Commanditaire Vennootschap is an organization to run a firm which is established by one or more individuals who, in a collaboration system, are responsible for overall operation (responsibility of solidarity) for a party and an individual or more as investors to another party. Theoretically, a Commanditaire Vennootschap is not a legal entity and can not hold a rights over a piece of land either. But, in the practice, there were Commanditaire Vennootschaps which held the rights over pieces of land. That is Why, it is necessary to examine the existence of the Commanditaire Vennootschap. This research is conducted to identify the position of Commanditaire Vennootschap as a legal entity and to find out whether the Commanditaire Vennootschap can hold the rights over a piece of land or not. And also the application of regulation on Commanditaire Vennootschap as a subject of rights over a piece of land. This research is descriptive in nature and uses juridical normative and juridical sociological approaches. Location of research is in Medan. The respondents of this research are chosen by purposive sampling. The data are obtained from documentation study and interviews with some sources. And then they are analyzed in accordance with the existing regulation. The result of the research shows that Commanditaire Vennootschap is not a legal entity because some of the requirements to be recognized as one are not found in it. Furthermore, regulations do not certify Commanditaire Vennootschap as a legal entity. Since Commanditaire Vennootschap is not recognized by the Indonesian legal system as a legal entity, it can not hold rights over a piece of land. Application of regulations on the subject on rights over a piece of land is yet to be carried out well. This is proved by the reality that certain Commanditaire Vennootschap hold rights over some pieces of land. And this is a mistake done by officials at Medan Land Administration Office.

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