Dim strLand As String = "DE"
 
        strLand = strLand.ToUpper
 
 
        Dim intkonto As Integer = 12345678
        Dim intBLZ As Integer = 21050170
 
        Dim strKontonummer As String = intkonto.ToString
 
        While Not strKontonummer.Length = 10       'Kontonummer 10 - stellig
            strKontonummer = "0" + strKontonummer
        End While
 
 
        Dim strLand1 As String = strLand.Substring(0, 1)
        Dim strLand2 As String = strLand.Substring(1, 1)
 
        Dim intLand1 As Integer = AscW(strLand1) - 55
        Dim intLand2 As Integer = AscW(strLand2) - 55
 
 
        Dim strBLZKonto As String = intBLZ.ToString + strKontonummer + _
          intLand1.ToString + intLand2.ToString + "00"
        Dim decBLZKonto As Decimal = Convert.ToDecimal(strBLZKonto) / 97
 
 
        Dim strPrüfsumme As String = 98 - decBLZKonto
        If strPrüfsumme.Length = 1 Then strPrüfsumme = "0" + strPrüfsumme
 
        Dim strIBAN As String = "DE" + strPrüfsumme + intBLZ.ToString + _
          strKontonummer
 
        MsgBox(strIBAN)