Public Class Form2
 
    Private Class MyButtonHandler
        Private ReadOnly myChar As Char
        Private myForm As Form2
        Public Sub New(myChar As Char, myForm As Form2)
            Me.myChar = myChar
            Me.myForm = myForm
        End Sub
 
        Public Sub HandleClick(sender As Object, e As EventArgs)
            myForm.HandleChar(myChar)
        End Sub
    End Class
 
    Public Sub New()
        InitializeComponent()
 
        'Anzuzeigende Tastatur-Zeilen
        Dim zeilen As String() = {"qwertzuiopü+", "asdfghjklöä#", "yxcvbnm,.-"}
        For y As Integer = 0 To zeilen.Length - 1
            For x As Integer = 0 To zeilen(y).Length - 1
 
                Dim zeichen As Char = zeilen(y)(x) 'akt. Taste
 
                ' Button erzeugen, positionieren und anzeigen
                Dim btn As New Button() With { .Text = zeichen.ToString() }
                btn.Bounds = New Rectangle(If(y Mod 2 = 1, 10, 0) + 20 + x * _
                  30, 20 + y * 30, 25, 25)
                Controls.Add(btn)
 
                Dim handler As New MyButtonHandler(zeichen, Me)
                AddHandler btn.Click, AddressOf handler.HandleClick
 
            Next
        Next
 
    End Sub
 
    Private Sub HandleChar(myChar As Char)
        MessageBox.Show("Taste " & myChar & " gedrückt!")
    End Sub
End Class