Ok, so you don't set control values that way unless you are using variables as their default values - Power Apps is more like Excel, where a cell's formula defines its value, so you might put a formula on Cell A1, and the formula would be B2 + B3
I will include a proof-of-concept app that shows the basic principle, you can open this from within the editor by using the ellipsis, then Open:



So what I've done is:
Set the Default value of Kaufbetrag to gblNet
Set the Default value of KaufbetragMwstValue to gblGross
Set the OnChange property of Kaufbetrag to:
Set(
gblGross,
If(
Len(Kaufbetrag)>0 && Len(MwstValue.Selected.Value)>0,
Kaufbetrag.Text * (MwstValue.Selected.Value/100+1)
)
);
Set the OnChange property of KaufbetragMwstValue to:
Set(
gblNet,
If(
Len(KaufbetragMwstValue) > 0 && Len(MwstValue.Selected.Value) > 0,
KaufbetragMwstValue.Text / (MwstValue.Selected.Value / 100 + 1)
)
);
Set the OnChange property of KaufbetragMwstValue to:
Set(
gblGross,
If(
Len(Kaufbetrag) > 0 && Len(MwstValue.Selected.Value) > 0,
Kaufbetrag.Text * (MwstValue.Selected.Value / 100 + 1)
)
);
Set(
gblNet,
If(
Len(KaufbetragMwstValue) > 0 && Len(MwstValue.Selected.Value) > 0,
KaufbetragMwstValue.Text / (MwstValue.Selected.Value / 100 + 1)
)
);
This now changes when you change any of the values 🙂

Cheers,
Sancho