VB.NET Label controls don’t support the BackStyle property and there is no simple way to implement it. The background portion of a VB.NET Label control is always opaque.

If the Label control has a nonempty caption, VB Migration Partner simulates the BackStyle property by setting the BackColor property to the background color of the container controls when the BackStyle property is set to 0-Transparent. If the Label control has an empty caption, VB Migration Partner improves the simulation by making the control truly transparent while it continues to receive mouse events.