Splits

• Name: Splits
• URL: https://splits.org/
• Category: onchain payout routing / treasury smart-account overlay
• Tags: ethereum-ecosystem
• Summary: Splits is payout-routing and treasury-overlay software. The useful read now is shared balances, warehouses, smart accounts, and finance-team workflow wrapped around them. Real tooling, not a new account substrate.
• What it does:
  • Provides onchain contracts for revenue splits, waterfall distributions, and token swaps tied to payout flows
  • Uses shared accounting layers such as SplitWarehouse and SplitMain so balances can accumulate before withdrawal or redistribution
  • Offers SDKs and contract docs for integrating split logic into apps and treasury workflows
  • Builds Teams around ERC-4337-style smart accounts, subaccounts, treasury controls, invoicing, accounting exports, and bank-transfer workflows
  • Extends treasury operations across multiple EVM networks rather than staying a single-chain royalty-split tool
• Key claims:
  • Official materials frame Splits as both zero-fee payment contracts and a broader banking-style stack for onchain builders
  • Docs emphasize open-source audited contracts that run at gas cost instead of a hosted payout black box
  • Public materials show the project has moved beyond simple rev-share contracts into smart-account and treasury-ops packaging
  • The smart-vaults repo makes clear that signer policy, UserOp handling, and treasury workflow design are now part of the product surface
  • The practical control point is payout rules, warehouse balances, signer policy, withdrawal defaults, and the Teams workflow shell, not the hyperstructure slogan
• Whitepaper: No classic standalone whitepaper or litepaper was found during this pass. The strongest primary materials were the official website, docs, GitHub org/profile, contracts monorepo, and smart-vault documentation; see ../whitepapers/splits-primary-sources-2026-04-26.md.
• Sources:
  • https://splits.org/
  • https://docs.splits.org/
  • https://docs.splits.org/core
  • https://docs.splits.org/sdk
  • https://github.com/0xSplits
  • https://raw.githubusercontent.com/0xSplits/.github/main/profile/llms.txt
  • https://raw.githubusercontent.com/0xSplits/splits-contracts-monorepo/main/README.md
  • https://raw.githubusercontent.com/0xSplits/splits-contracts-monorepo/main/packages/smart-vaults/README.md

Internal linkages

• Best upward reads: safe for the account substrate, stackup for broader finance-ops workflow, and hedgey for token-distribution machinery.

Control surface

• The leverage is in split configuration, warehouse balances, withdrawal routing, signer policy, and the Teams defaults wrapped around them.

• The contracts matter, but the newer operating layer matters too: subaccounts, invoicing, bank transfers, bridges, and smart-account policy pull real workflow control into the stack.

• Keep Splits as payout-and-treasury machinery layered on top of EVM accounts, not as the base account primitive.

• Last reviewed: 2026-06-17 UTC