Function PlusDay(cell As String)
Dim temp As Date
   temp = CDate(cell) + 1
   PlusDay = WorksheetFunction.Text(Day(temp), "00") & "." & WorksheetFunction.Text(Month(temp), "00") & "." & Year(temp)
End Function

Private Sub Worksheet_Change(ByVal Target As Range)
On Error Resume Next
If Not Intersect(Target, Columns("b:B")).SpecialCells(xlCellTypeConstants) Is Nothing Then
    If Err = 0 Then
        Application.EnableEvents = False
        Application.ScreenUpdating = False
        For Each CELL In Intersect(Target, Columns("b:B")).SpecialCells(xlCellTypeConstants)
            CELL.Value = Format(CDate(CELL.Offset(-1)) + 1, "'DD.MM.YYYY")
        Next
        Application.EnableEvents = True
        Application.ScreenUpdating = True
    End If
End If
End Sub