Seat (legal entity)

In strict legal language

Legal English

Legal English is the style of English used by lawyers and other legal professionals in the course of their work. It has particular relevance when applied to legal writing and the drafting of written material, including:...

, the term seat defines the seat of a corporation

Corporation

A corporation is created under the laws of a state as a separate legal entity that has privileges and liabilities that are distinct from those of its members. There are many different forms of corporations, most of which are used to conduct business. Early corporations were established by charter...

 or organisation

Organization

An organization is a social group which distributes tasks for a collective goal. The word itself is derived from the Greek word organon, itself derived from the better-known word ergon - as we know `organ` - and it means a compartment for a particular job.There are a variety of legal types of...

 as a legal entity, indicating where the headquarters

Headquarters

Headquarters denotes the location where most, if not all, of the important functions of an organization are coordinated. In the United States, the corporate headquarters represents the entity at the center or the top of a corporation taking full responsibility managing all business activities...

 of this entity are located. According to international and national procedural law

Procedural law

Procedural law or adjective law comprises the rules by which a court hears and determines what happens in civil lawsuit, criminal or administrative proceedings. The rules are designed to ensure a fair and consistent application of due process or fundamental justice to all cases that come before...

, "specific legal actions with legal effect for and against the legal entity can be performed at the seat of this entity." However, "the term "seat" is sometimes also used in a broad sense without a specific legal meaning. In this case [it] only defines where an entity is
located and does not mean that this location is a legal seat where specific juridical acts can be performed."