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Адрес регистрации (юридический адрес) и место деятельности (фактическое местонахождения или физический адрес). http://www.germanlawjournal.com/print.php?id=591
"Re-incorporation" is not a legal term of art. It denotes the effect of a transaction which leads to a change of the statutory seat without a change of the real seat of a company. In the US, re-incorporations are an everyday transaction. They are the focus of the so-called ‘event studies'.[80] However, there is, at least in Europe, little interest in the way in which such re-incorporations are realized. Some authors believe that the possibility to reincorporate was a result of the incorporation theory.[81] This is not true. According to the incorporation theory, a company's corporate seat cannot be changed. In the debate between real seat and incorporation theory, the stability of the connecting factor has always been regarded as one of the main advantages of the incorporation theory.
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