Dang !! I totally forgot about this option … 4 months of not doing any Macro dev and even nearly not doing anything on my Macs carries fruits …
Thanks for reminding me of that Neil !!
Troy (@troy) - if you want to solve this without navigating into subfolders this is the way to go … otherwise you maybe will have to consider my solution with nested loops and separation of files and folders.
Just as a reminder for the future…
And by the way congratulations to your working Macro 
Greetings from Germany 
Tobias