Rechtssitz

Rechtssitz is a term used in civil law to denote the place where a legal person or organization has its legal domicile for purposes of law. It identifies the jurisdiction and the set of legal rules that govern the entity, and is closely tied to where the company or organization is considered legally anchored.

In German-speaking jurisdictions, the Rechtssitz often overlaps with the registered office (Sitz) but they are not always identical. The Rechtssitz influences which court has authority over disputes involving the entity, as well as which national laws and tax regimes apply. For legal entities, the concept is commonly linked to the place of incorporation or registration, and to the location used for central legal personality.

Determination and changes of the Rechtssitz typically follow statutory and registry procedures. Moving the Rechtssitz usually requires formal steps such as amendment of articles and re-registration, and can have implications for taxation, administration, and regulatory compliance. In cross-border contexts, the chosen seat can affect jurisdiction in civil proceedings and the applicable corporate law until any re-domiciliation or cross-border restructuring is completed.

Distinctions exist between the legal seat and other terms describing the entity’s location. For example, the business activities might be conducted at a different address (Geschäftssitz or мест Verwaltungssitz), and some jurisdictions differentiate between where management is located and where the legal acts are registered. The exact meaning and consequences of Rechtssitz vary by country and are determined by national corporate and registry laws.