Private WithEvents LinkLabel1 As New LinkLabel With _
    {.Dock = DockStyle.Fill, .Allowdrop = True}

Private Sub Form1_Load(ByVal sender As System.Object, ByVal e _
    As System.EventArgs) Handles MyBase.Load
  Me.Controls.Add(LinkLabel1)
  Me.Text = "Ziehen Sie einen Linksymbol aus dem IExplorer oder _
     vom WindowsExplorer auf das Formular!"
End Sub

Private Sub LinkLabel1_DragEnter(ByVal sender As Object, ByVal e _
    As System.Windows.Forms.DragEventArgs) _
    Handles LinkLabel1.DragEnter
  'FileDrop oder IE-Adresse übergeben
  If e.Data.GetDataPresent(DataFormats.FileDrop) Then
    e.Effect = DragDropEffects.All
  ElseIf e.Data.GetDataPresent(DataFormats.Text) Then
    Dim link As String = CStr(e.Data.GetData(DataFormats.Text))
    LinkLabel1.Text = link
  End If
End Sub

Private Sub LinkLabel1_DragDrop(ByVal sender As Object, ByVal e _
   As System.Windows.Forms.DragEventArgs) _
   Handles LinkLabel1.DragDrop
  'FileDrop oder IE-Adresse übergeben
  If e.Data.GetDataPresent(DataFormats.FileDrop) Then
    Dim droppedFiles As String() = _
        CType(e.Data.GetData(DataFormats.FileDrop), String())
    LinkLabel1.Text = droppedFiles(0)
  End If
End Sub

Private Sub LinkLabel1_LinkClicked(ByVal sender As System.Object, _
   ByVal e As System.Windows.Forms.LinkLabelLinkClickedEventArgs) _
   Handles LinkLabel1.LinkClicked
  Process.Start(LinkLabel1.Text)
End Sub