Private Sub Button1_Click(sender As System.Object, e As System.EventArgs) _
  Handles Button1.Click
        nPanel = New NonFlickerPanel
        Dim fstream As FileStream
 
        xPan += 1
 
        nPanel.Parent = PictureBox
        nPanel.Name = "pan_" & xPan
        nPanel.BackgroundImageLayout = ImageLayout.Zoom
 
        SelectedControl = nPanel
 
        MyControls.Add(nPanel)
 
        fstream = New FileStream("Pfad zu meinem Bild", IO.FileMode.Open, _
          IO.FileAccess.Read)
        nPanel.BackgroundImage = Image.FromStream(fstream)
        Application.DoEvents()
 
        fstream.Close()
        fstream.Dispose()
 
        nPanel.Width = nPanel.BackgroundImage.Width * _scale
        nPanel.Height = nPanel.BackgroundImage.Height * _scale
 
        nPanel.BringToFront()
 
        AddHandler nPanel.MouseDown, AddressOf control_MouseDown
        AddHandler nPanel.MouseEnter, AddressOf control_MouseEnter
        AddHandler nPanel.MouseLeave, AddressOf control_MouseLeave
        AddHandler nPanel.MouseMove, AddressOf control_MouseMove
        AddHandler nPanel.MouseUp, AddressOf control_MouseUp
        AddHandler nPanel.Click, AddressOf control_Click
        AddHandler nPanel.Paint, AddressOf control_Paint
 
        pubControl = nPanel
 
    End Sub

  Partial Public Class NonFlickerPanel
        Inherits Panel
 
        Public Sub New()
            DoubleBuffered = True
            Me.SetStyle(ControlStyles.Opaque, True)
            Me.SetStyle(ControlStyles.OptimizedDoubleBuffer, False)
            Me.SetStyle(ControlStyles.SupportsTransparentBackColor, True)
            Me.SetStyle(System.Windows.Forms.ControlStyles.ResizeRedraw, True)
            MyBase.BackColor = System.Drawing.Color.Transparent
        End Sub
 
 
        Protected Overrides ReadOnly Property CreateParams() As _
          System.Windows.Forms.CreateParams
            Get
                Dim cp As CreateParams = MyBase.CreateParams
                cp.ExStyle = cp.ExStyle Or &H20  ' Turn on WS_EX_TRANSPARENT
                Return cp
            End Get
        End Property
 
        Protected Overrides Sub OnPaint(ByVal e As PaintEventArgs)
            Dim ctrl As Control = Form1.SelectedControl
            MyBase.OnPaint(e)
 
            If MyBase.BackgroundImage IsNot Nothing Then
                e.Graphics.DrawImage(ctrl.BackgroundImage, 0, 0, ctrl.Width, _
                  ctrl.Height)
            End If
        End Sub
    End Class

    Private Sub control_MouseMove(ByVal sender As Object, ByVal e As _
      MouseEventArgs)
 
        If e.Button = MouseButtons.Left Then
            Dim control As Control = CType(sender, Control)
            Dim nextPosition As System.Drawing.Point = New System.Drawing.Point( _
              )
            nextPosition = control.Parent.PointToClient(MousePosition)
            nextPosition.Offset(mouseX, mouseY)
            Dim test As String = control.Name
            control.Location = nextPosition
            control.Invalidate()
            control.Cursor = Cursors.Default
            PictureBox.Invalidate()
 
        End If
    End Sub

    Private Sub control_Paint(ByVal sender As Object, ByVal e As _
      System.Windows.Forms.PaintEventArgs)
        Dim ctrl As Control = SelectedControl
        Dim bmp As Bitmap = New Bitmap(ctrl.BackgroundImage)
        e.Graphics.DrawImage(bmp, 0, 0, ctrl.Width, ctrl.Height)
    End Sub

Partial Public Class NonFlickerPanel
    Inherits Panel
 
    Private _img As Image = New Bitmap(20, 20) 'Default
 
    Public Property Img As Image
        Set(value As Image)
            If value Is Nothing Then Exit Property
            _img = value
            Invalidate()
        End Set
        Get
            Return _img
        End Get
    End Property
 
    Public Sub New()
        DoubleBuffered = True
        Me.SetStyle(ControlStyles.Opaque, True)
        Me.SetStyle(ControlStyles.OptimizedDoubleBuffer, False)
        Me.SetStyle(ControlStyles.SupportsTransparentBackColor, True)
        Me.SetStyle(System.Windows.Forms.ControlStyles.ResizeRedraw, True)
        MyBase.BackColor = System.Drawing.Color.Transparent
    End Sub
 
 
    Protected Overrides ReadOnly Property CreateParams() As _
      System.Windows.Forms.CreateParams
        Get
            Dim cp As CreateParams = MyBase.CreateParams
            cp.ExStyle = cp.ExStyle Or &H20  ' Turn on WS_EX_TRANSPARENT
            Return cp
        End Get
    End Property
 
 
    Protected Overrides Sub OnPaint(ByVal e As PaintEventArgs)
 
        MyBase.OnPaint(e)
 
        'Zoomen und Zentrieren des übergebenen Bildes
        Dim zfw As Double = Me.Width / _img.Width
        Dim zfh As Double = Me.Height / _img.Height
        Dim zf As Double = Math.Min(zfh, zfw)
        Dim w As Integer = CInt(zf * _img.Width)
        Dim h As Integer = CInt(zf * _img.Height)
        Dim l As Integer = CInt((Me.Width - w) / 2)
        Dim t As Integer = CInt((Me.Height - h) / 2)
        Dim dr As New Rectangle(l, t, w, h)
 
        e.Graphics.DrawImage(_img, dr)
    End Sub
End Class

Public Sub New()
    DoubleBuffered = True
    Me.SetStyle(ControlStyles.Opaque, True)
    Me.SetStyle(ControlStyles.OptimizedDoubleBuffer, False)
    Me.SetStyle(ControlStyles.SupportsTransparentBackColor, True)
    Me.SetStyle(System.Windows.Forms.ControlStyles.ResizeRedraw, True)
    MyBase.BackColor = System.Drawing.Color.Transparent
End Sub

Public Class Form1
    Dim WithEvents Pb As New PictureBox With {.Dock = DockStyle.Fill, .Parent = _
      Me}
    Dim hgrund As Bitmap = SystemIcons.Shield.ToBitmap
    Dim picList As New List(Of MyPicture)
    Dim loc, pos As Point, img As Int32, mov As Boolean
 
    Private Sub Form1_Load(sender As Object, e As EventArgs) Handles MyBase.Load
        Me.ClientSize = New Size(800, 800)
        For y = 200 To 400 Step 100
            picList.Add(New MyPicture(SystemIcons.Warning.ToBitmap, New _
              Rectangle(225, y, 64, 64)))
            picList.Add(New MyPicture(SystemIcons.Error.ToBitmap, New Rectangle( _
            375, y, 64, 64)))
            picList.Add(New MyPicture(Me.Icon.ToBitmap, New Rectangle(525, y, _
            64, 64)))
        Next
    End Sub
 
    Private Sub Pb_MouseDown(sender As Object, e As MouseEventArgs) Handles _
      Pb.MouseDown
        For i = picList.Count - 1 To 0 Step -1
            If picList(i).Bounds.Contains(e.Location) Then
                loc = e.Location
                pos = New Point(picList(i).Bounds.X, picList(i).Bounds.Y)
                picList.Add(picList(i)) 'aktuelles Bild =
                picList.RemoveAt(i)     'Top-Position
                img = picList.Count - 1
                mov = True
                Exit Sub
            End If
        Next
        mov = False
    End Sub
 
    Private Sub Pb_MouseMove(sender As Object, e As MouseEventArgs) Handles _
      Pb.MouseMove
        If mov AndAlso e.Button = MouseButtons.Left Then
            Dim re As Rectangle = picList(img).Bounds
            picList(img) = New MyPicture(picList(img).Img, New Rectangle(pos.X _
              + e.X - loc.X, pos.Y + e.Y - loc.Y, re.Width, re.Height))
            Pb.Invalidate()
        End If
    End Sub
 
    Private Sub Pb_Paint(sender As Object, e As PaintEventArgs) Handles Pb.Paint
        e.Graphics.InterpolationMode = _
          Drawing2D.InterpolationMode.NearestNeighbor
        e.Graphics.Clear(Color.Green)
        e.Graphics.DrawImage(hgrund, 0, 0, Pb.Width, Pb.Height)
        For Each pic In picList
            e.Graphics.DrawImage(pic.Img, pic.Bounds)
        Next
    End Sub
 
    Private Sub Pb_MouseWheel(sender As Object, e As MouseEventArgs) Handles _
      Pb.MouseWheel
        If Not mov Then Return 'kein Bild ausgewählt
        Dim r As Rectangle = picList(img).Bounds
        If e.Delta > 0 Then
            picList(img) = New MyPicture(picList(img).Img, Rectangle.Inflate(r, _
              4, 4))
        Else
            If r.Width <= 20 OrElse r.Height <= 20 Then Exit Sub ' Mindestgrösse!
            picList(img) = New MyPicture(picList(img).Img, Rectangle.Inflate(r, _
              -4, -4))
        End If
        Pb.Invalidate()
    End Sub
 
    Private Sub PB_MouseEnter(sender As Object, e As EventArgs) Handles _
      Pb.MouseEnter
        Pb.Focus() ' Für Pb.MouseWheel nötig!
    End Sub
 
    Private Sub Form1_Resize(sender As Object, e As EventArgs) Handles Me.Resize
        Pb.Invalidate()
    End Sub
End Class
 
Public Class MyPicture
    Private _img As Bitmap
    Private _bounds As Rectangle
 
    Public Sub New(Img As Bitmap, Rec As Rectangle)
        _img = Img
        _bounds = Rec
    End Sub
 
    Public Property Img As Bitmap
        Get
            Return _img
        End Get
        Set(value As Bitmap)
            _img = Img
        End Set
    End Property
 
    Public Property Bounds As Rectangle
        Get
            Return _bounds
        End Get
        Set(value As Rectangle)
            _bounds = Bounds
        End Set
    End Property
End Class

Imports System.Drawing.Drawing2D
Public Class Form1
    Dim Fo As New Font("Arial", 12, FontStyle.Bold)
    Dim WithEvents Pb As New PictureBox With {.Dock = DockStyle.Fill, .Parent = _
      Me}
    Dim hgrund As Bitmap = SystemIcons.Shield.ToBitmap
    Dim picList As New List(Of MyPicture)  'Bilderliste
    Dim hrList As New List(Of Rectangle)   'Handler-Rechtecke
    Dim loc As Point, rec, rec2 As Rectangle
    Dim hp As Int32 = 0, handler, movh As Boolean
    Dim cur As New List(Of Cursor)({Cursors.SizeAll, Cursors.PanNW, _
      Cursors.PanNE, Cursors.PanSW, Cursors.PanSE})
 
    Private Sub Form1_Load(sender As Object, e As EventArgs) Handles MyBase.Load
        Me.ClientSize = New Size(800, 800)
        For y = 200 To 400 Step 100
            picList.Add(New MyPicture With {.Img = _
              SystemIcons.Warning.ToBitmap, .Bounds = New Rectangle(225, y, 64, _
              64)})
            picList.Add(New MyPicture With {.Img = SystemIcons.Error.ToBitmap, _
            .Bounds = New Rectangle(375, y, 64, 64)})
            picList.Add(New MyPicture With {.Img = Me.Icon.ToBitmap, .Bounds = _
            New Rectangle(525, y, 64, 64)})
        Next
    End Sub
 
    Private Sub Pb_MouseDown(sender As Object, e As MouseEventArgs) Handles _
      Pb.MouseDown
        For i = picList.Count - 1 To 0 Step -1
            rec = picList(i).Bounds
            If rec.Contains(e.Location) Then
                loc = e.Location
                picList.Add(picList(i)) 'Auswahl auf Top setzen
                picList.RemoveAt(i)
                SetHandler()
                Exit For
            End If
        Next
        If handler Then
            Pb.Cursor = Cursors.SizeAll
            For i = hrList.Count - 1 To 0 Step -1
                If hrList(i).Contains(e.Location) Then
                    loc = e.Location
                    Pb.Cursor = cur(i)
                    hp = i
                    movh = True
                    rec = picList(picList.Count - 1).Bounds
                    rec2 = rec
                    Exit Sub
                End If
            Next
        End If
        movh = False
    End Sub
 
    Private Sub SetHandler()
        Dim re As Rectangle = picList(picList.Count - 1).Bounds
        hrList.Clear()
        hrList.Add(re)
        hrList.Add(New Rectangle(re.X - 15, re.Y - 15, 15, 15))
        hrList.Add(New Rectangle(re.Right, re.Y - 15, 15, 15))
        hrList.Add(New Rectangle(re.X - 15, re.Bottom, 15, 15))
        hrList.Add(New Rectangle(re.Right, re.Bottom, 15, 15))
    End Sub
 
    Private Sub Pb_MouseUp(sender As Object, e As MouseEventArgs) Handles _
      Pb.MouseUp
        If e.Button = MouseButtons.Right Then
            handler = Not handler
            Pb.Invalidate()
        End If
        movh = False
        Pb.Cursor = Cursors.Default
    End Sub
 
    Private Sub Pb_MouseMove(sender As Object, e As MouseEventArgs) Handles _
      Pb.MouseMove
        If movh AndAlso e.Button = MouseButtons.Left Then
            Select Case hp
                Case 0 : picList(picList.Count - 1).Bounds = New Rectangle(New _
                  Point(rec.X + (e.X - loc.X), rec.Y + e.Y - loc.Y), rec.Size)
                Case 1
                    rec.X = rec2.X + (e.X - loc.X) : rec.Width = rec2.Width + ( _
                      loc.X - e.X)
                    rec.Y = rec2.Y + (e.Y - loc.Y) : rec.Height = rec2.Height + _
                    (loc.Y - e.Y)
                Case 2
                    rec.Width = rec2.Width - (loc.X - e.X) : rec.Height = _
                      rec2.Height + (loc.Y - e.Y)
                    rec.Y = rec2.Y - (loc.Y - e.Y)
                Case 3
                    rec.X = rec2.X + (e.X - loc.X) : rec.Width = rec2.Width + ( _
                      loc.X - e.X)
                    rec.Height = rec2.Height + (e.Y - loc.Y)
                Case 4
                    rec.Width = rec2.Width + (e.X - loc.X)
                    rec.Height = rec2.Height + (e.Y - loc.Y)
            End Select
            If hp > 0 Then picList(picList.Count - 1).Bounds = rec
            SetHandler()
            Pb.Invalidate()
        End If
    End Sub
 
    Private Sub Pb_Paint(sender As Object, e As PaintEventArgs) Handles Pb.Paint
        e.Graphics.InterpolationMode = InterpolationMode.NearestNeighbor
        e.Graphics.DrawImage(hgrund, 0, 0, Pb.Width, Pb.Height)
        For Each pic In picList
            e.Graphics.DrawImage(pic.Img, pic.Bounds)
        Next
        If handler Then
            Using p As New Pen(Brushes.White, 3)
                For i = 0 To hrList.Count - 1
                    e.Graphics.DrawRectangle(p, hrList(i))
                    e.Graphics.DrawRectangle(Pens.Black, hrList(i))
                Next
            End Using
        End If
    End Sub
 
    Private Sub Form1_Resize(sender As Object, e As EventArgs) Handles Me.Resize
        Pb.Invalidate()
    End Sub
End Class
 
Public Class MyPicture
    Public Img As Bitmap
    Public Bounds As Rectangle
End Class

Public Class MyPanel
    Inherits Panel
    Public Sub New()
        Me.DoubleBuffered = True
    End Sub
End Class

Dim bm As New Bitmap(800, 800)
Pb.DrawToBitmap(bm, New Rectangle(0, 0, 800, 800))
Pnl.BackgroundImage = bm

Imports System.Drawing.Drawing2D
Public Class Form1
    Dim WithEvents Pb As New PictureBox With {.Dock = DockStyle.Fill, .Parent = _
      Me}
    Dim hgrund As Bitmap = SystemIcons.Shield.ToBitmap
    Dim picList As New List(Of MyPicture)  'Bilderliste
    Dim hrList As New List(Of Rectangle)   'Handler-Rechtecke
    Dim loc As Point, rec, rec2 As Rectangle
    Dim hp As Int32 = 0, handler, movh As Boolean
    Dim cur As New List(Of Cursor)({Cursors.SizeAll, Cursors.SizeNWSE, _
      Cursors.SizeNESW, Cursors.SizeNESW, Cursors.SizeNWSE})
 
    Private Sub Form1_Load(sender As System.Object, e As EventArgs) Handles _
      MyBase.Load
        Me.ClientSize = New Size(800, 800)
        For y = 200 To 400 Step 100
            picList.Add(New MyPicture With {.Img = _
              SystemIcons.Warning.ToBitmap, .Bounds = New Rectangle(225, y, 64, _
              64)})
            picList.Add(New MyPicture With {.Img = SystemIcons.Error.ToBitmap, _
            .Bounds = New Rectangle(375, y, 64, 64)})
            picList.Add(New MyPicture With {.Img = Me.Icon.ToBitmap, .Bounds = _
            New Rectangle(525, y, 64, 64)})
        Next
        For i = 0 To picList.Count - 1
            imgloc.Add(New PointF(CSng(picList(i).Bounds.X / Pb.Width), CSng( _
              picList(i).Bounds.Y / Pb.Height)))
        Next
    End Sub

Dim imgloc As New List(Of PointF)
    Private Sub Form1_ResizeBegin(sender As Object, e As EventArgs) Handles _
      Me.ResizeBegin
        imgloc.Clear()
        For i = 0 To picList.Count - 1
            imgloc.Add(New PointF(CSng(picList(i).Bounds.X / Pb.Width), CSng( _
              picList(i).Bounds.Y / Pb.Height)))
        Next
    End Sub
 
    Private Sub Form1_Resize(sender As Object, e As EventArgs) Handles Me.Resize
        For i = 0 To imgloc.Count - 1
            picList(i).Bounds.Location = New Point(CInt(Pb.Width * imgloc( _
              i).X), CInt(Pb.Height * imgloc(i).Y))
        Next
        Pb.Invalidate()
    End Sub

Imports System.Drawing.Drawing2D
Public Class Form1
    Dim WithEvents Pb As New PictureBox With {.Dock = DockStyle.Fill, .Parent = _
      Me}
    Dim hgrund As Bitmap = SystemIcons.Shield.ToBitmap
    Dim picList As New List(Of MyPicture)  'Bilderliste
 
    Private Sub Form1_Load(sender As System.Object, e As EventArgs) Handles _
      MyBase.Load
        Me.ClientSize = New Size(800, 800) ' Startwert = Skalierung 1
        For y = 200 To 400 Step 100
            picList.Add(New MyPicture With {.Img = _
              SystemIcons.Warning.ToBitmap, .Bounds = New Rectangle(220, y, 64, _
              64)})
            picList.Add(New MyPicture With {.Img = SystemIcons.Error.ToBitmap, _
            .Bounds = New Rectangle(370, y, 64, 64)})
            picList.Add(New MyPicture With {.Img = Me.Icon.ToBitmap, .Bounds = _
            New Rectangle(520, y, 64, 64)})
        Next
    End Sub
 
    Private Sub Pb_Paint(sender As Object, e As PaintEventArgs) Handles Pb.Paint
        e.Graphics.InterpolationMode = InterpolationMode.NearestNeighbor
        e.Graphics.DrawImage(hgrund, 0, 0, Pb.Width, Pb.Height)
        For Each pic In picList
            Dim r As Rectangle = pic.Bounds
            e.Graphics.DrawImage(pic.Img, New Rectangle(CInt(r.X * scalef.X), _
              CInt(r.Y * scalef.Y),
                                              CInt(r.Width * scalef.X), CInt( _
                                              r.Height * scalef.Y)))
        Next
    End Sub
 
    Dim scalef As New PointF(1.0, 1.0)
    Private Sub Form1_Resize(sender As Object, e As EventArgs) Handles Me.Resize
        scalef = New PointF(CSng(Me.ClientSize.Width / 800), CSng( _
          Me.ClientSize.Height / 800))
        Pb.Invalidate()
    End Sub
End Class
 
Public Class MyPicture
    Public Img As Bitmap
    Public Bounds As Rectangle
End Class