.kj-article{--kj-ink:#1f2937;--kj-muted:#4b5563;--kj-line:#e5e7eb;--kj-bg:#f8fafc;--kj-bg2:#f1f5f9;--kj-accent:#0f766e;--kj-pro:#15803d;--kj-con:#b91c1c;color:var(--kj-ink);line-height:1.65;font-size:1.02rem}
.kj-article h2{font-size:1.5rem;line-height:1.25;margin:2.2rem 0 .8rem;font-weight:700}
.kj-article h3{font-size:1.18rem;line-height:1.3;margin:1.6rem 0 .5rem;font-weight:650}
.kj-article p{margin:.7rem 0}
.kj-answer{border-left:4px solid var(--kj-accent);background:var(--kj-bg);padding:1rem 1.15rem;border-radius:6px;margin:1.2rem 0}
.kj-answer .kj-label{display:block;font-size:.72rem;letter-spacing:.08em;text-transform:uppercase;color:var(--kj-accent);font-weight:700;margin-bottom:.35rem}
.kj-answer p{margin:.3rem 0}
.kj-tablewrap{overflow-x:auto;margin:1.3rem 0}
.kj-table{width:100%;border-collapse:collapse;font-size:.95rem}
.kj-table caption{caption-side:top;text-align:left;font-size:.82rem;color:var(--kj-muted);margin-bottom:.5rem}
.kj-table th,.kj-table td{padding:.6rem .7rem;text-align:left;border-bottom:1px solid var(--kj-line);vertical-align:top}
.kj-table thead th{border-bottom:2px solid var(--kj-accent);font-weight:700;font-size:.9rem}
.kj-table tbody tr:nth-child(even){background:var(--kj-bg)}
.kj-table td.num,.kj-table th.num{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap}
.kj-proscons{display:grid;grid-template-columns:1fr 1fr;gap:1rem;margin:1.3rem 0}
@media(max-width:560px){.kj-proscons{grid-template-columns:1fr}}
.kj-card{border:1px solid var(--kj-line);border-radius:8px;padding:1rem 1.1rem;background:#fff}
.kj-card h4{margin:0 0 .6rem;font-size:1rem;font-weight:700}
.kj-card ul{list-style:none;margin:0;padding:0}
.kj-card li{display:flex;gap:.5rem;align-items:flex-start;margin:.45rem 0;font-size:.95rem}
.kj-card li svg{flex:0 0 auto;margin-top:.2rem}
.kj-pro .kj-mark{color:var(--kj-pro)}.kj-con .kj-mark{color:var(--kj-con)}
.kj-bento{display:grid;grid-template-columns:repeat(auto-fit,minmax(140px,1fr));gap:.8rem;margin:1.3rem 0}
.kj-stat{border:1px solid var(--kj-line);border-radius:8px;padding:.9rem 1rem;background:var(--kj-bg2)}
.kj-stat b{display:block;font-size:1.5rem;font-weight:750;font-variant-numeric:tabular-nums;line-height:1.1}
.kj-stat span{display:block;font-size:.82rem;color:var(--kj-muted);margin-top:.25rem}
.kj-faq{margin:1.3rem 0}
.kj-faq details{border:1px solid var(--kj-line);border-radius:8px;padding:0 1rem;margin:.6rem 0;background:#fff}
.kj-faq summary{cursor:pointer;font-weight:650;padding:.85rem 0;list-style:none;font-size:1.02rem}
.kj-faq summary::-webkit-details-marker{display:none}
.kj-faq summary::after{content:"+";float:right;color:var(--kj-accent);font-weight:700;margin-left:1rem}
.kj-faq details[open] summary::after{content:"–"}
.kj-faq details[open] summary{border-bottom:1px solid var(--kj-line)}
.kj-faq details p{padding:.2rem 0 .95rem;color:var(--kj-muted)}
.kj-quote{border-left:4px solid var(--kj-accent);margin:1.4rem 0;padding:.2rem 0 .2rem 1.15rem}
.kj-quote blockquote{margin:0;font-size:1.08rem;line-height:1.55;color:var(--kj-ink)}
.kj-quote cite{display:block;margin-top:.55rem;font-size:.86rem;font-style:normal;color:var(--kj-muted)}
.kj-sources{margin:1.8rem 0 0;padding-top:1rem;border-top:1px solid var(--kj-line);font-size:.88rem}
.kj-sources h3{font-size:.95rem;margin:0 0 .5rem}
.kj-sources ul{margin:0;padding-left:1.1rem;color:var(--kj-muted)}
.kj-sources li{margin:.3rem 0}
.kj-steps{counter-reset:kjs;list-style:none;margin:1.3rem 0;padding:0}
.kj-steps li{counter-increment:kjs;position:relative;padding:0 0 .9rem 2.4rem;margin:0}
.kj-steps li::before{content:counter(kjs);position:absolute;left:0;top:.05rem;width:1.65rem;height:1.65rem;border-radius:50%;background:var(--kj-accent);color:#fff;font-size:.85rem;font-weight:700;display:flex;align-items:center;justify-content:center}
.kj-steps li strong{display:block;margin-bottom:.15rem}
In den Kontoauszügen eines Betriebs mit acht Beschäftigten stehen im Herbst 2026 Buchungen über 6,99 Euro, 12 Euro, 24 Euro und 29 Euro. Jede einzelne ist unauffällig. Zusammengenommen bilden sie einen Posten, der größer ist als die Ausgabe, für die im selben Betrieb zwei Angebote eingeholt und eine Unterschrift der Geschäftsführung gebraucht wurden. Der Unterschied liegt nicht in der Summe, sondern darin, dass die eine Ausgabe einmal auffiel und die anderen achtzehnmal nicht. read more