Const Dateiname = "c:\temp\formeln.txt"

Sub Formeln_exportieren()
   On Error GoTo err
   Close #1
   Open Dateiname For Output As #1
   For Each Zelle In Sheets("Tabelle1").Cells.SpecialCells(xlFormulas, 23)
      Print #1, Zelle.Address & " " & Zelle.Formula
   Next Zelle
   Close #1
   Exit Sub
   err:
   MsgBox "Fehler !" & Chr(13) & err.Description, vbCritical
End Sub

Sub Formeln_importieren()
   On Error GoTo err
   Close #1
   Open Dateiname For Input As #1
   Do While Not EOF(1)
      Line Input #1, s
      Bereich = Mid(s, 1, InStr(s, " ") - 1)
      Formel = Mid(s, InStr(s, " ") + 1, Len(s))
      ActiveSheet.Range(Bereich).Formula = Formel
   Loop
   Close #1
   Exit Sub
   err:
   MsgBox "Fehler !" & Chr(13) & err.Description, vbCritical
End Sub