[{"command":"printInNewTab","printData":"\n\u003C!DOCTYPE html\u003E\n    \u003Chtml lang=\u0022de\u0022\u003E\n        \u003Chead\u003E\n            \u003Cmeta charset=\u0022utf-8\u0022\/\u003E\n            \u003Cstyle\u003E@charset \u0022UTF-8\u0022;\r\n.font-weight-normal th {\r\n  font-weight: normal;\r\n}\r\n.clearfix,\r\n.news-item .clear,\r\n.print-body .clear,\r\nbody .clear {\r\n    clear: both;\r\n}\r\n.doc-url,\r\n.wk-code-block {\r\n    word-break: break-all;\r\n}\r\n#toc-items div,\r\ncode,\r\nhtml {\r\n    color: #474747;\r\n}\r\nbody {\r\n    background-color: #fff;\r\n}\r\nhtml {\r\n    font-family: \u0022Helvetica Neue\u0022, Helvetica, Roboto, Arial, sans-serif;\r\n    font-size: 16px;\r\n    line-height: 1.4;\r\n}\r\naddress,\r\nblockquote,\r\ncite,\r\ndl,\r\nol,\r\np,\r\nul {\r\n    font-size: 0.9375rem;\r\n    margin-bottom: 1em;\r\n    margin-top: 0;\r\n}\r\n.news-item article table.doc_table td \u003E p:last-child,\r\n.news-item article table.doc_table th \u003E p:last-child,\r\n.print-body article table.doc_table td \u003E p:last-child,\r\n.print-body article table.doc_table th \u003E p:last-child,\r\naddress:last-child,\r\nblockquote:last-child,\r\nbody article table.doc_table td \u003E p:last-child,\r\nbody article table.doc_table th \u003E p:last-child,\r\ncite:last-child,\r\ndl:last-child,\r\nol:last-child,\r\np:last-child,\r\nul:last-child {\r\n    margin-bottom: 0;\r\n}\r\nsmall {\r\n    font-size: 0.9375rem;\r\n}\r\n::-moz-selection {\r\n    background-color: #d4e8b1;\r\n}\r\n::selection {\r\n    background-color: #d4e8b1;\r\n}\r\n.wk-h1,\r\n.wk-h2,\r\n.wk-h3,\r\n.wk-h4,\r\n.wk-h5,\r\n.wk-h6,\r\nh1,\r\nh2,\r\nh3,\r\nh4,\r\nh5,\r\nh6 {\r\n    color: #474747;\r\n    font-family: \u0022Fira Sans\u0022, \u0022Helvetica Neue\u0022, Helvetica, Roboto, Arial, sans-serif;\r\n    margin-bottom: 0.25rem;\r\n    margin-top: 1rem;\r\n}\r\n.bibliography .wrapper,\r\n.bibliography .wrapper .label,\r\n.bibliography .wrapper .value,\r\nbody,\r\nhtml {\r\n    margin: 0;\r\n    padding: 0;\r\n}\r\n.wk-h1.subset,\r\n.wk-h2.subset,\r\n.wk-h3.subset,\r\n.wk-h4.subset,\r\n.wk-h5.subset,\r\n.wk-h6.subset,\r\nh1.subset,\r\nh2.subset,\r\nh3.subset,\r\nh4.subset,\r\nh5.subset,\r\nh6.subset {\r\n    font-weight: 200;\r\n}\r\n.wk-h1,\r\nh1 {\r\n    font-size: 2.0736rem;\r\n    font-weight: 700;\r\n}\r\n.wk-h2,\r\n.wk-h3,\r\nh2,\r\nh3 {\r\n    font-size: 1.728rem;\r\n    font-weight: 700;\r\n}\r\n.wk-h3,\r\nh3 {\r\n    font-size: 1.44rem;\r\n}\r\n.wk-h4,\r\nh4 {\r\n    font-size: 1.2rem;\r\n    font-weight: 600;\r\n}\r\n.wk-h5,\r\n.wk-h6,\r\nh5,\r\nh6 {\r\n    font-size: 1rem;\r\n    font-weight: 400;\r\n}\r\n.wk-h6,\r\nh6 {\r\n    font-weight: 300;\r\n}\r\na {\r\n    cursor: pointer;\r\n    -webkit-transition: color 0.1s ease-out;\r\n    -o-transition: color 0.1s ease-out;\r\n    -moz-transition: color 0.1s ease-out;\r\n    transition: color 0.1s ease-out;\r\n    color: #007ac3;\r\n    text-decoration: underline !important;\r\n}\r\na:hover {\r\n    color: #85bc20;\r\n}\r\ncode {\r\n    background-color: #f6f6f6;\r\n    border: 1px solid #ededed;\r\n    -webkit-border-radius: 0;\r\n    -moz-border-radius: 0;\r\n    border-radius: 0;\r\n    padding: 0.1rem 0.4rem;\r\n}\r\ncode,\r\npre {\r\n    font-family: \u0022DejaVu Sans Mono\u0022, Consolas, Menlo, Monaco, \u0022Lucida Console\u0022, \u0022Bitstream Vera Sans Mono\u0022, \u0022Courier New\u0022, monospace;\r\n    font-size: 0.8125rem;\r\n}\r\n\r\ntable tr {\r\n    page-break-inside: avoid;\r\n}\r\n\r\n.news-item .seite,\r\n.news-item a:not([wk-button]),\r\n.news-item address,\r\n.news-item blockquote,\r\n.news-item cite,\r\n.news-item dl,\r\n.news-item h1,\r\n.news-item h2,\r\n.news-item h3,\r\n.news-item h4,\r\n.news-item h5,\r\n.print-body,\r\n.print-body *,\r\n.print-body .seite,\r\n.print-body a:not([wk-button]),\r\n.print-body blockquote,\r\n.print-body div,\r\n.print-body h1,\r\n.print-body h2,\r\n.print-body h3,\r\n.print-body h4,\r\n.print-body h5,\r\nbody,\r\nbody *,\r\nbody .seite,\r\nbody a:not([wk-button]),\r\nbody blockquote,\r\nbody div,\r\nbody h1,\r\nbody h2,\r\nbody h3,\r\nbody h4,\r\nbody h5 {\r\n    font-family: \u0022Fira Sans\u0022, \u0022Helvetica Neue\u0022, Helvetica, Roboto, Arial, sans-serif;\r\n}\r\npre code {\r\n    background-color: transparent;\r\n    border: 0;\r\n}\r\n.wk-code-block {\r\n    white-space: pre-wrap;\r\n    word-wrap: break-word;\r\n}\r\nblockquote {\r\n    border-left: 2px solid #bfbfbf;\r\n    margin: 0 0 1.2rem;\r\n    padding: 1rem 1.4rem 0;\r\n}\r\n.news-item div.anmerkungen,\r\n.news-item div.footnote,\r\n.print-body div.anmerkungen,\r\n.print-body div.footnote,\r\nblockquote cite,\r\nbody div.anmerkungen,\r\nbody div.footnote {\r\n    display: block;\r\n}\r\nbody div.footnote.fn_ohne_anker {\r\n    font-style: italic;\r\n    margin-bottom: 16px;\r\n}\r\nbody div.footnote.fn_ohne_anker .footnote-label {\r\n    display: none;\r\n}\r\nbody div.footnote.fn_ohne_anker .footnote-content {\r\n    margin-left: 64px !important;\r\n}\r\nblockquote cite::before {\r\n    content: \u0022\u2014 \u0022;\r\n}\r\n.bibliography .wrapper {\r\n    width: 100%;\r\n    overflow: hidden;\r\n    font-size: 0.875rem;\r\n    display: table;\r\n}\r\n.bibliography .wrapper .entry {\r\n    display: table-row;\r\n}\r\n#toc-items .toc-item .item-breadcrumb,\r\n.bibliography .wrapper .entry:last-child .label,\r\n.bibliography .wrapper .entry:last-child .value {\r\n    padding-bottom: 0;\r\n}\r\n.bibliography .wrapper .label,\r\n.bibliography .wrapper .value {\r\n    width: 50%;\r\n    display: table-cell;\r\n    line-height: 1rem;\r\n    padding-bottom: 0.5rem;\r\n}\r\n.bibliography .wrapper .label {\r\n    vertical-align: top;\r\n    font-weight: 500;\r\n}\r\n.export .bibliography .wrapper th,\r\n.print .bibliography .wrapper th {\r\n    text-align: left;\r\n    font-weight: 400;\r\n}\r\n#toc-items .toc-item .title,\r\n.breadcrumb .breadcrumb-document-title,\r\n.export .bibliography .wrapper .label,\r\n.news-item .ev *,\r\n.news-item .wkde-administrative-letter #wkde-administrative-letter-head .bottom-row \u003E #normdealer,\r\n.news-item .wkde-administrative-letter #wkde-administrative-letter-head .top-row \u003E #normdealer,\r\n.news-item .wkde-case .wkde-case-headnote-editorial *,\r\n.news-item .wkde-case .wkde-case-headnote-official *,\r\n.news-item .wkde-case-publication div.leitsatz,\r\n.news-item b a,\r\n.news-item blockquote.zitat.fett,\r\n.news-item strong a,\r\n.print .bibliography .wrapper .label,\r\n.print-body .ev *,\r\n.print-body .wkde-administrative-letter #wkde-administrative-letter-head .bottom-row \u003E #normdealer,\r\n.print-body .wkde-administrative-letter #wkde-administrative-letter-head .top-row \u003E #normdealer,\r\n.print-body .wkde-case .wkde-case-headnote-editorial *,\r\n.print-body .wkde-case .wkde-case-headnote-official *,\r\n.print-body .wkde-case-publication div.leitsatz,\r\n.print-body b a,\r\n.print-body blockquote.zitat.fett,\r\n.print-body strong a,\r\nbody .ev *,\r\nbody .wkde-administrative-letter #wkde-administrative-letter-head .bottom-row \u003E #normdealer,\r\nbody .wkde-administrative-letter #wkde-administrative-letter-head .top-row \u003E #normdealer,\r\nbody .wkde-case .wkde-case-headnote-editorial *,\r\nbody .wkde-case .wkde-case-headnote-official *,\r\nbody .wkde-case-publication div.leitsatz,\r\nbody .wkde-case-publication div.leitsatz p,\r\nbody b a,\r\nbody blockquote.zitat.fett,\r\nbody strong a,\r\ndt,\r\ntable.compared-content-table del,\r\ntable.compared-content-table ins {\r\n    font-weight: 700;\r\n}\r\n.bibliography .wrapper .value {\r\n    padding-left: 5px;\r\n    vertical-align: bottom;\r\n}\r\n@media (min-width: 37.5rem) and (max-width: 65rem) {\r\n    .bibliography .wrapper .label {\r\n        width: 38%;\r\n    }\r\n    .bibliography .wrapper .value {\r\n        width: 62%;\r\n    }\r\n}\r\n@media (min-width: 65rem) {\r\n    .bibliography .wrapper .label {\r\n        width: 18%;\r\n    }\r\n    .bibliography .wrapper .value {\r\n        width: 82%;\r\n    }\r\n}\r\n.compared-content-table td.left-content div,\r\n.compared-content-table td.left-content p,\r\n.compared-content-table td.right-content div,\r\n.compared-content-table td.right-content p,\r\n.news-item .abstract,\r\n.wkde-document div,\r\n.wkde-document p {\r\n    text-align: justify;\r\n    -webkit-hyphens: auto;\r\n    -moz-hyphens: auto;\r\n    -ms-hyphens: auto;\r\n    hyphens: auto;\r\n}\r\n.clearfix {\r\n    content: \u0022\u0022;\r\n    display: table;\r\n}\r\n.page-footer,\r\n.print-body,\r\nbody {\r\n    margin: 0 0.8cm;\r\n}\r\n.print-body,\r\nbody {\r\n    color: #000;\r\n}\r\n.print-body,\r\n.print-body *,\r\nbody,\r\nbody * {\r\n    font-size: 10pt !important;\r\n    line-height: 1.4;\r\n}\r\n.news-item * .annotation,\r\n.news-item .annotation,\r\n.print-body * .annotation,\r\n.print-body .annotation,\r\nbody * .annotation,\r\nbody .annotation {\r\n    font-size: 1em;\r\n    line-height: inherit;\r\n}\r\n.news-item * .text-mark-orange,\r\n.news-item * .text-mark-red,\r\n.news-item .text-mark-orange,\r\n.news-item .text-mark-red,\r\n.print-body * .text-mark-orange,\r\n.print-body * .text-mark-red,\r\n.print-body .text-mark-orange,\r\n.print-body .text-mark-red,\r\nbody * .text-mark-orange,\r\nbody * .text-mark-red,\r\nbody .text-mark-orange,\r\nbody .text-mark-red {\r\n    font-size: inherit !important;\r\n    line-height: inherit;\r\n}\r\n.news-item * .text-mark-orange,\r\n.news-item .text-mark-orange,\r\n.print-body * .text-mark-orange,\r\n.print-body .text-mark-orange,\r\nbody * .text-mark-orange,\r\nbody .text-mark-orange {\r\n    background-color: #f8d8a6;\r\n}\r\n.news-item * .text-mark-red,\r\n.news-item .text-mark-red,\r\n.print-body * .text-mark-red,\r\n.print-body .text-mark-red,\r\nbody * .text-mark-red,\r\nbody .text-mark-red {\r\n    background-color: #f6b1b6;\r\n}\r\n.forms .collapsed,\r\n.forms .inf-help-container,\r\n.forms .inf-select-options-list,\r\n.forms .striked,\r\n.forms input,\r\n.news-item .doc_header,\r\n.news-item .doc_header_sub,\r\n.news-item .hide,\r\n.news-item .wkde-document-body .abbildung,\r\n.news-item .wkde-document-body .abstract,\r\n.news-item div.doc_footer \u003E div.hinweis \u003E h1,\r\n.print-body .doc_header,\r\n.print-body .hide,\r\n.print-body div.doc_footer \u003E div.hinweis \u003E h1,\r\n.rtf .bibliography-container hr,\r\n.snippet-container .doc-metadata .expand-toggle,\r\nbody .doc_header,\r\nbody .hide,\r\nbody div.doc_footer \u003E div.hinweis \u003E h1 {\r\n    display: none;\r\n}\r\n.news-item .right,\r\n.news-item .text-right,\r\n.news-item .wkde-administrative-letter #wkde-administrative-letter-head .bottom-row \u003E #administrative-letter-date,\r\n.news-item .wkde-administrative-letter #wkde-administrative-letter-head .bottom-row \u003E #publication,\r\n.news-item .wkde-administrative-letter #wkde-administrative-letter-head .top-row \u003E #administrative-letter-date,\r\n.news-item .wkde-administrative-letter #wkde-administrative-letter-head .top-row \u003E #publication,\r\n.print-body .right,\r\n.print-body .text-right,\r\n.print-body .wkde-administrative-letter #wkde-administrative-letter-head .bottom-row \u003E #administrative-letter-date,\r\n.print-body .wkde-administrative-letter #wkde-administrative-letter-head .bottom-row \u003E #publication,\r\n.print-body .wkde-administrative-letter #wkde-administrative-letter-head .top-row \u003E #administrative-letter-date,\r\n.print-body .wkde-administrative-letter #wkde-administrative-letter-head .top-row \u003E #publication,\r\nbody .right,\r\nbody .text-right,\r\nbody .wkde-administrative-letter #wkde-administrative-letter-head .bottom-row \u003E #administrative-letter-date,\r\nbody .wkde-administrative-letter #wkde-administrative-letter-head .bottom-row \u003E #publication,\r\nbody .wkde-administrative-letter #wkde-administrative-letter-head .top-row \u003E #administrative-letter-date,\r\nbody .wkde-administrative-letter #wkde-administrative-letter-head .top-row \u003E #publication {\r\n    text-align: right;\r\n}\r\n.news-item .text-center,\r\n.news-item .wkde-case div.verkuendung \u003E *,\r\n.print-body .text-center,\r\n.print-body .wkde-case div.verkuendung \u003E *,\r\nbody .text-center,\r\nbody .wkde-case div.verkuendung \u003E * {\r\n    text-align: center;\r\n}\r\n.print-body div,\r\n.print-body ol,\r\n.print-body p,\r\n.print-body ul,\r\nbody div,\r\nbody ol,\r\nbody p,\r\nbody ul {\r\n    font-weight: 400;\r\n    line-height: 1.4;\r\n}\r\n.news-item .note-group-marker,\r\n.news-item a.anm-link,\r\n.news-item a.footnote-link,\r\n.news-item span.footnote-link,\r\n.print-body .note-group-marker,\r\n.print-body a.footnote-link,\r\n.print-body span.footnote-link,\r\nbody .note-group-marker,\r\nbody a.footnote-link,\r\nbody span.footnote-link {\r\n    font-size: 0.7em !important;\r\n    vertical-align: super;\r\n}\r\n.news-item article table.doc_table td.tc_top_center,\r\n.news-item article table.doc_table td.tc_top_center :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.news-item article table.doc_table td.tc_top_justify,\r\n.news-item article table.doc_table td.tc_top_justify :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.news-item article table.doc_table td.tc_top_left,\r\n.news-item article table.doc_table td.tc_top_left :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.news-item article table.doc_table td.tc_top_right,\r\n.news-item article table.doc_table td.tc_top_right :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.news-item article table.doc_table th.tc_top_center,\r\n.news-item article table.doc_table th.tc_top_center :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.news-item article table.doc_table th.tc_top_justify,\r\n.news-item article table.doc_table th.tc_top_justify :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.news-item article table.doc_table th.tc_top_left,\r\n.news-item article table.doc_table th.tc_top_left :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.news-item article table.doc_table th.tc_top_right,\r\n.news-item article table.doc_table th.tc_top_right :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table td.tc_top_center,\r\n.print-body article table.doc_table td.tc_top_center :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table td.tc_top_justify,\r\n.print-body article table.doc_table td.tc_top_justify :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table td.tc_top_left,\r\n.print-body article table.doc_table td.tc_top_left :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table td.tc_top_right,\r\n.print-body article table.doc_table td.tc_top_right :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table th.tc_top_center,\r\n.print-body article table.doc_table th.tc_top_center :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table th.tc_top_justify,\r\n.print-body article table.doc_table th.tc_top_justify :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table th.tc_top_left,\r\n.print-body article table.doc_table th.tc_top_left :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table th.tc_top_right,\r\n.print-body article table.doc_table th.tc_top_right :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\na.hidden-anchor,\r\nbody article table.doc_table td.tc_top_center,\r\nbody article table.doc_table td.tc_top_center :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table td.tc_top_justify,\r\nbody article table.doc_table td.tc_top_justify :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table td.tc_top_left,\r\nbody article table.doc_table td.tc_top_left :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table td.tc_top_right,\r\nbody article table.doc_table td.tc_top_right :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table th.tc_top_center,\r\nbody article table.doc_table th.tc_top_center :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table th.tc_top_justify,\r\nbody article table.doc_table th.tc_top_justify :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table th.tc_top_left,\r\nbody article table.doc_table th.tc_top_left :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table th.tc_top_right,\r\nbody article table.doc_table th.tc_top_right :not(.text-mark-red):not(.text-mark-orange):not(.annotation) {\r\n    vertical-align: top !important;\r\n}\r\n.news-item sup,\r\n.print-body sup,\r\nbody sup {\r\n    font-size: 0.7em !important;\r\n}\r\n.news-item blockquote,\r\n.print-body blockquote,\r\nbody blockquote {\r\n    margin: 0 0 19.2px;\r\n    padding: 16px 0 16px 22.4px;\r\n}\r\n.print-body address,\r\n.print-body cite,\r\n.print-body dl,\r\n.print-body ol,\r\n.print-body p,\r\n.print-body ul,\r\nbody address,\r\nbody cite,\r\nbody dl,\r\nbody ol,\r\nbody p,\r\nbody ul {\r\n    font-family: \u0022Fira Sans\u0022, \u0022Helvetica Neue\u0022, Helvetica, Roboto, Arial, sans-serif;\r\n    margin-bottom: 16px;\r\n}\r\n.news-item blockquote.zitat,\r\n.print-body blockquote.zitat,\r\nbody blockquote.zitat {\r\n    border: none;\r\n    padding-left: 30px;\r\n    padding-bottom: 0;\r\n}\r\n.news-item .wkde-glossary blockquote,\r\n.news-item blockquote.zitat.kursiv,\r\n.print-body .wkde-glossary blockquote,\r\n.print-body blockquote.zitat.kursiv,\r\nbody .wkde-glossary blockquote,\r\nbody blockquote.zitat.kursiv {\r\n    font-style: italic;\r\n}\r\n.news-item blockquote.zitat.klein,\r\n.print-body blockquote.zitat.klein,\r\nbody blockquote.zitat.klein {\r\n    font-size: 0.8em;\r\n}\r\n.news-item .linie_oben,\r\n.print-body .linie_oben,\r\nbody .linie_oben {\r\n    border-top: 1px solid;\r\n}\r\n.news-item .linie_unten,\r\n.print-body .linie_unten,\r\nbody .linie_unten {\r\n    border-bottom: 1px solid;\r\n}\r\n.print-body h1,\r\n.print-body h2,\r\n.print-body h3,\r\n.print-body h4,\r\n.print-body h5,\r\nbody h1,\r\nbody h2,\r\nbody h3,\r\nbody h4,\r\nbody h5 {\r\n    font-weight: 500;\r\n}\r\n.news-item h1,\r\n.news-item h1 *,\r\n.print-body h1,\r\n.print-body h1 *,\r\nbody h1,\r\nbody h1 * {\r\n    font-size: 18pt !important;\r\n}\r\n.news-item h1 + div,\r\n.news-item h1 + h1,\r\n.news-item h1 + h2,\r\n.news-item h1 + h3,\r\n.news-item h1 + h4,\r\n.news-item h1 + h5,\r\n.news-item h1 + p,\r\n.news-item h1 + section,\r\n.news-item h2 + div,\r\n.news-item h2 + h1,\r\n.news-item h2 + h2,\r\n.news-item h2 + h3,\r\n.news-item h2 + h4,\r\n.news-item h2 + h5,\r\n.news-item h2 + p,\r\n.news-item h2 + section,\r\n.news-item h3 + div,\r\n.news-item h3 + h1,\r\n.news-item h3 + h2,\r\n.news-item h3 + h3,\r\n.news-item h3 + h4,\r\n.news-item h3 + h5,\r\n.news-item h3 + p,\r\n.news-item h3 + section,\r\n.news-item h4 + div,\r\n.news-item h4 + h1,\r\n.news-item h4 + h2,\r\n.news-item h4 + h3,\r\n.news-item h4 + h4,\r\n.news-item h4 + h5,\r\n.news-item h4 + p,\r\n.news-item h4 + section,\r\n.news-item h5 + div,\r\n.news-item h5 + h1,\r\n.news-item h5 + h2,\r\n.news-item h5 + h3,\r\n.news-item h5 + h4,\r\n.news-item h5 + h5,\r\n.news-item h5 + p,\r\n.news-item h5 + section,\r\n.news-item header + div,\r\n.news-item header + p,\r\n.news-item header + section,\r\n.news-item section \u003E h1,\r\n.news-item section \u003E h2,\r\n.news-item section \u003E h3,\r\n.news-item section \u003E h4,\r\n.news-item section \u003E h5,\r\n.print-body h1 + div,\r\n.print-body h1 + h1,\r\n.print-body h1 + h2,\r\n.print-body h1 + h3,\r\n.print-body h1 + h4,\r\n.print-body h1 + h5,\r\n.print-body h1 + p,\r\n.print-body h1 + section,\r\n.print-body h2 + div,\r\n.print-body h2 + h1,\r\n.print-body h2 + h2,\r\n.print-body h2 + h3,\r\n.print-body h2 + h4,\r\n.print-body h2 + h5,\r\n.print-body h2 + p,\r\n.print-body h2 + section,\r\n.print-body h3 + div,\r\n.print-body h3 + h1,\r\n.print-body h3 + h2,\r\n.print-body h3 + h3,\r\n.print-body h3 + h4,\r\n.print-body h3 + h5,\r\n.print-body h3 + p,\r\n.print-body h3 + section,\r\n.print-body h4 + div,\r\n.print-body h4 + h1,\r\n.print-body h4 + h2,\r\n.print-body h4 + h3,\r\n.print-body h4 + h4,\r\n.print-body h4 + h5,\r\n.print-body h4 + p,\r\n.print-body h4 + section,\r\n.print-body h5 + div,\r\n.print-body h5 + h1,\r\n.print-body h5 + h2,\r\n.print-body h5 + h3,\r\n.print-body h5 + h4,\r\n.print-body h5 + h5,\r\n.print-body h5 + p,\r\n.print-body h5 + section,\r\n.print-body header + div,\r\n.print-body header + p,\r\n.print-body header + section,\r\n.print-body section \u003E h1,\r\n.print-body section \u003E h2,\r\n.print-body section \u003E h3,\r\n.print-body section \u003E h4,\r\n.print-body section \u003E h5,\r\nbody h1 + div,\r\nbody h1 + h1,\r\nbody h1 + h2,\r\nbody h1 + h3,\r\nbody h1 + h4,\r\nbody h1 + h5,\r\nbody h1 + p,\r\nbody h1 + section,\r\nbody h2 + div,\r\nbody h2 + h1,\r\nbody h2 + h2,\r\nbody h2 + h3,\r\nbody h2 + h4,\r\nbody h2 + h5,\r\nbody h2 + p,\r\nbody h2 + section,\r\nbody h3 + div,\r\nbody h3 + h1,\r\nbody h3 + h2,\r\nbody h3 + h3,\r\nbody h3 + h4,\r\nbody h3 + h5,\r\nbody h3 + p,\r\nbody h3 + section,\r\nbody h4 + div,\r\nbody h4 + h1,\r\nbody h4 + h2,\r\nbody h4 + h3,\r\nbody h4 + h4,\r\nbody h4 + h5,\r\nbody h4 + p,\r\nbody h4 + section,\r\nbody h5 + div,\r\nbody h5 + h1,\r\nbody h5 + h2,\r\nbody h5 + h3,\r\nbody h5 + h4,\r\nbody h5 + h5,\r\nbody h5 + p,\r\nbody h5 + section,\r\nbody header + div,\r\nbody header + p,\r\nbody header + section,\r\nbody section \u003E h1,\r\nbody section \u003E h2,\r\nbody section \u003E h3,\r\nbody section \u003E h4,\r\nbody section \u003E h5 {\r\n    margin-top: 24px;\r\n}\r\n.news-item h2,\r\n.news-item h2 *,\r\n.news-item h4.section_header,\r\n.print-body h2,\r\n.print-body h2 *,\r\n.print-body h4.section_header,\r\nbody h2,\r\nbody h2 *,\r\nbody h4.section_header {\r\n    font-size: 15pt !important;\r\n}\r\n.news-item h3,\r\n.news-item h3 *,\r\n.print-body h3,\r\n.print-body h3 *,\r\nbody h3,\r\nbody h3 * {\r\n    font-size: 13pt !important;\r\n}\r\n.news-item .beispiel \u003E h1,\r\n.news-item .beispiel \u003E h2,\r\n.news-item .beispiel \u003E h3,\r\n.news-item .beispiel \u003E h4,\r\n.news-item .beispiel \u003E h5,\r\n.news-item .beispiel \u003E h6,\r\n.news-item .hinweis \u003E h1,\r\n.news-item .hinweis \u003E h2,\r\n.news-item .hinweis \u003E h3,\r\n.news-item .hinweis \u003E h4,\r\n.news-item .hinweis \u003E h5,\r\n.news-item .hinweis \u003E h6,\r\n.news-item .literaturhinweise \u003E h1,\r\n.news-item .literaturhinweise \u003E h2,\r\n.news-item .literaturhinweise \u003E h3,\r\n.news-item .literaturhinweise \u003E h4,\r\n.news-item .literaturhinweise \u003E h5,\r\n.news-item .literaturhinweise \u003E h6,\r\n.news-item .praxistipp \u003E h1,\r\n.news-item .praxistipp \u003E h2,\r\n.news-item .praxistipp \u003E h3,\r\n.news-item .praxistipp \u003E h4,\r\n.news-item .praxistipp \u003E h5,\r\n.news-item .praxistipp \u003E h6,\r\n.news-item h4,\r\n.news-item h4 *,\r\n.print-body .beispiel \u003E h1,\r\n.print-body .beispiel \u003E h2,\r\n.print-body .beispiel \u003E h3,\r\n.print-body .beispiel \u003E h4,\r\n.print-body .beispiel \u003E h5,\r\n.print-body .beispiel \u003E h6,\r\n.print-body .hinweis \u003E h1,\r\n.print-body .hinweis \u003E h2,\r\n.print-body .hinweis \u003E h3,\r\n.print-body .hinweis \u003E h4,\r\n.print-body .hinweis \u003E h5,\r\n.print-body .hinweis \u003E h6,\r\n.print-body .literaturhinweise \u003E h1,\r\n.print-body .literaturhinweise \u003E h2,\r\n.print-body .literaturhinweise \u003E h3,\r\n.print-body .literaturhinweise \u003E h4,\r\n.print-body .literaturhinweise \u003E h5,\r\n.print-body .literaturhinweise \u003E h6,\r\n.print-body .praxistipp \u003E h1,\r\n.print-body .praxistipp \u003E h2,\r\n.print-body .praxistipp \u003E h3,\r\n.print-body .praxistipp \u003E h4,\r\n.print-body .praxistipp \u003E h5,\r\n.print-body .praxistipp \u003E h6,\r\n.print-body h4,\r\n.print-body h4 *,\r\nbody .beispiel \u003E h1,\r\nbody .beispiel \u003E h2,\r\nbody .beispiel \u003E h3,\r\nbody .beispiel \u003E h4,\r\nbody .beispiel \u003E h5,\r\nbody .beispiel \u003E h6,\r\nbody .hinweis \u003E h1,\r\nbody .hinweis \u003E h2,\r\nbody .hinweis \u003E h3,\r\nbody .hinweis \u003E h4,\r\nbody .hinweis \u003E h5,\r\nbody .hinweis \u003E h6,\r\nbody .literaturhinweise \u003E h1,\r\nbody .literaturhinweise \u003E h2,\r\nbody .literaturhinweise \u003E h3,\r\nbody .literaturhinweise \u003E h4,\r\nbody .literaturhinweise \u003E h5,\r\nbody .literaturhinweise \u003E h6,\r\nbody .praxistipp \u003E h1,\r\nbody .praxistipp \u003E h2,\r\nbody .praxistipp \u003E h3,\r\nbody .praxistipp \u003E h4,\r\nbody .praxistipp \u003E h5,\r\nbody .praxistipp \u003E h6,\r\nbody h4,\r\nbody h4 * {\r\n    font-size: 11pt !important;\r\n}\r\n.news-item h5,\r\n.news-item h5 *,\r\n.print-body h5,\r\n.print-body h5 *,\r\nbody h5,\r\nbody h5 * {\r\n    font-size: 10pt !important;\r\n}\r\n.print-body .wkde-doctitle,\r\nbody .wkde-doctitle {\r\n    margin-top: 8px;\r\n}\r\n.news-item .wkde-doctitle span.case-name,\r\n.print-body .wkde-doctitle span.case-name,\r\nbody .wkde-doctitle span.case-name {\r\n    font-size: 0.7em;\r\n}\r\n.news-item .wkde-doctitle a,\r\n.news-item h1,\r\n.news-item h1 a,\r\n.news-item h2,\r\n.news-item h2 a,\r\n.news-item h3,\r\n.news-item h3 a,\r\n.news-item h4,\r\n.news-item h4 a,\r\n.news-item h5,\r\n.news-item h5 a,\r\n.news-item h6 a,\r\n.print-body .wkde-doctitle a,\r\n.print-body h1 a,\r\n.print-body h2 a,\r\n.print-body h3 a,\r\n.print-body h4 a,\r\n.print-body h5 a,\r\n.print-body h6 a,\r\nbody .wkde-doctitle a,\r\nbody h1 a,\r\nbody h2 a,\r\nbody h3 a,\r\nbody h4 a,\r\nbody h5 a,\r\nbody h6 a {\r\n    font-weight: 500;\r\n}\r\n.news-item article + article,\r\n.news-item article + header,\r\n.news-item h1 + article,\r\n.news-item header + article,\r\n.print-body article + article,\r\n.print-body article + header,\r\n.print-body h1 + article,\r\n.print-body header + article,\r\nbody article + article,\r\nbody article + header,\r\nbody h1 + article,\r\nbody header + article {\r\n    margin-top: 40px;\r\n}\r\n.news-item a:not([wk-button]),\r\n.print-body a:not([wk-button]),\r\nbody a:not([wk-button]) {\r\n    color: #007ac3;\r\n    cursor: pointer;\r\n    text-decoration: none;\r\n}\r\n.news-item a:not([wk-button]):hover,\r\n.print-body a:not([wk-button]):hover,\r\n.related-document-title,\r\nbody a:not([wk-button]):hover {\r\n    color: #007ac3;\r\n}\r\n.news-item a:not([wk-button]):visited,\r\n.print-body a:not([wk-button]):visited,\r\nbody a:not([wk-button]):visited {\r\n    color: #af4995;\r\n}\r\n.news-item ol,\r\n.print-body ol,\r\nbody ol,\r\ntable.smartdocument-link-wrapper td {\r\n    padding: 0;\r\n}\r\n.news-item ol \u003E li,\r\n.print-body ol \u003E li,\r\nbody ol \u003E li {\r\n    padding-left: 1em;\r\n}\r\n.news-item ol.eingeb_num_liste,\r\n.news-item ol.num_liste,\r\n.print-body ol.eingeb_num_liste,\r\n.print-body ol.num_liste,\r\nbody ol.eingeb_num_liste,\r\nbody ol.num_liste {\r\n    list-style-type: none;\r\n    margin: 0;\r\n    padding: 0.75rem 0 0 2.5rem;\r\n}\r\n.news-item ol.eingeb_num_liste li .eingeb_listnum,\r\n.print-body ol.eingeb_num_liste li .eingeb_listnum,\r\nbody ol.eingeb_num_liste li .eingeb_listnum {\r\n    float: left;\r\n    margin: 0;\r\n    overflow: visible;\r\n    padding: 0 0 16px;\r\n    width: 8%;\r\n}\r\n.news-item ol.eingeb_num_liste li .eingeb_listenpunkt,\r\n.news-item ol.num_liste \u003E li .listenpunkt,\r\n.print-body ol.eingeb_num_liste li .eingeb_listenpunkt,\r\n.print-body ol.num_liste \u003E li .listenpunkt,\r\nbody ol.eingeb_num_liste li .eingeb_listenpunkt,\r\nbody ol.num_liste \u003E li .listenpunkt {\r\n    float: left;\r\n    margin: 0 0 16px;\r\n    overflow: visible;\r\n    padding: 0;\r\n    width: 92%;\r\n}\r\n.news-item ol.eingeb_num_liste li,\r\n.news-item ol.num_liste \u003E li,\r\n.print-body ol.eingeb_num_liste li,\r\n.print-body ol.num_liste \u003E li,\r\nbody ol.eingeb_num_liste li,\r\nbody ol.num_liste \u003E li {\r\n    list-style-type: none;\r\n    margin: 0;\r\n    padding: 0.125rem 0 0;\r\n    overflow: auto;\r\n}\r\n.news-item ol.num_liste \u003E li .listnum,\r\n.print-body ol.num_liste \u003E li .listnum,\r\nbody ol.num_liste \u003E li .listnum {\r\n    font-weight: inherit;\r\n    float: left;\r\n    margin: 0;\r\n    overflow: visible;\r\n    padding: 0 0 16px;\r\n    width: 8%;\r\n}\r\n.news-item ul.no_bullet,\r\n.print-body ul.no_bullet,\r\nbody ul.no_bullet {\r\n    list-style-type: none;\r\n}\r\n.news-item ul.bullet,\r\n.print-body ul.bullet,\r\nbody ul.bullet {\r\n    list-style-type: square;\r\n}\r\n.news-item ul.bullet li \u003E .annotation + p,\r\n.news-item ul.no_bullet li \u003E .annotation + p,\r\n.page-header .exported-date,\r\n.page-header .jurion,\r\n.page-header .wk-brand,\r\n.print-body ul.bullet li \u003E .annotation + p,\r\n.print-body ul.no_bullet li \u003E .annotation + p,\r\nbody ul.bullet li \u003E .annotation + p,\r\nbody ul.no_bullet li \u003E .annotation + p {\r\n    display: inline-block;\r\n}\r\n.news-item ul.bullet ul,\r\n.news-item ul.no_bullet ul,\r\n.print-body ul.bullet ul,\r\n.print-body ul.no_bullet ul,\r\nbody ul.bullet ul,\r\nbody ul.no_bullet ul {\r\n    margin-bottom: 0;\r\n    margin-top: 0.5em;\r\n}\r\n.news-item div.formular,\r\n.print-body div.formular,\r\nbody div.formular {\r\n    background-color: #eee;\r\n    padding: 0 0 0 1.5em;\r\n    margin-bottom: 1em;\r\n}\r\n.news-item div.formular .formular_head,\r\n.print-body div.formular .formular_head,\r\nbody div.formular .formular_head {\r\n    font-size: large;\r\n}\r\n.news-item div.inter_head,\r\n.print-body div.inter_head,\r\nbody div.inter_head {\r\n    margin: 0.5em inherit;\r\n    font-size: large;\r\n}\r\n.news-item .seite,\r\n.print-body .seite,\r\nbody .seite {\r\n    background-color: #dadada;\r\n    -webkit-box-sizing: border-box;\r\n    -moz-box-sizing: border-box;\r\n    box-sizing: border-box;\r\n    display: block;\r\n    margin: 16px 0;\r\n    padding: 0.25rem;\r\n    text-align: right;\r\n    width: 100%;\r\n}\r\n.news-item .seite a,\r\n.news-item .seite em,\r\n.print-body .seite a,\r\n.print-body .seite em,\r\nbody .seite a,\r\nbody .seite em {\r\n    font-style: normal;\r\n    margin-right: 0.25rem;\r\n}\r\n.news-item .seite a:last-child,\r\n.news-item .seite em:last-child,\r\n.print-body .seite a:last-child,\r\n.print-body .seite em:last-child,\r\nbody .seite a:last-child,\r\nbody .seite em:last-child {\r\n    margin-right: 0;\r\n}\r\n.news-item div.footnote \u003E .footnote-label,\r\n.print-body div.footnote \u003E .footnote-label,\r\nbody div.footnote \u003E .footnote-label {\r\n    float: left;\r\n    width: 10%;\r\n    font-size: 0.9em;\r\n}\r\n.news-item div.footnote \u003E .footnote-content,\r\n.print-body div.footnote \u003E .footnote-content,\r\nbody div.footnote \u003E .footnote-content {\r\n    margin-left: 11%;\r\n    width: 89%;\r\n    font-size: 0.9em;\r\n}\r\n.news-item div.footnote \u003E .footnote-content *,\r\n.news-item div.footnote \u003E .footnote-label \u003E a,\r\n.print-body div.footnote \u003E .footnote-content *,\r\n.print-body div.footnote \u003E .footnote-label \u003E a,\r\nbody div.footnote \u003E .footnote-content *,\r\nbody div.footnote \u003E .footnote-label \u003E a {\r\n    font-size: inherit;\r\n}\r\n.news-item .wkde-legislation div.footnote .footnote-label,\r\n.print-body .wkde-legislation div.footnote .footnote-label,\r\nbody .wkde-legislation div.footnote .footnote-label,\r\ntable.compared-content-table ol.num_liste ol.num_liste \u003E li .listnum {\r\n    width: 15%;\r\n}\r\n.news-item .wkde-legislation div.footnote .footnote-content,\r\n.print-body .wkde-legislation div.footnote .footnote-content,\r\nbody .wkde-legislation div.footnote .footnote-content {\r\n    width: 84%;\r\n    margin-left: 16%;\r\n}\r\n.print-body a.anm-link,\r\nbody a.anm-link {\r\n    font-size: 0.7em !important;\r\n    vertical-align: text-top !important;\r\n}\r\n.news-item div.anmerkungen \u003E div,\r\n.print-body div.anmerkungen \u003E div,\r\nbody div.anmerkungen \u003E div {\r\n    margin-top: 1em;\r\n    margin-bottom: 1em;\r\n}\r\n.news-item div.anmerkungen \u003E div \u003E p,\r\n.print-body div.anmerkungen \u003E div \u003E p,\r\nbody div.anmerkungen \u003E div \u003E p {\r\n    margin-top: 0;\r\n    margin-bottom: 0;\r\n}\r\n.news-item .original_source_link,\r\n.print-body .original_source_link,\r\nbody .original_source_link {\r\n    display: block;\r\n    padding-top: 16px;\r\n}\r\n.news-item div.rz-zh,\r\n.print-body div.rz-zh,\r\nbody div.rz-zh {\r\n    font-weight: 700;\r\n    margin-bottom: 24px;\r\n    margin-left: auto;\r\n    margin-right: 0;\r\n    text-align: right;\r\n    width: 50px;\r\n}\r\n.news-item .rz-zh-wrapper \u003E table,\r\n.print-body .rz-zh-wrapper \u003E table,\r\nbody .rz-zh-wrapper \u003E table {\r\n    table-layout: auto;\r\n    width: 100% !important;\r\n}\r\n.news-item .rz-zh-wrapper \u003E table \u003E tbody \u003E tr \u003E td,\r\n.print-body .rz-zh-wrapper \u003E table \u003E tbody \u003E tr \u003E td,\r\nbody .rz-zh-wrapper \u003E table \u003E tbody \u003E tr \u003E td {\r\n    max-width: 0;\r\n    overflow: auto;\r\n    width: 100%;\r\n    padding: 0;\r\n}\r\n.news-item .rz-zh-wrapper \u003E table \u003E tbody \u003E tr \u003E td td,\r\n.print-body .rz-zh-wrapper \u003E table \u003E tbody \u003E tr \u003E td td,\r\nbody .rz-zh-wrapper \u003E table \u003E tbody \u003E tr \u003E td td {\r\n    padding: 11px 7px;\r\n}\r\n.news-item .rz-zh-wrapper \u003E table \u003E tbody \u003E tr \u003E td.right,\r\n.print-body .rz-zh-wrapper \u003E table \u003E tbody \u003E tr \u003E td.right,\r\nbody .rz-zh-wrapper \u003E table \u003E tbody \u003E tr \u003E td.right {\r\n    margin-left: auto;\r\n    margin-right: 0;\r\n    max-width: 100%;\r\n    width: 50px;\r\n}\r\n.news-item .rz-zh-wrapper \u003E table \u003E tbody \u003E tr \u003E td table,\r\n.print-body .rz-zh-wrapper \u003E table \u003E tbody \u003E tr \u003E td table,\r\nbody .rz-zh-wrapper \u003E table \u003E tbody \u003E tr \u003E td table {\r\n    table-layout: auto;\r\n}\r\n.news-item .rz-zh-wrapper \u003E table \u003E tbody \u003E tr \u003E td table td,\r\n.news-item article table.doc_table td,\r\n.news-item article table.doc_table th,\r\n.print-body .rz-zh-wrapper \u003E table \u003E tbody \u003E tr \u003E td table td,\r\n.print-body article table.doc_table td,\r\n.print-body article table.doc_table th,\r\nbody .rz-zh-wrapper \u003E table \u003E tbody \u003E tr \u003E td table td,\r\nbody article table.doc_table td,\r\nbody article table.doc_table th {\r\n    word-break: normal;\r\n    word-wrap: normal;\r\n}\r\nbody article table.doc_table th {\r\n    font-weight: normal;\r\n    text-align: left;\r\n    border: solid 1px black;\r\n}\r\n.news-item div.doc_footer \u003E hr,\r\n.print-body div.doc_footer \u003E hr,\r\nbody div.doc_footer \u003E hr {\r\n    margin: 0;\r\n}\r\n.news-item div.doc_footer \u003E div.hinweis,\r\n.print-body div.doc_footer \u003E div.hinweis,\r\nbody div.doc_footer \u003E div.hinweis {\r\n    padding-left: 0;\r\n}\r\n.news-item .beispiel \u003E *,\r\n.news-item .hinweis \u003E *,\r\n.news-item .literaturhinweise \u003E *,\r\n.news-item .praxistipp \u003E *,\r\n.news-item .wkde-case .antrag,\r\n.print-body .beispiel \u003E *,\r\n.print-body .hinweis \u003E *,\r\n.print-body .literaturhinweise \u003E *,\r\n.print-body .praxistipp \u003E *,\r\n.print-body .wkde-case .antrag,\r\nbody .beispiel \u003E *,\r\nbody .hinweis \u003E *,\r\nbody .literaturhinweise \u003E *,\r\nbody .praxistipp \u003E *,\r\nbody .wkde-case .antrag {\r\n    margin-left: 30px;\r\n}\r\n.news-item .wkde-commentary .gld_head,\r\n.news-item .wkde-commentary span.seite,\r\n.print-body .wkde-commentary .gld_head,\r\n.print-body .wkde-commentary span.seite,\r\nbody .wkde-commentary .gld_head,\r\nbody .wkde-commentary span.seite {\r\n    margin-right: 50px;\r\n    width: auto;\r\n}\r\n.news-item .article-header table,\r\n.news-item .wkde-commentary .rz .seite,\r\n.print-body .wkde-commentary .rz .seite,\r\nbody .wkde-commentary .rz .seite,\r\ntable.two-column-table {\r\n    width: 100%;\r\n}\r\n.news-item .wkde-commentary-toc div.rz-zh,\r\n.print-body .wkde-commentary-toc div.rz-zh,\r\nbody .wkde-commentary-toc div.rz-zh {\r\n    font-weight: inherit;\r\n    margin-bottom: inherit;\r\n    text-align: inherit;\r\n    width: inherit;\r\n}\r\n.news-item .wkde-administrative-letter #wkde-administrative-letter-head,\r\n.news-item article table.doc_table.table_100,\r\n.print-body .wkde-administrative-letter #wkde-administrative-letter-head,\r\n.print-body article table.doc_table.table_100,\r\nbody .wkde-administrative-letter #wkde-administrative-letter-head,\r\nbody article table.doc_table.table_100,\r\ntable.smartdocument-link-wrapper {\r\n    width: 100% !important;\r\n}\r\n.news-item .wkde-administrative-letter #wkde-administrative-letter-head .bottom-row \u003E *,\r\n.news-item .wkde-administrative-letter #wkde-administrative-letter-head .top-row \u003E *,\r\n.print-body .wkde-administrative-letter #wkde-administrative-letter-head .bottom-row \u003E *,\r\n.print-body .wkde-administrative-letter #wkde-administrative-letter-head .top-row \u003E *,\r\nbody .wkde-administrative-letter #wkde-administrative-letter-head .bottom-row \u003E *,\r\nbody .wkde-administrative-letter #wkde-administrative-letter-head .top-row \u003E * {\r\n    padding: 4px 0;\r\n}\r\n.news-item .wkde-administrative-letter .va-rz,\r\n.print-body .wkde-administrative-letter .va-rz,\r\nbody .wkde-administrative-letter .va-rz {\r\n    font-weight: 700;\r\n    margin-right: 10px;\r\n}\r\n.news-item #info,\r\n.print-body #info,\r\nbody #info {\r\n    border-collapse: separate;\r\n    padding: 16px 0;\r\n}\r\n.news-item .infografik,\r\n.print-body .infografik,\r\nbody .infografik {\r\n    background: -webkit-gradient(linear, left top, left bottom, from(#dadada), to(#fff));\r\n    background: -webkit-linear-gradient(top, #dadada, #fff);\r\n    background: oldlinear-gradient(top, #dadada, #fff) -moz-;\r\n    background: -o-linear-gradient(top, #dadada, #fff);\r\n    background: linear-gradient(180deg, #dadada, #fff);\r\n    padding-top: 16px;\r\n}\r\n.news-item .infografik \u003E .infografik_text,\r\n.print-body .infografik \u003E .infografik_text,\r\nbody .infografik \u003E .infografik_text {\r\n    font-size: 1.4rem;\r\n}\r\n.news-item .doc-toc-structure,\r\n.print-body .doc-toc-structure,\r\nbody .doc-toc-structure {\r\n    padding: 16px 0;\r\n}\r\n.news-item article.toc_doc,\r\n.print-body article.toc_doc,\r\nbody article.toc_doc {\r\n    background-color: #f6f6f6;\r\n    padding-bottom: 0.3em;\r\n    padding-left: 1em;\r\n    padding-right: 1em;\r\n}\r\n.news-item article.toc_doc td,\r\n.print-body article.toc_doc td,\r\nbody article.toc_doc td {\r\n    background-color: #fff;\r\n    padding: 0.5em 0.6em;\r\n    border-bottom: 0.7em solid #f6f6f6;\r\n}\r\n.news-item .bk_vertiefung_head,\r\n.print-body .bk_vertiefung_head,\r\nbody .bk_vertiefung_head {\r\n    font-size: 10pt !important;\r\n    font-style: italic;\r\n    font-weight: 700;\r\n}\r\n.news-item .bk_vertiefung_head,\r\n.news-item .bk_verweis,\r\n.print-body .bk_vertiefung_head,\r\n.print-body .bk_verweis,\r\nbody .bk_vertiefung_head,\r\nbody .bk_verweis {\r\n    margin: 16px 0;\r\n}\r\n.print-body .untertitel-autor img,\r\nbody .untertitel-autor img {\r\n    margin-right: 6px;\r\n}\r\n.news-item .untertitel-autor *,\r\n.print-body .untertitel-autor *,\r\nbody .untertitel-autor * {\r\n    font-style: italic;\r\n    font-weight: 400;\r\n}\r\n.news-item .wkde-commentary .beispiel \u003E h1,\r\n.news-item .wkde-commentary .beispiel \u003E h2,\r\n.news-item .wkde-commentary .beispiel \u003E h3,\r\n.news-item .wkde-commentary .beispiel \u003E h4,\r\n.news-item .wkde-commentary .beispiel \u003E h5,\r\n.news-item .wkde-commentary .beispiel \u003E h6,\r\n.news-item .wkde-commentary .hinweis \u003E h1,\r\n.news-item .wkde-commentary .hinweis \u003E h2,\r\n.news-item .wkde-commentary .hinweis \u003E h3,\r\n.news-item .wkde-commentary .hinweis \u003E h4,\r\n.news-item .wkde-commentary .hinweis \u003E h5,\r\n.news-item .wkde-commentary .hinweis \u003E h6,\r\n.news-item .wkde-commentary .praxistipp \u003E h1,\r\n.news-item .wkde-commentary .praxistipp \u003E h2,\r\n.news-item .wkde-commentary .praxistipp \u003E h3,\r\n.news-item .wkde-commentary .praxistipp \u003E h4,\r\n.news-item .wkde-commentary .praxistipp \u003E h5,\r\n.news-item .wkde-commentary .praxistipp \u003E h6,\r\n.print-body .wkde-commentary .beispiel \u003E h1,\r\n.print-body .wkde-commentary .beispiel \u003E h2,\r\n.print-body .wkde-commentary .beispiel \u003E h3,\r\n.print-body .wkde-commentary .beispiel \u003E h4,\r\n.print-body .wkde-commentary .beispiel \u003E h5,\r\n.print-body .wkde-commentary .beispiel \u003E h6,\r\n.print-body .wkde-commentary .hinweis \u003E h1,\r\n.print-body .wkde-commentary .hinweis \u003E h2,\r\n.print-body .wkde-commentary .hinweis \u003E h3,\r\n.print-body .wkde-commentary .hinweis \u003E h4,\r\n.print-body .wkde-commentary .hinweis \u003E h5,\r\n.print-body .wkde-commentary .hinweis \u003E h6,\r\n.print-body .wkde-commentary .praxistipp \u003E h1,\r\n.print-body .wkde-commentary .praxistipp \u003E h2,\r\n.print-body .wkde-commentary .praxistipp \u003E h3,\r\n.print-body .wkde-commentary .praxistipp \u003E h4,\r\n.print-body .wkde-commentary .praxistipp \u003E h5,\r\n.print-body .wkde-commentary .praxistipp \u003E h6,\r\nbody .wkde-commentary .beispiel \u003E h1,\r\nbody .wkde-commentary .beispiel \u003E h2,\r\nbody .wkde-commentary .beispiel \u003E h3,\r\nbody .wkde-commentary .beispiel \u003E h4,\r\nbody .wkde-commentary .beispiel \u003E h5,\r\nbody .wkde-commentary .beispiel \u003E h6,\r\nbody .wkde-commentary .hinweis \u003E h1,\r\nbody .wkde-commentary .hinweis \u003E h2,\r\nbody .wkde-commentary .hinweis \u003E h3,\r\nbody .wkde-commentary .hinweis \u003E h4,\r\nbody .wkde-commentary .hinweis \u003E h5,\r\nbody .wkde-commentary .hinweis \u003E h6,\r\nbody .wkde-commentary .praxistipp \u003E h1,\r\nbody .wkde-commentary .praxistipp \u003E h2,\r\nbody .wkde-commentary .praxistipp \u003E h3,\r\nbody .wkde-commentary .praxistipp \u003E h4,\r\nbody .wkde-commentary .praxistipp \u003E h5,\r\nbody .wkde-commentary .praxistipp \u003E h6 {\r\n    margin-left: 0;\r\n}\r\n.news-item .doppelt_unterstrichen,\r\n.print-body .doppelt_unterstrichen,\r\nbody .doppelt_unterstrichen {\r\n    border: 0 double;\r\n    border-bottom: 3px;\r\n    border-color: inherit;\r\n}\r\n.news-item article table.doc_table.no_border,\r\n.print-body article table.doc_table.no_border,\r\nbody article table.doc_table.no_border,\r\nhr {\r\n    border: none;\r\n}\r\n.news-item article table,\r\n.print-body article table,\r\nbody article table {\r\n    table-layout: fixed;\r\n    width: auto !important;\r\n    border-collapse: separate;\r\n}\r\n.news-item article table td,\r\n.news-item article table th,\r\n.print-body article table td,\r\n.print-body article table th,\r\nbody article table td,\r\nbody article table th {\r\n    padding: 11px 7px;\r\n    text-align: left;\r\n    vertical-align: top;\r\n    word-break: break-word;\r\n    word-wrap: break-word;\r\n}\r\n.news-item article table.doc_table,\r\n.print-body article table.doc_table,\r\nbody article table.doc_table {\r\n    table-layout: inherit;\r\n}\r\n.print-body article table.doc_table.border,\r\nbody article table.doc_table.border {\r\n    border-collapse: collapse;\r\n}\r\n.news-item article table.doc_table.border td,\r\n.news-item article table.doc_table.border th,\r\n.print-body article table.doc_table.border,\r\n.print-body article table.doc_table.border td,\r\n.print-body article table.doc_table.border th,\r\nbody article table.doc_table.border,\r\nbody article table.doc_table.border td,\r\nbody article table.doc_table.border th{\r\n    border: 1px solid #000;\r\n}\r\n.news-item article table.doc_table.table_80,\r\n.print-body article table.doc_table.table_80,\r\nbody article table.doc_table.table_80 {\r\n    width: 80% !important;\r\n}\r\n.news-item article table.doc_table.table_60,\r\n.print-body article table.doc_table.table_60,\r\nbody article table.doc_table.table_60 {\r\n    width: 60% !important;\r\n}\r\n.news-item article table.doc_table.table_40,\r\n.print-body article table.doc_table.table_40,\r\nbody article table.doc_table.table_40 {\r\n    width: 40% !important;\r\n}\r\n.news-item article table.doc_table.table_20,\r\n.print-body article table.doc_table.table_20,\r\nbody article table.doc_table.table_20 {\r\n    width: 20% !important;\r\n}\r\n.news-item .wkde-document-body,\r\n.news-item article table.doc_table td \u003E p:first-child,\r\n.news-item article table.doc_table th \u003E p:first-child,\r\n.print-body article table.doc_table td \u003E p:first-child,\r\n.print-body article table.doc_table th \u003E p:first-child,\r\nbody article table.doc_table td \u003E p:first-child,\r\nbody article table.doc_table th \u003E p:first-child {\r\n    margin-top: 0;\r\n}\r\n.news-item article table.doc_table td.tc_middle_center,\r\n.news-item article table.doc_table td.tc_middle_center :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.news-item article table.doc_table td.tc_middle_justify,\r\n.news-item article table.doc_table td.tc_middle_justify :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.news-item article table.doc_table td.tc_middle_left,\r\n.news-item article table.doc_table td.tc_middle_left :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.news-item article table.doc_table td.tc_middle_right,\r\n.news-item article table.doc_table td.tc_middle_right :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.news-item article table.doc_table th.tc_middle_center,\r\n.news-item article table.doc_table th.tc_middle_center :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.news-item article table.doc_table th.tc_middle_justify,\r\n.news-item article table.doc_table th.tc_middle_justify :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.news-item article table.doc_table th.tc_middle_left,\r\n.news-item article table.doc_table th.tc_middle_left :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.news-item article table.doc_table th.tc_middle_right,\r\n.news-item article table.doc_table th.tc_middle_right :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table td.tc_middle_center,\r\n.print-body article table.doc_table td.tc_middle_center :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table td.tc_middle_justify,\r\n.print-body article table.doc_table td.tc_middle_justify :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table td.tc_middle_left,\r\n.print-body article table.doc_table td.tc_middle_left :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table td.tc_middle_right,\r\n.print-body article table.doc_table td.tc_middle_right :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table th.tc_middle_center,\r\n.print-body article table.doc_table th.tc_middle_center :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table th.tc_middle_justify,\r\n.print-body article table.doc_table th.tc_middle_justify :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table th.tc_middle_left,\r\n.print-body article table.doc_table th.tc_middle_left :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table th.tc_middle_right,\r\n.print-body article table.doc_table th.tc_middle_right :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table td.tc_middle_center,\r\nbody article table.doc_table td.tc_middle_center :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table td.tc_middle_justify,\r\nbody article table.doc_table td.tc_middle_justify :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table td.tc_middle_left,\r\nbody article table.doc_table td.tc_middle_left :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table td.tc_middle_right,\r\nbody article table.doc_table td.tc_middle_right :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table th.tc_middle_center,\r\nbody article table.doc_table th.tc_middle_center :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table th.tc_middle_justify,\r\nbody article table.doc_table th.tc_middle_justify :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table th.tc_middle_left,\r\nbody article table.doc_table th.tc_middle_left :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table th.tc_middle_right,\r\nbody article table.doc_table th.tc_middle_right :not(.text-mark-red):not(.text-mark-orange):not(.annotation) {\r\n    vertical-align: middle !important;\r\n}\r\n.news-item article table.doc_table td.tc_bottom_center,\r\n.news-item article table.doc_table td.tc_bottom_center :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.news-item article table.doc_table td.tc_bottom_justify,\r\n.news-item article table.doc_table td.tc_bottom_justify :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.news-item article table.doc_table td.tc_bottom_left,\r\n.news-item article table.doc_table td.tc_bottom_left :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.news-item article table.doc_table td.tc_bottom_right,\r\n.news-item article table.doc_table td.tc_bottom_right :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.news-item article table.doc_table th.tc_bottom_center,\r\n.news-item article table.doc_table th.tc_bottom_center :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.news-item article table.doc_table th.tc_bottom_justify,\r\n.news-item article table.doc_table th.tc_bottom_justify :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.news-item article table.doc_table th.tc_bottom_left,\r\n.news-item article table.doc_table th.tc_bottom_left :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.news-item article table.doc_table th.tc_bottom_right,\r\n.news-item article table.doc_table th.tc_bottom_right :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table td.tc_bottom_center,\r\n.print-body article table.doc_table td.tc_bottom_center :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table td.tc_bottom_justify,\r\n.print-body article table.doc_table td.tc_bottom_justify :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table td.tc_bottom_left,\r\n.print-body article table.doc_table td.tc_bottom_left :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table td.tc_bottom_right,\r\n.print-body article table.doc_table td.tc_bottom_right :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table th.tc_bottom_center,\r\n.print-body article table.doc_table th.tc_bottom_center :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table th.tc_bottom_justify,\r\n.print-body article table.doc_table th.tc_bottom_justify :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table th.tc_bottom_left,\r\n.print-body article table.doc_table th.tc_bottom_left :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\n.print-body article table.doc_table th.tc_bottom_right,\r\n.print-body article table.doc_table th.tc_bottom_right :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table td.tc_bottom_center,\r\nbody article table.doc_table td.tc_bottom_center :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table td.tc_bottom_justify,\r\nbody article table.doc_table td.tc_bottom_justify :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table td.tc_bottom_left,\r\nbody article table.doc_table td.tc_bottom_left :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table td.tc_bottom_right,\r\nbody article table.doc_table td.tc_bottom_right :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table th.tc_bottom_center,\r\nbody article table.doc_table th.tc_bottom_center :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table th.tc_bottom_justify,\r\nbody article table.doc_table th.tc_bottom_justify :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table th.tc_bottom_left,\r\nbody article table.doc_table th.tc_bottom_left :not(.text-mark-red):not(.text-mark-orange):not(.annotation),\r\nbody article table.doc_table th.tc_bottom_right,\r\nbody article table.doc_table th.tc_bottom_right :not(.text-mark-red):not(.text-mark-orange):not(.annotation) {\r\n    vertical-align: bottom !important;\r\n}\r\n.news-item article table.doc_table td.tc_bottom_left,\r\n.news-item article table.doc_table td.tc_bottom_left *,\r\n.news-item article table.doc_table td.tc_middle_left,\r\n.news-item article table.doc_table td.tc_middle_left *,\r\n.news-item article table.doc_table td.tc_top_left,\r\n.news-item article table.doc_table td.tc_top_left *,\r\n.news-item article table.doc_table th.tc_bottom_left,\r\n.news-item article table.doc_table th.tc_bottom_left *,\r\n.news-item article table.doc_table th.tc_middle_left,\r\n.news-item article table.doc_table th.tc_middle_left *,\r\n.news-item article table.doc_table th.tc_top_left,\r\n.news-item article table.doc_table th.tc_top_left *,\r\n.print-body article table.doc_table td.tc_bottom_left,\r\n.print-body article table.doc_table td.tc_bottom_left *,\r\n.print-body article table.doc_table td.tc_middle_left,\r\n.print-body article table.doc_table td.tc_middle_left *,\r\n.print-body article table.doc_table td.tc_top_left,\r\n.print-body article table.doc_table td.tc_top_left *,\r\n.print-body article table.doc_table th.tc_bottom_left,\r\n.print-body article table.doc_table th.tc_bottom_left *,\r\n.print-body article table.doc_table th.tc_middle_left,\r\n.print-body article table.doc_table th.tc_middle_left *,\r\n.print-body article table.doc_table th.tc_top_left,\r\n.print-body article table.doc_table th.tc_top_left *,\r\nbody article table.doc_table td.tc_bottom_left,\r\nbody article table.doc_table td.tc_bottom_left *,\r\nbody article table.doc_table td.tc_middle_left,\r\nbody article table.doc_table td.tc_middle_left *,\r\nbody article table.doc_table td.tc_top_left,\r\nbody article table.doc_table td.tc_top_left *,\r\nbody article table.doc_table th.tc_bottom_left,\r\nbody article table.doc_table th.tc_bottom_left *,\r\nbody article table.doc_table th.tc_middle_left,\r\nbody article table.doc_table th.tc_middle_left *,\r\nbody article table.doc_table th.tc_top_left,\r\nbody article table.doc_table th.tc_top_left *,\r\ntable.two-column-table td.left {\r\n    text-align: left !important;\r\n}\r\n.news-item article table.doc_table td.tc_bottom_center,\r\n.news-item article table.doc_table td.tc_bottom_center *,\r\n.news-item article table.doc_table td.tc_middle_center,\r\n.news-item article table.doc_table td.tc_middle_center *,\r\n.news-item article table.doc_table td.tc_top_center,\r\n.news-item article table.doc_table td.tc_top_center *,\r\n.news-item article table.doc_table th.tc_bottom_center,\r\n.news-item article table.doc_table th.tc_bottom_center *,\r\n.news-item article table.doc_table th.tc_middle_center,\r\n.news-item article table.doc_table th.tc_middle_center *,\r\n.news-item article table.doc_table th.tc_top_center,\r\n.news-item article table.doc_table th.tc_top_center *,\r\n.print-body article table.doc_table td.tc_bottom_center,\r\n.print-body article table.doc_table td.tc_bottom_center *,\r\n.print-body article table.doc_table td.tc_middle_center,\r\n.print-body article table.doc_table td.tc_middle_center *,\r\n.print-body article table.doc_table td.tc_top_center,\r\n.print-body article table.doc_table td.tc_top_center *,\r\n.print-body article table.doc_table th.tc_bottom_center,\r\n.print-body article table.doc_table th.tc_bottom_center *,\r\n.print-body article table.doc_table th.tc_middle_center,\r\n.print-body article table.doc_table th.tc_middle_center *,\r\n.print-body article table.doc_table th.tc_top_center,\r\n.print-body article table.doc_table th.tc_top_center *,\r\nbody article table.doc_table td.tc_bottom_center,\r\nbody article table.doc_table td.tc_bottom_center *,\r\nbody article table.doc_table td.tc_middle_center,\r\nbody article table.doc_table td.tc_middle_center *,\r\nbody article table.doc_table td.tc_top_center,\r\nbody article table.doc_table td.tc_top_center *,\r\nbody article table.doc_table th.tc_bottom_center,\r\nbody article table.doc_table th.tc_bottom_center *,\r\nbody article table.doc_table th.tc_middle_center,\r\nbody article table.doc_table th.tc_middle_center *,\r\nbody article table.doc_table th.tc_top_center,\r\nbody article table.doc_table th.tc_top_center * {\r\n    text-align: center !important;\r\n}\r\n.news-item article table.doc_table td.tc_bottom_right,\r\n.news-item article table.doc_table td.tc_bottom_right *,\r\n.news-item article table.doc_table td.tc_middle_right,\r\n.news-item article table.doc_table td.tc_middle_right *,\r\n.news-item article table.doc_table td.tc_top_right,\r\n.news-item article table.doc_table td.tc_top_right *,\r\n.news-item article table.doc_table th.tc_bottom_right,\r\n.news-item article table.doc_table th.tc_bottom_right *,\r\n.news-item article table.doc_table th.tc_middle_right,\r\n.news-item article table.doc_table th.tc_middle_right *,\r\n.news-item article table.doc_table th.tc_top_right,\r\n.news-item article table.doc_table th.tc_top_right *,\r\n.print-body article table.doc_table td.tc_bottom_right,\r\n.print-body article table.doc_table td.tc_bottom_right *,\r\n.print-body article table.doc_table td.tc_middle_right,\r\n.print-body article table.doc_table td.tc_middle_right *,\r\n.print-body article table.doc_table td.tc_top_right,\r\n.print-body article table.doc_table td.tc_top_right *,\r\n.print-body article table.doc_table th.tc_bottom_right,\r\n.print-body article table.doc_table th.tc_bottom_right *,\r\n.print-body article table.doc_table th.tc_middle_right,\r\n.print-body article table.doc_table th.tc_middle_right *,\r\n.print-body article table.doc_table th.tc_top_right,\r\n.print-body article table.doc_table th.tc_top_right *,\r\nbody article table.doc_table td.tc_bottom_right,\r\nbody article table.doc_table td.tc_bottom_right *,\r\nbody article table.doc_table td.tc_middle_right,\r\nbody article table.doc_table td.tc_middle_right *,\r\nbody article table.doc_table td.tc_top_right,\r\nbody article table.doc_table td.tc_top_right *,\r\nbody article table.doc_table th.tc_bottom_right,\r\nbody article table.doc_table th.tc_bottom_right *,\r\nbody article table.doc_table th.tc_middle_right,\r\nbody article table.doc_table th.tc_middle_right *,\r\nbody article table.doc_table th.tc_top_right,\r\nbody article table.doc_table th.tc_top_right *,\r\ntable.two-column-table td.right {\r\n    text-align: right !important;\r\n}\r\n.news-item article table.doc_table td.tc_bottom_justify,\r\n.news-item article table.doc_table td.tc_bottom_justify *,\r\n.news-item article table.doc_table td.tc_middle_justify,\r\n.news-item article table.doc_table td.tc_middle_justify *,\r\n.news-item article table.doc_table td.tc_top_justify,\r\n.news-item article table.doc_table td.tc_top_justify *,\r\n.news-item article table.doc_table th.tc_bottom_justify,\r\n.news-item article table.doc_table th.tc_bottom_justify *,\r\n.news-item article table.doc_table th.tc_middle_justify,\r\n.news-item article table.doc_table th.tc_middle_justify *,\r\n.news-item article table.doc_table th.tc_top_justify,\r\n.news-item article table.doc_table th.tc_top_justify *,\r\n.print-body article table.doc_table td.tc_bottom_justify,\r\n.print-body article table.doc_table td.tc_bottom_justify *,\r\n.print-body article table.doc_table td.tc_middle_justify,\r\n.print-body article table.doc_table td.tc_middle_justify *,\r\n.print-body article table.doc_table td.tc_top_justify,\r\n.print-body article table.doc_table td.tc_top_justify *,\r\n.print-body article table.doc_table th.tc_bottom_justify,\r\n.print-body article table.doc_table th.tc_bottom_justify *,\r\n.print-body article table.doc_table th.tc_middle_justify,\r\n.print-body article table.doc_table th.tc_middle_justify *,\r\n.print-body article table.doc_table th.tc_top_justify,\r\n.print-body article table.doc_table th.tc_top_justify *,\r\nbody article table.doc_table td.tc_bottom_justify,\r\nbody article table.doc_table td.tc_bottom_justify *,\r\nbody article table.doc_table td.tc_middle_justify,\r\nbody article table.doc_table td.tc_middle_justify *,\r\nbody article table.doc_table td.tc_top_justify,\r\nbody article table.doc_table td.tc_top_justify *,\r\nbody article table.doc_table th.tc_bottom_justify,\r\nbody article table.doc_table th.tc_bottom_justify *,\r\nbody article table.doc_table th.tc_middle_justify,\r\nbody article table.doc_table th.tc_middle_justify *,\r\nbody article table.doc_table th.tc_top_justify,\r\nbody article table.doc_table th.tc_top_justify * {\r\n    text-align: justify !important;\r\n}\r\nbody {\r\n    -webkit-print-color-adjust: exact;\r\n    color-adjust: exact;\r\n}\r\n.page-break {\r\n    display: block;\r\n    page-break-before: always;\r\n}\r\n.doc-url a,\r\n.hide-links a,\r\na.hidden-anchor {\r\n    color: #000 !important;\r\n    text-decoration: none !important;\r\n}\r\na.hidden-anchor {\r\n    width: 0 !important;\r\n    float: left;\r\n}\r\n.compared-content-table td.left-content .document_toc,\r\n.compared-content-table td.left-content td div,\r\n.compared-content-table td.left-content td p,\r\n.compared-content-table td.right-content .document_toc,\r\n.compared-content-table td.right-content td div,\r\n.compared-content-table td.right-content td p,\r\n.wkde-document .document_toc,\r\n.wkde-document td div,\r\n.wkde-document td p {\r\n    text-align: inherit;\r\n}\r\n.highlight-item {\r\n    border: 1px solid #757575;\r\n    padding: 2px;\r\n}\r\n.hide-highlights .highlight-item {\r\n    border: none;\r\n    padding: 0;\r\n}\r\ntbody {\r\n    vertical-align: middle;\r\n}\r\n.bibliography-container .bibliography table td,\r\ntable td {\r\n    vertical-align: top;\r\n}\r\nhr {\r\n    background-color: #bfbfbf;\r\n    height: 1pt;\r\n    margin: 0.1cm 0 0.35cm;\r\n    max-height: 1pt;\r\n    outline: 0;\r\n}\r\n.list dd {\r\n    margin-left: 1pt;\r\n}\r\n.document-relation-title {\r\n    font-family: Franziska, \u0022Times New Roman\u0022, Times, serif;\r\n}\r\n.related-document-summary {\r\n    margin-bottom: 0.25cm;\r\n}\r\ntable.two-column-table td.left,\r\ntable.two-column-table td.right {\r\n    vertical-align: top;\r\n    width: 50%;\r\n}\r\n.page-header {\r\n  width: 100%;\r\n  margin: 16px 8px 16px 24px !important;\r\n}\r\n.page-header.print {\r\n    margin: 0.4cm 0 0.5cm;\r\n}\r\n.page-header .wk-brand {\r\n    margin-top: 0.35cm;\r\n    width: 3.5cm;\r\n}\r\n.page-header .jurion {\r\n    height: 0.7cm;\r\n    margin-top: 0.3cm;\r\n}\r\n.news-item .hide-links a,\r\n.page-header .exported-date {\r\n    color: #000 !important;\r\n}\r\n.page-header .left,\r\n.page-header .right {\r\n    vertical-align: bottom !important;\r\n    width: 50%;\r\n}\r\n.page-header .right {\r\n    padding-bottom: 0.1cm;\r\n}\r\n.exported-information {\r\n    color: #000 !important;\r\n    word-wrap: break-word;\r\n}\r\n.exported-information .doc-url {\r\n    line-height: 20pt !important;\r\n}\r\n.spacer {\r\n    height: 0.5cm;\r\n}\r\n.section-spacer {\r\n    height: 0.25cm;\r\n}\r\n.breadcrumb {\r\n    margin-bottom: 0.4cm;\r\n}\r\n.breadcrumb a {\r\n    text-decoration: none;\r\n}\r\n.authors .authors-title,\r\n.bibliography-container .bibliography .status,\r\n.breadcrumb .breadcrumb-node,\r\n.breadcrumb .breadcrumb-separator,\r\n.creation-date,\r\n.news-item div,\r\n.news-item h1,\r\n.news-item h2,\r\n.news-item h3,\r\n.news-item h4,\r\n.news-item h5,\r\n.news-item h6,\r\n.news-item ol,\r\n.news-item p,\r\n.news-item ul,\r\n.status {\r\n    color: #000;\r\n}\r\n.breadcrumb .breadcrumb-root-node {\r\n    font-size: 23px !important;\r\n    color: #85bc20;\r\n}\r\n.breadcrumb .breadcrumb-separator {\r\n    font-size: small !important;\r\n}\r\n.bibliography-container {\r\n    padding: 0 0 0.5cm;\r\n}\r\n.rtf .bibliography-container .head td {\r\n    border: 2pt solid #ededed;\r\n    border-left-color: #bfbfbf !important;\r\n    border-right-color: #bfbfbf !important;\r\n    border-top-color: #bfbfbf !important;\r\n    border-left-width: 0 !important;\r\n    border-right-width: 0 !important;\r\n    border-top-width: 0 !important;\r\n}\r\n.bibliography-container .bibliography {\r\n    border: 1pt solid #bfbfbf;\r\n    color: #000;\r\n    padding: 0.2cm;\r\n}\r\n.bibliography-container .bibliography table {\r\n    border-collapse: separate;\r\n    border-spacing: 0.25cm;\r\n}\r\n.bibliography-container .bibliography table td.label,\r\n.bibliography-container .bibliography table td.value {\r\n    padding-bottom: 0.13cm;\r\n}\r\n.bibliography-container .bibliography hr {\r\n    height: 1.5pt;\r\n    max-height: 1.5pt;\r\n}\r\n.bibliography-container .bibliography del,\r\n.bibliography-container .bibliography ins,\r\ntable.smartdocument-link-wrapper a {\r\n    text-decoration: none !important;\r\n}\r\n.bibliography-container .bibliography .title {\r\n    font-weight: 700;\r\n    line-height: 14pt;\r\n}\r\n.bibliography-container .bibliography .content {\r\n    line-height: 14pt;\r\n}\r\n.bibliography-container.print .bibliography table {\r\n    border-spacing: 0;\r\n}\r\n.bibliography-container.print .bibliography table tr:not(.status) td {\r\n    width: 50%;\r\n}\r\n.bibliography-container *,\r\n.dossier-version-info,\r\n.exported-date,\r\n.exported-information * {\r\n    font-size: 8pt !important;\r\n}\r\n.metadata {\r\n    background: #ededed;\r\n    margin: 0.5cm 0;\r\n    padding: 0 0.25cm;\r\n}\r\n.metadata .key {\r\n    color: #000;\r\n    width: 3cm;\r\n}\r\n.metadata .value {\r\n    padding-left: 0.8cm;\r\n}\r\n.print-body .metadata tr td {\r\n    font-size: 10pt !important;\r\n    padding-bottom: 0.35cm;\r\n}\r\n.print-body .metadata tr:first-child td {\r\n    padding-top: 0.15cm;\r\n}\r\n.print-body .metadata tr:last-child td {\r\n    padding-bottom: 0.15cm;\r\n}\r\n.additional-information {\r\n    margin: 0.1cm 0 0.25cm;\r\n    color: #000;\r\n}\r\n.authors {\r\n    margin-top: 0.25cm;\r\n}\r\nbody .wkde-case-headnote-usk {\r\n    border: 1px solid #DADADA;\r\n    padding: 24px;\r\n}\r\n.page-footer .page-number,\r\n.page-footer .terms {\r\n    font-size: 8pt !important;\r\n    text-align: center;\r\n    padding: 0;\r\n    line-height: 9pt;\r\n}\r\n.page-footer .page-number {\r\n    margin: 0;\r\n    color: #bfbfbf;\r\n}\r\n.page-footer .terms {\r\n    margin: 1cm 0 0.5cm;\r\n}\r\n.page-footer .terms a {\r\n    text-decoration: none;\r\n    color: #000;\r\n}\r\n.snippet-container {\r\n    display: block;\r\n    color: #000;\r\n}\r\n.snippet-container .submarine-info {\r\n    position: relative;\r\n}\r\n.snippet-container .submarine-info .submarines-icon {\r\n    left: 0;\r\n    top: inherit;\r\n    position: absolute;\r\n    display: block;\r\n    background: url(.\/assets\/images\/submarines-icon.png) 0 0 \/ cover;\r\n    -webkit-background-size: cover;\r\n    -moz-background-size: cover;\r\n    width: 1.5rem;\r\n    height: 1.125rem;\r\n    margin-top: 0.25rem;\r\n}\r\n.snippet-container .submarine-info .title {\r\n    display: inline;\r\n    line-height: 1.5rem;\r\n    margin-top: 0;\r\n    margin-bottom: 1.5rem;\r\n    color: #007ac3;\r\n    font-size: larger;\r\n}\r\n.snippet-container .doc-metadata {\r\n    display: block;\r\n    color: #000;\r\n    overflow: hidden;\r\n    position: relative;\r\n    padding-right: 1rem;\r\n    margin-bottom: 0.5rem;\r\n    margin-right: 0.675rem;\r\n    margin-left: 2rem;\r\n}\r\n.snippet-container .doc-metadata span:not(:last-of-type):first-child:after {\r\n    padding-left: 4px;\r\n    padding-right: 0;\r\n    margin: 2px 4px 0 8px;\r\n    border-left: 2px solid #a3a3a3;\r\n    height: 1rem;\r\n    content: \u0022 \u0022;\r\n}\r\n.document_toc  ul.bullet,\r\n.document_toc  ul.no_bullet {\r\n  margin: 1em 0 1em 0em !important;\r\n}\r\n.document_toc  ul.bullet ul,\r\n.document_toc  ul.no_bullet ul {\r\n  margin-bottom: 0 !important;\r\n  margin-top: 0 !important;\r\n  margin-left: 3em !important;\r\n  padding: 0 !important;\r\n}\r\n.document_toc  ul.bullet li,\r\n.document_toc  ul.no_bullet li {\r\n  margin-bottom: 0 !important;\r\n  margin-top: 0.5em !important;\r\n}\r\ntable.compared-content-table {\r\n    border-collapse: collapse !important;\r\n    color: #474747 !important;\r\n    font-size: 10pt !important;\r\n    table-layout: fixed !important;\r\n    width: 100%;\r\n}\r\ntable.compared-content-table td.left-content,\r\ntable.compared-content-table td.right-content {\r\n    border-bottom: 1pt solid #ededed;\r\n    padding: 5pt 0;\r\n}\r\ntable.compared-content-table tr:last-child td {\r\n    border-bottom: none;\r\n}\r\ntable.compared-content-table td.sep {\r\n    width: auto !important;\r\n}\r\ntable.compared-content-table .head td.left-content,\r\ntable.compared-content-table .head td.right-content,\r\ntable.compared-content-table td.left-content,\r\ntable.compared-content-table td.right-content {\r\n    width: 48.5% !important;\r\n}\r\ntable.compared-content-table .head td {\r\n    font-weight: 400;\r\n    padding: 3pt 0;\r\n    text-align: center;\r\n}\r\ntable.compared-content-table .head td.left-content {\r\n    background-color: #a6d1ea;\r\n    border: 3pt solid #007ac3;\r\n    border-left-color: #a6d1ea !important;\r\n    border-right-color: #a6d1ea !important;\r\n    border-top-color: #a6d1ea !important;\r\n}\r\ntable.compared-content-table .head td.right-content {\r\n    background-color: #d4e8b1;\r\n    border: 3pt solid #85bc20;\r\n    border-left-color: #d4e8b1 !important;\r\n    border-right-color: #d4e8b1 !important;\r\n    border-top-color: #d4e8b1 !important;\r\n}\r\ntable.compared-content-table 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25%;\r\n}\r\ntable.compared-content-table ol.num_liste ol.num_liste ol.num_liste \u003E li .listenpunkt {\r\n    width: 75%;\r\n}\r\n#toc-items h1 {\r\n    font-size: 16pt !important;\r\n    padding: 0;\r\n    margin: 0;\r\n}\r\n#toc-items div,\r\n.status {\r\n    font-size: 10pt !important;\r\n    line-height: 14pt !important;\r\n}\r\n#toc-items div {\r\n    padding-bottom: 3pt;\r\n}\r\n#toc-items .toc-item {\r\n    border-top: 2pt solid #dadada;\r\n    padding: 14pt 0;\r\n}\r\n#toc-items .toc-item.last {\r\n    border-bottom: 2pt solid #dadada;\r\n}\r\n#toc-items .toc-item .data {\r\n    color: #6e6e6d;\r\n}\r\n.status img {\r\n    width: 10pt;\r\n    height: 10pt;\r\n    padding-top: 1pt;\r\n    padding-right: 3pt;\r\n    vertical-align: top;\r\n}\r\n.news-item,\r\n.news-item * {\r\n    font-family: \u0022Fira Sans\u0022, \u0022Helvetica Neue\u0022, Helvetica, Roboto, Arial, sans-serif;\r\n    font-size: 10pt !important;\r\n    line-height: 1.4;\r\n}\r\n.news-item 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print\u0022\u003E\n                    \u003Cdiv class=\u0022bibliography\u0022\u003E\n                        \u003Ctable class=\u0022wrapper\u0022\u003E\u003Ctr\u003E\u003Cth class=\u0022label\u0022 colspan=\u00222\u0022\u003EBibliografie\u003C\/th\u003E\u003C\/tr\u003E\u003Ctr\u003E\u003Ctd class=\u0022label\u0022\u003ETitel\u003C\/td\u003E\u003Ctd class=\u0022value\u0022\u003EAngelegenheiten der Notarinnen und Notare (AVNot)\u003C\/td\u003E\u003C\/tr\u003E\u003Ctr\u003E\u003Ctd class=\u0022label\u0022\u003EAmtliche Abk\u00fcrzung\u003C\/td\u003E\u003Ctd class=\u0022value\u0022\u003EAVNot\u003C\/td\u003E\u003C\/tr\u003E\u003Ctr\u003E\u003Ctd class=\u0022label\u0022\u003ENormtyp\u003C\/td\u003E\u003Ctd class=\u0022value\u0022\u003EVerwaltungsvorschrift\u003C\/td\u003E\u003C\/tr\u003E\u003Ctr\u003E\u003Ctd class=\u0022label\u0022\u003ENormgeber\u003C\/td\u003E\u003Ctd class=\u0022value\u0022\u003ENiedersachsen\u003C\/td\u003E\u003C\/tr\u003E\u003Ctr\u003E\u003Ctd class=\u0022label\u0022\u003EGliederungs-Nr.\u003C\/td\u003E\u003Ctd class=\u0022value\u0022\u003E32370\u003C\/td\u003E\u003C\/tr\u003E\u003C\/table\u003E\n                    \u003C\/div\u003E\n                \u003C\/div\u003E\n\n\n            \u003Cdiv class=\u0022hide-highlights\u0022\u003E\n                        \u003Carticle id=\u002293510440-f90a-3853-a888-6972e077dadf_wkde-document\u0022 about=\u0022http:\/\/doc.wolterskluwer.de\/jurion\/93510440-f90a-3853-a888-6972e077dadf\u0022 class=\u0022wkde-legislation wkde-document\u0022\u003E\u003Cheader\u003E\u003Cspan rel=\u0022frbr:partOf\u0022 resource=\u0022http:\/\/doc.wolterskluwer.de\/jurion\/d8d75d02-3664-4473-b4bf-7f8e6a3ff15d\u0022 typeof=\u0022frbr:Manifestation\u0022\u003E\u003C\/span\u003E\u003Ch1 property=\u0022dcterms:title\u0022 id=\u002293510440-f90a-3853-a888-6972e077dadf_wkde-doctitle\u0022 class=\u0022wkde-doctitle\u0022\u003EAnlage AVNot - Kriterienkatalog zur Feststellung der notarspezifischen Ausrichtung von Fortbildungsveranstaltungen i.\u00a0S.\u00a0des \u00a7\u00a05b Abs.\u00a01 Nr.\u00a04\u00a0BNotO\u003C\/h1\u003E\u003C\/header\u003E\u003Csection id=\u002293510440-f90a-3853-a888-6972e077dadf_wkde-document-body\u0022 class=\u0022wkde-document-body\u0022\u003E\u003Cp id=\u0022idd9091796e1266\u0022\u003EDie Bundesnotarkammer hat in Abstimmung mit den Landesjustizverwaltungen im Bereich des Anwaltsnotariats auf der Grundlage der Rechtsprechung folgenden Kriterienkatalog entwickelt, bei dessen Einhaltung die Justizbeh\u00f6rden eine Fortbildungsveranstaltung in der Regel als notarspezifische Fortbildungsveranstaltung i.\u00a0S.\u00a0des \u003Cspan id=\u0022idd9091796e1268\u0022 about=\u0022http:\/\/doc.wolterskluwer.de\/jurion\/93510440-f90a-3853-a888-6972e077dadf#idd9091796e1268\u0022 rel=\u0022pci-core:cites\u0022 resource=\u0022http:\/\/doc.wolterskluwer.com\/content?cite=64a37ea4-aae0-3e7f-a5d0-75b5a4c39d12\u0022\u003E\u003Cspan property=\u0022dc:identifier\u0022 content=\u002264a37ea4-aae0-3e7f-a5d0-75b5a4c39d12\u0022\u003E\u00a7\u00a05b Abs.\u00a01 Nr.\u00a04\u00a0BNotO\u003Cspan property=\u0022dcterms:hasPart\u0022 content=\u0022http:\/\/doc.wolterskluwer.com\/content?cite=64a37ea4-aae0-3e7f-a5d0-75b5a4c39d12_1\u0022\u003E\u003C\/span\u003E\u003C\/span\u003E\u003C\/span\u003E ansehen werden. Damit soll f\u00fcr die Notarkammern und anderen beruflichen Organisationen eine bessere Planbarkeit, f\u00fcr die Landesjustizverwaltungen eine einheitliche Verwaltungspraxis und f\u00fcr die Teilnehmerinnen und Teilnehmer eine erh\u00f6hte Rechtssicherheit erreicht werden.\n                              \u003C\/p\u003E\u003Cp id=\u0022idd9091796e1271\u0022\u003E\u003Cstrong\u003EI. Formelle Kriterien einer notarspezifischen Ausrichtung\u003C\/strong\u003E\u003C\/p\u003E\u003Cp id=\u0022idd9091796e1276\u0022\u003E\u003Cstrong\u003E1. Ausschreibung an einen notarspezifischen Teilnehmerkreis\u003C\/strong\u003E\u003C\/p\u003E\u003Cp id=\u0022idd9091796e1281\u0022\u003EDie Art der Ausschreibung und Bewerbung der Fortbildungsveranstaltung muss deutlich machen, dass sich die Veranstaltung gezielt an den Kreis der Notarinnen und Notare oder der k\u00fcnftigen Notarbewerberinnen und Notarbewerber richtet. Dies wird in der Regel dadurch gew\u00e4hrleistet, dass die Notarkammer oder andere berufliche Organisation als Veranstalter notarspezifischer Fortbildungsveranstaltungen in Erscheinung tritt und darauf hinweist, dass die Veranstaltung als notarspezifische Fortbildungsveranstaltung i.\u00a0S.\u00a0des \u003Cspan id=\u0022idd9091796e1283\u0022 about=\u0022http:\/\/doc.wolterskluwer.de\/jurion\/93510440-f90a-3853-a888-6972e077dadf#idd9091796e1283\u0022 rel=\u0022pci-core:cites\u0022 resource=\u0022http:\/\/doc.wolterskluwer.com\/content?cite=64a37ea4-aae0-3e7f-a5d0-75b5a4c39d12\u0022\u003E\u003Cspan property=\u0022dc:identifier\u0022 content=\u002264a37ea4-aae0-3e7f-a5d0-75b5a4c39d12\u0022\u003E\u00a7\u00a05b Abs.\u00a01 Nr.\u00a04\u00a0BNotO\u003Cspan property=\u0022dcterms:hasPart\u0022 content=\u0022http:\/\/doc.wolterskluwer.com\/content?cite=64a37ea4-aae0-3e7f-a5d0-75b5a4c39d12_1\u0022\u003E\u003C\/span\u003E\u003C\/span\u003E\u003C\/span\u003E konzipiert ist.\n                              \u003C\/p\u003E\u003Cp id=\u0022idd9091796e1286\u0022\u003EEine Veranstaltung ist in der Regel dann nicht notarspezifisch i.\u00a0S.\u00a0des \u003Cspan id=\u0022idd9091796e1288\u0022 about=\u0022http:\/\/doc.wolterskluwer.de\/jurion\/93510440-f90a-3853-a888-6972e077dadf#idd9091796e1288\u0022 rel=\u0022pci-core:cites\u0022 resource=\u0022http:\/\/doc.wolterskluwer.com\/content?cite=64a37ea4-aae0-3e7f-a5d0-75b5a4c39d12\u0022\u003E\u003Cspan property=\u0022dc:identifier\u0022 content=\u002264a37ea4-aae0-3e7f-a5d0-75b5a4c39d12\u0022\u003E\u00a7\u00a05b Abs.\u00a01 Nr.\u00a04\u00a0BNotO\u003Cspan property=\u0022dcterms:hasPart\u0022 content=\u0022http:\/\/doc.wolterskluwer.com\/content?cite=64a37ea4-aae0-3e7f-a5d0-75b5a4c39d12_1\u0022\u003E\u003C\/span\u003E\u003C\/span\u003E\u003C\/span\u003E, wenn in der Ausschreibung ausdr\u00fccklich auch weitere Berufsgruppen wie Rechtsanw\u00e4ltinnen und Rechtsanw\u00e4lte als angehende Fachanw\u00e4ltinnen und Fachanw\u00e4lte, Steuerberaterinnen und Steuerberater, Wirtschaftspr\u00fcferinnen und Wirtschaftspr\u00fcfer oder Verwaltungsjuristinnen und Verwaltungsjuristen beworben werden.\n                              \u003C\/p\u003E\u003Cp id=\u0022idd9091796e1291\u0022\u003EWird neben dem Kreis der Notarinnen und Notare oder der k\u00fcnftigen Notarbewerberinnen und Notarbewerber auch die Gruppe der qualifizierten Notariatsmitarbeiterinnen und -mitarbeiter beworben, handelt es sich in der Regel gleichwohl um eine notarspezifische Fortbildungsveranstaltung i.\u00a0S.\u00a0des \u003Cspan id=\u0022idd9091796e1293\u0022 about=\u0022http:\/\/doc.wolterskluwer.de\/jurion\/93510440-f90a-3853-a888-6972e077dadf#idd9091796e1293\u0022 rel=\u0022pci-core:cites\u0022 resource=\u0022http:\/\/doc.wolterskluwer.com\/content?cite=64a37ea4-aae0-3e7f-a5d0-75b5a4c39d12\u0022\u003E\u003Cspan property=\u0022dc:identifier\u0022 content=\u002264a37ea4-aae0-3e7f-a5d0-75b5a4c39d12\u0022\u003E\u00a7\u00a05b Abs.\u00a01 Nr.\u00a04\u00a0BNotO\u003Cspan property=\u0022dcterms:hasPart\u0022 content=\u0022http:\/\/doc.wolterskluwer.com\/content?cite=64a37ea4-aae0-3e7f-a5d0-75b5a4c39d12_1\u0022\u003E\u003C\/span\u003E\u003C\/span\u003E\u003C\/span\u003E.\n                              \u003C\/p\u003E\u003Cp id=\u0022idd9091796e1296\u0022\u003E\u003Cstrong\u003E2.\u00a0Tagungsleitung; Referentinnen und Referenten\u003C\/strong\u003E\u003C\/p\u003E\u003Cp id=\u0022idd9091796e1301\u0022\u003Ea) Die sachliche Durchf\u00fchrung der Veranstaltung soll grunds\u00e4tzlich ausschlie\u00dflich in der Verantwortung von Notarinnen und Notaren, Notarinnen und Notaren au\u00dfer Dienst sowie Notarassessorinnen und Notarassessoren liegen. Zur sachlichen Durchf\u00fchrung geh\u00f6ren:\u003C\/p\u003E\u003Cul class=\u0022bullet\u0022 id=\u0022idd9091796e1303\u0022\u003E\u003Cli\u003E\u003Cp id=\u0022idd9091796e1305\u0022\u003Edie Planung und inhaltliche Konzeption der Veranstaltung,\u003C\/p\u003E\u003C\/li\u003E\u003Cli\u003E\u003Cp id=\u0022idd9091796e1308\u0022\u003Edie Gestaltung der Ausschreibung,\u003C\/p\u003E\u003C\/li\u003E\u003Cli\u003E\u003Cp id=\u0022idd9091796e1311\u0022\u003Edie fachliche Leitung und Mitwirkung als Referentin oder Referent,\u003C\/p\u003E\u003C\/li\u003E\u003Cli\u003E\u003Cp id=\u0022idd9091796e1314\u0022\u003Edie Erstellung der Arbeitsunterlagen sowie\u003C\/p\u003E\u003C\/li\u003E\u003Cli\u003E\u003Cp id=\u0022idd9091796e1317\u0022\u003Eggf. die Erstellung und Korrektur der Testaufgaben.\u003C\/p\u003E\u003C\/li\u003E\u003C\/ul\u003E\u003Cp id=\u0022idd9091796e1320\u0022\u003Eb) Bei zwei oder mehr Vortragenden sollen Notarinnen und Notare, Notarinnen und Notare au\u00dfer Dienst sowie Notarassessorinnen und Notarassessoren mindestens die H\u00e4lfte der Referentinnen und Referenten stellen oder es soll eine der Referentinnen oder einer der Referenten aus dem vorgenannten Kreis zugleich die verantwortliche fachliche\u00a0Tagungsleitung innehaben. Hierzu geh\u00f6ren:\u003C\/p\u003E\u003Cul class=\u0022bullet\u0022 id=\u0022idd9091796e1322\u0022\u003E\u003Cli\u003E\u003Cp id=\u0022idd9091796e1324\u0022\u003Edie ma\u00dfgebliche inhaltliche Konzeption der Veranstaltung,\u003C\/p\u003E\u003C\/li\u003E\u003Cli\u003E\u003Cp id=\u0022idd9091796e1327\u0022\u003Edie Skriptkoordination und -pr\u00fcfung,\u003C\/p\u003E\u003C\/li\u003E\u003Cli\u003E\u003Cp id=\u0022idd9091796e1330\u0022\u003Edie fachliche Moderation der Veranstaltung sowie\u003C\/p\u003E\u003C\/li\u003E\u003Cli\u003E\u003Cp id=\u0022idd9091796e1333\u0022\u003Eggf. die Erstellung der Testaufgaben.\u003C\/p\u003E\u003C\/li\u003E\u003C\/ul\u003E\u003Cp id=\u0022idd9091796e1335\u0022\u003Ec) Berufsfremde Referentinnen und Referenten sollen nur beteiligt werden, wenn sie einen unmittelbaren berufspraktischen Bezug zu dem notariellen Veranstaltungsthema sowie eine herausgehobene berufliche Stellung haben. In Betracht kommen neben Gesch\u00e4ftsf\u00fchrerinnen und Gesch\u00e4ftsf\u00fchrern der Notarkammern und juristischen Mitarbeiterinnen und Mitarbeitern des Deutschen Notarinstituts (DNotI) insbesondere Richterinnen und Richter, Universit\u00e4ts- und Fachhochschulprofessorinnen und -professoren sowie, je nach Inhalt der Fortbildungsveranstaltung, in der Materie besonders kundige Personen (wie z.\u00a0B. Rechtsanw\u00e4ltinnen und Rechtsanw\u00e4lte, Steuerberaterinnen und Steuerberater, Bankjuristinnen und Bankjuristen, Fachbeamtinnen und Fachbeamte, B\u00fcrovorsteherinnen und B\u00fcrovorsteher sowie Rechtspflegerinnen und Rechtspfleger).\u003C\/p\u003E\u003Cp id=\u0022idd9091796e1337\u0022\u003E\u003Cstrong\u003EII. Materielle Kriterien einer notarspezifischen Ausrichtung\u003C\/strong\u003E\u003C\/p\u003E\u003Cp id=\u0022idd9091796e1342\u0022\u003EFortbildungsveranstaltungen sind notarspezifisch ausgerichtet, wenn es sich um Veranstaltungen\n                                 handelt, in denen die erforderlichen Rechtskenntnisse den Teilnehmerinnen und Teilnehmern\n                                 unter Beachtung der besonderen Anforderungen und Gegebenheiten des Notarberufs nahegebracht\n                                 werden. Eine notarspezifische Ausrichtung fehlt bei Veranstaltungen, die auch zur\n                                 Vorbereitung auf einen anderen juristischen Beruf bestimmt sind, selbst wenn sie Sachgebiete\n                                 zum Gegenstand haben, die einen Bezug zum Notarberuf aufweisen.\n                              \u003C\/p\u003E\u003Cp id=\u0022idd9091796e1344\u0022\u003E\u003Cstrong\u003EIII. Feststellung der notarspezifischen Ausrichtung\u003C\/strong\u003E\u003C\/p\u003E\u003Cp id=\u0022idd9091796e1349\u0022\u003EVon der notarspezifischen Ausrichtung einer Fortbildungsveranstaltung wird in der Regel ausgegangen, wenn die formellen Kriterien gem\u00e4\u00df Abschnitt\u00a0I. erf\u00fcllt und keine Umst\u00e4nde bekannt sind, die Anlass geben, an der notarspezifischen Ausrichtung zu zweifeln. Anhaltspunkte, die R\u00fcckschl\u00fcsse auf die inhaltliche Ausrichtung einer Fortbildungsveranstaltung geben, sind insbesondere der Titel der Veranstaltung und inhaltliche Hinweise oder Gliederungen in den Veranstaltungsprospekten. Eine Einsicht in die\u00a0Tagungsunterlagen oder ein exemplarischer Besuch der Veranstaltung ist zur Feststellung ihrer notarspezifischen Ausrichtung in der Regel nicht veranlasst. Bei Veranstaltungen au\u00dferhalb der typisch notariellen Kernbereiche (z.\u00a0B. Steuerrecht) muss die notarspezifische Ausrichtung zus\u00e4tzlich in den Themenschwerpunkten zum Ausdruck kommen.\u003C\/p\u003E\u003Cp id=\u0022idd9091796e1354\u0022\u003E\u003Cstrong\u003EIV. Sonderfragen von Fortbildungsveranstaltungen mit steuerrechtlichen Inhalten\u003C\/strong\u003E\u003C\/p\u003E\u003Cp id=\u0022idd9091796e1359\u0022\u003EZiel einer steuerrechtlichen Fortbildungsveranstaltung ist es, Notarinnen und Notaren die Kenntnisse zu vermitteln, die f\u00fcr eine pflichtgem\u00e4\u00dfe Amtsaus\u00fcbung erforderlich sind, die - spezifisch ausgerichtet an der notariellen Amtsaus\u00fcbung - eine optimale Erf\u00fcllung der Beratungs- und Belehrungsfunktion durch die Notarin oder den Notar erm\u00f6glichen und die dar\u00fcber hinaus f\u00fcr eine qualifizierte Zusammenarbeit mit steuerberatenden Berufen oder einen qualifizierten Verweis an steuerberatende Berufe erforderlich sind.\u003C\/p\u003E\u003Cp id=\u0022idd9091796e1361\u0022\u003E\u003Cstrong\u003E1. Unmittelbar notarspezifische Steuerthemen\u003C\/strong\u003E\u003C\/p\u003E\u003Cp id=\u0022idd9091796e1366\u0022\u003ENotarspezifisch sind demnach zun\u00e4chst alle steuerrechtlichen Inhalte, die unmittelbar Amtspflichten der Notarin oder des Notars betreffen und damit auch haftungsrelevant sind. Hierzu z\u00e4hlen insbesondere:\u003C\/p\u003E\u003Cul class=\u0022bullet\u0022 id=\u0022idd9091796e1369\u0022\u003E\u003Cli\u003E\u003Cp id=\u0022idd9091796e1371\u0022\u003Edie Anzeigepflichten bei Grunderwerbsteuer, Erbschaftsteuer und Kapitalgesellschaften,\u003C\/p\u003E\u003C\/li\u003E\u003Cli\u003E\u003Cp id=\u0022idd9091796e1374\u0022\u003Edie notarrelevanten Steuerarten der Grunderwerb-, der Erbschaft- und Schenkungsteuer\n                                       sowie der Spekulationssteuer und\n                                    \u003C\/p\u003E\u003C\/li\u003E\u003Cli\u003E\u003Cp id=\u0022idd9091796e1377\u0022\u003EHinweispflichten bei gesamtschuldnerischem Steueranspruch.\u003C\/p\u003E\u003C\/li\u003E\u003C\/ul\u003E\u003Cp id=\u0022idd9091796e1379\u0022\u003E\u003Cstrong\u003E2. Steuerrechtliche Bez\u00fcge zu besonders notarrelevanten Rechtsgebieten\u003C\/strong\u003E\u003C\/p\u003E\u003Cp id=\u0022idd9091796e1384\u0022\u003ENotarspezifisch sind des Weiteren die steuerrechtlichen Bez\u00fcge zu besonders notarrelevanten Rechtsgebieten, bei denen es f\u00fcr eine bedarfsgerechte Beratung bei der Vertragsgestaltung und Belehrung bei der Beurkundung erforderlich ist, steuerrechtliche Zusammenh\u00e4nge und Auswirkungen zivilrechtlicher Ma\u00dfnahmen erkennen und beurteilen zu k\u00f6nnen. Diese Interdependenzen zwischen Zivil- und Steuerrecht werden beispielsweise bei folgenden Themen ber\u00fccksichtigt:\u003C\/p\u003E\u003Cul class=\u0022bullet\u0022 id=\u0022idd9091796e1386\u0022\u003E\u003Cli\u003E\u003Cp id=\u0022idd9091796e1388\u0022\u003Esteuerrechtliche Aspekte bei der Begr\u00fcndung und Ver\u00e4u\u00dferung von Wohnungs- und Teileigentum, des Altbaukaufvertrages oder des Bautr\u00e4gervertrages,\u003C\/p\u003E\u003C\/li\u003E\u003Cli\u003E\u003Cp id=\u0022idd9091796e1391\u0022\u003Esteuerrechtliche Behandlung von Einzelkaufmann und Personengesellschaften,\u003C\/p\u003E\u003C\/li\u003E\u003Cli\u003E\u003Cp id=\u0022idd9091796e1394\u0022\u003Eeinkommensteuerrechtliche Behandlung von Grundst\u00fccksverkauf und Grundbesitz,\u003C\/p\u003E\u003C\/li\u003E\u003Cli\u003E\u003Cp id=\u0022idd9091796e1397\u0022\u003Eeinkommensteuerrechtliche Behandlung von Nie\u00dfbrauch, Wohnungsrecht und Reallasten,\u003C\/p\u003E\u003C\/li\u003E\u003Cli\u003E\u003Cp id=\u0022idd9091796e1400\u0022\u003EUmsatzsteuer in \u00dcbergabe- oder Einbringungsvertr\u00e4gen und Kaufvertr\u00e4gen sowie\u003C\/p\u003E\u003C\/li\u003E\u003Cli\u003E\u003Cp id=\u0022idd9091796e1403\u0022\u003Esteuerrechtliche Behandlung von Kapitalgesellschaften, insbesondere Fragen des Umwandlungs-,\n                                       Grunderwerb- und Ertragsteuerrechts bei gesellschaftsrechtlichen Umstrukturierungen.\n                                    \u003C\/p\u003E\u003C\/li\u003E\u003C\/ul\u003E\u003Cp id=\u0022idd9091796e1405\u0022\u003E\u003Cstrong\u003E3. Kombinationsveranstaltungen\u003C\/strong\u003E\u003C\/p\u003E\u003Cp id=\u0022idd9091796e1410\u0022\u003EDie ausschlie\u00dfliche Vermittlung allgemeiner steuerrechtlicher Grundlagen begr\u00fcndet keine notarspezifische Ausrichtung der Fortbildungsveranstaltung. So richten sich beispielsweise allgemeine Veranstaltungen auf den Gebieten des allgemeinen und besonderen Steuerrechts, des finanzgerichtlichen Verfahrens, der steuerlichen Gewinnermittlung sowie der Buchf\u00fchrung und Bilanzierung allgemein an steuerlich interessierte Juristinnen und Juristen, insbesondere an angehende Fachanw\u00e4ltinnen und Fachanw\u00e4lte f\u00fcr Steuerrecht. Solche Veranstaltungen werden nur dann als notarspezifische Fortbildungsveranstaltungen i.\u00a0S.\u00a0des \u003Cspan id=\u0022idd9091796e1412\u0022 about=\u0022http:\/\/doc.wolterskluwer.de\/jurion\/93510440-f90a-3853-a888-6972e077dadf#idd9091796e1412\u0022 rel=\u0022pci-core:cites\u0022 resource=\u0022http:\/\/doc.wolterskluwer.com\/content?cite=64a37ea4-aae0-3e7f-a5d0-75b5a4c39d12\u0022\u003E\u003Cspan property=\u0022dc:identifier\u0022 content=\u002264a37ea4-aae0-3e7f-a5d0-75b5a4c39d12\u0022\u003E\u00a7\u00a05b Abs.\u00a01 Nr.\u00a04\u00a0BNotO\u003Cspan property=\u0022dcterms:hasPart\u0022 content=\u0022http:\/\/doc.wolterskluwer.com\/content?cite=64a37ea4-aae0-3e7f-a5d0-75b5a4c39d12_1\u0022\u003E\u003C\/span\u003E\u003C\/span\u003E\u003C\/span\u003E angesehen, wenn die Vermittlung der allgemeinen steuerrechtlichen Grundlagen mit den unter Nummer\u00a01 und 2 aufgef\u00fchrten unmittelbar notarspezifischen Steuerthemen oder steuerrechtlichen Bez\u00fcgen zu besonders notarrelevanten Rechtsgebieten kombiniert wird und die notarspezifische Ausrichtung in den Themenschwerpunkten zum Ausdruck kommt.\n                              \u003C\/p\u003E\u003Cp id=\u0022idd9091796e1415\u0022\u003E\u003Cstrong\u003EV. Online- und hybride Fortbildungsveranstaltungen\u003C\/strong\u003E\u003C\/p\u003E\u003Cp id=\u0022idd9091796e1420\u0022\u003EOnline- und hybride Fortbildungsveranstaltungen werden als notarspezifische Fortbildungsveranstaltungen i.\u00a0S.\u00a0des \u003Cspan id=\u0022idd9091796e1422\u0022 about=\u0022http:\/\/doc.wolterskluwer.de\/jurion\/93510440-f90a-3853-a888-6972e077dadf#idd9091796e1422\u0022 rel=\u0022pci-core:cites\u0022 resource=\u0022http:\/\/doc.wolterskluwer.com\/content?cite=64a37ea4-aae0-3e7f-a5d0-75b5a4c39d12\u0022\u003E\u003Cspan property=\u0022dc:identifier\u0022 content=\u002264a37ea4-aae0-3e7f-a5d0-75b5a4c39d12\u0022\u003E\u00a7\u00a05b Abs.\u00a01 Nr.\u00a04\u00a0BNotO\u003Cspan property=\u0022dcterms:hasPart\u0022 content=\u0022http:\/\/doc.wolterskluwer.com\/content?cite=64a37ea4-aae0-3e7f-a5d0-75b5a4c39d12_1\u0022\u003E\u003C\/span\u003E\u003C\/span\u003E\u003C\/span\u003E angesehen, wenn die in den Abschnitten\u00a0I.\u00a0bis\u00a0IV. genannten Kriterien erf\u00fcllt sind, die Online- oder hybride Fortbildungsveranstaltung hinsichtlich ihrer inhaltlichen Anforderungen nicht hinter entsprechenden Pr\u00e4senzveranstaltungen zur\u00fcckbleibt und sichergestellt ist, dass\n                              \u003C\/p\u003E\u003Cul class=\u0022bullet\u0022 id=\u0022idd9091796e1428\u0022\u003E\u003Cli\u003E\u003Cp id=\u0022idd9091796e1430\u0022\u003Ew\u00e4hrend der gesamten Dauer der Fortbildungsveranstaltung die M\u00f6glichkeit der Interaktion der Referentin oder des Referenten mit den Teilnehmerinnen und Teilnehmern sowie der Teilnehmerinnen und Teilnehmer untereinander besteht und\u003C\/p\u003E\u003C\/li\u003E\u003Cli\u003E\u003Cp id=\u0022idd9091796e1433\u0022\u003Eder Nachweis der durchg\u00e4ngigen Teilnahme an der Fortbildungsveranstaltung gew\u00e4hrleistet ist und erbracht wird.\u003C\/p\u003E\u003C\/li\u003E\u003C\/ul\u003E\u003C\/section\u003E\u003C!--Last transformed at 2026-01-02+01:00 08:59:56.901+01:00--\u003E\u003C!--Last stylesheet update: 10.12.2025 13:44--\u003E\u003C\/article\u003E\u003C\/div\u003E\n\n\n\n            \u003Cdiv class=\u0022page-footer\u0022\u003E\n                \n                    \u003Cdiv class=\u0022terms\u0022\u003E\u0026copy; 2026 Wolters Kluwer Deutschland GmbH\u003C\/div\u003E\n            \u003C\/div\u003E\n        \u003C\/body\u003E\n    \u003C\/html\u003E\n"}]