TextBox5.Text = Effektivstundensatz(TextBox1.Text, TextBox2.Text, _
   TextBox3.Text)

Dim c As Control
            Dim txtb As TextBox
            For Each c In TableLayoutPanel1.Controls
                If TypeOf c Is TextBox Then
                    txtb = CType(c, TextBox)
                    Select Case txtb.Tag
                        Case 58, 36 To 48
                            Effektivstundensatz(TextBox1.Text, TextBox2.Text, _
                              TextBox3.Text)
                    End Select
                End If
            Next

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