>>>Did you try to capture a coverage log. SET COVERAGE TO log.txt ? Then you can identify whether some unexpected code is run which is responsible for the delay?
>>
>>I had already searched for problematic code inside the various destroy events. I now did a SET COVERAGE and it revealed no special time consuming place. But more interesting is that it does not show the details of the native closing process at all!
>
>SET COVERAGE will only log VFP code and no internal processes.

SET EVENTTRACKING is what should be used.