Fundamental Agreement Between the Holy See and the State of Israel Fundamental Agreement Between the Holy See and the State of Israel The Fundamental Agreement between the Holy See and the State of Israel or "Fundamental Accord" is a treaty or concordat between the Holy See and the State of Israel, signed on 30 December 1993. The Agreement deals with the property rights and tax exemptions of the Roman Catholic Church within Israeli territory. It did not resolve all issues, and the parties continue to meet in an attempt to resolve the issues outstanding. As a result of the Agreement, diplomatic relations between the Holy See and Israel were established in
Foreign relations of the Holy See between countries, including a dispute between Germany and Spain over the Caroline Islands. The Lateran Treaty of 1929 and the founding of the Vatican City State was not followed by any great immediate increase in the number of states with which the Holy See had official relations. This came later, especially after the Second World War. The Holy See, as a non-state sovereign entity and full subject of international law, started establishing diplomatic relations with sovereign states in the 15th century. It had the territory of the States of the Church under its direct sovereign rule since centuries before that