sich befinden
to be located
To be in a specific place or in a specific situation.
Das Brandenburger Tor befindet sich im Zentrum von Berlin.
The Brandenburg Gate is located in the center of Berlin.

to be located / to decide
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to be located
To be in a specific place or in a specific situation.
Das Brandenburger Tor befindet sich im Zentrum von Berlin.
The Brandenburg Gate is located in the center of Berlin.

'Befinden' (to be located/to decide) is an inseparable verb with the prefix 'be-'. The prefix remains firmly attached to the verb 'finden' (to find) in all sentence forms and is not placed at the end of the sentence.
Er befindet sich gerade auf einer Geschäftsreise.
He is currently on a business trip.
The grammatical structure reveals the meaning: 'sich befinden' (to be located) is reflexive and means 'to be in a place'. 'Befinden über' (+ accusative) means 'to decide'. 'Etwas für ... befinden' means 'to evaluate/deem'.
Das Hotel befindet sich direkt am Strand.
The hotel is located right on the beach.
In the meaning 'to be in a place', 'sich befinden' (to be located) is always reflexive. The reflexive pronoun ('sich', 'mich', 'dich', etc.) is a fixed part of the verb and must always be included.
Ich befinde mich gerade im Zug nach Hamburg.
I am currently on the train to Hamburg.
The expression 'sich befinden' (to be located) is often used in written language or in formal contexts, for example in travel guides, official descriptions, or news reports.
Das Museum befindet sich in einem historischen Gebäude aus dem 18. Jahrhundert.
The museum is located in a historic building from the 18th century.
The expressions 'befinden über' (to decide on) and 'etwas für gut/schlecht befinden' (to deem something good/bad) belong to formal language. They are found especially in legal, administrative, or academic texts.
Ein Gremium aus Experten wird über die Anträge befinden.
A panel of experts will decide on the applications.
to be
'sein' and 'sich befinden' can both say where someone or something is, or what situation someone is in. 'sein' is the normal and simple form in everyday language. 'sich befinden' sounds more precise, more formal, or somewhat more written. It is often used for places on maps, in announcements, in official texts, or when describing a situation objectively. Learners confuse the words because the basic idea is similar. In conversation, 'sein' usually sounds more natural. 'sich befinden' fits when the place or situation is described especially precisely or officially.

Der Eingang zum Hotel befindet sich auf der linken Seite.
The entrance to the hotel is located on the left-hand side.
Luisa war am Abend noch im Supermarkt, weil sie Brot kaufen musste.
Luisa was still at the supermarket in the evening because she had to buy bread.