A seat arrangement is provided that includes, but is not limited to a first and a second vehicle seat, which are disposed adjacent to one another in a seat row and of which the first vehicle seat has a backrest, which can be pivoted from a substantially upright usage position in the seat direction forward into a substantially horizontal non-usage position. The backrest, includes, but is not limited to at least one height-adjustable cushion portion which, in the non-usage position of the backrest, can be moved by means of a four-bar mechanism having four articulation axes from a lower armrest non-usage position into an upper first armrest position to form an armrest for the second vehicle seat. The articulation axes extend transversely to the seat direction and are inclined with respect to a horizontal transverse to the seat direction. In an alternative embodiment, the articulation axes extend in the seat direction in the non-usage position of the backrest.