Hi Dan, Before drilling down: let's not necessarily get bogged down in the details of these two Dutch-based examples. I prepared them mainly because, as a Dutch citizen, the information on these particular forms was most readily accessible to me. There are certainly other forms, potentially just as suitable or even better, that we could consider. I am very open to discussing such alternatives.
As for your questions on the two Dutch-based proposals (obviously IANAL): - The Dutch Vereniging is more of a 'structure' definition than U.S. 501(c)(3) rules, that focus mostly on tax-exemption and limiting private benefit. So yes, a Vereniging in that sense more closely reflects the existing XSF structures as defined in the bylaws. - I don't know if tax-exempt status is/should be a requirement. It is easy to see the theoretical benefit, but I'm not sure if we have been benefiting from this in practice. In Dutch legalise, you typically need an ANBI designation if you want donations to be tax-deductible. The ANBI approval process is usually straightforward if your purpose clearly serves the public benefit and your governance and financial reporting meet the requirements, but it's not automatic. - I think that there's no strict requirement that board members live in the Netherlands. However, for practical purposes, the Dutch Chamber of Commerce may require a registered address in the Netherlands for the organization itself (not necessarily for each board member). Also, in previous experience, when you want to register for things like a bank account, additional regulation kicks in... Kind regards, Guus On Tue, Feb 24, 2026 at 3:09 PM Dan Caseley <[email protected]> wrote: > Thanks for doing all of this research, Guus! > > I do like how the Vereniging mirrors the XSF structures. > - Presumably it does so more than the existing US 501(c)(3) rules > currently do? > - We'd wanna be sure we'll get the tax-exempt status before progressing > too far? > - Do you know if it requires that we have 1+ representatives physically in > NL? > > I don't expect you to have all of these answers, or to learn enough to > answer them all either. Just wanted to blurt out my thoughts. > > On Tue, 24 Feb 2026 at 13:51, Guus der Kinderen < > [email protected]> wrote: > >> Dear XSF community, >> >> Documentation has been prepared outlining example approaches for >> relocating the XSF's legal home to the European Union. These proposals are >> intended as lightweight, pragmatic illustrations of how such a transition >> could work. They are not intended to define the eventual legal form, and no >> decisions have been made. >> >> Please note: although I am currently a Board member, these proposals were >> created on my own accord and do not reflect any shared opinion or decision >> of the XSF Board. >> >> Currently, the examples focus on structures under Dutch law and assume a >> complete migration from the U.S. to the EU. They are meant to help the >> community explore possibilities, understand trade-offs, and discuss >> potential paths forward. >> >> The proposals can be found at: >> https://wiki.xmpp.org/web/XSF_EU_Legal_Transition_Proposal >> >> Please review these examples, ask questions, and share feedback - maybe >> even add alternative proposals of your own. Your input will help ensure >> that any future decision is well-informed, practical, and aligned with the >> needs of the XSF community. >> >> Kind regards, >> >> Guus >> >
