Situs Definition:

The location as in the situs of real property.

For example, the situs of Duhaime Legal Information Corporation is in Victoria, British Columbia. The author's situs, as this is being researched and written, is the Priestly Law Library, Faculty of Law, University of Victoria, Victoria, British Columbia.

Elsewhere awkwardly translated as situation but this is incorrect. What situs refers to in law is the location of an asset - where it is situated.

The location may be an essential element of the law as regards a particular asset. For example, where a conflict of laws presents, the maxim mobilia sequuntur may apply.

Thus, lawyers will be concerned with the situs (location) of real property: the law of the situs will determine the body of law which will govern ownership rights thereof.

In tax law, situs is a crucial element as the location (situs) of an asset (eg. shares), may determine the tax regime to which it is subjected.