Kali Linux is an open-source, Debian-based Linux distribution for security auditing and penetration testing. It is one of OffSec's community projects and is maintained by a small team of package maintainers. It is available for cloud and container environments, for ARM computers such as single-board computers, and for mobile devices through NetHunter. Because the source code is publicly available, packages can be modified and rebuilt.
OffSec is a privately held US information security company headquartered in New York City; its privacy policy names OffSec Services LLC, based in New York, as the data controller. Spectrum Equity made the company's first venture investment in 2019. No foreign parent company is named in public company information, so US law applies to the company. For a European organisation, the main questions are the origin of the packages and the maintenance of the project; both can be checked against the public source code.