| In 1506, Charles inherited his father's Burgundian territories, most notably the Low Countries and Franche-Comté, although, as he was a minor, his aunt Margaret acted as regent until 1515.Charles extended the Burgundian territory with the annexation of Tournai, Artois, Utrecht, Groningen and Guelders. The Seventeen Provinces had been unified by Charles' Burgundian ancestors, but nominally were fiefs of either France or the Holy Roman Empire. In 1549, Charles issued a Pragmatic Sanction, declaring the Low Countries as a unified entity of which his family would be the heirs.[1].The Low Countries held an important place in the Empire. For Charles personally, they were the region where he spent his childhood. Because of trade and industry and the rich cities, they were also important for the treasury. Hapsburgs |  |