A vehicle seat includes a lower seat part that includes a seat cushion and
a backrest, the backrest connected to the seat cushion such that the
backrest can rotate about a first axis. The seat cushion is configured
for movement between a use position and a loading position by rotating
the seat cushion through approximately 180.degree. about a second axis
parallel to the first axis. The seat further includes a first lever and a
second lever for defining the movement between the use position and the
loading position. The first lever and second lever are coupled to the
lower seat part at a first location and a second location. The first
location is closer to the front in relation to a direction of travel as
compared to the second location and the first lever is positioned
essentially identically both in the use position and in the loading
position.