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 begin
        with TCustomPanel.Create(Form2) do
          begin
            SetBounds(iStartLinks, iPosStartOben, iEd7, iEd8);
            Parent := Self; // Probier's mal mit Parent := Form2;
            iStartLinks := iStartLinks + iEd7 + iEd11;
            iStartPosObenHilf := iPosStartOben + iEd8 + iEd12;
          end;
      end;					

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myCustomPanel: TCustomPanel;
[...]

myCustomPanel:= TCustomPanel(Form2)Create;
myCustomPanel.SetBounds(iStartLinks, iPosStartOben, iEd7, iEd8);
myCustomPanel.iStartLinks := iStartLinks + iEd7 + iEd11;
myCustomPanel.iStartPosObenHilf := iPosStartOben + iEd8 + iEd12;
myCustomPanel.Color:= ClYellow;					

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  Panel1.ParentBackground := False;
  Panel1.Color := clRed;