Statutaire zetel
Statutory seat
The statutory seat is the official address of a legal person as determined in its articles of association. It constitutes the legal domicile for correspondence and legally valid acts.
The statutory seat refers to the place where a legal person is established under its articles of association. This address is recorded in the deed of incorporation and may only be amended by means of a notarial deed amending the articles of association, which must be filed with the Trade Register.
It is relevant because it determines the law applicable to the legal person, the place where legal proceedings may be brought and the court having jurisdiction. In addition, the statutory seat has implications for tax obligations and the applicable legislation.
In practice, the statutory seat is frequently distinguished from the actual place of business. Companies may locate their statutory seat in a jurisdiction other than the one in which they conduct their operations, for example for tax or strategic reasons.
“The statutory seat of the BV is situated in Amsterdam, although its day-to-day business activities are conducted in Rotterdam.”
Need legal advice?
Schedule a free consultation with one of our specialists