Pope Leo XIV and the Quirks of Vatican Citizenship

On May 8, 2025, Cardinal Robert Francis Prevost of Chicago was elected pope and took the name Leo XIV, the first American to hold the office. Beyond its significance for the Catholic Church, the election produced one of the more unusual citizenship cases of recent memory, and a useful lens on how two very different citizenship systems work.

A genuinely multinational background

Born in Chicago in 1955, the new pope is of Spanish, French, Italian, and Louisiana Creole descent. He spent much of his career as a missionary in Peru, where he served as a bishop and later became a Peruvian citizen, making him a dual national long before the conclave. His Vatican status, by contrast, came only with the office itself.

Why Vatican citizenship never passes down

Vatican citizenship is unlike almost any other in the world: it does not pass to descendants under any circumstances. It is tied to a person's role and residence within Vatican City, held by the pope, certain cardinals, members of the Swiss Guard, and some Vatican employees and their families while they serve. When the role ends, the citizenship ends. Only a few hundred people hold it at any time, and no one is born into it, which is the opposite of the descent-based systems that most EU passports rely on.

The US tax angle that follows Americans everywhere

The case also spotlights a rule that matters to ordinary dual citizens, not just popes. The United States taxes its citizens on worldwide income regardless of where they live, so an American who keeps US citizenship generally keeps US tax filing obligations even while residing abroad. Commentators noted that this would apply to an American pope in Vatican City just as it applies to any US citizen overseas. Separately, US reporting rules require foreign financial institutions to report accounts held by US persons.

A congressional response

The novelty prompted a legislative proposal, sometimes referred to as the Holy Sovereignty Protection Act, that would exempt an American who becomes pope from US tax obligations during the pontificate and shield his US citizenship from revocation. Whatever its fate, the episode is a vivid reminder that dual citizenship and tax residency are separate questions that every prospective dual citizen should understand.

This is general information, not legal or tax advice. Run the free eligibility check to see your path.