path:polygon(0 0, 50% 62%, 100% 0, 100% 100%, 0 100%);
  border-bottom:none;
}

/* ---------- Skip link ---------- */
.skip-link{ position:absolute; left:-999px; top:auto; background:var(--sky-ink); color:#fff; padding:10px 16px; border-radius:0 0 8px 0; z-index:999; }
.skip-link:focus{ left:0; top:0; }

/* ---------- Top bar ---------- */
.utility-bar{ background:var(--sky-ink); color:#bfe2ee; font-size:13px; }
.utility-bar .container{ display:flex; justify-content:space-between; align-items:center; padding-top:7px; padding-bottom:7px; flex-wrap:wrap; gap:6px; }
.utility-bar a{ color:#fff; }

/* ---------- Header ---------- */
header.site-header{ background:var(--card); border-bottom:1px solid var(--line); position:sticky; top:0; z-index:50; }
.header-row{ display:flex; align-items:center; justify-content:space-between; padding:14px 0; gap:10px; }
.logo{ display:flex; align-items:center; gap:10px; font-family:var(--font-display); font-weight:800; font-size:21px; color:var(--sky-ink); }
.logo .env-mark{ color:var(--sky-deep); width:30px; height:22px; }
.logo span.accent{ color:var(--coral); }

nav.main-nav{ display:flex; gap:2px; align-items:center; }
nav.main-nav > .nav-item{ position:relative; }
nav.main-nav > .nav-item > a, nav.main-nav > .nav-item > button{
  font-family:var(--font-body); font-weight:600; font-size:13.5px; color:var(--ink);
  background:none; border:none; cursor:pointer; padding:9px 10px; border-radius:8px; display:flex; align-items:center; gap:5px; white-space:nowrap;
}
nav.main-nav > .nav-item > a:hover, nav.main-nav > .nav-item > button:hover{ background:var(--sky-mist); text-decoration:none; }
nav.main-nav .caret{ font-size:10px; opacity:.6; transition:transform .15s; }
nav .dropdown{ display:none; position:absolute; top:100%; left:0; min-width:270px; background:#fff; border:1px solid var(--line); border-radius:12px; box-shadow:var(--shadow-lg); padding:10px; margin-top:6px; }
nav .nav-item:hover .dropdown, nav .nav-item:focus-within .dropdown{ display:block; }
nav .nav-item:hover .caret{ transform:rotate(180deg); }
nav .dropdown a{ display:flex; align-items:center; gap:10px; padding:9px 10px; border-radius:8px; color:var(--ink); font-size:14px; font-weight:500; }
nav .dropdown a:hover{ background:var(--sky-pale); text-decoration:none; color:var(--sky-deep); }

.cta-btn{
  display:inline-flex; align-items:center; gap:8px; background:var(--sky-deep); color:#fff !important; font-weight:700;
  font-family:var(--font-display); padding:10px 16px; border-radius:999px; font-size:14px; border:none; cursor:pointer;
  box-shadow:0 8px 20px rgba(47,134,166,.28); white-space:nowrap; flex:none;
}
.cta-btn:hover{ background:var(--sky-ink); text-decoration:none; }
.cta-btn.ghost{ background:transparent; color:var(--sky-deep) !important; box-shadow:none; border:1.5px solid var(--sky-deep); }
.cta-btn.ghost:hover{ background:var(--sky-mist); }
.cta-btn.small{ padding:8px 14px; font-size:13px; }
.menu-toggle{ display:none; background:none; border:none; font-size:24px; cursor:pointer; color:var(--sky-ink); }

/* ---------- Hero ---------- */
.hero{
  background: radial-gradient(1000px 420px at 88% -10%, rgba(126,200,227,.28), transparent 60%), linear-gradient(180deg, var(--sky-mist), var(--paper) 72%);
  padding:52px 0 38px; border-bottom:1px solid var(--line);
}
.hero-grid{ display:grid; grid-template-columns:1.1fr .9fr; gap:40px; align-items:center; }
.eyebrow{
  display:inline-flex; align-items:center; gap:8px; font-family:var(--font-display); font-weight:700; font-size:12px;
  letter-spacing:.07em; text-transform:uppercase; color:var(--sky-deep); background:#fff; border:1px solid var(--line);
  padding:6px 12px; border-radius:999px; margin-bottom:16px;
}
.hero h1{ font-size:clamp(29px, 3.8vw, 44px); margin-bottom:14px; }
.hero h1 .hl{ color:var(--coral); }
.hero p.lead{ font-size:18px; color:var(--ink-soft); max-width:56ch; margin-bottom:24px; }
.hero-actions{ display:flex; gap:12px; flex-wrap:wrap; margin-bottom:20px; }
.hero-note{ font-size:13.5px; color:var(--ink-soft); max-width:54ch; }

.search-box{ background:#fff; border:1px solid var(--line); border-radius:16px; padding:8px; box-shadow:var(--shadow); display:flex; gap:8px; }
.search-box input{ flex:1; border:none; padding:14px 16px; font-size:15px; font-family:var(--font-body); border-radius:12px; background:transparent; }
.search-box input:focus{ outline:none; }
.search-box button{ background:var(--sky-deep); color:#fff; border:none; border-radius:12px; padding:0 20px; font-weight:700; cursor:pointer; font-family:var(--font-display); }
.search-box button:hover{ background:var(--sky-ink); }

.hero-panel{ background:var(--sky-ink); border-radius:22px; padding:0; color:#fff; box-shadow:var(--shadow-lg); position:relative; }
.hero-panel-inner{ padding:26px; position:relative; z-index:1; }
.hero-panel::after{ content:""; position:absolute; inset:auto -50px -70px auto; width:230px; height:230px; border-radius:50%; background:radial-gradient(circle, rgba(126,200,227,.35), transparent 70%); }
.hero-panel h3{ color:#fff; font-size:15px; text-transform:uppercase; letter-spacing:.05em; margin-bottom:6px; }
.hero-panel .sub{ color:#a9d3e2; font-size:13px; margin-bottom:16px; }
.deadline-row{ display:flex; flex-direction:column; gap:0; }
.deadline{ display:flex; gap:14px; padding:11px 0; border-bottom:1px solid rgba(255,255,255,.12); align-items:baseline; }
.deadline:last-child{ border-bottom:none; }
.deadline .date{ flex:none; width:74px; font-family:var(--font-display); font-weight:800; color:var(--sky); font-size:14px; }
.deadline p{ margin:0; font-size:13.5px; color:#dcedf3; }
.deadline strong{ color:#fff; display:block; font-size:14px; }

/* ---------- Section shell ---------- */
section.section{ padding:54px 0; }
section.section.alt{ background:#fff; border-top:1px solid var(--line); border-bottom:1px solid var(--line); }
.section-head{ max-width:640px; margin:0 auto 32px; text-align:center; }
.section-head.left{ text-align:left; margin:0 0 30px; }
.section-head .kicker{ font-family:var(--font-display); font-weight:700; font-size:12px; letter-spacing:.08em; text-transform:uppercase; color:var(--coral); margin-bottom:8px; display:block; }
.section-head h2{ font-size:clamp(23px,2.8vw,31px); }
.section-head p{ color:var(--ink-soft); font-size:16px; }

/* ---------- Icon grid ---------- */
.icon-grid{ display:grid; grid-template-columns:repeat(4, 1fr); gap:16px; }
.icon-card{ background:var(--card); border:1px solid var(--line); border-radius:var(--radius); padding:22px 18px; display:flex; flex-direction:column; gap:9px; transition:transform .15s, box-shadow .15s, border-color .15s; }
.icon-card:hover{ transform:translateY(-4px); box-shadow:var(--shadow); border-color:var(--sky-deep); text-decoration:none; }
.icon-card .icon{ width:44px; height:44px; border-radius:11px; background:var(--sky-mist); color:var(--sky-deep); display:flex; align-items:center; justify-content:center; font-size:21px; }
.icon-card strong{ font-family:var(--font-display); font-size:15px; color:var(--ink); }
.icon-card span.desc{ font-size:13.5px; color:var(--ink-soft); }
.icon-card .go{ margin-top:auto; font-size:13px; font-weight:700; color:var(--sky-deep); }

/* ---------- Cluster tabs ---------- */
.cluster-tabs{ display:flex; gap:8px; flex-wrap:wrap; justify-content:center; margin-bottom:28px; }
.cluster-tabs button{ background:#fff; border:1.5px solid var(--line); color:var(--ink); font-family:var(--font-display); font-weight:700; font-size:13px; padding:9px 16px; border-radius:999px; cursor:pointer; }
.cluster-tabs button.active, .cluster-tabs button:hover{ background:var(--sky-deep); border-color:var(--sky-deep); color:#fff; }
.cluster-panel{ display:none; }
.cluster-panel.active{ display:block; }

/* ---------- Mini grid (used sparingly) ---------- */
.mini-grid{ display:grid; grid-template-columns:repeat(3, 1fr); gap:14px; }
.mini-card{ background:#fff; border:1px solid var(--line); border-radius:12px; padding:16px; display:flex; align-items:center; gap:12px; }
.mini-card:hover{ border-color:var(--sky-deep); text-decoration:none; }
.mini-card .icon-sm{ font-size:19px; width:34px; height:34px; border-radius:9px; background:var(--sky-mist); display:flex; align-items:center; justify-content:center; flex:none; }
.mini-card strong{ display:block; color:var(--ink); font-size:14.5px; font-family:var(--font-body); }
.mini-card small{ color:var(--ink-soft); font-size:12.5px; }

/* ---------- Breadcrumb ---------- */
.breadcrumb{ font-size:13px; color:var(--ink-soft); padding:16px 0 0; }
.breadcrumb a{ color:var(--ink-soft); }
.breadcrumb .sep{ margin:0 6px; opacity:.5; }

/* ---------- Article ---------- */
.article-hero{ background:var(--sky-mist); border-bottom:1px solid var(--line); padding:28px 0 32px; }
.article-hero .badge{ display:inline-flex; align-items:center; gap:8px; background:#fff; border:1px solid var(--line); border-radius:999px; padding:6px 12px; font-size:12.5px; font-weight:700; color:var(--sky-deep); margin-bottom:14px; font-family:var(--font-display); }
.article-hero h1{ font-size:clamp(25px,3.2vw,36px); max-width:22ch; }
.article-hero .meta{ display:flex; gap:16px; flex-wrap:wrap; color:var(--ink-soft); font-size:13.5px; margin-top:12px; }

.article-layout{ display:grid; grid-template-columns:1fr 280px; gap:46px; padding:42px 0 58px; align-items:start; }
.article-body h2{ font-size:21.5px; margin-top:2.2em; scroll-margin-top:90px; }
.article-body h2:first-child{ margin-top:0; }
.article-body h3{ font-size:17px; margin-top:1.6em; color:var(--ink); }
.article-body p{ color:var(--ink-soft); font-size:16px; }
.article-body p strong{ color:var(--ink); }
.article-body ul, .article-body ol{ color:var(--ink-soft); font-size:16px; }
.article-body li{ margin-bottom:6px; }
.article-body li strong{ color:var(--ink); }

.step-list{ list-style:none; padding:0; counter-reset:step; display:flex; flex-direction:column; gap:14px; }
.step-list li{ counter-increment:step; position:relative; padding:16px 18px 16px 58px; background:#fff; border:1px solid var(--line); border-radius:12px; }
.step-list li::before{ content:counter(step); position:absolute; left:16px; top:16px; width:28px; height:28px; border-radius:50%; background:var(--sky-deep); color:#fff; font-family:var(--font-display); font-weight:800; font-size:13.5px; display:flex; align-items:center; justify-content:center; }
.step-list li strong{ display:block; color:var(--ink); font-family:var(--font-display); font-size:15.5px; margin-bottom:3px; }
.step-list li p{ margin:0; font-size:14.5px; }

.callout{ border-radius:12px; padding:16px 18px; font-size:14.5px; margin:22px 0; display:flex; gap:12px; align-items:flex-start; }
.callout .icon{ font-size:18px; flex:none; }
.callout.info{ background:var(--sky-mist); border:1px solid #cdeaf3; color:var(--sky-ink); }
.callout.warn{ background:var(--coral-mist); border:1px solid #f3c9ba; color:#9a3a20; }
.callout.ok{ background:var(--ok-mist); border:1px solid #bfe3cf; color:var(--ok); }
.callout p{ margin:0; color:inherit; }

.mistake-list{ display:grid; gap:10px; }
.mistake{ display:flex; gap:10px; background:var(--coral-mist); border:1px solid #f3c9ba; border-radius:10px; padding:12px 14px; font-size:14.5px; }
.mistake .x{ color:var(--coral); font-weight:800; flex:none; }

.official-box{ background:var(--sky-ink); color:#fff; border-radius:16px; padding:24px; margin:30px 0; display:flex; justify-content:space-between; align-items:center; gap:20px; flex-wrap:wrap; }
.official-box h3{ color:#fff; font-size:17px; margin-bottom:6px; }
.official-box p{ color:#bfe2ee; font-size:14px; margin:0; max-width:44ch; }

.figure-card{ background:#fff; border:1px solid var(--line); border-radius:14px; padding:18px 20px; margin:22px 0; }
.figure-row{ display:flex; justify-content:space-between; align-items:baseline; padding:9px 0; border-bottom:1px dashed var(--line); font-size:14.5px; }
.figure-row:last-child{ border-bottom:none; }
.figure-row .label{ color:var(--ink-soft); }
.figure-row .val{ font-family:var(--font-display); font-weight:700; color:var(--sky-ink); }

.faq-list details{ background:#fff; border:1px solid var(--line); border-radius:12px; padding:14px 16px; margin-bottom:10px; }
.faq-list summary{ cursor:pointer; font-weight:700; font-family:var(--font-display); font-size:15px; color:var(--ink); list-style:none; display:flex; justify-content:space-between; gap:10px; }
.faq-list summary::-webkit-details-marker{ display:none; }
.faq-list summary::after{ content:"+"; color:var(--coral); font-size:20px; flex:none; }
.faq-list details[open] summary::after{ content:"\2013"; }
.faq-list p{ color:var(--ink-soft); margin:10px 0 0; font-size:14.5px; }

.internal-links{ display:flex; flex-wrap:wrap; gap:10px; align-items:center; margin:26px 0; }
.internal-links .step-chip{ background:#fff; border:1px solid var(--line); border-radius:999px; padding:8px 14px; font-size:13.5px; font-weight:600; color:var(--ink); }
.internal-links .step-chip.current{ background:var(--sky-deep); color:#fff; border-color:var(--sky-deep); }
.internal-links .arrow{ color:var(--ink-soft); }

/* ---------- Sidebar ---------- */
.sidebar{ position:sticky; top:96px; display:flex; flex-direction:column; gap:18px; }
.side-card{ background:#fff; border:1px solid var(--line); border-radius:14px; padding:18px; }
.side-card h4{ font-size:13px; text-transform:uppercase; letter-spacing:.05em; color:var(--ink-soft); margin-bottom:10px; }
.side-card ul{ list-style:none; padding:0; margin:0; display:flex; flex-direction:column; gap:6px; }
.side-card a{ font-size:14px; color:var(--ink); display:block; padding:6px 8px; border-radius:8px; }
.side-card a:hover{ background:var(--sky-mist); text-decoration:none; color:var(--sky-deep); }
.side-card.cta{ background:var(--sky-mist); border-color:#cdeaf3; }
.side-card.cta a.cta-btn{ width:100%; justify-content:center; margin-top:8px; }

/* ---------- Footer ---------- */
footer.site-footer{ background:var(--sky-ink); color:#bfe2ee; padding:50px 0 24px; margin-top:40px; }
.footer-grid{ display:grid; grid-template-columns:1.4fr 1fr 1fr 1fr; gap:34px; padding-bottom:32px; border-bottom:1px solid rgba(255,255,255,.14); }
.footer-grid h4{ color:#fff; font-size:13px; text-transform:uppercase; letter-spacing:.05em; margin-bottom:14px; }
.footer-grid ul{ list-style:none; padding:0; margin:0; display:flex; flex-direction:column; gap:8px; }
.footer-grid a{ color:#bfe2ee; font-size:14px; }
.footer-grid a:hover{ color:#fff; }
.footer-brand .logo{ color:#fff; margin-bottom:12px; }
.footer-brand .logo .env-mark{ color:#fff; }
.footer-brand p{ font-size:13.5px; color:#8fbccd; max-width:32ch; }
.footer-bottom{ display:flex; justify-content:space-between; align-items:center; padding-top:22px; flex-wrap:wrap; gap:10px; font-size:12.5px; color:#7aacc0; }
.footer-bottom a{ color:#7aacc0; }

/* ---------- Utility ---------- */
.text-center{ text-align:center; }
.grid-2{ display:grid; grid-template-columns:1fr 1fr; gap:16px; }

/* ---------- Responsive ---------- */
@media (max-width: 980px){
  .hero-grid{ grid-template-columns:1fr; }
  .icon-grid{ grid-template-columns:repeat(2, 1fr); }
  .mini-grid{ grid-template-columns:repeat(2, 1fr); }
  .article-layout{ grid-template-columns:1fr; }
  .sidebar{ position:static; }
  .footer-grid{ grid-template-columns:1fr 1fr; }
}
@media (max-width: 720px){
  nav.main-nav{ display:none; }
  .menu-toggle{ display:block; }
  .icon-grid{ grid-template-columns:1fr 1fr; }
  .mini-grid{ grid-template-columns:1fr; }
  .footer-grid{ grid-template-columns:1fr; }
  .hero-actions .cta-btn{ width:100%; justify-content:center; }
  .header-row{ flex-wrap:nowrap; gap:8px; }
  .header-row .logo{ font-size:15px; flex:1; min-width:0; }
  .header-row > .cta-btn{ display:none; }
  .utility-bar .container{ flex-direction:column; align-items:flex-start; }
}
