feat: Steuerlast-Kriterium, ImmoScout-Layout, Gold/Silver/Bronze-Trennung

- Flächensuche: Flexibilität durch Steuerlast (taxEnvironment) ersetzt
- MatchDetail: Bild als Hero-Banner oben, Karte eingebettet im Inhalt darunter
- Ergebnisliste: Gold/Silber/Bronze-Abschnitte mit farbigen Trennlinien
- ScoreBreakdown: KI-Steuerlast-Link zur kantonalen Steuerrechner-Seite
- Beispieldaten: alle Objekte mit passenden Bildern versehen
- locationIntelligence: taxCalculatorUrl pro Kanton ergänzt

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

src/components/match-card/IntelligenceMatchCard.tsx

@@ -64,11 +64,13 @@ export function IntelligenceMatchCard({ vm, imageUrl, lat, lng, cityLabel }: Pro
           }}
         >
           <Typography sx={{ fontWeight: 900, fontSize: '1.5rem', color: theme.text, lineHeight: 1 }}>
-            {vm.matchScore}
-          </Typography>
-          <Typography sx={{ fontSize: '0.575rem', color: theme.text, opacity: 0.8, textTransform: 'uppercase', letterSpacing: 0.8, lineHeight: 1.2 }}>
-            {theme.label}
+            {vm.matchScore}%
           </Typography>
+          {tier !== 'bronze' && (
+            <Typography sx={{ fontSize: '0.575rem', color: theme.text, opacity: 0.8, textTransform: 'uppercase', letterSpacing: 0.8, lineHeight: 1.2 }}>
+              {theme.label}
+            </Typography>
+          )}
         </Box>
 
         {/* Result type chip — overlaid top-right */}
@@ -123,6 +125,7 @@ export function IntelligenceMatchCard({ vm, imageUrl, lat, lng, cityLabel }: Pro
           </>
         )}
 
+
         {/* Actions */}
         <Box sx={{ display: 'flex', gap: 0.75, mt: 1.5, pt: 1.25, borderTop: '1px solid rgba(0,0,0,0.06)' }}>
           {vm.actions.map(a => (

src/components/match-card/MatchCardViewModel.ts

@@ -47,6 +47,7 @@ export interface MatchCardViewModel {
   actions: MatchCardAction[]
   disclaimer?: string          // required for FUTURE_AVAILABILITY
   explainabilitySummary?: string
+  taxCalculatorUrl?: string    // deeplink to cantonal tax calculator
 
   // States
   isSelected?: boolean

src/components/match-detail/ScoreBreakdownPanel.tsx

@@ -1,4 +1,5 @@
-import { Box, Divider, LinearProgress, Paper, Typography } from '@mui/material'
+import { Box, Divider, LinearProgress, Link, Paper, Typography } from '@mui/material'
+import { ExternalLink } from 'lucide-react'
 import type { Match } from '../../domain/match'
 
 interface BreakdownRowProps {
@@ -41,9 +42,10 @@ function BreakdownRow({ label, value, max, description, color = 'primary', modif
 
 interface Props {
   match: Match
+  taxCalculatorUrl?: string
 }
 
-export function ScoreBreakdownPanel({ match }: Props) {
+export function ScoreBreakdownPanel({ match, taxCalculatorUrl }: Props) {
   const sb = match.scoreBreakdown
 
   const hardColor: 'success' | 'warning' | 'error' =
@@ -66,10 +68,30 @@ export function ScoreBreakdownPanel({ match }: Props) {
         label="Soft Factors (40%)"
         value={sb.softFactorScore}
         max={100}
-        description="Prestige, Erreichbarkeit, ESG, Flexibilität"
+        description="Prestige, Erreichbarkeit, ESG, Steuerlast"
         color={softColor}
       />
 
+      {taxCalculatorUrl && (
+        <Box sx={{ display: 'flex', alignItems: 'center', gap: 1, mb: 1.5, p: 1.25, bgcolor: '#f0f9ff', borderRadius: 1, border: '1px solid #bae6fd' }}>
+          <ExternalLink size={13} color="#0369a1" style={{ flexShrink: 0 }} />
+          <Box>
+            <Typography variant="caption" sx={{ color: '#0369a1', fontWeight: 600, display: 'block', lineHeight: 1.2 }}>
+              KI hat Steuerlast bewertet
+            </Typography>
+            <Link
+              href={taxCalculatorUrl}
+              target="_blank"
+              rel="noopener noreferrer"
+              underline="hover"
+              sx={{ fontSize: '0.72rem', color: '#0369a1' }}
+            >
+              Steuerrechner Gemeinde öffnen →
+            </Link>
+          </Box>
+        </Box>
+      )}
+
       <Divider sx={{ my: 1.5 }} />
 
       <BreakdownRow

src/components/results/UnifiedResultFeed.tsx

@@ -1,28 +1,107 @@
-import { Box } from '@mui/material'
+import { Box, Chip, Divider, Typography } from '@mui/material'
 import type { UnifiedMatchResult } from '../../domain/unifiedResult'
 import { UnifiedResultCard } from './UnifiedResultCard'
+import { SCORE_THEME } from '../shared/scoreTheme'
 
 interface Props {
   results: UnifiedMatchResult[]
   view?: 'list' | 'grid'
 }
 
-export function UnifiedResultFeed({ results, view = 'list' }: Props) {
-  if (view === 'grid') {
-    return (
-      <Box sx={{ display: 'grid', gridTemplateColumns: 'repeat(auto-fill, minmax(320px, 1fr))', gap: 2 }}>
-        {results.map(result => (
-          <UnifiedResultCard key={result.matchId} result={result} view="grid" />
-        ))}
-      </Box>
-    )
-  }
+const TIER_CONFIG = [
+  {
+    key: 'gold'   as const,
+    label: 'Top Matches',
+    sublabel: '90–100 Punkte',
+    filter: (r: UnifiedMatchResult) => r.matchScore >= 90,
+  },
+  {
+    key: 'silver' as const,
+    label: 'Starke Matches',
+    sublabel: '80–89 Punkte',
+    filter: (r: UnifiedMatchResult) => r.matchScore >= 80 && r.matchScore < 90,
+  },
+  {
+    key: 'bronze' as const,
+    label: 'Weitere Treffer',
+    sublabel: 'unter 80 Punkte',
+    filter: (r: UnifiedMatchResult) => r.matchScore < 80,
+  },
+]
 
+interface TierHeaderProps {
+  label: string
+  sublabel: string
+  tierKey: 'gold' | 'silver' | 'bronze'
+  count: number
+  isFirst: boolean
+}
+
+function TierHeader({ label, sublabel, tierKey, count, isFirst }: TierHeaderProps) {
+  const theme = SCORE_THEME[tierKey]
   return (
-    <>
-      {results.map(result => (
-        <UnifiedResultCard key={result.matchId} result={result} view="list" />
-      ))}
-    </>
+    <Box sx={{ display: 'flex', alignItems: 'center', gap: 1.5, mt: isFirst ? 0 : 3, mb: 1.5 }}>
+      <Box
+        sx={{
+          width: 4,
+          height: 28,
+          borderRadius: 2,
+          background: theme.gradient,
+          flexShrink: 0,
+        }}
+      />
+      <Box>
+        <Typography variant="subtitle1" sx={{ fontWeight: 700, lineHeight: 1.2, color: theme.text === '#7a4f00' ? '#92400e' : theme.text === '#334155' ? '#1e293b' : '#7c3d12' }}>
+          {label}
+        </Typography>
+        <Typography variant="caption" color="text.secondary">{sublabel}</Typography>
+      </Box>
+      <Chip
+        label={count}
+        size="small"
+        sx={{
+          fontWeight: 700,
+          fontSize: '0.75rem',
+          background: theme.gradient,
+          color: theme.text,
+          border: `1px solid ${theme.border}`,
+        }}
+      />
+      <Divider sx={{ flex: 1 }} />
+    </Box>
+  )
+}
+
+export function UnifiedResultFeed({ results, view = 'list' }: Props) {
+  const tiers = TIER_CONFIG.map(t => ({ ...t, items: results.filter(t.filter) }))
+    .filter(t => t.items.length > 0)
+
+  return (
+    <Box>
+      {tiers.map((tier, idx) => (
+        <Box key={tier.key}>
+          <TierHeader
+            label={tier.label}
+            sublabel={tier.sublabel}
+            tierKey={tier.key}
+            count={tier.items.length}
+            isFirst={idx === 0}
+          />
+          {view === 'grid' ? (
+            <Box sx={{ display: 'grid', gridTemplateColumns: 'repeat(auto-fill, minmax(320px, 1fr))', gap: 2 }}>
+              {tier.items.map(result => (
+                <UnifiedResultCard key={result.matchId} result={result} view="grid" />
+              ))}
+            </Box>
+          ) : (
+            <Box sx={{ display: 'flex', flexDirection: 'column', gap: 1.5 }}>
+              {tier.items.map(result => (
+                <UnifiedResultCard key={result.matchId} result={result} view="list" />
+              ))}
+            </Box>
+          )}
+        </Box>
+      ))}
+    </Box>
   )
 }

src/components/shared/scoreTheme.ts

@@ -2,7 +2,7 @@ export type ScoreTier = 'gold' | 'silver' | 'bronze'
 
 export function getScoreTier(score: number): ScoreTier {
   if (score >= 90) return 'gold'
-  if (score >= 75) return 'silver'
+  if (score >= 80) return 'silver'
   return 'bronze'
 }