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Is there any difference in effectivity between the following two layout examples of an RC Filter? The first has the signal passing directly through the capacitor, while the second has the capacitor offset below the resistor.

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Q: Is there a difference?

A: Yes

Q: Has it any practical implications?

A: No (As long as you are not designing for frequencies above ~1GHz or you don‘t care about µOhms resistance)

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    \$\begingroup\$ Above 1GHz I'd think it's more about the parasitic \$L\$ and \$C\$ more than the Ω in layout. \$\endgroup\$ – Aaron Nov 14 '19 at 16:52

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