Private Sub Command1_Click()
  Dim sURL As String
 
  Screen.MousePointer = 11
 
  ' Übergabe der Daten an das PHP-Script
  ' URL ggf. anpassen!
  sURL = "http://free.pages.at/janschoeppach/"
 
  WebBrowser1.Navigate sURL & "email.php?" & _
    "abs=" & txtFrom.Text & _
    "&emp=" & txtTo.Text & _
    "&betr=" & txtSubject.Text & _
    "&msg=" & txtMessage.Text
End Sub

Real programmer do not comment their code;
what?s hard to write should be hard to read