After approving the annual accounts, the owners' meeting decides under the Model Regulations 2017 whether to grant discharge to the board for its management, insofar as it appears from the annual accounts (articles 16.2 and 49.1).
Discharge is therefore limited: it concerns what appears from the annual accounts. Matters that do not appear there are not covered.
The meeting can also withhold discharge in part. Under the Model Regulations 2017, the meeting then states for which parts of the management discharge is withheld, and this is recorded in the minutes (article 49.1). Put discharge on the annual meeting agenda as a separate item, after approval of the annual accounts.
See also: Annual accounts (jaarrekening), Annual meeting (jaarvergadering), Audit committee (kascommissie), VvE board, Minutes (notulen)
Read more: Structuring a VvE meeting agenda
Legal basis: Modelreglement 2017, art. 16.2 en 49.1