Sub NettoundBrutto()  

Sheets("Tabelle2").Select

Sheets.Add  

ActiveWindow.Zoom = 132  

ActiveCell.FormulaR1C1 = "100"

Range("B1").Select  

Selection.FormulaR1C1 = "=RC[-1]*1.19"

End Sub

Sub NettoundBruttoimproved()

Sheets.Add after:=Sheets(Sheets.Count)

ActiveWindow.Zoom = 132

Range("A1").Value = 100

Range("B1").Formula = "=A1*1.19"

End Sub