Garuda Linux is a Linux distribution based on Arch Linux, with a rolling-release model and pacman as its package manager. It focuses on gaming and performance and uses KDE Plasma by default; GNOME, Cinnamon, XFCE, i3 and Hyprland are among the other options. Features include the Calamares installer, Btrfs with snapshots reachable from the bootloader, the Garuda Gamer tool, and administration tools such as Garuda Settings Manager and Garuda Assistant. Garuda is downloaded and installed locally; it is not a hosted service.
Garuda Linux is an open-source project, with licences that vary by component. According to Wikipedia, it was released in 2020 by a student from India together with a developer from Germany. It is a community project rather than a company product and is funded through donations on Open Collective. Because the source code is open and the distribution runs locally, you decide where your data is stored. For a European organisation there is no dependence on a single foreign vendor, but support rests on the community.