In strict legal language, the term seat defines the seat of a corporation or organisation as a legal entity, indicating where the headquarters of this entity are located. 1 According to international and national procedural law, "specific legal actions with legal effect for and against the legal entity can be performed at the seat of this entity." 1 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." 1
