I think that if I use image it would be best:

I need that my control could be out of window as datetimepicker calendar. I am using panelKalendar = new PanelDoubleBuffer(); then in method: void panelKalendar_Paint(object sender, PaintEventArgs e) I paint everything. But it´s painting to window and belov all other controls. How can I get “effect” that is use in DateTimePicker?
The drop-down list of a combo box (and also possibly the drop-down panel of a calendar control) is a child window of the desktop. That’s what you also have to do: nest your control inside a borderless form, and give that form a null parent, so that it is a top-level window, not a child of your application window.
Since your form will be a top-level window, its location will need to be specified in screen coordinates, not in coordinates local to your form. You can get those coordinates using the
PointToScreenmethod.