diff --git a/SDL/USTV/frmUSTVoffeneAntraege.vb b/SDL/USTV/frmUSTVoffeneAntraege.vb
index b45a07a4..e3e4bed7 100644
--- a/SDL/USTV/frmUSTVoffeneAntraege.vb
+++ b/SDL/USTV/frmUSTVoffeneAntraege.vb
@@ -568,12 +568,29 @@ Public Class frmUSTVoffeneAntraege
         If dtKundeMWST.Rows.Count > 0 Then
             Dim counter = 0
             Dim landBez As String = ""
-            For Each row As DataRow In dtKundeMWST.Rows
-                landBez &= "'" & row.Item("LandKz") & "'"
-                counter = counter + 1
-                If (dtKundeMWST.Rows.Count <> 0 And counter <> dtKundeMWST.Rows.Count) Then landBez &= ","
+            Dim klammer = ""
+            For Each t In dtKundeMWST.Rows
+                klammer &= ")"
             Next
-            sqlwhereLand &= " AND Einreichland not in (" & landBez & ")"
+
+            If dtKundeMWST.Columns.Contains("KdNr") Then
+                If dtKundeMWST.Rows.Count > 0 Then sqlwhereLand &= "And "
+                For Each row As DataRow In dtKundeMWST.Rows
+                    landBez = row.Item("abc").ToString.Replace(";", "'")
+                    counter = counter + 1
+                    sqlwhereLand &= " ( AdressenNr = " & row.Item("KdNr") & " AND Einreichland Not in (" & landBez.ToString.Substring(0, landBez.ToString.Length - 1) & ") " & IIf(dtKundeMWST.Rows.Count <> 0 And counter <> dtKundeMWST.Rows.Count, "OR ", klammer)
+                Next
+
+            Else
+
+                For Each row As DataRow In dtKundeMWST.Rows
+                    landBez &= "'" & row.Item("LandKz") & "'"
+                    counter = counter + 1
+                    If (dtKundeMWST.Rows.Count <> 0 And counter <> dtKundeMWST.Rows.Count) Then landBez &= ","
+                Next
+                sqlwhereLand &= " AND Einreichland not in (" & landBez & ")"
+
+            End If
         End If
 
 
@@ -813,7 +830,10 @@ Public Class frmUSTVoffeneAntraege
     End Sub
 
     Sub init()
-        Select Case LIEFERANT.ToString.ToLower
+
+        setdtKundeMWST(IIf(cbxAlleoffenen.Checked, -1, kdNr))
+
+            Select Case LIEFERANT.ToString.ToLower
             Case "plose" : initDgv_PLOSE(txtmaxAnz.Text, IIf(cbxAlleoffenen.Checked, -1, kdNr))
             Case "rmc" : initDgv_RMC(txtmaxAnz.Text, IIf(cbxAlleoffenen.Checked, -1, kdNr))
             Case "mse" : initDgv_MSE(txtmaxAnz.Text, IIf(cbxAlleoffenen.Checked, -1, kdNr))
@@ -979,10 +999,25 @@ Public Class frmUSTVoffeneAntraege
 
     Private Sub frmUSTVoffeneAntraege_Load(sender As Object, e As EventArgs) Handles MyBase.Load
         dtkeineMWST = (New SQL).loadDgvBySql("select Land, Erstattungsland, Lieferant from tblKeineMWSTErstattung", "FMZOLL")
+        setdtKundeMWST(kdNr)
 
 
-        If kdNr > 0 Then
+
+
+    End Sub
+
+    Private Sub setdtKundeMWST(kd As Integer)
+
+        If kd > 0 Then
             dtKundeMWST = (New SQL).loadDgvBySql("select LandKz from tblKundenMWST where KdNr = " & kdNr, "FMZOLL")
+        Else
+            dtKundeMWST = (New SQL).loadDgvBySql("SELECT KdNr,  abc = STUFF(
+                                                 (SELECT ';' + LandKz + ';' + ',' 
+                                                  FROM tblKundenMWST t1
+                                                  WHERE t1.KdNr = t2.KdNr
+                                                  FOR XML PATH (''))
+                                                 , 1, 1, ';') from tblKundenMWST t2
+                                    group by KdNr;", "FMZOLL")
         End If