Thanks for your reply !
I found the answer.
It works perfect.
1.) make the year as a break.
2.) to to the preferences on the left side and enable in the breaks area the propertie “Center values across break” .
Thats it .
So easy if you know how … :-).
regards
P.S.: Look at this link Cross Tab Heading-Merging the cells
Werner_A 
(BOB member since 2012-01-24)