Decentralised Autonomous Management of an Association Through

Smart Contracts According to German Legislation

Matthias Pohl

, Rene Degenkolbe, Daniel Gunnar Staegemann

and Klaus Turowski

MRCC VLBA, Faculty of Computer Science, Otto von Guericke University, Magdeburg, Germany

{ﬁrstname.lastname}@ovgu.de

Keywords:

Association, DAO, Blockchain, Smart Contract.

Abstract:

A new emerging form of organisation, the decentralised autonomous organisation (DAO), built on blockchain

technology and smart contracts, offers the potential for transforming social interaction. The basic regulations

for running an association under German law indicate that transforming the traditional form of an association

into a decentralised autonomous organisation is feasible. The main advantage comes from the automated exe-

cution of standard association management processes as well as the decentralised provision of IT infrastructure

through a blockchain network. The advantages of the partially automated and decentralised administrative pro-

cesses of an association are contrasted with further challenges of the social system of the future.

1 INTRODUCTION

Associations are a central part of the structure of so-

ciety, but also an integral part of the lives of several

million people in Germany (VuMA, ). According to

a study, about 40% of the population participates in

an association (Simonson et al., 2017) and the associ-

ation is the most represented form of society in Ger-

many with 600,000 groupings. People come together

in associations and usually pursue a non-proﬁt pur-

pose in sport, culture, politics or other areas of so-

ciety. The associations are largely supported by vol-

unteer members, who in over 50% of cases are em-

ployed or in over 25% are formerly employed pen-

sioners (VuMA, ; VuMa, 2021).

The management of associations is accompanied

by many administrative processes. In addition to legal

compliance (BMJV, 2021a), which includes founding

and admission processes as well as general meetings,

there are also ﬁscal requirements to be met, which in-

volve the accounting management of association in-

come and expenditure, otherwise there is a risk of los-

ing the legal status as an association. Depending on

the area of society in which the association operates

or the purpose that an association pursues, further or-

ganisational processes (e.g. coordination in the asso-

ciation) or activities (e.g. events) must be taken into

account, but these have an individual process struc-

https://orcid.org/0000-0002-6241-7675

https://orcid.org/0000-0001-9957-1003

ture and depend on the constellation of the associa-

tion. The effort required to manage the association

is already very high in the legally basic organisation

and can increase as the complexity of the association

structures increases. The time required for the or-

ganisation must be borne by the voluntary members,

whose free time is usually limited by their occupation,

on their own responsibility, although suitable profes-

sional training is often not available (VuMA, ).

Operational information systems (Scheer, 2013)

fulﬁl, among other things, the purpose of supporting

the secondary processes of the organisation (Schmidt,

2013). However, the use of IT systems and software

that support the management of the association in-

volves further effort (e.g. maintenance of hardware

and software, training) or costs (e.g. IT services). The

actual use of the support system may also be too much

for some users.

Over the last decade, blockchain technology has

evolved as a decentralised infrastructure and serves

as a failsafe basis in many use cases. The challenge

of reducing the effort caused by the general organ-

isational processes of association management is to

be countered with an approach of automation in this

paper. The concept of the decentralised autonomous

organisation (DAO) (Wang et al., 2019a) is adapted

for association management and the central structures

of an association are mapped with it. The decen-

tralised infrastructure of a blockchain network makes

it possible to avoid the additional effort of administer-

ing information systems. With the support of smart

212

Pohl, M., Degenkolbe, R., Staegemann, D. and Turowski, K.

Decentralised Autonomous Management of an Association Through Smart Contracts According to German Legislation.

DOI: 10.5220/0011968200003467

In Proceedings of the 25th International Conference on Enterprise Information Systems (ICEIS 2023) - Volume 1, pages 212-218

ISBN: 978-989-758-648-4; ISSN: 2184-4992

 2023 by SCITEPRESS – Science and Technology Publications, Lda. Under CC license (CC BY-NC-ND 4.0)

contracts, all internal organisational processes of the

association can be handled. Accounting can be au-

tomated through the transaction management of the

blockchain.

In general, the question arises: How can the gen-

eral organisational processes of an association be

suitably supported by blockchain technology under

German legislation?

This paper ﬁrst sets out the legal basis for associ-

ation management under German law (BGB (BMJV,

2021a)) and the basic concepts of blockchain, smart

contract and DAO (section 2). The ﬁrst approach of

a decentralised association structure as a DAO is then

presented and reference is made to the ﬁrst steps of the

evaluation (section 3). In the overall context, the de-

sign science approach (Hevner et al., 2008; Sonnen-

berg and Vom Brocke, 2012) will be followed. The le-

gal requirements presented in this paper are to be sup-

plemented in the future with the results of a require-

ments analysis from associations. The veriﬁcation of

the legal regulations as well as a proof-of-concept of

the existing artefact are presented as ﬁrst evaluation

steps. The artefact of a decentralised autonomous as-

sociation is to be further developed in the future with

the ongoing state of the art of blockchain technolo-

gies.

2 BACKGROUND

2.1 Associations Under German Law

The legal provisions relating to associations are laid

down in the Civil Code (BGB) §21 to §79a (BMJV,

2021a). A distinction is made between two types of

associations, economic and idealistic. Economic as-

sociations according to §22 BGB act with the inten-

tion of making a proﬁt, may, for example, employ

staff or rent premises and have legal capacity as le-

gal persons. A prerequisite, however, is registration

in the competent register of associations according to

§55 BGB and approval by the federal state (Zimmer,

2007). Before ofﬁcial registration, members of non-

proﬁt associations (e.g. from sport, culture, politics)

are also personally liable for decisions and liabilities

of the association according to §21 BGB. Further-

more, it is the elected board and not the association

as an organisation that has legal capacity (§54 BGB).

The non-proﬁt purpose is paramount in these asso-

ciations and all proﬁts must be reinvested, as proﬁt

orientation is prohibited (Zimmer, 2007).

An association as a partnership can already con-

sist of 2 members, but a minimum of 7 members is

required for entry in the register of associations (§56

Table 1: Overview of legal requirements.

Entities Processes

Association Foundation of an association

Member Liquidation of an association

Meeting Membership admission

Statute Membership exclusion

Convention of a General meeting

Execution of a General meeting

Voting procedure

Registration process

BGB). Furthermore, a statute of the association must

be established which, in addition to the name and reg-

istered ofﬁce of the association (§57 BGB), also de-

termines the formalities of entry and withdrawal of

members, membership fees, the composition of the

board and the conduct of general meetings and reso-

lutions (§58 BGB). According to §32 BGB, general

meetings are the decision-making body of the associ-

ation. The right to vote can be restricted (§34 BGB)

if, for example, membership fees have not been paid.

The type of decision-making (e.g. majority decision

by 75% of votes) as well as the convening of extraor-

dinary general meetings (§36-37 BGB) can be spec-

iﬁed separately in the statutes. At a founding meet-

ing the statutes must be signed by at least 7 mem-

bers and the dated minutes of the meeting must be de-

posited with the ofﬁcial registration (§66 BGB). The

members of the association must appoint an executive

committee to represent the association in business and

in court (§26-27 BGB). Changes to the statutes (§71

BGB) or the composition of the executive board (§69

BGB) must be reported to the registration authority.

There is also an obligation to provide information on

the number of members (§72 BGB). The formalities

for membership, which is not transferable (§38 BGB),

and the withdrawal of a member from the association

(§39 BGB) can be speciﬁed with the statutes. Inso-

far as the number of members falls below 3, a with-

drawal of legal capacity by the authorities is possi-

ble after hearing the board (§73 BGB). A withdrawal

of legal capacity as well as a dissolution of the as-

sociation must be entered in the register of associa-

tions (§74 BGB). The dissolution of the association

can be effected by the general meeting (§74 BGB) or

as a result of insolvency (§42 BGB). The winding up

of the association is regulated in §76-78 BGB. Insol-

vency and the associated withdrawal of legal capac-

ity must also be entered in the register of associations

(§75 BGB). In general, the inspection of the deposited

information on an association in the ofﬁcial register

of associations can be viewed by any interested party

(§79 BGB).

Decentralised Autonomous Management of an Association Through Smart Contracts According to German Legislation

213

2.2 Blockchain and Smart Contracts

The concept of blockchain has been widely anal-

ysed after the initial publication (Nakamoto, 2008)

and the main aspects of blockchain-based transac-

tion storage (Tasca and Tessone, 2018; Yaga et al.,

2018), the consensus protocols (Baliga, 2017; Cachin

and Vukoli

c, 2017), network topographies (Decker

and Wattenhofer, 2013) or general security aspects

(Wang et al., 2018; Raikwar et al., 2019) explored.

Due to the intended public access in blockchain net-

works, the consideration of access restrictions and us-

age rights has been integrated in extended concepts

(e.g. public, private and consortium blockchain) and

controversially discussed (Oliveira et al., 2018; Bu-

terin, 2015; W

ust and Gervais, 2018). The integra-

tion of complex code constructs, smart contracts (Sz-

abo, 1997), which can be used to control and man-

age transactions in a blockchain network, enables the

implementation of accounting processes (Wang et al.,

2019b; Wood, 2019; DuPont, 2017). In this context,

the idea of decentralised autonomous organisation has

emerged. The decentralised transaction management

or accounting as well as the decentralised execution of

payment orders make it possible to automatically exe-

cute the basic administrative processes of an organisa-

tion without central control units (Daft, 2010; Hage,

1965). All regulations must be formalised through-

out so that a basic autonomous order of such an or-

ganisation can be achieved. The idea of decentralised

autonomous organisations includes the concept of an

averted central authoritarian control unit in a social

structure of equal members (D). Furthermore, all ba-

sic administrative processes are to be carried out auto-

matically and autonomously by a blockchain network

through fully formalised processes (A). All rules, re-

sponsibilities, rewards and punishments are stored in

smart contracts, which fully regulates the order of the

organisation (O).

3 MODEL OF A

DECENTRALISED

AUTONOMOUS ASSOCIATION

(DAA)

In the following, the concept of decentralised au-

tonomous association management is explained as a

model. The idea of the DAO is adapted to the require-

ments of an association according to the BGB (see

section 2.1).

3.1 Entities

The structure of a decentralised association within a

blockchain network is sufﬁciently covered by the ob-

jects ”Association”, ”Meeting” as well as ”Member”

and ”Statute” (see Figure 1). In the network, ”Asso-

ciation” and ”Meeting” are represented as smart con-

tracts and ”Member” as a simple wallet address. The

association-related ”Statutes” as well as further infor-

mation about a ”Member” are held as a struct element

within the smart contract ”Association”.

3.2 Processes

The foundation of the contract leading the associ-

ation is triggered with an instantiation of the smart

contract ”Association” by several wallet addresses

(”Member”) and is constituted after conﬁrmation by

at least 7 participating wallets. The board members

to be determined in accordance with the BGB are ad-

ditionally deposited as ”BoardMembers”. The admis-

sion of a membership is effected by the payment of

the membership fee to the contract leading the as-

sociation and approval of the membership meeting,

which can also vote on the exclusion of members. For

the execution, corresponding functions are stored in

the smart contract ”Association”. A general meet-

ing is an instance of the smart contract ”Meeting”.

These meetings can be called or initiated by mem-

bers at least once a year in accordance with the law

for individual decision-making situations. The pro-

cess of an initiation of a meeting and the related vot-

ing procedure is shown in Figure 2. The dissolution

of an association leading contract can also be done by

member vote. The extent to which dissolution may

be necessary for insolvency reasons depends on the

selected blockchain network and its transaction man-

agement. The publication of the association’s contract

in a public blockchain network can be considered as

registration and enables the viewing of association-

related information.

3.3 Implementation

After verifying the legal requirements, an exemplary

scenario was implemented as a proof-of-concept in

the Ethereum test network. The smart contracts ”As-

sociation” and ”Meeting” were developed with the

programming language Solidity (version 0.8.3) and 8

network addresses were created. The Remix IDE

, an

open source web and desktop application, was used

for the development. MetaMask

, which implements

Remix Project - https://remix-project.org

Metamask - https://metamask.io

ICEIS 2023 - 25th International Conference on Enterprise Information Systems

214

Association

+ Members: List

+ BoardMembers: List

+ amountAuthorizedMembers: Uint

+ amountAuthorizedBoardMembers: Uint

+ Meetings: List

+ FinancialIncomes: List

+ FinancialExpenses: List

+ statute: Statute

+ checkMemberPayments()

+ addNewBoardMember()

+ dismissBoardMember()

+ alterStatute()

+ alterPurpose()

+ liquidateAssociation()

+ createGeneralMeeting()

+ createBoardMeeting()

+ addNewMember()

+ displayIncomes()

+ displayExpenses()

+ executeBusinessTransaction()

+ manageFeePayment()

+ manageDonation()

+ manageMeetingProposals()

+ manageMeetingRegister()

Statute

+ name: String

+ address: Hash

+ purpose: String

+ minPercentageConfirmationGeneralMeeting: Uint

+ minPercentageConfirmation: Uint

+ minPercentageChairmanVote: Uint

+ minPercentageStatusVote: Uint

+ minPercentagePurposeVote: Uint

+ minPercentageBoardMeetingVote: Uint

+ minPercentageLiquidationVote: Uint

+ membershipFee: Uint

+ membershipFeeDueDate: Uint

+ membershipFeePaymentInterval: Uint

+ maxBoardMembers: Uint

+ durationGeneralMeeting: Uint

+ durationBoardMeeting: Uint

+ durationTillGeneralMeetingStart: Uint

+ durationTillBoardMeetingStart: Uint

BoardMember

+ name: String

+ title: String

+ conveneGeneralMeeting()

+ conveneBoardMeeting()

+ voteAtBoardMeeting()

Meeting

+ associationAddress: Hash

+ meetingAddress: Hash

+ voters: List

+ votingType: Enum

+ manageVotings()

+ displayProposal()

+ displayVotings()

+ manageMeetingResult()

Member

+ address: Hash

+ timeOfNextFee: Uint

+ paid: Bool

+ payFee()

+ exitAssociation()

+ proposeStatuteChange()

+ proposePurposeChange()

+ proposeBoardMemberAppointment()

+ proposeBoardMemberDismissal()

+ proposeLiquidation()

+ confirmProposal()

+ approveAppointmentProposal()

+ voteAtGeneralMeeting()

+ endMeeting()

Figure 1: Diagram of the structural model of a DAA.

web3, was used to deploy the smart contracts and

create the Ethereum address accounts. Web3 appli-

cations make it possible to interact with smart con-

tracts in the connected network and send transac-

tions. In this constellation, all the processes, initi-

ation of an association-managing contract, member

admission, member exclusion, board election, mem-

ber meeting and dissolution of the contract were per-

formed demonstratively. All code will be made avail-

able in a public Github repository.

4 CONCLUSION

The Decentralised Autonomous Association ap-

proach demonstrates the application of the DAO con-

cept to a legally deﬁned form of society, the asso-

ciation. Whether the DAA will be recognised as a

legally representative form of society is an open dis-

cussion, as either legal regulations must be enacted

or regulatory systems capable of integration must be

provided. Furthermore, associations with DAA are

limited to activities, contractual partners as well as

members that accept transactions in the blockchain

ecosystem. However, ﬁntech solutions (e.g. Blocko-

nomics) can support the bridging of different currency

systems. Overall, besides the DAA, other examples

such as the Hutten DAO (Kux et al., 2017), e-Gov

(Diallo et al., 2018) as well as general concepts such

as the DAOstack (DAO, 2018) or MakerDAO (DAO, )

have shown that an implementation of a private com-

pany on a public network is feasible, but further inter-

faces to the economic system are needed. However,

without the use of a public blockchain network, no

general public trust can be established.

Decentralised Autonomous Management of an Association Through Smart Contracts According to German Legislation

215

sd Meeting

Member

confirmProposal()

proposeMeeting()

Association:

Smart

Contract

Meeting:

Smart

Contract

proposalConfirmed

==True

updateVoting()

determineResults()

createMeeting()

alt

[if proposer is not BoardMember]

alt

storeProposal()

[if confirmationCounter >=

minProposalConfirmationNeeded]

[if proposalConfirmed == True OR

proposer is BoardMember]

vote()

[if votingTimeIsOver == True]

endMeeting()

sendResults()

alterContractData()[if quorumReached == True AND

numVotesYes > 75% of totalVotes]

alt

Figure 2: Diagram of the process of a meeting proposal.

5 OUTLOOK

Besides some improvements that can be implemented

in the current version of the smart contracts, such as

the use of programming patterns or standard smart

contracts, there are other potential extensions.

Creating an access token that indicates member-

ship or enables voting rights in polls, in the form of a

utility token, will face challenges. Insofar as the ﬁrst

layer network (e.g., Ethereum) on which the smart

contract of the DAA is executed is split up in a hard

fork, a consensus problem arises for the association

to the extent that the smart contract of the association

is continued on both networks. An implementation

that would allow cross-network automated continua-

tion of a smart contract or cross-network voting on

association matters is not yet feasible without exter-

nal trustees. In hard fork scenarios, a vote would have

to be held by a general meeting, reducing the continu-

ation to one network, or the association would have to

split into two independent associations. Correspond-

ing implementations have already been done in The

DAO (Jentzsch, 2016) and in particular in the context

of The DAO Hack (Siegel, 2016). Concepts of se-

curity tokens or utility tokens could still be applied in

the realization of other corporate forms (e.g., coopera-

tive or joint-stock companies), since the voting weight

is regulated by the number of participation shares

in these corporate forms. However, in associations,

the issuance of so-called membership cards could be

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216

Association Tax Authority

e-InvoiceDonations

Association

Registry

Third Party Third Party...

Figure 3: Overview of future extensions.

done via an implementation as a Non-Fungible Token

(NFT) (Wang et al., 2021). Such a membership card

NFT could be directly linked to the wallet that is part

of the DAA. However, there is no need to issue an

NFT as the membership can already be identiﬁed via

the wallet. If a personal identiﬁcation of the member

has to be done from a legal perspective (e.g. founding

members, board of directors), a NFT could be a so-

lution approach. An automated evaluation of the as-

sociation’s own wallet can already be conducted via

an analysis of the blockchain transactions, thus the

tax-relevant turnover can be clearly identiﬁed via the

DAA wallet. However, it would not be possible to dis-

tinguish whether revenue is generated from donations

or services and whether expenses are incurred through

the purchase of goods or taxes. Here, the introduction

of smart contracts as e-invoices can take place, which

on the one hand contain a list of goods and services,

and on the other hand automatically generate a second

layer token for value-added taxes (VAT). A VAT lia-

bility can arise accordingly if the turnover framework

of the small business regulation (§19 UStG) (BMJV,

2021b) is exceeded by the association. The VAT token

would be a network-dependent utility token, which

on the one hand can be used again in e-invoices to

pay VAT, or on the other hand can be converted back

into a ﬁrst layer token at the tax authority. Extensive

VAT reporting would thus no longer be necessary, as

VAT clearing can be done entirely via VAT token ex-

change. More complex tax obligations (e.g., tax re-

turns) could also be handled via smart contracts, but

further analysis and formalization of these processes

is needed. State tax authorities could manage these

smart contracts on-chain and it does not require un-

trusted off-chain applications (Fatz et al., 2020). Do-

nations could also be made either as an e-invoice or

via a separate donation smart contract that includes

regular recurring donations. However, there are no

taxes for the association, but there are tax advantages

for the donor, so a separate smart contract would be

suitable.

A central entity of the law of associations, the reg-

ister of associations, according to the BGB has not yet

been integrated explicitly. In the model presented, the

a smart contract that issues DAA smart contracts, a

so-called factory smart contract. A decentralised as-

sociation can thus be conﬁgured and created exclu-

sively via the smart contract of the association reg-

ister. Registration would take place automatically in

this association register smart contract if the appro-

priate requirements are met. The legal obligations of

registration would thus be fulﬁlled.

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