In 1506, Charles inherited his father's Burgundian territories, most notably the Low Countries and Franche-Comte. Most of the holdings were fiefs of the German Kingdom (part of the Holy Roman Empire), except his birthplace of Flanders, which was still a French fief, a last remnant of what had been a powerful player in the Hundred Years' War. As he was a minor, his aunt Margaret of Austria (born as Archduchess of Austria and in both her marriages as the Dowager Princess of Asturias and Dowager Duchess of Savoy) acted as regent, as appointed by Emperor Maximilian until 1515. She soon found herself at war with France over the question of Charles' requirement to pay homage to the French king for Flanders, as his father had done. The outcome was that France relinquished its ancient claim on Flanders in 1528.  From 1515 to 1523, Charles's government in the Netherlands also had to contend with the rebellion of Frisian peasants (led by Pier Gerlofs Donia and Wijard Jelckama). The rebels were initially successful but after a series of defeats, the remaining leaders were captured and decapitated in 1523.  Charles extended the Burgundian territory with the annexation of Tournai, Artois, Utrecht, Groningen and Guelders. The Seventeen Provinces had been unified by Charles's 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 to be a unified entity of which his family would be the heirs.  The Low Countries held an important place in the Empire. For Charles V personally they were his home, the region where he was born and spent his childhood. Because of trade and industry and the wealth of the region's cities, the Low Countries also represented an important income for the Imperial treasury.  The Burgundian territories were generally loyal to Charles throughout his reign. The important city of Ghent rebelled in 1539 due to heavy tax payments demanded by Charles. The rebellion did not last long, however, as Charles's military response, with reinforcement from the Duke of Alba, was swift and humiliating to the rebels of Ghent.

Answer this question "Which territories were included?" by extracting the answer from the text above.
most notably the Low Countries and Franche-Comte.