@font-face{font-family:"Archivo";src:url(/polices/archivo.woff) format("woff");font-weight:500 900;font-stretch:100% 125%;font-display:swap}
@font-face{font-family:"Instrument Sans";src:url(/polices/instrument-sans.woff) format("woff");font-weight:400 700;font-display:swap}
:root{color-scheme:light dark;--fond:#f5f7fa;--surface:#fff;--surface-2:#eef1f6;--encre:#141922;--encre-2:#3a4150;--doux:#5a6372;--ligne:#dde2ea;--bleu:#1b3fd8;--bleu-doux:#e5ebff;--jaune:#f2c230;--cellule:#fff0b3;--ombre:0 1px 2px rgba(20,25,34,.06),0 8px 24px rgba(20,25,34,.06)}
@media (prefers-color-scheme:dark){:root{--fond:#0e1219;--surface:#161b24;--surface-2:#1d2330;--encre:#e9edf3;--encre-2:#c9d0db;--doux:#98a1b0;--ligne:#283041;--bleu:#8fa6ff;--bleu-doux:#1b2546;--cellule:#3b3214;--ombre:0 1px 2px rgba(0,0,0,.3),0 8px 24px rgba(0,0,0,.3)}}
*{box-sizing:border-box}[hidden]{display:none!important}html{-webkit-text-size-adjust:100%;scroll-padding-top:84px}
body{margin:0;background:var(--fond);color:var(--encre);font:17px/1.65 "Instrument Sans",system-ui,-apple-system,"Segoe UI",sans-serif}
a{color:var(--bleu);text-underline-offset:3px}a:hover{text-decoration-thickness:2px}
:focus-visible{outline:3px solid var(--bleu);outline-offset:3px;border-radius:4px}
.evitement{position:absolute;left:-9999px}.evitement:focus{left:16px;top:12px;z-index:10;background:var(--surface);padding:8px 14px;border-radius:8px}
.cadre{max-width:1080px;margin:0 auto;padding:0 20px}
.haut{position:sticky;top:0;z-index:5;background:color-mix(in srgb,var(--fond) 88%,transparent);backdrop-filter:saturate(1.4) blur(10px);-webkit-backdrop-filter:saturate(1.4) blur(10px);border-bottom:1px solid var(--ligne)}
.haut .cadre{display:flex;align-items:center;justify-content:space-between;gap:12px;min-height:64px}
.logo{display:inline-flex;align-items:center;gap:10px;color:var(--encre);text-decoration:none;font:800 18px/1 Archivo,system-ui,sans-serif;letter-spacing:-.01em}.logo svg{width:30px;height:30px;flex:none}
.haut nav{display:flex;align-items:center;gap:18px}.haut nav a:not(.btn){color:var(--encre-2);text-decoration:none;font-weight:600;font-size:15px}
.btn{display:inline-flex;align-items:center;justify-content:center;min-height:44px;padding:0 20px;border-radius:999px;background:var(--jaune);color:#141922;font-weight:700;font-size:15px;text-decoration:none;white-space:nowrap}.btn:hover{filter:brightness(.96)}
.fil ol{display:flex;flex-wrap:wrap;gap:6px;list-style:none;margin:24px 0 0;padding:0;font-size:14px;color:var(--doux)}.fil li+li::before{content:"›";margin-right:6px}.fil a{color:var(--doux);display:inline-block;padding:3px 0}
.mise-en-page{display:grid;grid-template-columns:minmax(0,720px) 260px;gap:56px;align-items:start}
article{min-width:0}
.sur-titre{margin:28px 0 8px;font-size:13px;font-weight:700;letter-spacing:.06em;text-transform:uppercase;color:var(--bleu)}
h1{font:900 clamp(32px,5vw,48px)/1.08 Archivo,system-ui,sans-serif;font-stretch:108%;letter-spacing:-.02em;margin:0;text-wrap:balance}
h2{font:800 clamp(24px,3.2vw,30px)/1.2 Archivo,system-ui,sans-serif;font-stretch:104%;letter-spacing:-.01em;margin:48px 0 14px;text-wrap:balance}
h3{font:700 19px/1.3 "Instrument Sans",system-ui,sans-serif;margin:0}
.chapo{font-size:20px;line-height:1.55;color:var(--encre-2);margin:16px 0 0;text-wrap:pretty}
.meta{font-size:14px;color:var(--doux);margin:14px 0 0}
p,ul,ol{margin:0 0 14px}li{margin:4px 0}
.en-bref{margin:28px 0 0;padding:20px 22px;background:var(--cellule);border-radius:14px}
.en-bref h2{margin:0 0 8px;font-size:15px;letter-spacing:.06em;text-transform:uppercase;font-family:"Instrument Sans",system-ui,sans-serif;font-weight:700}
.en-bref ul{margin:0;padding-left:20px}.en-bref li{margin:6px 0}
.sommaire{position:sticky;top:88px;margin-top:28px;font-size:15px}
.sommaire h2{font:700 13px/1.3 "Instrument Sans",system-ui,sans-serif;letter-spacing:.06em;text-transform:uppercase;color:var(--doux);margin:0 0 10px}
.sommaire ol{list-style:none;padding:0;margin:0;border-left:2px solid var(--ligne)}.sommaire li{margin:0}
.sommaire a{display:block;padding:6px 0 6px 14px;margin-left:-2px;border-left:2px solid transparent;color:var(--encre-2);text-decoration:none;line-height:1.35}.sommaire a:hover{color:var(--bleu);border-color:var(--bleu)}
.sommaire a.btn{display:flex;margin:18px 0 0;padding:0 20px;border:0;color:#141922;width:100%}.sommaire a.btn:hover{color:#141922}
.tableau{overflow-x:auto;margin:16px 0 18px;border:1px solid var(--ligne);border-radius:12px;background:var(--surface)}
table{border-collapse:collapse;width:100%;font-size:15.5px;line-height:1.45}caption{caption-side:bottom;text-align:left;padding:10px 14px;font-size:13px;color:var(--doux)}
th,td{padding:11px 14px;text-align:left;vertical-align:top;border-top:1px solid var(--ligne)}thead th{border-top:0;background:var(--surface-2);font-size:13px;letter-spacing:.03em;text-transform:uppercase;color:var(--doux);font-weight:700}
tbody th{font-weight:600}td{font-variant-numeric:tabular-nums}
.note{font-size:15px;color:var(--doux);padding-left:14px;border-left:3px solid var(--ligne)}
.etapes{padding-left:22px}.etapes li{margin:10px 0}
.calcul{display:grid;gap:14px;padding:22px;margin:16px 0 8px;background:var(--surface);border:1px solid var(--ligne);border-radius:16px;box-shadow:var(--ombre)}
.champ{display:grid;gap:6px}.champ label{font-weight:600;font-size:15px}
select,input[type=number]{font:inherit;font-size:16px;color:var(--encre);background:var(--fond);border:1px solid var(--ligne);border-radius:10px;min-height:46px;padding:0 12px;width:100%}
.avec-unite{display:flex;align-items:center;gap:8px}.avec-unite input{max-width:220px}
.case{display:flex;align-items:center;gap:10px}.case input{width:24px;height:24px;accent-color:var(--bleu)}.case label{font-weight:500}
.resultat{display:grid;gap:2px;padding:16px 18px;background:var(--surface-2);border-radius:12px}
.ligne{display:flex;justify-content:space-between;gap:12px;padding:6px 0;font-variant-numeric:tabular-nums}.ligne b{white-space:nowrap}
.ligne.total{border-top:1px solid var(--ligne);margin-top:4px;padding-top:10px;font-size:18px}.ligne.reste b{color:var(--bleu)}
.impot{font-size:14px;color:var(--doux);margin-top:6px}
.modele{margin:18px 0;border:1px solid var(--ligne);border-radius:14px;background:var(--surface);overflow:hidden}
.modele-tete{display:flex;align-items:center;justify-content:space-between;gap:12px;padding:12px 16px;background:var(--surface-2)}
.modele-tete span{display:block;font-size:13px;font-weight:500;color:var(--doux)}
.modele-texte{padding:16px 18px;font-size:15.5px}.modele-texte p:last-child{margin-bottom:0}
mark{background:var(--cellule);color:inherit;border-radius:4px;padding:0 3px}
.copier{font:inherit;font-size:14px;font-weight:700;min-height:38px;padding:0 14px;border-radius:999px;border:1px solid var(--ligne);background:var(--surface);color:var(--encre);cursor:pointer}.copier[data-ok]{background:var(--jaune);color:#141922;border-color:transparent}
.cta{margin:44px 0 0;padding:26px;border-radius:18px;background:#141922;color:#f5f7fa}
.cta p{margin:0 0 14px}.cta .cta-titre{font:800 24px/1.2 Archivo,system-ui,sans-serif;margin-bottom:8px}.cta small{display:block;margin-top:12px;color:#aab3c2;font-size:14px}
.faq details{border-top:1px solid var(--ligne);padding:4px 0}.faq details:last-child{border-bottom:1px solid var(--ligne)}
.faq summary{cursor:pointer;list-style:none;display:flex;justify-content:space-between;gap:16px;padding:14px 0;font-weight:700;font-size:17px}.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";font-weight:400;font-size:24px;line-height:1;color:var(--doux)}.faq details[open] summary::after{content:"−"}
.faq details p{margin:0 0 14px;color:var(--encre-2)}
.sources ul{padding-left:20px;font-size:15px}.avertissement{font-size:14px;color:var(--doux)}
.lies{margin:56px 0 0}.cartes.ecart{margin-top:32px}.cartes{display:grid;grid-template-columns:repeat(auto-fill,minmax(250px,1fr));gap:14px}
.carte{display:flex;flex-direction:column;gap:8px;padding:20px;background:var(--surface);border:1px solid var(--ligne);border-radius:16px;text-decoration:none;color:var(--encre);transition:border-color .15s,transform .15s}
.carte:hover{border-color:var(--bleu);transform:translateY(-2px)}.carte b{font:800 19px/1.25 Archivo,system-ui,sans-serif}.carte span{font-size:15px;color:var(--doux)}.carte i{font-style:normal;font-size:14px;font-weight:700;color:var(--bleu);margin-top:auto}
.intro{max-width:720px}
.bas{margin-top:72px;border-top:1px solid var(--ligne);padding:28px 0 40px;font-size:14px;color:var(--doux)}
.bas .cadre{display:flex;flex-wrap:wrap;justify-content:space-between;gap:16px}.bas nav{display:flex;flex-wrap:wrap;gap:16px}.bas a{color:var(--doux);display:inline-block;padding:3px 0}
@media (max-width:960px){.mise-en-page{grid-template-columns:minmax(0,1fr)}.sommaire{position:static;order:-1;display:none}}
@media (max-width:560px){.fil li[aria-current]{display:none}body{font-size:16.5px}.haut nav a:not(.btn){display:none}.btn{padding:0 16px}.chapo{font-size:18px}.calcul,.cta{padding:18px}th,td{padding:10px 12px}}
@media (prefers-reduced-motion:reduce){*{transition:none!important}}
@media print{.haut,.sommaire,.cta,.lies,.bas,.copier{display:none!important}body{background:#fff;color:#000}}