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<?xml version="1.0" ?>
<!-- From A to B -->
<xsl:stylesheet version="2.0" 
    xmlns:xsl="http://www.w3.org/1999/XSL/Transform" 
    xmlns:a="http://VersionA.ch"
    xmlns:b="http://VersionB.ch"
    xmlns="http://VersionB.ch"  
    xpath-default-namespace="http://VersionA.ch" 
    exclude-result-prefixes="a">
    
    <xsl:output method="xml" indent="yes"/>
    
    <xsl:template match="a:kundendatei">
        <datenbank>
            <!-- Work like a foreach -->
            <xsl:apply-templates select="datenFuerKunden"/>
        </datenbank>
    </xsl:template>
    
    <xsl:template match="datenFuerKunden"> <!-- Didn't need the a: -->
      ...
    </xsl:template>
  </xsl:stylesheet>