According to sec. 30 (1) of the Czech Private International Law Act, personal status-lex societatis-is determined not only for companies that are explicitly declared as juristic persons, but also for "non- -natural persons". The aim of this paper is to reflect on the question of which attributes an "entity" must have that is on the one hand not explicitly declared as a juristic person but on the other hand is not a natural person either, and must therefore be considered "as if it were a juristic person".
The author concludes that only an entity that was created on the basis of the legal system by being unmistakably identified, has a separate legal personality, the legal capacity to act as well as the ability to bear legal liability, can be considered as a juristic person in a "material" sense.