Federations of RDF data sources provide great potential whenqueried for answers and insights that cannot be obtained from one data source alone. A challenge for planning the execution of queries over such a federation is that the federation may be heterogeneous in terms of the types of data access interfaces provided by the federation members. This challenge has not received much attention in the literature. This paper provides a solid formal foundation for future approaches that aim to address this challenge. Our main conceptual contribution is a formal language for representing query execution plans; additionally, we identify a fragment of this language that can be used to capture the result of selecting relevant data sources for different parts of a given query. As technical contributions, we show that this fragment is more expressive than what is supported by existing source selection approaches, which effectively highlights an inherent limitation of these approaches.Moreover, we show that the source selection problem is NP-hard and in ΣP2 , and we provide a comprehensive set of rewriting rules that can be used as a basis for query optimization.