Dim dragme As Boolean
    Dim dragpos(1) As Integer
 
    Private Sub item_MouseDown(ByVal sender As Object, _
      ByVal e As System.Windows.Forms.MouseEventArgs)
        If e.Button = Windows.Forms.MouseButtons.Left Then
            dragme = True
            Dim c As Control = CType(sender, Control)
            dragpos(0) = e.Location.X
            dragpos(1) = e.Location.Y
        End If
    End Sub
 
    Private Sub item_MouseUp(ByVal sender As Object, _
      ByVal e As System.Windows.Forms.MouseEventArgs)
        dragme = False
    End Sub
 
    Private Sub item_MouseMove(ByVal sender As Object, _
      ByVal e As System.Windows.Forms.MouseEventArgs)
        If dragme = True Then
            Dim c As Control = CType(sender, Control)
            Dim p As Control = CType(c.Tag, Control)
            p.Left = p.Left - (dragpos(0) - e.Location.X)
            p.Top = p.Top - (dragpos(1) - e.Location.Y)
        End If
    End Sub
 
    Private Sub setMove(ByVal c As Control, ByVal pc As Control)
        c.Tag = pc
        AddHandler c.MouseDown, AddressOf item_MouseDown
        AddHandler c.MouseMove, AddressOf item_MouseMove
        AddHandler c.MouseUp, AddressOf item_MouseUp
        For Each cs As Control In c.Controls
            setMove(cs, pc)
        Next
    End Sub
 
    Private Sub Form1_Load(ByVal sender As System.Object, _
      ByVal e As System.EventArgs) Handles MyBase.Load
        setMove(Panel1, Panel1) ' Panel1 ist hier das oberste Control was 
        ' bewegt werden soll
    End Sub

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Alle Angaben ohne Gewähr. Keine Haftung für Vorschläge, Tipps oder sonstige Hilfe, falls es schiefgeht, nur Zeit verschwendet oder man sonst nicht zufrieden ist