select TARIFF_ID, USER1 as VSA
, max(case when USER2 like 'meter-circuit-burst %' then to_number(substr(USER2, 21)) end)               /*keep (dense_rank last order by TARIFFEL_ID) over (partition by TARIFF_ID)*/ as QOS_OUT_BURST
, max(case when USER2 like 'meter-circuit-excess-burst %' then to_number(substr(USER2, 28)) end)        /*keep (dense_rank last order by TARIFFEL_ID) over (partition by TARIFF_ID)*/ as QOS_OUT_EXCESS
...
from BM_TARIFFEL
where ...
and USER1 = 'RBN-Dynamic_QoS_Param'
and TARIFF_ID = 4732
group by TARIFF_ID, USER1