You have quotes inside your string...
So when you have A="this is a "Quote"" you should use A= "This is " & Chr(34) & "Quote" & chr(34)
Kopf = "<?xml version=" & Chr(34) & "1.0" & Chr(34) & "encoding=" & Chr(34) & "UTF-8" & Chr(34) & "?>"
& crlf & - This forces the line break
"<kml xmlns=" & Chr(34) & "http://earth.google.com/kml/2.1" & Chr(34) & ">" & crlf &
"<Document>" & crlf &
"<Placemark>" & crlf &
"<name>CDATA example</name>" & crlf &
"<description>"