Dim ofd As New OpenFileDialog
 
    Dim labels() As Label
    Dim textboxes() As TextBox
 
    Dim WithEvents btnLoad As New Button With 
        {.Parent = Me, .Width = 100, .Text = "Laden"}
 
 
    Private Sub CreateControls(ByVal count As Integer)
        ClearControls()
        Array.Resize(labels, count)
        Array.Resize(textboxes, count)
        Dim top_pos As Integer = 50
 
        Me.Height = count * 30 + top_pos + 30
 
        For i As Integer = 0 To labels.Length - 1
            If labels(i) Is Nothing Then
                labels(i) = New Label With
                    {.Parent = Me,
                    .Top = i * 30 + top_pos, 
                    .Left = 10, .Width = 100}
                textboxes(i) = New TextBox With
                    {.Parent = Me,
                    .Top = i * 30 + top_pos, 
                    .Left = 10 + labels(i).Width, .Width = 150}
            End If
        Next i
    End Sub
 
 
    Private Sub ClearControls()
        If labels Is Nothing Then Exit Sub
        For i As Integer = 0 To labels.Length - 1
            labels(i).Dispose()
            labels(i) = Nothing
            textboxes(i).Dispose()
            textboxes(i) = Nothing
        Next i
    End Sub
 
 
    Private Function CheckFile(file As String) As Boolean
 
        Const MaxLines As Integer = 10
 
        Try
            Dim lines() As String = IO.File.ReadAllLines(file)
            If lines.Length > MaxLines Then Return False
            For i As Integer = 0 To lines.Length - 1
                Dim parts() As String = lines(i).Split("="c)
                If parts.Length <> 2 Then Return False
                For k As Integer = 0 To 1
                    If String.IsNullOrWhiteSpace(parts(k).Trim) Then 
                       Return False
                    End If 
                Next k
            Next i
 
            Return True
        Catch ex As Exception
            Return False
        End Try
 
    End Function
 
 
    Private Sub btnLoad_Click(sender As Object, 
                              e As EventArgs) Handles btnLoad.Click
        Dim flines() As String
 
        With ofd
            .InitialDirectory = "C:\Test\"
            .CheckFileExists = True
            .Filter = "Datendatei |*.txt"
 
 
            If .ShowDialog =
           Windows.Forms.DialogResult.Cancel Then Exit Sub
 
            If Not CheckFile(.FileName) Then
                MsgBox("Ungeeignete Datei") : Exit Sub
            Else
                flines = IO.File.ReadAllLines(.FileName)
            End If
        End With
 
 
        CreateControls(flines.Length)
 
        For i As Integer = 0 To flines.Count - 1
            Dim parts() As String = flines(i).Split("="c)
            textboxes(i).Text = parts(1)
            labels(i).Text = parts(0)
        Next i
 
    End Sub