We present a framework for processing point-based surfaces via partial differential equations (PDEs). Our framework efficiently and effectively brings well-known PDE-based processing techniques to the field of point-based surfaces. At the core of our method is a finite element discretization of PDEs on point surfaces. This discretization is based on the local assembly of PDE-specific mass and stiffness matrices, using a local point coupling computation. Point couplings are computed using a local tangent plane construction and a local Delaunay triangulation of point neighborhoods. The definition of tangent planes relies on moment-based computation with proven scaling and stability properties. Once local stiffness matrices are obtained, we ar...