In a metaanalysis (Schurz et al 2014) of 6 different kinds of theory of mind studies we found three areas that were activated by all kinds: left and right temporo parietal junction (TPJ) and medial frontal cortex. The different types of studies also differed markedly in which other areas they activated. We concentrated in particular on subregions of the TPJ on the left. Tasks that involve perspective differences (e.g., false belief) activate more dorsally in the inferior parietal lobe (IPL) especially the angular gyrus. In further metaanalyses we could show that other tasks that involve perspective differences also activate left IPL: visual perspective taking, mental rotation, and episodic remembering. Moreover, single studies on false signs and identity statements also found activation in left IPL. These results suggest that representation of perspective is an important cognitive ability reflected in the organization of our brain and this substantiates developmental findings that perspective tasks are mastered at a common age of about 4 years.