A decentralised autonomous organisation (DAO) has no legal form of its own under Dutch law. Book 2 of the Dutch Civil Code (BW) has a closed list of legal persons, so a DAO active in the Netherlands is treated as an informal association or a partnership, and the people behind it can be personally liable; the usual solution is to place the DAO in a Dutch cooperative or foundation whose articles bind the board to the result of the on-chain vote. A cooperative’s members must be identifiable persons or entities, not just wallet addresses: the cooperative contracts with its members, its ultimate beneficial owners must be registered with the Chamber of Commerce, and the notary and the bank carry out KYC checks.
Nkhaniyi ikufotokoza chifukwa chake DAO yosaphatikizidwa ndi kampani yoopsa, momwe kampani yogwirizana, maziko ndi kampani yachinsinsi (BV) imafananizira, momwe mungalumikizire kuvota pa intaneti ndi malamulo a kampani yaku Dutch, komanso malamulo oyendetsera ntchito omwe amagwira ntchito.
M'ndandanda wazopezekamo
Kodi udindo wa DAO mwalamulo ndi wotani popanda bungwe lovomerezeka?
DAO yopanda chivundikiro sichinthu chobisika kwa lamulo: khothi lidzachigawa m'magulu malinga ndi mfundo zake. Gulu lochita zinthu limodzi pansi pa dzina ndi cholinga chimodzi likhoza kukhala bungwe losavomerezeka (informele vereniging) motsatira Nkhani 2:30 BW kapena, ngati cholinga chake ndi kupeza phindu, mgwirizano.
Bungwe losavomerezeka silingathe kupeza katundu wolembetsedwa monga malo (Article 2:30(1) BW), ndipo otsogolera ake ali ndi udindo wogwirizana komanso wosiyana pa ngongole zake pafupi ndi bungwe (Article 2:30(2) BW). Mu mgwirizano, ogwirizanawo ali ndi udindo ndi katundu wawo wachinsinsi. Malinga ndi Article 2:26(3) BW, bungwe silingagawire phindu pakati pa mamembala ake, ndichifukwa chake DAO yofunafuna phindu imawoneka ngati mgwirizano.
Otenga nawo mbali sasankha gulu la anthu: khoti limagwiritsa ntchito pambuyo poti mkangano wabuka. Mwachidule, izi zikutanthauza kuti mamembala omwe akugwira ntchito ali ndi chiopsezo.
Kodi izi zikutanthauza chiyani pochita?
Popanda umwini walamulo, DAO sangasayine mapangano, kubwereka ofesi kapena kulemba anthu ntchito m'dzina lake. Munthu m'modzi kapena angapo ayenera kuchita zimenezo payekhapayekha ndikukhala womangika payekha.
DAO sangathenso kutsegula akaunti ya banki. Motsatira lamulo la Dutch Anti-Money Laundering and Anti-Terrorist Financing Act (Wwft), mabanki ayenera kuzindikira makasitomala awo ndi eni ake opindulitsa kwambiri (UBOs), zomwe gulu losadziwika silingathe kupereka.
Ndi dongosolo liti lalamulo la ku Dutch lomwe likugwirizana ndi DAO?
Zosankha zenizeni ndi maziko (stichting), mgwirizano (coöperatie) ndi BV. Zonse zitatuzi zinakhazikitsidwa ndi chikalata cha notarial ndipo zidalembetsedwa ku Chamber of Commerce (KVK), zomwe zimapatsa DAO umunthu wovomerezeka komanso chishango cha mlandu.
Kodi maziko ndi chisankho choyenera liti?
Bungwe limagwirizana ndi bungwe la DAO ndi cholinga chosakhala chamalonda, monga ndalama zoyendetsera chuma, pulogalamu yothandizira ndalama kapena ndalama zothandizira katundu wa anthu onse. Malinga ndi Article 2:285(1) BW, bungweli lilibe mamembala ndipo limagwiritsa ntchito chuma chake pazinthu zake.
Malinga ndi Article 2:285(3) BW, bungwe silingapereke ndalama kwa omwe adayambitsa kapena mamembala a mabungwe ake, komanso ndalama kwa ena pokhapokha ngati ali ndi cholinga chokhazikika kapena chachikhalidwe. Nkhanizi zitha kukakamiza bungweli kuti lichite zomwe zapezeka pa voti ya pa unyolo, zomwe zimapangitsa kuti pakhale njira yogwirira ntchito yolamulira yosakanikirana.
Kodi mgwirizano ndi chisankho choyenera liti?
Kampani yogwirizana ndi DAO yoyendetsedwa ndi mamembala yomwe ikufuna kugawa phindu. Malinga ndi Article 2:53 BW, kampani yogwirizana ndi bungwe lomwe linakhazikitsidwa ndi chikalata cha notarial chomwe chimakwaniritsa zosowa zina zakuthupi za mamembala ake kudzera m'mapangano omwe amapanga nawo.
Mamembala akhoza kulowa ndikuchoka popanda chikalata chovomerezeka chothandizira kusamutsa magawo a BV. Malinga ndi Article 2:56 BW, zolembazo zitha kuchotsa udindo wa mamembala chifukwa cha kusowa ndalama, pomwe dzinalo liyenera kutha ndi "UA". Kampaniyo iyenera kuchita bizinesi ndi mamembala ake, choncho onetsetsani kuti ntchito za DAO zikugwirizana ndi Article 2:53 BW.
Kodi ndi liti pamene BV ndi chisankho choyenera?
BV imavomereza DAO yokhala ndi gulu laling'ono lodziwika bwino la omwe amapereka ndalama zambiri omwe akufuna kupeza ndalama zogwirira ntchito. Ogulitsa ndalama amadziwa mawonekedwe ake, ndipo eni masheya sali ndi mlandu pa ngongole za kampaniyo.
BV si yoyenera kwambiri pagulu lalikulu la ma tokeni. Kusamutsa gawo lililonse kumafuna chikalata cha notarial motsatira Article 2:196 BW, ndipo kupereka magawo kwa anthu zikwizikwi omwe ali ndi ma tokeni obisika sikungathandize.
| mbali | Foundation | Mgwirizano | BV |
|---|---|---|---|
| Mamembala kapena eni masheya | Palibe (Chithunzi 2:285 BW) | Mamembala, kulowa ndi kutuluka mosavuta | Ogawana nawo, kusamutsa ndi chikalata cha notarial |
| Kugawa phindu | Osati kwa oyambitsa kapena bungwe | Zololedwa kwa mamembala | Gawo la omwe amagawana nawo |
| Ulalo wa voti ya pa unyolo | Kudzera m'nkhanizo, bungweli limatsatira voti | Mavoti a mamembala akhoza kufanana ndi mavoti a DAO | N'zotheka, koma zingasemphane ndi ufulu wa eni masheya |
| Zoyenera kwambiri | Chuma, ndalama zothandizira, katundu wa anthu onse | Ma DAO a Utumiki ndi Ndalama | Gulu laling'ono la anthu olemera ndi osunga ndalama |
Kodi mumalumikiza bwanji kuvota kwa unyolo ndi malamulo a kampani yaku Netherlands?
Voti yogwirizana siilowa m'malo mwa malamulo, koma zolemba za mgwirizano zimatha kusintha kukhala malangizo omangirira ku bungwe. Nkhani, zigamulo za bungwe ndi kulembetsa ku bungwe KVK ziyenera kukhalapobe papepala kapena mu mawonekedwe ovomerezeka mwalamulo amagetsi.
Chitsanzo chogwira ntchito chosakanikirana chili ndi magawo atatu:
- Gulu la DAO limapereka malingaliro ndi kuvota pa zochita zomwe zikuchitika.
- Nkhanizo zikunena kuti zotsatira zake ndi lamulo lomangirira ku bungwe la Dutch.
- Bungweli limachita chisankhocho popanda mgwirizano, mwachitsanzo mwa kusaina pangano kapena kuvomereza malipiro kuchokera ku akaunti ya banki ya bungweli.
Lembani mosamala nkhanizo: ziyenera kunena kuti ndi mavoti ati omwe amamanga bungweli, kuchuluka kwa anthu omwe akuyenera kusankhidwa, komanso nthawi yomwe bungweli lingakane, mwachitsanzo ngati chisankhocho sichingakhale chovomerezeka. Onaninso nkhani yathu yokhudza nthawi yomwe owongolera adziyimira pawokha.
Kodi eni ake a tokeni angakhale ndi udindo ngati owongolera enieni?
Inde, nthawi zina. Malinga ndi Nkhani 2:248(7) BW, aliyense amene wakhazikitsa kapena kutsimikizira mfundo za BV ngati kuti ndi director amaonedwa ngati director chifukwa cha mlandu wa bankirapuse, ndipo malamulo ofanana ndi amenewa amagwira ntchito ku mabungwe ogwirizana ndi mabungwe.
Gulu laling'ono la anthu okhala ndi ma token akuluakulu omwe amasankha mavoti awo pa zisankho zazikulu zachuma akhoza kukhala pachiwopsezo chimenecho. Ngati khothi lingatsatire lamuloli kumadalira zenizeni, choncho lembani momveka bwino amene amasankha zomwe akufuna.
Ndi malamulo ati oyendetsera ntchito omwe amagwira ntchito kwa DAO?
DAO yomwe imapereka ntchito za crypto-asset, monga kusunga, kusinthana kapena kugwiritsa ntchito nsanja yogulitsira, imafunika chilolezo motsatira Markets in Crypto-Assets Regulation (MiCA, Regulation (EU) 2023/1114). Ku Netherlands, Authority for the Financial Markets (AFM) imapereka chilolezo chimenecho, ndipo kugawa mphamvu sikuchotsapo ngati pali wopereka chithandizo wodziwika bwino.
Werengani zambiri mu nkhani yathu yokhudza magulu a ndalama za crypto pansi pa MiCA . Bungwe lovomerezeka ndi lofunikira kwambiri kuti munthu apemphe chilolezo.
Kodi GDPR ikufuna chiyani?
Ngati DAO ikugwiritsa ntchito deta yomwe ingalumikizidwe ndi munthu wodziwika, monga maadiresi a chikwama cholumikizidwa ndi deta ya KYC, GDPR imagwira ntchito. Dutch Data Protection Authority (Autoriteit Persoonsgegevens, AP) imayang'anira kutsatira malamulo komanso imayang'anira kuyang'anira ma algorithms ku Netherlands.
DAO yosakhazikitsidwa ilibe munthu wovomerezeka woti agwire ntchito ngati wolamulira, kuyankha zopempha zolowera kapena kulipira chindapusa. Kampani yogwirizana kapena bungwe likhoza kukhala wolamulira, kupanga mapangano okonza deta ndikusankha woyang'anira chitetezo cha deta ngati pakufunika. Zisankho zodziyimira pawokha, monga kugawa mphotho kapena kuchotsa umembala, zimafunika chisamaliro chapadera; onani nkhani yathu yokhudza EU AI Act.
Kodi DAC8 imatanthauza chiyani kwa DAO?
Lamulo la EU lokhudza malipoti a misonkho ya ndalama za crypto (DAC8, Directive (EU) 2023/2226) lidakhazikitsidwa ku Netherlands ndi lamulo la pa 1 Epulo 2026, kuyambira pa 1 Januwale 2026. Opereka malipoti a ndalama za crypto amasonkhanitsa ndikutsimikizira deta ya ogwiritsa ntchito ndi zochitika ndikuipereka ku Dutch Tax and Customs Administration (Belastingdienst), yomwe imasinthanitsa ndi akuluakulu ena amisonkho a EU.
DAO yomwe imasinthanitsa, kusunga kapena kusamutsa ndalama za crypto kwa ogwiritsa ntchito ingakhale yopereka malipoti. Popanda bungwe lovomerezeka, palibe amene angasayine malipotiwo kapena kutenga udindo pa iwo. Law & More Sipereka upangiri pa kapangidwe ka misonkho; timawunika ngati ntchito za DAO zimapangitsa kuti ikhale yopereka chithandizo komanso ndani amene ali ndi udindo mu kapangidwe kake.
Kodi bungwe lakunja monga Wyoming LLC limathandiza?
Bungwe lakunja limapatsa DAO udindo wovomerezeka, koma silichotsa maudindo aku Netherlands. Ngati oyang'anira, antchito kapena zochitika zili ku Netherlands, lamulo la ntchito ku Netherlands, kuyang'aniridwa ndi GDPR ndi MiCA ndi AFM kumagwiranso ntchito.
Khoti la ku Netherlands likhozanso kufunsa yemwe kwenikweni amayendetsa bungweli komanso komwe likuyendera. Kwa DAO yokhala ndi malo ochitira zinthu ku Netherlands, kampani ya Dutch cooperative kapena foundation nthawi zambiri ndiyo njira yolunjika kwambiri.
Kodi muyenera kuyang'ana chiyani ngati woyambitsa kapena wopereka ndalama zazikulu?
- Kaya DAO imagwira ntchito kale ku Netherlands popanda bungwe, komanso ngati ndani adasaina mapangano payekha.
- Fomu iti yomwe ikugwirizana ndi cholinga: maziko, mgwirizano (UA) kapena BV.
- Ngati nkhanizo zikugwirizana ndi mavoti omwe ali pa unyolo ndipo zimafotokoza kuchuluka kwa anthu omwe ayenera kuvotera komanso zosiyana.
- Kaya ntchito za DAO zikufunika chilolezo cha MiCA kuchokera ku AFM.
- Ndani amene ali woyang'anira pansi pa GDPR ndi amene amasamalira malipoti a DAC8.
Kodi muyenera kuyang'ana chiyani ngati chosungira tokeni?
- Kaya bungwe lalamulo likuyimira kumbuyo kwa DAO, ndi KVK kulembetsa.
- Kaya ndinu membala wa kampani yogwirizana ndi makampani komanso ngati udindo sunaphatikizidwe (UA).
- Kodi mphamvu yanu yovota ndi yaikulu bwanji, poganizira lamulo la director la Article 2:248(7) BW.
- Ndi ufulu uti womwe zizindikiro zanu zimakupatsani pansi pa nkhani ndi malamulo.
- Kaya nsanja yomwe ili ndi crypto-assets yanu ili ndi chilolezo chofunikira.
Kodi tingakuchitireni chiyani ndi kapangidwe ka DAO?
Maloya athu a IT ndi maloya amakampani amalangiza oyambitsa ndi madera pa zomangamanga za DAO zomwe zili ndi mgwirizano ndi Dutch.
- Timayerekeza maziko, mgwirizano ndi BV ya DAO yanu ndi ntchito zake.
- Timalemba zolemba za mgwirizano zomwe zimamangirira bungwe kuti livomereze mavoti ogwirizana ndi malamulo a kampani yaku Netherlands.
- Timawunika momwe oyambitsa, mamembala ogwira ntchito komanso omwe ali ndi ma token akuluakulu amadziwira.
- Timafufuza ngati ntchito zanu zikufunika chilolezo cha MiCA ndipo timakonzekera gawo lovomerezeka la fomu yofunsira.
- Tinakhazikitsa zolemba za GDPR, kuphatikizapo udindo wa wolamulira ndi mapangano okonza.
Chidule
- DAO ilibe mtundu wakewake wovomerezeka; popanda bungwe, imaonedwa ngati bungwe losavomerezeka kapena mgwirizano.
- Oyang'anira bungwe losavomerezeka ali ndi udindo wogwirizana komanso wosiyana (Nkhani 2:30(2) BW).
- Kampani yogwirizana (Nkhani 2:53 BW) kapena maziko (Nkhani 2:285 BW) ndi chinthu chophimbira nthawi zonse; BV imayenera gulu laling'ono lapakati.
- Nkhanizi zitha kumangirira bolodi ku mavoti omwe ali pa unyolo; anthu otchuka omwe ali ndi ma token amatha kuonedwa ngati otsogolera enieni.
- Zilolezo za MiCA, GDPR ndi lipoti la DAC8 (lomwe likugwira ntchito kuyambira pa 1 Januwale 2026) zikugwira ntchito mosasamala kanthu za kugawa mphamvu kwa mayiko.
MAFUNSO OFUNSIDWA KAWIRIKAWIRI
Kodi mapangano anzeru ndi ogwirizana ndi malamulo ku Netherlands?
Inde, ngati pali chopereka, kuvomereza ndi cholinga chomangiriridwa pansi pa Article 6:217 BW. Khothi la ku Dutch limatanthauzira mgwirizanowu malinga ndi zomwe maguluwo angayembekezere moyenera, osati kokha ndi zomwe malamulowo akuchita.
Kodi DAO angatsegule bwanji akaunti ya banki ya ku Dutch?
Kudzera mwa bungwe lovomerezeka lokha. Mabanki ayenera kuzindikira kasitomala ndi eni ake opindulitsa kwambiri pansi pa Wwft. Bungwe kapena kampani yolembetsedwa ndi KVK, ndi mamembala a bungwe lodziwika bwino, akhoza kulembetsa.
Kodi DAO ingakhale mgwirizano ngati mamembala ake sakudziwika?
Kampani ya mgwirizano imafuna mamembala odziwika bwino omwe imapanga nawo mgwirizano (Nkhani 2:53 BW). Mamembala angagwiritse ntchito chikwama povota, koma kampani ya mgwirizano iyenera kudziwa mamembala ake omwe ali m'kaundula wa mamembala ake komanso macheke oletsa kutsuka ndalama.
Kodi eni ake a DAO Foundation ali ndi ufulu wovota?
Si lamulo, chifukwa bungwe lilibe mamembala (Nkhani 2:285 BW). Omwe ali ndi ma token ali ndi mphamvu kudzera m'magawo okha, zomwe zingakakamize bungweli kutsatira zotsatira za voti yomwe ili pa unyolo.