Minutes are taken of every meeting. Under the Model Regulations 2017 they are signed by the chair and the board and adopted at the same or the next meeting, unless a notarial record is drawn up (article 50.4). The board sends the (draft) minutes in writing or by email to every owner within two weeks of the meeting (article 50.5).
Good minutes record who was present or represented, which proposals were discussed and the voting result for each decision. If discharge is fully or partly withheld, the minutes record for which parts (article 49.1).
Minutes also matter in practice. To register the board or a change of board with the KVK, you include the signed minutes of the meeting in which the board was appointed. And in a dispute they are often the main evidence of what was decided.
See also: Attendance list (presentielijst), Owners' meeting (ALV), KVK registration of the VvE, Discharge (décharge)
Read more: The VvE meeting notice
Legal basis: Modelreglement 2017, art. 49.1, 50.4, 50.5