Option Explicit

Sub Test()
  
  Dim wksSource As Excel.Worksheet
  Dim wksDest As Excel.Worksheet
  
  Set wksSource = Workbooks("Mappe1.xlsx").Worksheets("Tabelle1")
  Set wksDest = Workbooks("Mappe2.xlsx").Worksheets("Tabelle1")
  
  Dim rngSource As Excel.Range
  Dim rngDest As Excel.Range
  
  Set rngSource = wksSource.Cells(2, "CV")
  Set rngDest = wksDest.Cells(258, "Y")
  
  If rngSource.Value = rngDest.Value Then 'Vergleich
    MsgBox "Sind gleich.", vbInformation
  Else
    MsgBox "Sind nicht gleich.", vbExclamation
  End If
  
End Sub