Noch eine andere Variante!
Hyperlink der Zelle in Spalte Q springt zum Fundort in Spalte O
Sub DoppelteFiltern3()
Dim ws As Worksheet, u As Range, v As Range, c As Range, r As Long, lastRow As Long
Set ws = Worksheets(1): r = 2
lastRow = ws.Cells(ws.Rows.Count, "O").End(xlUp).Row
ws.Range("Q2:Q" & ws.Rows.Count).Clear
ws.Range("O1:O" & lastRow).AdvancedFilter Action:=xlFilterInPlace, Unique:=True
On Error Resume Next
Set u = ws.Range("O1:O" & lastRow).SpecialCells(xlCellTypeVisible): On Error GoTo 0
ws.Range("O1:O" & lastRow).AdvancedFilter Action:=xlFilterInPlace, Unique:=False
If Not u Is Nothing Then u.EntireRow.Hidden = True
On Error Resume Next
Set v = ws.Range("O2:O" & lastRow).SpecialCells(xlCellTypeVisible): On Error GoTo 0
If Not v Is Nothing Then
For Each c In v.Cells
If Len(c.Value) > 0 Then
ws.Cells(r, "Q").Formula = "=HYPERLINK(""#'" & ws.Name & "'!O" & c.Row & """,""" & _
Replace(CStr(c.Value), """", """""") & " - Zeile " & c.Row & """)"
r = r + 1
End If
Next c
End If
If Not u Is Nothing Then u.EntireRow.Hidden = False
On Error Resume Next: ws.ShowAllData: On Error GoTo 0
End Sub