Dim S1$, Summe&, i&, a&, b&, Z1$(), Z2$(), Lst$()
 
  Open "Pfad_der_Datei" For Binary As #1
    S1 = Space$(LOF(1))
    Get #1, , S1
  Close #1
  Lst = Split(S1, vbCrLf)
  For i = 0 To UBound(Lst) - 1
    Z1 = Split(Lst(i), vbTab)
    Z2 = Split(Lst(i + 1), vbTab)
    Summe = 0
    For a = 0 To 3
      For b = 0 To 3
        If Trim$(Z1(a)) = Trim$(Z2(b)) Then
          Z2(b) = "-"
          Summe = Summe + 1
          Exit For
        End If
      Next b
    Next a
    If Summe >= 3 Then Debug.Print Trim$(Z1(4)) & "/" & Trim$(Z2(4))
  Next i
  Beep

Gruss,

Zardoz