ENThe relevance of this study. International legal efforts to protect cultural heritage have undergone quite contrasting changes in the recent period. It should be noted that cases of destruction and looting of cultural heritage protection cause concern and anxiety. Attention should be drawn to the cultural heritage protection conflicts in the former Yugoslavia, as well as in Iraq and Afghanistan, as well as Ansar Dine in Mali. There is more than one definition of cultural heritage in the scientific literature. In the laws of the Republic of Lithuania, cultural heritage is understood in a broad sense as material, which consists of movable and immovable values, and intangible heritage – traditions, knowledge, and abilities passed from generation to generation, cultural, historical landscape, reflecting the relationship of man with the environment.The main problems. Cultural rights and intellectual property rights are recognized as human rights in the Universal Declaration of Human Rights (1948). Some researchers have argued that the right to cultural heritage can be one of the basic human rights that is associated with intellectual property rights (Shyllon, 2015) other researchers believe that this right does not fall into the category of basic human rights: these rights can be considered economic and/or commercial rather than social or cultural. The following tasks: 1. To analyze the concept of cultural heritage. 2. To analyze legal regulation of cultural heritage protection. 3. Based on the data of the performed analysis, to submit conclusions. The aim of research– to analyze legal aspects and problems of immovable cultural heritage as a tourism object. The paper concluded that cultural heritage protection has a public interest.This obliges both state institutions and society to be active in order to preserve and integrate cultural heritage protected objects in today's world. The novelty of the analyzed topic is that protecting immovable cultural heritage is not easy because there are many interest groups at work. The article emphasizes that immovable cultural heritage is a public interest. This obliges both state institutions and society to be active in order to preserve and integrate cultural heritage protected objects in today's world. The used methodology document analysis, systematic analysis, comparative analysis, logical – analytical and meta – analysis methods. Keywords: cultural heritage, protection, human rights, tourism object.