It depends - if you have a GTI or .:R32 with the optional Recaro buckets, then only the backrest tips forward - the base doesnt move (unless you manually move it forward with the lower lever, then manually move it back again). These are nigh-on impossible to get access to the rear seats!
The standard seats seem to be OK, though if I had a nipper, or regularly carried anyone in the rear, I'd personally never consider a 3 door.