I’d be very interested in having your advice / opinion on the following questions. In the context of a community driven project where the maintainers/core developers have a steady job unrelated to Open Source development, but take a lot/all of their spare time to contribute to the project, which can be exhausting in the long run, one thing that could help the situation would be if they could get a revenue that would allow them to take a few days off from their regular job every month, in order to make great progress on the project and still actually have some time to actually rest and take care of themselves. If the project is popular enough, it’s relatively easy to open a collective on Open Collective, for example, and get money from donations to pay the maintainers. The point then is how to actually pay them, if they can’t issue an invoice, because the fiscal host will need an official document to justify its payment.
Considering that there is copyright involved in writing software and licencing it (even if the licence is an Open Source one), in France, it is possible for an individual to issue a “note de droits d’auteur” in order to get paid for this ; and when you declare your taxes, you have a category dedicated to this kind of revenue.
So I was wondering if there are equivalents in other countries, especially in Switzerland and Germany.