Glossary
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Registered office of the association
The seat of an association corresponds to its domicile. The seat is always a municipality. It can be chosen freely and is usually specified in the articles of association. If the articles of association do not specify a registered office, it is located at the place where its administration is seated. The registered office of the association may also be the domicile of the president or the seat of the administrative office, and thus change. In this case, it is called a non-fixed domicile. The registered office of an association is also the general place of jurisdiction and the tax domicile of the association. If an association has to register with the commercial register or wishes to do so, the registration takes place at the municipality of its registered office or at the relevant commercial registry office.
The association’s address (legal domicile) may be different from the registered office.
The association’s address (legal domicile) may be different from the registered office.
