Option Explicit
Sub trennen()
Dim Index As Long
Dim TbZeile As Long
Dim Zaehler As Long
TbZeile = Cells(Rows.Count, 1).End(xlUp).Row
ReDim TbSpaA(TbZeile, 1) As Variant
ReDim TbSpaA1(TbZeile * 4, 1) As Variant
ReDim TbSpaB1(TbZeile * 4, 1) As Variant
TbSpaA() = Range(Cells(1, 1), Cells(TbZeile, 1))
TbSpaA1() = Range(Cells(1, 1), Cells(TbZeile * 4, 1))
TbSpaB1() = Range(Cells(1, 2), Cells(TbZeile * 4, 2))
TbSpaB1() = Range(Cells(1, 2), Cells(TbZeile * 4, 2))
TbSpaA1(1, 1) = TbSpaA(1, 1)
Index = 1
For Zaehler = 2 To UBound(TbSpaA1) - 3 Step 4
Index = Index + 1
TbSpaA1(Zaehler, 1) = TbSpaA(Index, 1)
TbSpaA1(Zaehler + 1, 1) = ""
TbSpaA1(Zaehler + 2, 1) = ""
TbSpaA1(Zaehler + 3, 1) = ""
TbSpaB1(Zaehler + 1, 1) = "A"
TbSpaB1(Zaehler + 2, 1) = "B"
TbSpaB1(Zaehler + 3, 1) = "C"
Next Zaehler
Range(Cells(1, 1), Cells(TbZeile * 4, 1)) = TbSpaA1()
Range(Cells(1, 2), Cells(TbZeile * 4, 2)) = TbSpaB1()
End Sub