2025’s Most Famous New European Dual Citizen: Pope Leo XIV – Vatican Citizenship & Dual Taxation

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Vatican citizenship, Pope Leo XIV on the loggia.

In a historic moment for both the Catholic Church and American history, Cardinal Robert Francis Prevost from Chicago was elected Pope on May 8, 2025, taking the name Leo XIV. This groundbreaking election not only marked the first time an American has ascended to the papacy but also created one of the most fascinating citizenship cases of our time.

Vatican citizenship, Pope Leo XIV on the loggia.

From Chicago’s South Side to Vatican City

Born Robert Francis Prevost on September 14, 1955, at Mercy Hospital in the Bronzeville neighborhood of Chicago’s South Side, the new Pope brings a uniquely American perspective to the Vatican. He is of Spanish, French, Italian, and Louisiana Creole descent, reflecting the multicultural fabric that defines the modern United States.

He spent much of his career as a missionary in South America and holds dual citizenship in the US and Peru, where he served as a bishop. This extensive missionary work in Peru eventually led to him obtaining Peruvian citizenship, making him a true dual citizen long before his papal election.

Vatican Citizenship: One of the World’s Most Exclusive

This brings up a unique topic in European dual citizenship,Vatican citizenship. Vatican citizenship is one of the most unique and exclusive citizenships in the world. Unlike virtually every other nation, Vatican citizenship doesn’t pass down to descendants under any circumstances. It’s functionally tied to one’s role and residence within Vatican City, making it perhaps the world’s most exclusive passport.

Only a few hundred Vatican passport holders exist at any given time, primarily consisting of:

  • The Pope himself
  • Cardinals residing in Vatican City
  • Members of the Swiss Guard
  • Certain Vatican employees and their families while they serve

This citizenship is temporary and functional rather than hereditary, automatically terminating when one’s Vatican role ends. It’s a citizenship system designed entirely around service to the Holy See rather than birth or ancestral ties.

The American Pope: A Tax Dilemma of Biblical Proportions

The election of an American Pope has created unprecedented legal questions that are currently making headlines worldwide. If Pope Leo XIV maintains his U.S. citizenship, he will owe income tax in the United States, according to Ken Milani, a professor emeritus of accountancy at the University of Notre Dame’s Mendoza College of Business.

This situation has sparked intense debate because citizenship-based taxation follows Americans no matter where they live—or preach—even if their new mailing address is inside Vatican City. As one tax expert noted, “No matter where a religious leader is based, they still have to pay U.S. taxes on their income if they keep their U.S. citizenship”.

The implications extend beyond just the Pope’s personal taxes. Since 2015, the Vatican has been affected by a U.S. federal law that requires financial institutions around the world to report to the IRS details of accounts held by U.S. clients, according to the Vatican Bank’s 2023 annual report.

Congressional Action: The Holy Sovereignty Protection Act

Recognizing the unprecedented nature of this situation, the US Congress has taken action. Rep. Jeff Hurd, R-Colorado, proposed a bill that would “safeguard” the domestic citizenship of any American who is elected pope of the Catholic Church, including exempting him from paying taxes to the IRS.

If passed, Hurd’s bill would formally exempt any U.S. citizen who becomes pope from tax obligations to the United States during his pontificate. It would also protect the pope’s American citizenship from revocation. The bill, called the Holy Sovereignty Protection Act, would exempt popes with U.S. citizenship from federal tax obligations, and prevent their citizenship from being revoked during their tenure as supreme pontiff.

2025’s Most Standout New European Dual Citizen

Without question, Pope Leo XIV stands as 2025’s most remarkable new European dual citizen. While Vatican City isn’t part of the European Union, it remains a key institutional partner and represents one of Europe’s most historically significant entities. The Vatican’s influence on European history, culture, and politics spans over a millennium, making the Pope’s European residency and citizenship extraordinarily meaningful.

The combination of his Chicago origins, Peruvian citizenship, new Vatican citizenship, and the unprecedented legal questions surrounding his American tax obligations creates a citizenship story unlike any other in modern history. As the first American Pope navigates these uncharted waters, he embodies the complex realities of global citizenship in the 21st century.

Pope Leo XIV’s unique position highlights how traditional concepts of citizenship, sovereignty, and taxation intersect in unexpected ways in our interconnected world. His story will undoubtedly influence discussions about citizenship rights, religious freedom, and international tax law for years to come.

FAQ – Frequently Asked Questions

Does the Vatican have dual citizenship?

Vatican citizenship is highly exclusive and functional, tied strictly to service within the Holy See. While Vatican citizens often hold another nationality, such as Italian or from their country of origin, the Vatican itself does not formally recognize dual citizenship. Instead, individuals temporarily maintain their original nationality alongside Vatican citizenship during their service period.

Can Vatican citizenship be revoked?

Vatican citizenship automatically ends when the individual’s service to the Holy See concludes. It is not a hereditary or permanent status. Once a Vatican employee, Swiss Guard member, or cleric leaves their post or residence within Vatican City, their citizenship is effectively revoked and they revert to their original nationality.

The photo used in this article is entitled “Pope Leo XIV waving from the loggia of St. Peter’s Basilica in his first public appearance” and is attributed to Edgar Beltrán / The Pillar – https://x.com/edgarjbb_/status/1920590815472108021

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