In a tied vote there are as many votes for as against. Under the Model Regulations 2017, a proposal in a vote on matters is then deemed to be rejected (article 54.2). So no decision is made. Votes on people have a procedure with a re-vote and, if necessary, drawing lots.
Especially in VvE's with two owners holding equal votes, this can lead to deadlock. There are a few ways out: jointly appointing an external board member (the board does not have to come from the members, article 5:131(2) BW), or asking the subdistrict court for a substitute authorisation if the other owner refuses to cooperate without reasonable grounds (article 5:121 BW).
Because no decision was made in a tie, there is also nothing to annul.
See also: Absolute (simple) majority, Substitute authorisation (subdistrict court), Annulment of a VvE decision, Property manager (beheerder)
Read more: VvE with two apartments
Legal basis: Boek 5 BW, art. 5:121, 5:131, Modelreglement 2017, art. 54.2