An arrangement for coupling the vertical position of a headrest assigned to a backrest of a motor vehicle seat with the withdrawal and retraction movement of a seat belt system with a belt retractor. When the seat belt is put on by a vehicle occupant sitting in the vehicle seat, the withdrawal movement of the belt strap is transformed into a movement of the headrest from a lower inoperative position into an upwardly displaced operative position. When the seat belt is taken off, the retraction movement of the belt strap is transformed into an opposite movement of the headrest back into the inoperative position. The arrangement comprises a locking unit for fixing the headrest can be fixed in its operative position. Starting from its operative position, the headrest can be vertically displaced with respect to the backrest and can be locked in the respective adjusted position.