hervestiging

Hervestiging is a Dutch term for the reestablishment or relocation of an organization's presence, such as a company, foundation, or public body, to a new location, or for reintroducing a presence after a period of closure. The concept covers moving the registered office (statutaire zetel) or establishing a new branch while maintaining the same legal entity, as well as reestablishing operations after dissolution or cessation.

In business practice, hervestiging commonly occurs when a company relocates its headquarters or a branch to another municipality, region, or country for strategic, regulatory, or economic reasons. It can also describe the revival of a previously closed office site or the opening of a new establishment under the same corporate form.

Legal and administrative aspects typical of hervestiging include a decision by the organization's governing body or shareholders, possible amendments to the articles of association, and execution of a notarial deed where required. The change is usually registered in the national trade or company register and notified to tax authorities. Depending on the jurisdiction and the entity type, hervestiging may affect the applicable law, jurisdiction, permitted activities, and cross-border tax considerations.

In the Netherlands and Flanders, the term is used in corporate and administrative law to denote the formal relocation or reestablishment of a legal presence. Hervestiging preserves continuity of the entity while changing its geographic or legal footing, and it is distinct from dissolution and reformation as a new entity.