Microsoft Excel cannot access .localized file in Documents

Hello everybody.

I have a problem about a missing ".localized" file.

The configuration is as follows:

Device: MacBook MacBook Air

macOS: macOS Tahoe Version 26.1 (25B78)

Application: Microsoft® Excel for Mac Version 16.103.1 (25111624)

When I start Excel, a dialog box reading underneath appears:

Microsoft Excel cannot access the file '/Users/macbook/Documents/.localized'. There are several possible reasons:

• The file name or path does not exist.

• The file is being used by another program.

• The workbook you are trying to save has the same name as a currently open workbook.

I would like to avoid it by re-creating the ".localized" file.

I already issued the Terminal command

"touch  ~/Documents/.localized"

but it did not help.

How can I resolve this issue?