diff --git a/src/subtraktion.c b/src/subtraktion.c
new file mode 100644
index 0000000..8fe493d
--- /dev/null
+++ b/src/subtraktion.c
@@ -0,0 +1 @@
+#include "subtraktion.h"
diff --git a/src/subtraktion.h b/src/subtraktion.h
new file mode 100644
index 0000000..530ba7b
--- /dev/null
+++ b/src/subtraktion.h
@@ -0,0 +1,5 @@
+#ifndef SUBTRAKTION_H
+#define SUBTRAKTION_H
+
+
+#endif // SUBTRAKTION_H
diff --git a/test/test_subtraktion.c b/test/test_subtraktion.c
new file mode 100644
index 0000000..f77509c
--- /dev/null
+++ b/test/test_subtraktion.c
@@ -0,0 +1,20 @@
+#ifdef TEST
+
+#include "unity.h"
+
+#include "subtraktion.h"
+
+void setUp(void)
+{
+}
+
+void tearDown(void)
+{
+}
+
+void test_subtraktion_NeedToImplement(void)
+{
+    TEST_IGNORE_MESSAGE("Need to Implement subtraktion");
+}
+
+#endif // TEST