Asked about this on VirtualBox issue tracker. https://www.virtualbox.org/ticket/19751
Answered by arudnev, Oracle Corporation: > A part of Guest Additions source code is the part of OSE repository and > licensed under GPLv2. Guest Additions build also includes big list of 3rd > party files under various permissive licenses > > At the same time VirtualBox binary packages which are distributed freely > includes Guest Additions ISO, and Licensing FAQ > (https://www.virtualbox.org/wiki/Licensing_FAQ) clearly states: Yes. The > GPLv2 allows you to distribute the VirtualBox Guest Additions, in modified or > unmodified form, as long as you adhere to the terms and conditions of the > GPLv2. > > I hope that answers your question. Therefore should be safe to conclude that VirtualBox Guest Additions ISO is Open Source. Please move virtualbox-guest-additions-iso from non-free to contrib.

