diff --git a/SDL/buchhaltung/usrCntlBH.vb b/SDL/buchhaltung/usrCntlBH.vb
index a9c4f1fc..ca7b8649 100644
--- a/SDL/buchhaltung/usrCntlBH.vb
+++ b/SDL/buchhaltung/usrCntlBH.vb
@@ -2279,10 +2279,9 @@ Public Class usrCntlBH
 
                 Blatt = Datei.Worksheets(1)
 
-                ' Header einlesen
                 Dim headerMap As New Dictionary(Of String, Integer)(StringComparer.OrdinalIgnoreCase)
 
-                Dim startHeaderRow As Integer = If(TYP = "M", 7, 1)
+                Dim startHeaderRow As Integer = If(TYP = "M", 8, 1)
 
                 For col As Integer = 1 To Blatt.UsedRange.Columns.Count
 
@@ -2290,9 +2289,15 @@ Public Class usrCntlBH
 
                     If String.IsNullOrWhiteSpace(rawHeader) Then Continue For
 
-                    If rawHeader.Contains(";") Then
+                    ' Trennzeichen erkennen: Semikolon oder Tab
+                    Dim sep As Char = ";"c
+                    If Not rawHeader.Contains(";") AndAlso rawHeader.Contains(ChrW(9)) Then
+                        sep = ChrW(9)
+                    End If
+
+                    If rawHeader.Contains(sep) Then
                         ' Gesamte Kopfzeile steht in einer Zelle
-                        Dim headers As String() = rawHeader.Split(";"c)
+                        Dim headers As String() = rawHeader.Split(sep)
 
                         For i As Integer = 0 To headers.Length - 1
                             Dim header As String = headers(i).Replace(ChrW(160), " "c).Trim().TrimEnd("."c).Trim()
@@ -2320,14 +2325,11 @@ Public Class usrCntlBH
                         requiredHeaders = {"Umsatz-ID", "Datum", "IBAN", "BIC", "Buchungstext", "Währung", "Betrag", "Kontoauszug"}
                 End Select
 
-
                 For Each h As String In requiredHeaders
-
                     If Not headerMap.ContainsKey(h) Then
-                        MsgBox("Pflichtspalte nicht gefunden: " & h)
+                        MsgBox("Pflichtspalte nicht gefunden: " & h & vbNewLine & "Spaltenkopf muss sich an der " & startHeaderRow & " Zeile befinden!")
                         Exit Sub
                     End If
-
                 Next
 
 
@@ -2335,24 +2337,84 @@ Public Class usrCntlBH
                     visibleKdNrCheck = True
                 End If
 
-                Dim letzteZeile As Integer = Blatt.UsedRange.Rows.Count
 
-                For row As Integer = startHeaderRow + 1 To letzteZeile
+                Dim dataRows As New List(Of Dictionary(Of String, String))
+
+                Dim lastRow As Integer = Blatt.UsedRange.Row + Blatt.UsedRange.Rows.Count - 1
+
+                For row As Integer = startHeaderRow + 1 To lastRow
+
+                    Dim rawLine As String = Convert.ToString(Blatt.Cells(row, 1).Value2)
+
+                    ' Fall b/c: ganze Zeile in einer Zelle (mit ; oder Tab getrennt)
+                    If Not String.IsNullOrWhiteSpace(rawLine) AndAlso
+       (rawLine.Contains(";") OrElse rawLine.Contains(ChrW(9))) Then
+
+                        Dim sep As Char = If(rawLine.Contains(";"), ";"c, ChrW(9))
+                        Dim parts As String() = rawLine.Split(sep)
+
+                        Dim dict As New Dictionary(Of String, String)(StringComparer.OrdinalIgnoreCase)
+
+                        For Each kvp In headerMap
+                            Dim idx As Integer = kvp.Value - 1   ' Header-Position ist 1-basiert
+                            dict(kvp.Key) = If(idx < parts.Length, parts(idx).Replace(ChrW(160), " "c).Trim(), "")
+                        Next
+
+                        dataRows.Add(dict)
+
+                        ' Fall a: Werte stehen in einzelnen Zellen
+                    Else
+                        ' Überspringen, falls Zeile komplett leer
+                        Dim rowEmpty As Boolean = True
+                        For Each kvp In headerMap
+                            Dim v As String = Convert.ToString(Blatt.Cells(row, kvp.Value).Value2)
+                            If Not String.IsNullOrWhiteSpace(v) Then
+                                rowEmpty = False
+                                Exit For
+                            End If
+                        Next
+                        If rowEmpty Then Continue For
+
+                        Dim dict As New Dictionary(Of String, String)(StringComparer.OrdinalIgnoreCase)
+
+                        For Each kvp In headerMap
+                            Dim v As String = Convert.ToString(Blatt.Cells(row, kvp.Value).Value2)
+                            dict(kvp.Key) = If(v Is Nothing, "", v.Replace(ChrW(160), " "c).Trim())
+                        Next
+
+                        dataRows.Add(dict)
+                    End If
+                Next
+
+
+
+
+
+
+
+
+
+
+                'Dim letzteZeile As Integer = Blatt.UsedRange.Rows.Count
+
+                'For row As Integer = startHeaderRow + 1 To letzteZeile
+
+                For Each d In dataRows
 
                     If TYP = "Q" Then
 
-                        Dim Umsatz_ID As String = Convert.ToString(Blatt.Cells(row, headerMap("Umsatz-ID")).Value)
-                        Dim Datum As String = Convert.ToString(Blatt.Cells(row, headerMap("Datum")).Value)
-                        Dim IBAN As String = Convert.ToString(Blatt.Cells(row, headerMap("IBAN")).Value)
-                        Dim BIC As String = Convert.ToString(Blatt.Cells(row, headerMap("BIC")).Value)
-                        Dim Buchungstext As String = Convert.ToString(Blatt.Cells(row, headerMap("Buchungstext")).Value)
-                        Dim Währung As String = Convert.ToString(Blatt.Cells(row, headerMap("Währung")).Value)
-                        Dim Kontoauszug As String = Convert.ToString(Blatt.Cells(row, headerMap("Kontoauszug")).Value)
-                        Dim Betrag As Double = Convert.ToDouble(Blatt.Cells(row, headerMap("Betrag")).Value)
+                        Dim Umsatz_ID As String = Convert.ToString(d("Umsatz-ID"))
+                        Dim Datum As String = Convert.ToString(d("Datum"))
+                        Dim IBAN As String = Convert.ToString(d("IBAN"))
+                        Dim BIC As String = Convert.ToString(d("BIC"))
+                        Dim Buchungstext As String = Convert.ToString(d("Buchungstext"))
+                        Dim Währung As String = Convert.ToString(d("Währung"))
+                        Dim Kontoauszug As String = Convert.ToString(d("Kontoauszug"))
+                        Dim Betrag As Double = Convert.ToDouble(d("Betrag"))
                         Dim KundenNrCheck As String = ""
 
                         If headerMap.ContainsKey("KDNR") Then
-                            KundenNrCheck = Convert.ToString(Blatt.Cells(row, headerMap("KDNR")).Value)
+                            KundenNrCheck = Convert.ToString(d("KDNR"))
                         End If
 
 
@@ -2415,13 +2477,13 @@ Public Class usrCntlBH
                     Else
 
 
-                        Dim Umsatz_ID As String = Convert.ToString(Blatt.Cells(row, headerMap("Belegnr")).Value)
-                        Dim Datum As String = Convert.ToString(Blatt.Cells(row, headerMap("Belegdat")).Value)
-                        Dim Buchungstext As String = Convert.ToString(Blatt.Cells(row, headerMap("BuchText")).Value)
+                        Dim Umsatz_ID As String = Convert.ToString(d("Belegnr"))
+                        Dim Datum As String = Convert.ToString(d("Belegdat"))
+                        Dim Buchungstext As String = Convert.ToString(d("BuchText"))
                         Dim Währung As String = "EUR"
 
-                        Dim SollBetrag As String = Convert.ToString(Blatt.Cells(row, headerMap("Soll EUR")).Value)
-                        Dim HabenBetrag As String = Convert.ToString(Blatt.Cells(row, headerMap("Haben EUR")).Value)
+                        Dim SollBetrag As String = Convert.ToString(d("Soll EUR"))
+                        Dim HabenBetrag As String = Convert.ToString(d("Haben EUR"))
 
                         Dim Betrag As Double = 0
                         If SollBetrag <> "" AndAlso IsNumeric(SollBetrag) Then
@@ -2433,7 +2495,7 @@ Public Class usrCntlBH
                         Dim KundenNrCheck As String = ""
 
                         If headerMap.ContainsKey("Gegenkto") Then
-                            KundenNrCheck = Convert.ToString(Blatt.Cells(row, headerMap("Gegenkto")).Value)
+                            KundenNrCheck = Convert.ToString(d("Gegenkto"))
                         End If
 
                         If String.IsNullOrWhiteSpace(Umsatz_ID) Then
diff --git a/SDL/kunden/usrcntlFiskaluebersicht.Designer.vb b/SDL/kunden/usrcntlFiskaluebersicht.Designer.vb
index a009c7e2..6504db57 100644
--- a/SDL/kunden/usrcntlFiskaluebersicht.Designer.vb
+++ b/SDL/kunden/usrcntlFiskaluebersicht.Designer.vb
@@ -96,6 +96,8 @@ Partial Class usrcntlFiskaluebersicht
         Me.txtUID = New VERAG_PROG_ALLGEMEIN.MyTextBox()
         Me.Label15 = New System.Windows.Forms.Label()
         Me.cbxArt = New VERAG_PROG_ALLGEMEIN.MyComboBox()
+        Me.ContextMenuStrip1 = New System.Windows.Forms.ContextMenuStrip(Me.components)
+        Me.KopierenToolStripMenuItem = New System.Windows.Forms.ToolStripMenuItem()
         CType(Me.picLocked, System.ComponentModel.ISupportInitialize).BeginInit()
         Me.MyPanel1.SuspendLayout()
         CType(Me.dgvFiskaluebersicht, System.ComponentModel.ISupportInitialize).BeginInit()
@@ -107,6 +109,7 @@ Partial Class usrcntlFiskaluebersicht
         CType(Me.picEORIOK, System.ComponentModel.ISupportInitialize).BeginInit()
         CType(Me.picOK, System.ComponentModel.ISupportInitialize).BeginInit()
         CType(Me.dgvUnterlagen, System.ComponentModel.ISupportInitialize).BeginInit()
+        Me.ContextMenuStrip1.SuspendLayout()
         Me.SuspendLayout()
         '
         'btnAdd
@@ -1184,6 +1187,18 @@ Partial Class usrcntlFiskaluebersicht
         Me.cbxArt.Size = New System.Drawing.Size(70, 21)
         Me.cbxArt.TabIndex = 140
         '
+        'ContextMenuStrip1
+        '
+        Me.ContextMenuStrip1.Items.AddRange(New System.Windows.Forms.ToolStripItem() {Me.KopierenToolStripMenuItem})
+        Me.ContextMenuStrip1.Name = "ContextMenuStrip1"
+        Me.ContextMenuStrip1.Size = New System.Drawing.Size(181, 48)
+        '
+        'KopierenToolStripMenuItem
+        '
+        Me.KopierenToolStripMenuItem.Name = "KopierenToolStripMenuItem"
+        Me.KopierenToolStripMenuItem.Size = New System.Drawing.Size(180, 22)
+        Me.KopierenToolStripMenuItem.Text = "kopieren"
+        '
         'usrcntlFiskaluebersicht
         '
         Me.AutoScaleDimensions = New System.Drawing.SizeF(6.0!, 13.0!)
@@ -1217,6 +1232,7 @@ Partial Class usrcntlFiskaluebersicht
         CType(Me.picEORIOK, System.ComponentModel.ISupportInitialize).EndInit()
         CType(Me.picOK, System.ComponentModel.ISupportInitialize).EndInit()
         CType(Me.dgvUnterlagen, System.ComponentModel.ISupportInitialize).EndInit()
+        Me.ContextMenuStrip1.ResumeLayout(False)
         Me.ResumeLayout(False)
         Me.PerformLayout()
 
@@ -1296,4 +1312,6 @@ Partial Class usrcntlFiskaluebersicht
     Friend WithEvents lblUmsatz As Label
     Friend WithEvents Label15 As Label
     Friend WithEvents cbxArt As VERAG_PROG_ALLGEMEIN.MyComboBox
+    Friend WithEvents ContextMenuStrip1 As ContextMenuStrip
+    Friend WithEvents KopierenToolStripMenuItem As ToolStripMenuItem
 End Class
diff --git a/SDL/kunden/usrcntlFiskaluebersicht.resx b/SDL/kunden/usrcntlFiskaluebersicht.resx
index 2e79f648..a5591fe6 100644
--- a/SDL/kunden/usrcntlFiskaluebersicht.resx
+++ b/SDL/kunden/usrcntlFiskaluebersicht.resx
@@ -144,4 +144,10 @@
   <metadata name="cbxHomepage.Locked" type="System.Boolean, mscorlib, Version=4.0.0.0, Culture=neutral, PublicKeyToken=b77a5c561934e089">
     <value>True</value>
   </metadata>
+  <metadata name="cbxHomepage.Locked" type="System.Boolean, mscorlib, Version=4.0.0.0, Culture=neutral, PublicKeyToken=b77a5c561934e089">
+    <value>True</value>
+  </metadata>
+  <metadata name="ContextMenuStrip1.TrayLocation" type="System.Drawing.Point, System.Drawing, Version=4.0.0.0, Culture=neutral, PublicKeyToken=b03f5f7f11d50a3a">
+    <value>17, 17</value>
+  </metadata>
 </root>
\ No newline at end of file
diff --git a/SDL/kunden/usrcntlFiskaluebersicht.vb b/SDL/kunden/usrcntlFiskaluebersicht.vb
index 7462f41d..6db14c2f 100644
--- a/SDL/kunden/usrcntlFiskaluebersicht.vb
+++ b/SDL/kunden/usrcntlFiskaluebersicht.vb
@@ -959,17 +959,10 @@ Public Class usrcntlFiskaluebersicht
                 MsgBox("Fiskalübersicht ist bereits abgeschlossen und kann nicht gelöscht werden!")
                 Exit Sub
             End If
-            If vbYes = MsgBox("Möchten Sie die Fiskalübersicht vom  " & dgvFiskaluebersicht.SelectedRows(0).Cells("fk_datum").Value & " inkl. Anhänge wirklich löschen?", vbYesNo) Then
+            If vbYes = MsgBox("Möchten Sie die Fiskalübersicht vom " & dgvFiskaluebersicht.SelectedRows(0).Cells("fk_datum").Value & " inkl. Anhänge wirklich löschen?", vbYesNo) Then
                 Dim anh_list = New cFiskalkundenAnhaenge()
                 anh_list.DELETEALL(dgvFiskaluebersicht.SelectedRows(0).Cells("fk_Kdnr").Value, dgvFiskaluebersicht.SelectedRows(0).Cells("fk_Id").Value)
                 fk.deleteEntry(fk.FK_Id)
-                'If dgvFiskaluebersicht.Rows.Count > 1 Then
-                '    initDGVFiskaluebersicht()
-                'ElseIf dgvFiskaluebersicht.Rows.Count = 1 Then
-                '    init(kdNr)
-                '    initDGVFiskaluebersicht()
-                'End If
-
                 init(kdNr)
                 initDGVFiskaluebersicht()
             End If
@@ -1034,10 +1027,6 @@ Public Class usrcntlFiskaluebersicht
         ANH.fka_Name = "Website"
         ANH.SAVE()
 
-        'If path Then
-        '    fk.FK_Homepage_PDF = DS.da_id
-        'End If
-
         fk.FK_Website_URL = txtHomepage.Text
         fk.SAVE()
 
@@ -1259,5 +1248,89 @@ Public Class usrcntlFiskaluebersicht
 
     End Function
 
+    Private Sub dgvFiskaluebersicht_CellMouseClick(sender As Object, e As DataGridViewCellMouseEventArgs) Handles dgvFiskaluebersicht.CellMouseClick
 
+
+        If e.RowIndex < 0 Then Exit Sub 'Es wurde außerhalb einer gültigen Datenzeile geklickt
+        If e.ColumnIndex < 0 Then Exit Sub
+
+        DirectCast(sender, DataGridView).Rows(e.RowIndex).Selected = True
+        If e.Button = MouseButtons.Right Then
+
+
+            If sender Is dgvFiskaluebersicht Then
+
+                If dgvFiskaluebersicht.SelectedCells.Count = 0 Then Exit Sub 'Es wurde außerhalb einer gültigen Datenzeile geklickt
+                dgvFiskaluebersicht.CurrentCell = dgvFiskaluebersicht.Rows(e.RowIndex).Cells(e.ColumnIndex)
+
+                If dgvFiskaluebersicht.CurrentRow.Cells("FK_Id").Value IsNot Nothing AndAlso IsNumeric(dgvFiskaluebersicht.CurrentRow.Cells("FK_Id").Value) AndAlso CInt(dgvFiskaluebersicht.CurrentRow.Cells("FK_Id").Value) > 0 Then
+
+                    ContextMenuStrip1.Show(Cursor.Position)
+
+                End If
+
+
+
+            End If
+
+
+
+            End If
+
+    End Sub
+
+    Private Sub KopierenToolStripMenuItem_Click(sender As Object, e As EventArgs) Handles KopierenToolStripMenuItem.Click
+
+
+        Dim FISK_SOURCE As New cFiskalkunden(dgvFiskaluebersicht.CurrentRow.Cells("FK_Id").Value)
+
+        Dim f As New frmDatumsabfrage("Datum der neuen Due Diligence:", True)
+
+
+        f.ShowDialog()
+        If f.DialogResult = DialogResult.OK Then
+            Dim fisDate As Date = CDate(f.Datum)
+
+            fk = New VERAG_PROG_ALLGEMEIN.cFiskalkunden()
+            fk.FK_Datum = fisDate
+            fk.FK_Kdnr = FISK_SOURCE.FK_Kdnr
+            fk.FK_Art = FISK_SOURCE.FK_Art
+            fk.FK_Land = FISK_SOURCE.FK_Land
+
+            If FISK_SOURCE.FK_WebsiteSt_URL IsNot Nothing AndAlso FISK_SOURCE.FK_WebsiteSt_URL <> "" Then
+                fk.FK_WebsiteSt_URL = FISK_SOURCE.FK_WebsiteSt_URL
+            End If
+
+            If FISK_SOURCE.FK_Steuerberater IsNot Nothing AndAlso FISK_SOURCE.FK_Steuerberater <> "" Then
+                fk.FK_Steuerberater = FISK_SOURCE.FK_Steuerberater
+            End If
+
+            If FISK_SOURCE.FK_Website_URL IsNot Nothing AndAlso FISK_SOURCE.FK_Website_URL <> "" Then
+                fk.FK_Website_URL = FISK_SOURCE.FK_Website_URL
+            End If
+
+            Dim ID = fk.SAVE_ID()
+
+            Dim anh_list = New cFiskalkundenAnhaenge().LOAD_LIST_ByKdNr(FISK_SOURCE.FK_Kdnr, FISK_SOURCE.FK_Id)
+
+            For Each ANH_SOURCE In anh_list
+
+                Dim ANH = New VERAG_PROG_ALLGEMEIN.cFiskalkundenAnhaenge()
+                ANH.fka_fkId = ID
+                ANH.fka_Datum = ANH_SOURCE.fka_Datum
+                ANH.fka_Art = ANH_SOURCE.fka_Art
+                ANH.fka_docId = ANH_SOURCE.fka_docId
+                ANH.fka_KdNr = ANH_SOURCE.fka_KdNr
+                ANH.fka_Name = ANH_SOURCE.fka_Name
+                ANH.SAVE()
+
+            Next
+
+
+            dgvFiskaluebersicht.GetOrder()
+            initDGVFiskaluebersicht()
+            dgvFiskaluebersicht.SetOrder()
+        End If
+
+    End Sub
 End Class
diff --git a/SDL/seriendruck/usrCntlFakturierung.vb b/SDL/seriendruck/usrCntlFakturierung.vb
index 50ca353b..0fbdb4d2 100644
--- a/SDL/seriendruck/usrCntlFakturierung.vb
+++ b/SDL/seriendruck/usrCntlFakturierung.vb
@@ -2585,6 +2585,7 @@ Public Class usrcntlFakturierung
                      "<br><br>Created on: " & Now.ToShortDateString & " at " & Now.ToShortTimeString &
                      "<br><br><br>Automatically generated email. Please do not reply to this email."
 
+        betreff = "VERAG360 Invoice-Report " & von.Month & "/" & von.Year
 
         betreff = betreff.Replace(vbNewLine, "").Replace(vbCr, "").Replace(vbLf, "").Replace(vbCrLf, "").Replace(System.Environment.NewLine, " ")
 
@@ -2597,7 +2598,7 @@ Public Class usrcntlFakturierung
         API.api_EMailAttCnt = pfadList.Count
 
 
-        If VERAG_PROG_ALLGEMEIN.cProgramFunctions.sendMail(EMails, betreff, Body,, False, False, EMails_CC, EMails_BCC, pfadList) Then
+        If VERAG_PROG_ALLGEMEIN.cProgramFunctions.sendMail(EMails, betreff, Body, VERAG_PROG_ALLGEMEIN.cEmailBenachrichtigung.getAbsenderEmail(), False, False, EMails_CC, EMails_BCC, pfadList) Then
             API.UPDTAE_OK()
             brnSR_abgeschlossen.Enabled = False
 
diff --git a/VERAG_PROG_ALLGEMEIN/Classes/cFiskalkunden.vb b/VERAG_PROG_ALLGEMEIN/Classes/cFiskalkunden.vb
index 8994c84b..42214cf7 100644
--- a/VERAG_PROG_ALLGEMEIN/Classes/cFiskalkunden.vb
+++ b/VERAG_PROG_ALLGEMEIN/Classes/cFiskalkunden.vb
@@ -1,5 +1,6 @@
 Imports System.Data.SqlClient
 Imports System.Reflection
+Imports com.sun.security.auth
 
 
 Public Class cFiskalkunden
@@ -93,6 +94,21 @@ Public Class cFiskalkunden
         Return SQL.doSQLVarList(sqlstr, "FMZOLL", , list)
     End Function
 
+    Public Function SAVE_ID() As Integer
+        Dim list As List(Of VERAG_PROG_ALLGEMEIN.SQLVariable) = getParameterList()
+
+        Dim sqlstr = " BEGIN TRAN IF EXISTS(SELECT * FROM [tblFiskalkunden]  WHERE FK_Id=@FK_Id) " &
+                       " BEGIN " & getUpdateCmd() & " END " &
+                       " Else " &
+                       " BEGIN " & getInsertCmd() & " END " &
+                       " commit tran "
+
+
+        Dim id = SQL.doSQLVarListID(FK_Id, sqlstr, "FMZOLL", , list)
+        Return id
+
+    End Function
+
     Public Sub LOAD()
         Try
             hasEntry = False
diff --git a/VERAG_PROG_ALLGEMEIN/Classes/cFiskalkundenAnhaenge.vb b/VERAG_PROG_ALLGEMEIN/Classes/cFiskalkundenAnhaenge.vb
index 85ba9ec8..3fa7cdfc 100644
--- a/VERAG_PROG_ALLGEMEIN/Classes/cFiskalkundenAnhaenge.vb
+++ b/VERAG_PROG_ALLGEMEIN/Classes/cFiskalkundenAnhaenge.vb
@@ -64,6 +64,22 @@ Public Class cFiskalkundenAnhaenge
 
     End Function
 
+    Shared Function LOAD_LIST_ByKdNr(fka_KdNr As Integer, fka_fkId As Integer) As List(Of cFiskalkundenAnhaenge)
+        Dim ANH_LIST = New List(Of cFiskalkundenAnhaenge)
+        ANH_LIST.Clear()
+        Dim SQL As New SQL
+        Dim dgv = SQL.loadDgvBySql("SELECT fka_id FROM [tblFiskalkundenAnhaenge] WHERE fka_KdNr=" & fka_KdNr & " And fka_fkId = " & fka_fkId & " ORDER BY fka_Datum desc", "AVISO")
+        If dgv IsNot Nothing Then
+            For Each r In dgv.Rows
+
+                ANH_LIST.Add(New VERAG_PROG_ALLGEMEIN.cFiskalkundenAnhaenge(r("fka_id")))
+            Next
+        End If
+
+        Return ANH_LIST
+
+    End Function
+
     Public Function SAVE(Optional errHinweis = "") As Boolean
             Dim list As List(Of VERAG_PROG_ALLGEMEIN.SQLVariable) = getParameterList()