@font-face{font-family:Guide;src:local("Inter")} :root{--blue:#377dff;--blue-dark:#235ddb;--ink:#192c48;--muted:#5d6c82;--line:#dfe6ef;--pale:#f3f7ff;--radius:18px}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:100px}body{margin:0;color:var(--ink);background:#fff;font:17px/1.75 Guide,Inter,system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif}a{color:var(--blue-dark);text-underline-offset:4px}button,input{font:inherit}button,a,input,summary{touch-action:manipulation}:focus-visible{outline:3px solid #377dff;outline-offset:5px}.skip-link{position:absolute;top:-100px;left:16px;z-index:100;background:#fff;padding:10px}.skip-link:focus{top:10px}.site-header{height:84px;padding:0 max(24px,calc((100vw - 1250px)/2));display:flex;align-items:center;gap:24px;border-bottom:1px solid var(--line);background:#fff}.brand{display:flex;align-items:center}.brand img{object-fit:contain;max-height:36px}.header-label{border-left:1px solid var(--line);padding-left:24px;font-size:14px;color:var(--muted)}.header-button{margin-left:auto;font-size:14px;font-weight:600;text-decoration:none;border:1px solid var(--line);border-radius:9px;padding:9px 15px}.hero-wrap{background:linear-gradient(140deg,#f1f6ff 0%,#fff 72%);border-bottom:1px solid var(--line)}.hero{max-width:1250px;margin:auto;padding:70px 24px 58px}.eyebrow{display:flex;gap:9px;align-items:center;color:var(--blue-dark);font-size:12px;font-weight:700;letter-spacing:.075em;text-transform:uppercase;margin:0 0 20px}.dot{display:inline-block;width:7px;height:7px;background:var(--blue);border-radius:50%;flex-shrink:0}h1,h2,h3,h4{font-weight:650;line-height:1.23;letter-spacing:-.025em}h1{font-size:clamp(40px,5.3vw,69px);margin:0 0 24px;max-width:850px}h1 span{color:var(--blue)}h2{font-size:32px;margin:12px 0 22px}h3{font-size:23px;margin:32px 0 14px}h4{font-size:19px;margin:0 0 20px}p{margin:0 0 18px}.hero-lead{font-size:20px;line-height:1.65;max-width:770px;color:var(--muted)}.hero-meta{display:flex;gap:20px;flex-wrap:wrap;font-size:12px;color:var(--muted);margin:26px 0}.hero-meta span+span::before{content:"·";margin-right:20px}.hero-actions{display:flex;align-items:center;gap:28px;flex-wrap:wrap}.button{display:inline-flex;align-items:center;gap:22px;border-radius:9px;padding:12px 19px;text-decoration:none;font-size:14px;font-weight:650}.primary{color:#fff;background:var(--blue)}.primary:hover{background:var(--blue-dark)}.text-link{font-size:14px;font-weight:600;text-decoration:none}.three-ideas{max-width:1250px;margin:auto;padding:0 24px 36px;display:grid;grid-template-columns:repeat(3,1fr);gap:28px}.three-ideas>div{border-top:1px solid #cedcf7;padding-top:20px}.idea-number{font-size:12px;color:var(--blue);font-weight:700}.three-ideas h2{font-size:19px;margin:9px 0}.three-ideas p{font-size:14px;line-height:1.7;color:var(--muted);margin:0;max-width:310px}.page-grid{max-width:1250px;margin:auto;padding:54px 24px 76px;display:grid;grid-template-columns:minmax(0,850px) 245px;gap:76px}article{min-width:0}.answer-card{background:var(--pale);border:1px solid #d9e5ff;border-radius:var(--radius);padding:30px 34px}.answer-card h2{font-size:26px}.answer-card .eyebrow{margin-bottom:10px}.answer-card p:last-child{margin-bottom:0}.article-section{padding-top:58px;margin-top:12px;scroll-margin-top:20px}.section-kicker{font-size:12px;color:var(--blue-dark);font-weight:700;text-transform:uppercase;letter-spacing:.075em;margin:0 0 13px}.regime-grid{display:grid;grid-template-columns:1fr 1fr;gap:18px;margin:26px 0 18px}.regime-card{border:1px solid var(--line);border-radius:var(--radius);padding:24px}.regime-card h3{font-size:21px;margin-top:19px}.regime-card p{font-size:15px}.small-pill{display:inline-block;background:#eaf1ff;color:var(--blue-dark);border-radius:30px;padding:3px 10px;font-size:11px;font-weight:700;letter-spacing:.03em}.source-inline{display:inline-block;font-size:12px;line-height:1.65;margin:0 0 15px;color:#436394}.fine-print{font-size:13px;line-height:1.8;color:var(--muted)}.callout{display:flex;gap:18px;padding:24px;background:#f1f6ff;border:1px solid #d8e4ff;border-radius:14px;margin:28px 0}.callout-icon{height:28px;min-width:28px;display:grid;place-items:center;color:var(--blue-dark);border:1px solid #b8ceff;border-radius:50%;font-weight:600;font-size:16px;line-height:1}.callout h3{font-size:18px;margin:1px 0 10px}.callout p{font-size:15px;margin:0}.callout.subtle{background:#f7f9fc;border-color:var(--line)}.table-scroll{overflow-x:auto;margin:25px 0}.simple-table{width:100%;border-collapse:collapse;font-size:13px;white-space:nowrap}.simple-table caption{text-align:left;font-size:12px;color:var(--muted);margin-bottom:12px}.simple-table th{text-align:left;background:#f4f7fb;padding:13px 15px;color:#465b78;font-size:11px;text-transform:uppercase;letter-spacing:.03em}.simple-table td{padding:15px;border-bottom:1px solid var(--line)}.cash-example{border:1px solid var(--line);border-radius:var(--radius);overflow:hidden;margin:28px 0}.example-row{display:flex;justify-content:space-between;gap:16px;padding:14px 24px;border-bottom:1px solid #eef1f6;font-size:15px}.example-row strong{white-space:nowrap}.example-row.total{background:#edf4ff;border:0;font-size:16px}.positive{color:#18774a}.calculator{margin:30px 0;background:#fff;border:1px solid var(--line);border-radius:var(--radius);box-shadow:0 5px 26px #223c6810;overflow:hidden}.calculator-heading{padding:25px 28px 0}.calculator-heading h3{margin:12px 0 10px}.calculator-heading p{font-size:13px;color:var(--muted)}.calculator-fields{padding:5px 28px 26px;display:grid;grid-template-columns:1fr 1fr;gap:18px}.calculator-fields label{font-size:13px;font-weight:600;display:flex;flex-direction:column;gap:7px}.calculator-fields input{width:100%;border:1px solid #cad5e6;border-radius:8px;padding:9px 12px;color:var(--ink);background:#fff;font-size:16px;min-height:44px}.counted-field{grid-column:1/-1}.calculator-result{padding:22px 28px;background:var(--pale);display:grid;grid-template-columns:1fr 1fr;gap:20px}.calculator-result span{display:block;font-size:12px;color:var(--muted)}.calculator-result strong{display:block;font-size:27px;margin-top:3px}.calculator-result p{grid-column:1/-1;font-size:13px;margin:0;color:#705116}.calculator-result.invalid p{color:#a72727}.demo-note{font-size:12px;line-height:1.8;background:#f5f7fb;border-radius:10px;padding:14px 18px;color:#536880}.demo-note span{color:var(--blue);margin-right:6px}.step-number{display:inline-grid;place-items:center;vertical-align:middle;font-size:13px;height:28px;width:28px;background:var(--pale);color:var(--blue-dark);border-radius:8px;margin-right:8px;letter-spacing:0}.screenshot{margin:26px 0 36px;border:1px solid var(--line);border-radius:12px;overflow:hidden;background:#f7f9fc}.zoom-image{position:relative;display:block;width:100%;padding:0;border:0;background:#f7f9fc;cursor:zoom-in;overflow:hidden}.screenshot img{display:block;width:100%;height:auto;max-height:none;object-fit:contain;object-position:top}.zoom-label{position:absolute;right:12px;bottom:12px;padding:4px 10px;background:#fff;color:var(--blue-dark);border:1px solid var(--line);border-radius:6px;font-size:11px;box-shadow:0 2px 5px #1527420d}.screenshot figcaption{padding:16px 20px;font-size:12px;color:var(--muted);line-height:1.7;background:#fff;border-top:1px solid var(--line)}figcaption>span{display:inline-block;color:var(--blue-dark);font-size:11px;font-weight:700;margin-right:8px}.figure-split{display:grid;grid-template-columns:1.2fr 1fr;gap:25px;align-items:center}.figure-split .screenshot{margin:16px 0}.figure-aside{font-size:14px;line-height:1.6}.figure-aside p{padding-left:16px;border-left:2px solid #d7e5ff}.figure-aside small{display:block;color:var(--muted);font-size:12px}.status-cards{display:grid;grid-template-columns:repeat(3,1fr);gap:14px;margin:26px 0 18px}.status-card{border:1px solid var(--line);border-radius:12px;padding:22px 18px;border-top:3px solid #8797ad}.status-card.done{border-top-color:#22a56b}.status-card.pending{border-top-color:#dc9a23}.status-card h3{font-size:17px;margin:12px 0}.status-card p{font-size:13px;line-height:1.7;margin:0}.status-symbol{font-size:20px;line-height:1;color:#6d7d90}.done .status-symbol{color:#18774a}.pending .status-symbol{color:#b47716}.routine-list{padding:0;list-style:none;counter-reset:steps;margin:28px 0}.routine-list li{counter-increment:steps;position:relative;padding:4px 0 20px 58px;margin-bottom:18px;border-bottom:1px solid #eef1f6}.routine-list li::before{content:counter(steps);position:absolute;left:0;top:0;display:grid;place-items:center;width:36px;height:36px;background:var(--pale);color:var(--blue-dark);border-radius:11px;font-weight:600;font-size:14px}.routine-list strong{font-size:18px}.routine-list p{font-size:15px;color:var(--muted);margin:7px 0 0}.faq details{border-bottom:1px solid var(--line);padding:20px 0}.faq summary{cursor:pointer;font-size:17px;font-weight:600;padding-right:15px}.faq details>div{padding-top:18px;font-size:15px;color:var(--muted)}.faq details p:last-child{margin-bottom:0}.source-list{padding:0;list-style:none}.source-list li{padding:18px 0;border-bottom:1px solid var(--line)}.source-list a{font-size:14px;font-weight:600}.source-list p{font-size:12px;color:var(--muted);line-height:1.7;margin:5px 0 0}.closing-card{margin-top:48px;padding:32px;border-radius:var(--radius);background:#eff5ff}.closing-card h2{font-size:29px;margin-top:0}.closing-card p{font-size:15px;max-width:600px}.toc{align-self:start;position:sticky;top:35px;font-size:13px}.toc nav{border-left:1px solid var(--line);padding-left:22px}.toc .eyebrow{font-size:10px;color:var(--muted);margin-bottom:18px}.toc a{display:flex;gap:12px;text-decoration:none;color:#8492a7;font-size:11px;padding:9px 0}.toc a span{color:#435570;font-size:13px}.toc a:hover span{color:var(--blue-dark)}.toc-note{border-radius:12px;background:#f5f8fd;margin:26px 0 0;padding:17px;font-size:11px;font-weight:600}.toc-note .dot{margin-right:5px;width:6px;height:6px}.toc-note p{font-weight:400;font-size:11px;color:var(--muted);margin:8px 0 0;line-height:1.7}footer{display:flex;align-items:center;gap:24px;justify-content:space-between;border-top:1px solid var(--line);padding:30px max(24px,calc((100vw - 1200px)/2));font-size:12px;color:var(--muted)}footer p{margin:0}footer a{font-size:12px;white-space:nowrap}dialog{max-width:min(95vw,1500px);max-height:94vh;width:95vw;border:0;border-radius:12px;padding:0;box-shadow:0 24px 90px #0005;overflow:auto}dialog::backdrop{background:#122039b3}dialog>img{display:block;width:100%;height:auto}.dialog-toolbar{display:flex;align-items:center;justify-content:space-between;gap:20px;padding:12px 18px;background:#fff;position:sticky;top:0;z-index:1;font-size:12px;border-bottom:1px solid var(--line)}.dialog-toolbar button{background:#f0f4fb;border:1px solid var(--line);border-radius:6px;padding:7px 12px;font-size:12px;cursor:pointer;min-height:40px}@media(max-width:1100px){.page-grid{grid-template-columns:minmax(0,1fr) 210px;gap:35px}}@media(max-width:850px){.page-grid{display:block;max-width:820px}.toc{display:none}.hero{padding-top:45px}.hero-lead{font-size:18px}.three-ideas{gap:18px}.three-ideas h2{font-size:17px}.three-ideas p{font-size:12px}.header-label{font-size:12px}.screenshot img{max-height:none}}@media(max-width:560px){body{font-size:16px}.site-header{height:72px;padding:0 20px;gap:12px}.brand img{width:128px}.header-label{display:none}.header-button{padding:7px 10px;font-size:12px}.hero{padding:36px 20px 34px}h1{font-size:42px;letter-spacing:-.035em}.hero-lead{font-size:17px}.hero-meta{gap:6px 16px;margin:20px 0}.hero-meta span+span::before{display:none}.hero-actions{gap:18px}.three-ideas{grid-template-columns:1fr;padding:0 20px 30px;gap:17px}.three-ideas>div{display:grid;grid-template-columns:30px 1fr;gap:0 8px;padding-top:14px}.three-ideas h2{margin:0 0 6px}.three-ideas p{grid-column:2;max-width:none;font-size:13px}.page-grid{padding:30px 20px 46px}.answer-card{padding:22px}.answer-card h2{font-size:23px}h2{font-size:28px}h3{font-size:21px}.regime-grid,.figure-split,.status-cards{grid-template-columns:1fr}.regime-card{padding:22px}.article-section{padding-top:42px}.callout{padding:20px;gap:13px}.callout-icon{min-width:24px;height:24px;font-size:14px}.callout h3{font-size:17px}.callout p{font-size:14px}.calculator-heading{padding:22px 20px 0}.calculator-fields{padding:5px 20px 22px;gap:15px}.calculator-fields label{font-size:12px}.calculator-result{padding:20px}.calculator-result strong{font-size:24px}.example-row{padding:13px 18px;font-size:14px}.example-row.total{font-size:14px}.status-card{padding:18px;display:grid;grid-template-columns:25px 1fr;gap:5px 12px}.status-card h3{margin:0;font-size:17px}.status-card p{grid-column:2}.figure-aside{padding:10px 0 15px}.routine-list li{padding-left:49px}.routine-list strong{font-size:17px}.closing-card{padding:26px}.closing-card h2{font-size:26px}footer{display:flex;flex-wrap:wrap;padding:25px 20px;gap:16px}footer p{width:100%;order:3}dialog{max-width:96vw;width:96vw}.dialog-toolbar{font-size:10px;padding:10px}.dialog-toolbar button{white-space:nowrap}.screenshot figcaption{padding:14px 16px}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}@media print{body{font-size:11pt;line-height:1.5}.site-header,.toc,.hero-actions,.calculator,.zoom-label,.header-button,footer a{display:none}.hero-wrap{background:#fff}.hero{padding:0 0 20px}.hero h1{font-size:30pt}.three-ideas{padding:15px 0}.page-grid{display:block;padding:25px 0}.article-section{padding-top:25px}.regime-card,.callout,.screenshot,.status-card,.cash-example{break-inside:avoid}.screenshot img{max-height:360px;object-fit:contain}.hero-meta{font-size:9pt}.fine-print{font-size:9pt}.source-list a{font-size:10pt}.closing-card{display:none}h2,h3{break-after:avoid}h2{font-size:20pt}h3{font-size:16pt}}

/* Recherche et navigation pratique */
.visually-hidden{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}
.site-header{position:sticky;top:0;z-index:20;gap:28px;background:#fffffff5;backdrop-filter:blur(10px)}
.guide-search{position:relative;flex:1;max-width:490px;margin-left:auto}
.guide-search input{width:100%;min-height:44px;padding:10px 16px;border:1px solid #cad5e6;background:#f7f9fd;border-radius:10px;font-size:14px;color:var(--ink)}
.guide-search input::placeholder{color:#68788e}
.header-button{margin-left:0;white-space:nowrap}
.search-dropdown{position:absolute;top:calc(100% + 9px);left:0;width:100%;background:#fff;border:1px solid var(--line);border-radius:12px;box-shadow:0 12px 40px #15274222;padding:10px;max-height:min(480px,calc(100dvh - 150px));overflow-y:auto}
.search-dropdown[hidden]{display:none}
.search-caption{margin:4px 9px 8px;color:var(--muted);font-size:11px;text-transform:uppercase;letter-spacing:.05em;font-weight:650}
.search-dropdown ul{list-style:none;margin:0;padding:0}
.search-dropdown li{padding:10px 12px;border-radius:8px;cursor:pointer;line-height:1.4;min-height:54px}
.search-dropdown li:hover,.search-dropdown li[aria-selected="true"]{background:var(--pale)}
.search-title{display:block;font-size:14px;font-weight:600;color:var(--ink)}
.search-section{display:block;font-size:11px;color:var(--muted);margin-top:4px}
.search-empty{font-size:13px;color:var(--muted);padding:8px 9px;margin:0}
.practical-block{margin:30px 0;padding:26px 28px;border:1px solid #d8e4ff;border-radius:var(--radius);background:#f8faff}
.practical-block h3{margin:15px 0 18px}
.practical-list{margin:22px 0;padding-left:23px;font-size:15px}
.practical-list li{padding-left:5px;margin-bottom:16px}
.practical-list li:last-child{margin-bottom:0}
.practical-block p{font-size:15px}
.practical-block .fine-print{font-size:13px;margin-bottom:0}
.next-step{border-top:1px solid #d8e4ff;padding-top:18px;margin-bottom:0}
.source-links{display:flex;flex-direction:column;align-items:flex-start;gap:0}
.toc{top:105px;max-height:calc(100dvh - 125px);overflow-y:auto;padding-right:6px;scrollbar-width:thin}
.guide-menu>summary{font-size:12px;font-weight:700;text-transform:uppercase;letter-spacing:.06em;cursor:pointer;list-style:none;padding:0 0 16px}
.guide-menu>summary::-webkit-details-marker{display:none}
.guide-menu>summary>span{float:right;font-size:16px}
.guide-menu[open]>summary>span{transform:rotate(180deg)}
.toc nav{padding-left:16px}
.toc-group{margin:6px 0}
.toc-group>a{font-weight:600;padding:8px 0}
.toc-group ul{list-style:none;margin:0 0 8px;padding:0 0 0 25px}
.toc-group li a{font-size:12px;color:var(--muted);padding:5px 0;line-height:1.5}
.toc-group li a:hover{color:var(--blue-dark);text-decoration:underline}
.toc-shortcuts{background:var(--pale);border-radius:10px;padding:12px;margin:0 0 14px}
.toc-shortcuts p{font-size:10px;font-weight:650;text-transform:uppercase;letter-spacing:.04em;margin:0 0 6px;color:var(--muted)}
.toc-shortcuts a{font-size:12px;color:var(--blue-dark);font-weight:600;padding:7px 0;line-height:1.5}
@media(max-width:850px){.page-grid{display:flex;flex-direction:column;gap:0}.toc{display:block;align-self:stretch;order:-1;position:static;max-height:none;margin-bottom:26px;padding:18px 20px;background:#f7f9fd;border:1px solid var(--line);border-radius:12px}.guide-menu>summary{padding:0;min-height:24px}.guide-menu[open]>summary{padding-bottom:16px}.toc-note{display:none}.toc nav{border-left:0;padding-left:0}.toc-group li a,.toc-shortcuts a{min-height:38px;align-items:center}.site-header{gap:18px}.guide-search{max-width:none}.brand img{width:135px}.header-button{font-size:12px;padding:8px 10px}}
@media(max-width:650px){html{scroll-padding-top:140px}.site-header{height:auto;min-height:122px;padding:13px 20px;flex-wrap:wrap;gap:11px 15px}.brand{order:0}.header-button{order:1;margin-left:auto}.guide-search{order:2;flex:0 0 100%;margin:0}.guide-search input{font-size:16px;min-height:44px}.search-dropdown{max-height:calc(100dvh - 150px)}.practical-block{padding:22px 20px}.practical-list{padding-left:20px}.practical-block h3{font-size:22px}}
@media print{.site-header,.toc{display:none}.practical-block{background:#fff;break-inside:auto}}