Sub ImportWithAdoStream()
Dim delimiter As String
Dim importPath As String
Dim importFileName As String
Dim objStream As Object
Dim lineOfTextFile As String
Dim splitLineOfTextFile() As String
Dim currRow As Long
Dim currCol As Long
Dim textItem As Long
delimiter = Chr(9)
currRow = 1
currCol = 1
importPath = "Laufwerksbuchstabe:\Pfad zur Datei\"
importFileName = "Dateiname.xxx"
Set objStream = CreateObject("ADODB.Stream")
objStream.Charset = "utf-8"
objStream.Type = 2
objStream.LineSeparator = -1
objStream.Open
objStream.LoadFromFile importPath & importFileName
Do Until objStream.EOS
lineOfTextFile = objStream.ReadText(-2)
splitLineOfTextFile = Split(lineOfTextFile, delimiter)
For textItem = 0 To UBound(splitLineOfTextFile)
Cells(currRow, currCol) = splitLineOfTextFile(textItem)
currCol = currCol + 1
Next textItem
currCol = 1
currRow = currRow + 1
Loop
objStream.Close
End Sub