As both of you guys said, I did the loop with Chr(10)

Code:
srcRow = 1
dstRow = 1
NumRows = Range("A2", Range("A2").End(xlDown)).Rows.Count

For x2 = 1 To NumRows
    srcRow = srcRow + 1
    dstRow = dstRow + 1
    strLen = Len(Cells(srcRow, "B"))
    
If strLen <> 0 Then
test = Replace(Cells(srcRow, "B"), Chr(10), "", 1, -1, vbTextCompare)
x = Len(test)
anzLeer = strLen - x 
rightLine = Cells(srcRow, "B").Value

    For o = 0 To anzLeer
    
        newLineLen = InStr(rightLine, Chr(10))
        leftLine = Left(rightLine, newLineLen)
        '#########SPLIT#########
        rightLine = Replace(rightLine, leftLine, "")

            If o = anzLeer Then
                leftLine = rightLine
            End If

    MsgBox (leftLine)
    Next
End If
Next
End Sub
If you insert this in my previous uploaded sample, it will return every line in all cells one by one as I wanted.
Now I only need to implement the rest of the code to split these lines i get returned.
But thats the lesser Problem thank you guys for helping