It seems to me that there are (at least) 2 ways to achieve the desired.
1. Formatting
, , , . , , . "Sheet1"/Cell(1,1) "Sheet2"/Cell(1,1) NumberFormat, 4- :
Public Sub test1()
Dim rSrc As Range
Dim rDst As Range
Set rSrc = Sheets("Sheet1").Cells(1, 1)
Set rDst = Sheets("Sheet2").Cells(1, 1)
rDst = rSrc
rDst.NumberFormat = "yyyy"
End Sub
2. Year()
, ( ). , , 1901 . . :
Public Sub test2()
Dim rSrc As Range
Dim rDst As Range
Set rSrc = Sheets("Sheet1").Cells(1, 1)
Set rDst = Sheets("Sheet2").Cells(1, 1)
rDst = Year(rSrc)
End Sub
, , . , .