COMPENDIUM CULTURAL POLICIES AND TRENDS IN EUROPE
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Holy See/ 5.1 General legislation  

5.1.5 Tax laws

There are no taxes on business activities or income in the Vatican City State. However, agreements with foreign private, public-owned companies or cultural foundations are certainly viewed by the Church as positive, so long as the partner company or foundation respects the special pastoral nature of the Holy See.

The principles of co-operation with companies or foundations for the restoration of artistic and cultural goods belonging to the Holy See are governed by the Law for the Protection of Cultural Goods of 25 July 2001 (see  chapter 4.2.2). The acquisition of rights to television material of the Sovereign Pontiff and the activities of the Holy See or Vatican City requires permission from the Pontifical Council for Social Communications and a contract with the Vatican Television Centre.


Chapter published: 19-01-2011

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