Protected Overrides Sub OnDragOver(ByVal e As _
  System.Windows.Forms.DragEventArgs)
        MyBase.OnDragOver(e)
 
        Dim ptPOS As Point = PositionInPanel(e)
        ...
End Sub
...
Friend Function PositionInPanel(ByVal e As System.Windows.Forms.DragEventArgs) _
  As Point
        Dim DaDEvent, FrmPos, SCPos, PanelPos As Drawing.Point
        DaDEvent.X = e.X + 4 + 5                'Absolute Position des Drag
        DaDEvent.Y = e.Y - 12 + 2               'and Drop Events
        '                                       'FEHLERHAFT deswegen 
        '                                       'die Abzüge
 
        FrmPos = FrmCreate.Location             'Absolute Position der Form
 
        SCPos = FrmCreate.scMain.Location       'Position des gesamten SC
        PanelPos.X = SCPos.X + FrmCreate.scMain.Panel1.Width    'Position des 
        ' Panels2
        PanelPos.Y = SCPos.Y                                    'in der SCMain
 
        Return (DaDEvent - PanelPos - SCPos - FrmPos)           'Position im 
        ' Panel2
    End Function