Extraterritorial properties of the Holy See
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| UNESCO World Heritage Site | |
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| Criteria | (i)(ii)(iii)(iv)(vi) |
| Reference | 91bis |
| Inscription | 1980 (4th Session) |
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The properties of the Holy See are regulated by the 1929 Lateran Treaty signed with the Kingdom of Italy. Although part of Italian territory, some of them enjoy immunities, similar to those of foreign embassies.
The Fundamental Accord, signed in 1993, grants property rights and tax exemptions to the Holy See over various Christian holy sites in Israel, but the agreement was never finalized because of diplomatic problems between the Vatican and Israeli governments.
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