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 <dan(a)caseley.me.uk> 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 <
guus.der.kinderen(a)gmail.com> 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