:root{--red:#bf3d33;--red-dark:#9d2d25;--ink:#26344c;--text:#2c3950;--muted:#657287;--sky:#eaf7fd;--sky-soft:#f5fbfe;--line:#dce7ed;--white:#fff;--shadow:0 18px 55px rgba(34,52,76,.11);--max:1180px;--radius:18px}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:150px}body{margin:0;font-family:Aptos,"Segoe UI",Arial,sans-serif;color:var(--text);background:#fff;line-height:1.55;-webkit-font-smoothing:antialiased}img{max-width:100%;display:block}a{color:inherit;text-decoration:none}button,input,select,textarea{font:inherit}.container{width:min(calc(100% - 40px),var(--max));margin-inline:auto}.narrow{max-width:900px}.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}.skip-link{position:fixed;left:12px;top:-60px;background:var(--ink);color:#fff;padding:10px 14px;z-index:9999;border-radius:7px}.skip-link:focus{top:12px}.event-bar{position:relative;background:var(--red);color:#fff;text-align:center;padding:7px 45px;font-size:.86rem;letter-spacing:.01em}.event-bar button{position:absolute;right:14px;top:50%;transform:translateY(-50%);border:0;background:none;color:#fff;font-size:1.2rem;cursor:pointer}.site-header{position:sticky;top:0;background:rgba(255,255,255,.97);backdrop-filter:blur(12px);z-index:1000;border-bottom:1px solid rgba(220,231,237,.8)}.header-top{height:78px;position:relative;display:flex;align-items:center;justify-content:center}.logo img{height:68px;width:auto}.language-switch{position:absolute;right:0;top:17px;display:flex;gap:12px;font-size:.82rem;font-weight:650}.language-switch a{color:var(--muted)}.language-switch a.active{color:var(--red);text-decoration:underline;text-underline-offset:4px}.nav-row{border-top:1px solid #eef2f5}.nav-inner{height:66px;display:flex;justify-content:center;align-items:center;gap:30px}.main-nav{display:flex;align-items:center;justify-content:center;gap:34px;font-size:.91rem}.main-nav a{position:relative}.main-nav a:after{content:"";position:absolute;left:0;right:100%;bottom:-8px;height:2px;background:var(--red);transition:.2s}.main-nav a:hover:after{right:0}.button{display:inline-flex;align-items:center;justify-content:center;min-height:44px;padding:11px 22px;border-radius:4px;border:1px solid transparent;font-weight:700;transition:.2s;cursor:pointer}.button-primary{background:var(--red);color:#fff}.button-primary:hover{background:var(--red-dark);transform:translateY(-1px)}.button-outline{border-color:var(--red);color:var(--red);background:#fff}.button-outline:hover{background:var(--red);color:#fff}.header-cta{margin-left:20px;min-width:145px}.menu-toggle{display:none;position:absolute;left:0;width:42px;height:42px;border:0;background:transparent;cursor:pointer}.menu-toggle span:not(.sr-only){display:block;width:24px;height:2px;background:var(--ink);margin:5px auto;transition:.2s}.hero{position:relative;overflow:hidden;background:var(--sky)}.hero-bg{position:absolute;inset:0;background:url('../img/hero-city.jpg') center/cover no-repeat;opacity:.93}.hero:after{content:"";position:absolute;inset:0;background:linear-gradient(90deg,rgba(238,248,253,.13),rgba(239,249,253,.72) 47%,rgba(239,249,253,.07))}.hero-layout{min-height:620px;display:grid;grid-template-columns:49% 41% 10%;align-items:end;position:relative;z-index:2}.hero-portrait-wrap{position:relative;align-self:stretch;display:flex;align-items:flex-end;justify-content:center}.hero-portrait{height:min(590px,88%);width:auto;object-fit:contain;filter:drop-shadow(0 14px 16px rgba(30,45,65,.12))}.hero-content{align-self:center;padding:52px 20px 45px 44px}.eyebrow{text-transform:uppercase;letter-spacing:.13em;color:var(--red);font-size:.76rem;font-weight:800}.hero h1{font-size:clamp(2.2rem,3.6vw,4.05rem);line-height:1.06;margin:10px 0 22px;color:var(--ink);letter-spacing:-.035em}.hero h1 span{color:var(--red)}.hero-lead{font-size:1.02rem;max-width:620px;color:var(--text);margin:0 0 22px}.signature{font-family:"Segoe Print","Bradley Hand",cursive;font-style:italic;font-size:1.55rem;color:var(--ink);margin-top:12px}.credentials{display:flex;flex-direction:column;font-size:.84rem;color:var(--muted);margin:3px 0 28px}.hero-actions{display:flex;gap:14px;flex-wrap:wrap}.script{font-family:"Segoe Print","Bradley Hand",cursive;font-size:1.18rem;font-style:italic;color:var(--ink);line-height:1.25;position:absolute;z-index:3}.script:after{content:"";display:block;width:36px;height:2px;background:var(--red);margin-top:9px}.script-left{left:70px;top:75px;transform:rotate(-7deg)}.script-right{right:5px;top:90px;transform:rotate(-6deg);text-align:center}.script-right:after{margin-left:auto;margin-right:auto}.services{padding:55px 0 50px;background:#fff}.section-heading h2{font-size:clamp(1.75rem,2.5vw,2.55rem);line-height:1.16;color:var(--ink);margin:0}.section-heading.centered{text-align:center}.section-intro{max-width:720px;margin:15px auto 0;color:var(--muted)}.heading-line{display:block;width:34px;height:3px;background:var(--red);margin:14px auto 0}.heading-line.left{margin-left:0}.service-grid{display:grid;grid-template-columns:repeat(5,1fr);margin-top:36px}.service-card{text-align:center;padding:10px 28px;border-right:1px solid var(--line)}.service-card:last-child{border-right:0}.service-icon{width:54px;height:54px;margin:0 auto 11px;color:var(--red)}.service-icon svg{width:100%;height:100%;fill:none;stroke:currentColor;stroke-width:2;stroke-linecap:round;stroke-linejoin:round}.service-card h3{font-size:1rem;margin:5px 0;color:var(--ink)}.service-card p{font-size:.88rem;color:var(--muted);margin:0}.about-band{background:linear-gradient(90deg,#f4f9fc 0%,#edf7fc 50%,#fff 50%,#fff 100%);border-top:1px solid var(--line);border-bottom:1px solid var(--line)}.about-grid{display:grid;grid-template-columns:1fr 1fr;min-height:370px}.about-copy,.legal-copy{padding:54px 70px 48px 0;position:relative}.about-copy h2,.legal-copy h2{color:var(--ink);margin:4px 0;font-size:1.55rem}.about-copy p,.legal-copy p{color:var(--muted);font-size:.94rem}.legal-copy{padding-left:70px;padding-right:130px;overflow:hidden}.legal-watermark{position:absolute;right:-10px;bottom:38px;font-size:5.6rem;font-weight:850;line-height:.65;color:rgba(37,51,75,.12);letter-spacing:-.08em}.legal-watermark small{font-size:1.45rem;letter-spacing:.22em}.poland-section{padding:85px 0;background:var(--sky-soft)}.steps-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:18px;margin-top:42px}.step-card{background:#fff;border:1px solid var(--line);padding:28px;border-radius:12px;box-shadow:0 10px 30px rgba(35,52,76,.04)}.step-no{color:var(--red);font-size:.78rem;font-weight:850;letter-spacing:.12em}.step-card h3{color:var(--ink);margin:8px 0}.step-card p{color:var(--muted);margin:0;font-size:.93rem}.faq-section{padding:80px 0}.faq-list{margin-top:35px}.faq-item{border-bottom:1px solid var(--line)}.faq-item summary{list-style:none;cursor:pointer;padding:20px 4px;font-weight:700;color:var(--ink);display:flex;justify-content:space-between;gap:20px}.faq-item summary::-webkit-details-marker{display:none}.faq-item summary span{width:18px;height:18px;position:relative;flex:none}.faq-item summary span:before,.faq-item summary span:after{content:"";position:absolute;top:8px;left:1px;width:16px;height:2px;background:var(--red)}.faq-item summary span:after{transform:rotate(90deg);transition:.2s}.faq-item[open] summary span:after{transform:rotate(0)}.faq-item p{color:var(--muted);margin:-4px 0 20px;max-width:760px}.contact-section{padding:80px 0;background:linear-gradient(135deg,var(--sky) 0%,#fff 75%);border-top:1px solid var(--line)}.contact-grid{display:grid;grid-template-columns:.8fr 1.2fr;gap:75px}.contact-copy h2{font-size:2.35rem;line-height:1.13;color:var(--ink);margin:7px 0 15px}.contact-copy p{color:var(--muted)}.contact-lines{display:flex;flex-direction:column;gap:7px;margin:26px 0}.contact-lines a{font-weight:700;color:var(--ink)}.contact-form{display:grid;grid-template-columns:1fr 1fr;gap:15px;background:#fff;border:1px solid var(--line);border-radius:14px;padding:30px;box-shadow:var(--shadow)}.field label{display:block;font-size:.81rem;font-weight:700;margin-bottom:6px}.field input,.field select,.field textarea{width:100%;border:1px solid #cedbe2;border-radius:6px;padding:12px 13px;background:#fff;color:var(--text)}.field input:focus,.field select:focus,.field textarea:focus{outline:3px solid rgba(191,61,51,.12);border-color:var(--red)}.field-full{grid-column:1/-1}.consent{display:flex;gap:10px;font-size:.78rem;color:var(--muted)}.consent input{margin-top:4px}.consent a{text-decoration:underline}.form-actions{display:flex;align-items:center;gap:18px}.form-status{font-size:.86rem;color:var(--muted);margin:0}.honeypot{position:absolute!important;left:-10000px!important}.site-footer{background:#f9fbfc;border-top:1px solid var(--line);padding:38px 0 17px}.footer-grid{display:grid;grid-template-columns:1.2fr .9fr .8fr;gap:45px}.footer-logo{height:55px;width:auto;margin-bottom:12px}.footer-grid p,.footer-grid a{font-size:.84rem;color:var(--muted)}.footer-grid strong{color:var(--ink)}.footer-bottom{border-top:1px solid var(--line);margin-top:28px;padding-top:16px;display:flex;justify-content:space-between;font-size:.76rem;color:var(--muted)}.footer-bottom nav{display:flex;gap:18px}.whatsapp{position:fixed;right:22px;bottom:22px;width:52px;height:52px;border-radius:50%;background:#22c55e;display:grid;place-items:center;z-index:300;box-shadow:0 10px 24px rgba(0,0,0,.2)}.whatsapp svg{width:30px;height:30px;fill:none;stroke:#fff;stroke-width:1.6;stroke-linecap:round;stroke-linejoin:round}.whatsapp svg path:first-child{fill:#22c55e;stroke:#fff}.legal-page{padding:65px 0 90px}.legal-page h1{font-size:3rem;color:var(--ink)}.legal-page h2{font-size:1.45rem;color:var(--ink);margin-top:34px}.legal-page p{color:var(--muted)}.back-link{color:var(--red);font-weight:700}.compact .header-top{height:88px}.error-page{min-height:100vh;display:grid;place-items:center;align-content:center;text-align:center;gap:18px;background:var(--sky-soft)}.error-page img{width:220px}.error-page h1{font-size:6rem;margin:0;color:var(--red)}.reveal,.js .reveal{opacity:1;transform:none;transition:none}@media(max-width:1080px){.main-nav{gap:20px}.hero-layout{grid-template-columns:47% 53%}.script-right{display:none}.service-grid{grid-template-columns:repeat(3,1fr);gap:20px}.service-card{border:1px solid var(--line);border-radius:12px;padding:22px}.about-grid{grid-template-columns:1fr 1fr}.about-copy{padding-right:45px}.legal-copy{padding-left:45px;padding-right:40px}.legal-watermark{display:none}}@media(max-width:820px){html{scroll-padding-top:90px}.event-bar{font-size:.75rem}.header-top{height:74px}.logo img{height:54px}.menu-toggle{display:block}.language-switch{right:0}.nav-row{border-top:0}.nav-inner{height:0}.main-nav{display:none;position:absolute;top:74px;left:0;right:0;background:#fff;flex-direction:column;align-items:flex-start;padding:22px 28px;box-shadow:var(--shadow);border-top:1px solid var(--line);z-index:500}.main-nav.open{display:flex}.header-cta{display:none}.hero-layout{min-height:690px;grid-template-columns:45% 55%;align-items:end}.hero-content{padding:50px 12px 60px 24px}.hero-portrait{height:520px}.script-left{display:none}.service-grid{grid-template-columns:repeat(2,1fr)}.about-grid{grid-template-columns:1fr}.about-band{background:#f4f9fc}.about-copy,.legal-copy{padding:45px 25px}.legal-copy{background:#fff}.steps-grid{grid-template-columns:repeat(2,1fr)}.contact-grid{grid-template-columns:1fr;gap:40px}.footer-grid{grid-template-columns:1fr 1fr}.footer-grid>div:first-child{grid-column:1/-1}}@media(max-width:570px){.container{width:min(calc(100% - 28px),var(--max))}.event-bar{padding-left:12px}.hero-bg{background-position:58% center}.hero:after{background:linear-gradient(180deg,rgba(239,249,253,.25),rgba(239,249,253,.9) 48%,rgba(239,249,253,.96))}.hero-layout{display:flex;flex-direction:column;min-height:auto;align-items:stretch}.hero-portrait-wrap{height:390px;order:1}.hero-portrait{height:390px}.hero-content{order:2;text-align:center;padding:5px 8px 50px}.hero h1{font-size:2.45rem}.hero-actions{justify-content:center}.credentials{align-items:center}.service-grid{grid-template-columns:1fr}.service-card{border-right:1px solid var(--line)}.steps-grid{grid-template-columns:1fr}.contact-form{grid-template-columns:1fr;padding:22px}.field-full{grid-column:auto}.form-actions{align-items:flex-start;flex-direction:column}.footer-grid{grid-template-columns:1fr}.footer-grid>div:first-child{grid-column:auto}.footer-bottom{flex-direction:column}.language-switch{top:13px;font-size:.75rem;gap:7px}.logo img{height:50px}.whatsapp{width:48px;height:48px;right:14px;bottom:14px}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}.reveal{opacity:1;transform:none;transition:none}.button{transition:none}}

/* ===== OKW Accounting v3: profile, advice and article layouts ===== */
.main-nav a.active{color:var(--red);font-weight:750}
.script-right{right:-105px;top:58px;width:235px;max-width:235px;font-size:1.02rem;line-height:1.25;text-align:center;transform:rotate(-5deg)}
.script-right:after{margin-left:auto;margin-right:auto}

.about-profile{padding:82px 0;background:#fff;border-top:1px solid var(--line)}
.about-profile-grid{display:grid;grid-template-columns:minmax(0,1.2fr) minmax(280px,.8fr);gap:78px;align-items:center}
.about-profile-copy h2{font-size:clamp(2rem,3vw,3rem);line-height:1.08;color:var(--ink);margin:8px 0 18px;letter-spacing:-.025em}
.about-profile-copy h3{font-size:1.35rem;color:var(--red);font-weight:600;margin:0 0 20px}
.about-profile-copy p{color:var(--text);max-width:720px;margin:0 0 18px}
.profile-list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px 30px;margin:28px 0 0;padding:0;list-style:none}
.profile-list li{position:relative;padding-left:21px;color:var(--muted);font-size:.92rem}
.profile-list li:before{content:"";position:absolute;left:0;top:.65em;width:7px;height:7px;border-radius:50%;background:var(--red)}
.about-profile-photo{position:relative;display:flex;justify-content:flex-end}
.about-profile-photo:before{content:"";position:absolute;left:16px;top:22px;width:88%;height:92%;background:var(--sky);border-radius:18px;z-index:0}
.about-profile-photo img{position:relative;z-index:1;width:min(100%,365px);aspect-ratio:2/3;object-fit:cover;border-radius:14px;box-shadow:var(--shadow)}
.profile-note{margin-top:24px;padding:17px 19px;background:var(--sky-soft);border-left:3px solid var(--red);border-radius:0 8px 8px 0;color:var(--ink);font-size:.92rem}

.legal-partnership{padding:64px 0;background:linear-gradient(115deg,#f5fbfe 0%,#fff 62%);border-top:1px solid var(--line);border-bottom:1px solid var(--line);overflow:hidden}
.legal-partnership-grid{display:grid;grid-template-columns:minmax(0,1fr) minmax(270px,.72fr);gap:70px;align-items:center}
.legal-partnership h2{font-size:clamp(1.9rem,2.8vw,2.7rem);line-height:1.12;color:var(--ink);margin:7px 0 16px}
.legal-partnership p{color:var(--muted);max-width:740px}
.legal-points{display:flex;flex-wrap:wrap;gap:9px;margin:24px 0 28px}
.legal-points span{padding:7px 11px;border:1px solid var(--line);border-radius:999px;background:#fff;font-size:.8rem;color:var(--ink)}
.legal-brand-card{position:relative;min-height:245px;border:1px solid var(--line);border-radius:18px;background:#fff;box-shadow:var(--shadow);display:flex;align-items:center;justify-content:center;overflow:hidden}
.legal-brand-card:before{content:"OKW";position:absolute;font-size:8rem;font-weight:850;color:rgba(37,51,75,.055);letter-spacing:-.08em;transform:rotate(-6deg)}
.legal-brand-card-inner{position:relative;text-align:center;padding:35px}
.legal-brand-card strong{display:block;font-size:2.15rem;color:var(--ink);letter-spacing:-.035em}
.legal-brand-card small{display:block;margin-top:8px;letter-spacing:.18em;color:var(--red);font-weight:800;text-transform:uppercase}

.advice-preview{padding:84px 0;background:#f9fbfc;border-top:1px solid var(--line)}
.article-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px;margin-top:38px}
.article-card{position:relative;background:#fff;border:1px solid var(--line);border-radius:15px;padding:31px;box-shadow:0 12px 34px rgba(35,52,76,.05);transition:.22s}
.article-card:hover{transform:translateY(-3px);box-shadow:var(--shadow);border-color:#ccdce5}
.article-tag{display:inline-flex;color:var(--red);font-size:.73rem;font-weight:850;text-transform:uppercase;letter-spacing:.12em;margin-bottom:15px}
.article-card h3{font-size:1.45rem;line-height:1.22;color:var(--ink);margin:0 0 12px}
.article-card p{color:var(--muted);margin:0 0 23px}
.article-link{color:var(--red);font-weight:800;display:inline-flex;align-items:center;gap:7px}
.article-link:after{content:"→";transition:.2s}.article-card:hover .article-link:after{transform:translateX(4px)}
.advice-actions{text-align:center;margin-top:30px}

.advice-hero{padding:68px 0 55px;background:linear-gradient(135deg,var(--sky) 0%,#fff 78%);border-bottom:1px solid var(--line)}
.advice-hero h1{font-size:clamp(2.3rem,4vw,4.2rem);line-height:1.04;color:var(--ink);margin:11px 0 16px;letter-spacing:-.04em;max-width:900px}
.advice-hero p{font-size:1.05rem;color:var(--muted);max-width:760px}
.breadcrumbs{font-size:.8rem;color:var(--muted);display:flex;gap:8px;align-items:center;flex-wrap:wrap;margin-bottom:18px}
.breadcrumbs a{color:var(--red);font-weight:700}
.advice-listing{padding:72px 0 95px}
.advice-listing .article-grid{margin-top:0}
.article-page{padding:65px 0 95px}
.article-layout{display:grid;grid-template-columns:minmax(0,1fr) 315px;gap:70px;align-items:start}
.article-content{max-width:810px}
.article-content h1{font-size:clamp(2.2rem,4vw,3.9rem);line-height:1.06;color:var(--ink);letter-spacing:-.04em;margin:14px 0 18px}
.article-content h2{font-size:1.75rem;line-height:1.18;color:var(--ink);margin:42px 0 14px}
.article-content h3{font-size:1.2rem;color:var(--ink);margin:28px 0 10px}
.article-content p,.article-content li{color:var(--text)}
.article-content p{margin:0 0 17px}
.article-content ul,.article-content ol{padding-left:23px;margin:10px 0 20px}
.article-content li{margin-bottom:9px}
.article-meta{display:flex;gap:18px;flex-wrap:wrap;font-size:.8rem;color:var(--muted);margin-bottom:24px}
.article-intro{font-size:1.12rem;line-height:1.65;color:var(--ink)!important;border-left:3px solid var(--red);padding-left:20px;margin-bottom:32px!important}
.article-callout{padding:21px 23px;background:var(--sky-soft);border:1px solid var(--line);border-radius:10px;margin:28px 0}
.article-callout strong{color:var(--ink)}
.article-aside{position:sticky;top:175px}
.aside-card{background:#fff;border:1px solid var(--line);border-radius:13px;padding:24px;margin-bottom:18px;box-shadow:0 10px 30px rgba(35,52,76,.045)}
.aside-card h3{color:var(--ink);margin:0 0 10px;font-size:1.12rem}
.aside-card p,.aside-card li{font-size:.88rem;color:var(--muted)}
.aside-card ul{padding-left:18px;margin:10px 0 0}
.source-list{margin-top:44px;padding-top:27px;border-top:1px solid var(--line)}
.source-list h2{font-size:1.25rem;margin-top:0}
.source-list li{font-size:.88rem;color:var(--muted)}
.source-list a{color:var(--red);text-decoration:underline;text-underline-offset:3px}
.article-disclaimer{font-size:.8rem;color:var(--muted);margin-top:28px;padding-top:20px;border-top:1px solid var(--line)}

@media(max-width:1360px){.script-right{display:none}}
@media(max-width:900px){
  .about-profile-grid,.legal-partnership-grid,.article-layout{grid-template-columns:1fr}
  .about-profile-photo{justify-content:center;order:-1}
  .about-profile-photo:before{left:calc(50% - 190px)}
  .profile-list{grid-template-columns:1fr}
  .article-aside{position:static}
}
@media(max-width:820px){
  .article-grid{grid-template-columns:1fr}
  .advice-hero{padding-top:48px}
  .article-page{padding-top:45px}
}
@media(max-width:570px){
  .about-profile{padding:58px 0}
  .about-profile-grid{gap:38px}
  .about-profile-photo img{max-width:290px}
  .about-profile-photo:before{display:none}
  .legal-partnership{padding:54px 0}
  .article-card{padding:24px}
  .article-content h1{font-size:2.25rem}
}