Public Class Form1
  Private bCloseByCode As Boolean = False
  ...

bCloseByCode = True
Me.Close

Private Sub Form1_FormClosing(ByVal sender As Object, _
  ByVal e As System.Windows.Forms.FormClosingEventArgs) _
  Handles Me.FormClosing
 
  If e.CloseReason = CloseReason.UserClosing Then
    If Not bCloseByCode Then
      ' X-Klick in der Titelleiste oder ALT+F4
      ' --> gesamte Anwendung beenden
      Application.Exit()
    End If
  End If
End Sub

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