Is there any "function" to copy the "remark" from one cell....

Something as simple as:

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should work. It can obviously get more complex, but that should help to start you off.

EDIT: There's also this UDF (http://www.ozgrid.com/VBA/ExtractCommentText.htm) that will allow you to use a formula in your worksheet rather than have to run a macro (manually or on worksheet_change events).