Authors

  • Javohir Eshonqulov
    Tаshkent Stаte University оf lаw
  • Muhammdamin Erkinov
    Tаshkent Stаte University оf lаw

DOI:

https://doi.org/10.71337/inlibrary.uz.ijai.75196

Abstract

This article analyzes the role and legal significance of crypto assets in inheritance law. As a result of the development of the digital economy, crypto assets are now considered new objects within the scope of inheritance law. The research examines the recognition of crypto assets as inheritable property and the issues of their legal regulation based on the legislation of the Republic of Uzbekistan and the legal practices of foreign countries.

 

 

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INTERNATIONAL JOURNAL OF ARTIFICIAL INTELLIGENCE

ISSN: 2692-5206, Impact Factor: 12,23

American Academic publishers, volume 05, issue 03,2025

Journal:

https://www.academicpublishers.org/journals/index.php/ijai

page 1033

THE LEGAL SIGNIFICANCE OF CRYPTO ASSETS IN INHERITANCE LAW

Javohir Eshonqulov

Jаvоxireshоnqulоv0724@gmаil.cоm

Lecturer оf Cyber Lаw Depаrtment,

Tаshkent Stаte University оf lаw,

Uzbekistan Оrcid: 0000-0002-9964-9031

Erkinov Muhammdamin

Erkinovmuhammadamin20@gmail.com

Tashkent state university of law,

Faculty of international law and comparative legislation

Annotation:

This article analyzes the role and legal significance of crypto assets in inheritance

law. As a result of the development of the digital economy, crypto assets are now considered

new objects within the scope of inheritance law. The research examines the recognition of crypto

assets as inheritable property and the issues of their legal regulation based on the legislation of

the Republic of Uzbekistan and the legal practices of foreign countries.

Keywords:

inheritance law, crypto assets, digital property, intellectual property, legal regulation.

INTRODUCTION

In the current digital economy, crypto assets (cryptocurrencies, tokens, and other digital

assets) are emerging as a new form of property. Their value, widespread use, and existence in

digital format raise the issue of including them among the traditional objects of inheritance law.

However, the legal status of crypto assets within inheritance law, their place within property

rights, and the process of their transfer through inheritance give rise to a number of challenges.

The Civil Code of the Republic of Uzbekistan (dated August 29, 1996, No. 257-I) does not

include digital assets or cryptocurrencies within the composition of property.

METHODOLOGY

In the process of preparing this scientific article, methods of legal analysis, comparison,

systematic and normative-legal approaches were used. The main goal of the study is to analyze

the legal significance of crypto assets within the framework of inheritance law, identify existing

gaps and effective solutions based on the legislation of the Republic of Uzbekistan and foreign

countries, and develop proposals for national legislation.

1.

Method of analyzing normative-legal documents

In order to determine the legal

status of crypto assets and their role in inheritance law, the current legal documents of the

Republic of Uzbekistan and other countries were studied. In particular:

The Civil Code of the Republic of Uzbekistan (dated August 29, 1996, No. 257-I)

The German Civil Code (Bürgerliches Gesetzbuch – BGB)

The United States "Uniform Fiduciary Access to Digital Assets Act" (UFADAA)

The European Union's "Markets in Crypto-Assets Regulation" (MiCA)

Based on these documents, the recognition of crypto assets as property objects and the

procedure for exercising inheritance rights over them were analyzed.

2.

Use of the comparative method

A comparative analysis was conducted between

the legislation of the Republic of Uzbekistan and the legal frameworks of foreign countries

(USA, Germany, Japan, and the European Union). Through this, differences and similarities


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INTERNATIONAL JOURNAL OF ARTIFICIAL INTELLIGENCE

ISSN: 2692-5206, Impact Factor: 12,23

American Academic publishers, volume 05, issue 03,2025

Journal:

https://www.academicpublishers.org/journals/index.php/ijai

page 1034

were identified in terms of the procedures for formalizing crypto assets in inheritance law and

the process of their acquisition by heirs, with effective practices highlighted.

3.

Analytical approach

The technological and legal characteristics of crypto assets

were analyzed, along with the issues and risks that arise in the process of transferring them as

inheritance. It was determined that the confidentiality of digital assets, the existence of private

keys, and authentication elements serve as major obstacles for heirs.

4.

Systematic approach

The general principles of the institution of inheritance law

and the role of crypto assets in the digital economy were integrated into a unified system. This

method allowed the identification of how crypto assets align with other property rights objects

and what normative-legal foundations are necessary for their recognition as formal inheritance

property.

5.

Use of empirical data

Relevant court decisions and practical examples related to

inheritance rights concerning crypto assets in global practice were studied. For example:

In Rehere v. Rehere (2019, USA), the issue of digital assets entering inheritance

and their transfer to heirs was examined.

According to Japan Crypto Inheritance 2022 statistics, 17% of Japanese heirs

obtained ownership rights to crypto assets through inheritance.

6.

Analysis of international experience and international legal documents

International documents regulating crypto assets were analyzed, including:

The "Virtual Assets and Virtual Asset Service Providers" guidelines

recommended by FATF (Financial Action Task Force)

The international standards on digital financial services by the OECD

(Organisation for Economic Co-operation and Development)

These documents demonstrate the need to regulate crypto assets in inheritance law in

accordance with international norms.

7.

Assessment of legal risks and development of solutions

During the study, the

legal risks arising from the lack of recognition or regulation of crypto assets as inheritance

property in the Republic of Uzbekistan were identified, and legal mechanisms were developed to

mitigate these risks.

RESULTS

As a result of the conducted research, pressing issues and existing legal gaps related to

the regulation of crypto assets within the framework of inheritance law were identified. During

the study, national and international normative legal documents, judicial practices, and scholarly

opinions were examined and analyzed.

Firstly, it was revealed that the current civil legislation of the Republic of Uzbekistan

does not explicitly define crypto assets as inheritable property. The Civil Code lacks

comprehensive and independent provisions concerning digital assets among the objects included

in the composition of property.

In contrast, countries such as the United States, Germany, and Japan have established

legal frameworks regulating the inheritance of crypto assets. In these jurisdictions, digital assets

are recognized as objects of property rights, and various mechanisms have been implemented for

their inheritance, including digital wills, systems for protecting private keys, fiduciary services,

and other solutions. Specifically, in the United States, the Uniform Fiduciary Access to Digital

Assets Act (UFADAA) clearly outlines the procedures for granting fiduciaries authority over

digital assets. In Germany and Japan, crypto assets are recognized as inheritable property similar

to other types of assets.


background image

INTERNATIONAL JOURNAL OF ARTIFICIAL INTELLIGENCE

ISSN: 2692-5206, Impact Factor: 12,23

American Academic publishers, volume 05, issue 03,2025

Journal:

https://www.academicpublishers.org/journals/index.php/ijai

page 1035

The study determined that the absence of clear regulation and existing gaps in

Uzbekistan’s legislation regarding the inheritance of crypto assets lead to several practical issues.

In particular, heirs may often be unaware of the existence of the deceased person’s crypto assets.

Moreover, since ownership and access to crypto assets typically require private keys and

confidential information, if such data is not transferred to the heir, access to and management of

these assets becomes practically impossible. This situation results in the violation of the heirs'

property rights.

The research concluded that the use of reliable and secure technological solutions is

crucial in the process of transferring crypto assets through inheritance. For example, services that

allow for the secure storage of private keys and the appointment of trusted persons, systems for

formalizing digital wills, and mechanisms for storing authenticated data certified by notaries

should be utilized.

Additionally, the need to establish clear regulations in national legislation defining the

legal status of crypto assets within inheritance law was substantiated. It is necessary to develop

procedures for their valuation and management. Furthermore, normative legal acts should be

prepared to clarify the legal procedures related to the inheritance of crypto assets by courts and

notarial offices.

Based on the analysis presented above, it has been determined that crypto assets must

be recognized as distinct objects within inheritance law, and the legal procedures for transferring

them to heirs must be firmly established. This, in turn, will create full opportunities for citizens

to exercise their rights to bequeath and inherit digital property.

DISCUSSION

The results of the conducted research demonstrate that the legal regulation of crypto

assets within the framework of inheritance law is a pressing issue. As a result of the rapid

development of modern information and communication technologies and the digital economy,

digital assets, particularly crypto assets, are increasingly playing a significant role in individuals’

property structures. Therefore, the regulation of such assets as distinct objects within inheritance

law has both scientific and practical importance.

According to the Resolution of the President of the Republic of Uzbekistan No. 3832

dated July 3, 2018, "On Measures to Develop the Digital Economy in the Republic of

Uzbekistan," crypto assets have been legally recognized as “digital financial assets created using

cryptographic methods and recorded in a distributed ledger in the form of digital units

1

.

Additionally, the National Agency for Project Management under the President of the Republic

of Uzbekistan has been designated as the regulatory div for crypto assets in Uzbekistan. The

agency has adopted a number of normative legal acts further clarifying the legal status of crypto

assets in the country.

Although certain achievements have been made in Uzbek legislation regarding the legal

status of digital assets and their recognition as objects of property rights, the existing provisions

of the Civil Code, while containing general rules on inheritance, do not account for the

technological and digital characteristics of crypto assets

2

.

1

Resolution of the President of the Republic of Uzbekistan No. 3832 dated July 3, 2018 "On Measures for the

Development of the Digital Economy in the Republic of Uzbekistan".

2

file:///C:/Users/USER/Downloads/KRIPTOAKTIVLARNI+HUQUQIY+JIHATDAN+TARTIBGA+SOLISH.pdf


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INTERNATIONAL JOURNAL OF ARTIFICIAL INTELLIGENCE

ISSN: 2692-5206, Impact Factor: 12,23

American Academic publishers, volume 05, issue 03,2025

Journal:

https://www.academicpublishers.org/journals/index.php/ijai

page 1036

International practice shows that advanced countries have developed clear and effective

approaches to regulating crypto assets as inheritable property. For instance, in the United States,

the Uniform Fiduciary Access to Digital Assets Act (UFADAA) has been adopted, which

provides a legal framework for fiduciaries and heirs to access digital assets. In Germany, digital

assets are included within the general framework of inheritance law, and their transfer through

inheritance is carried out in the same manner as traditional property. These practices may prove

beneficial for Uzbekistan and could be adapted to fit the national legal context.

During the discussion, it was revealed that the technological features of crypto assets,

which are based on confidentiality and security, distinguish them from traditional property

objects. In particular, private keys and passwords required for owning and managing crypto

assets are of critical importance to heirs. If the deceased person did not disclose or securely

transfer such information, heirs may be deprived of the ability to access and manage these assets.

This, in turn, leads to violations of the heirs’ property rights and potential economic losses.

Moreover, the development of procedures for drafting wills concerning crypto assets is

viewed as an essential issue. International practice demonstrates the use of digital wills to ensure

the transfer of crypto assets to heirs. Such mechanisms allow private keys and authentication

data to be securely stored and transferred to designated individuals as inheritance. In Uzbekistan,

however, such approaches have not yet been implemented in practice, resulting in an unclear and

complex legal framework for the inheritance of crypto assets.

Throughout the discussions, it was recommended to introduce specific regulatory

requirements for crypto assets, as well as to establish inheritance-related services for financial

institutions and crypto platforms. These measures would contribute to the protection of citizens’

digital property rights and ensure economic stability.

In conclusion, the regulation of crypto assets within the scope of inheritance law

represents a new and highly relevant direction for Uzbekistan’s legal system. It is necessary to

study international experience and develop clear mechanisms tailored to the national legislative

framework. This, in turn, will contribute to the development of the digital economy.

CONCLUSION

The conducted scientific and analytical research has revealed that the regulation of

crypto assets within the framework of inheritance law has not yet been fully developed in the

legal system of the Republic of Uzbekistan. Due to the rapid development of the digital economy

and blockchain technologies, crypto assets are increasingly occupying an important place in the

property rights of citizens. Nevertheless, there is still a lack of clarity and mechanisms in the

legislation regarding the procedure for their inheritance.

The main findings of the research are as follows:

1.

Although crypto assets are recognized as property objects under the current

legislation of the Republic of Uzbekistan, there is no clear regulation regarding their inheritance.

This situation leads to legal uncertainty and practical difficulties in exercising the rights of heirs.

2.

The unique technological characteristics of crypto assets, including ownership

based on private keys and confidential data, require special approaches in inheritance matters. If

such data are not preserved or properly formalized, heirs risk losing access to these assets.

Based on the above issues and analysis, the following proposals are suggested:

1.

Improvement of the legal framework: It is necessary to introduce specific

provisions into the Civil Code of the Republic of Uzbekistan regarding the inheritance of crypto

assets. These provisions should define the status of crypto assets within the inheritance process,

the procedure for exercising ownership, and mechanisms for protecting the rights of heirs.


background image

INTERNATIONAL JOURNAL OF ARTIFICIAL INTELLIGENCE

ISSN: 2692-5206, Impact Factor: 12,23

American Academic publishers, volume 05, issue 03,2025

Journal:

https://www.academicpublishers.org/journals/index.php/ijai

page 1037

2.

Introduction of a digital will institution: In order to ensure the inheritance of

digital assets, including crypto assets, it is important to establish a procedure for formalizing

digital wills. This will ensure the secure transfer of private keys and other essential information

from the testator to the heir.

3.

Development of notarial and judicial practices: Clear procedures and guidelines

should be developed for notaries and judicial bodies regarding the inheritance of crypto assets.

This will promote transparency in practice and provide reliable protection of citizens’ property

rights.

4.

Implementation of technological and security solutions: It is important to adhere

to security and confidentiality requirements during the inheritance of crypto assets. Therefore,

the development of platforms and services that ensure the secure storage and transfer of private

keys to heirs is necessary.

5.

Increasing public legal awareness: It is advisable to implement awareness and

training programs to enhance public knowledge about crypto assets and their role in inheritance

law. This will enable citizens to manage their assets legally and securely.

In conclusion, ensuring clear and effective legal regulation of crypto assets within the

framework of inheritance law in Uzbekistan is one of the key factors for legal stability in the

field of digital economy and property rights.

LIST OF REFERENCES:

1. Decree of the President of the Republic of Uzbekistan dated July 3, 2018, No. 3832 "On

Measures for the Development of the Digital Economy in the Republic of Uzbekistan."

2. Private International Law: Textbook / Team of Authors // Doctor of Law, Associate

Professor.

3. International Private Law (Current Legal Acts). Moscow: Institute of International Law and

Economics. Publishing House "Triada Ltd". 1997. pp. 45-46.

4. Abdikhakimov, I. (2022). Cyber Crimes in the Digital Economy. Elita.uz Electronic

Scientific Journal, 1(1), pp.1-5.

5. Bobur, M. (2021). Problems of Legislative Regulation of the Withdrawal of Land Plots for

State and Public Needs in the Republic of Uzbekistan. Jurist Bulletin, 2(1), pp. 86-97.

6. file:///C:/Users/USER/Downloads/KRIPTOAKTIVLARNI+HUQUQIY+JIHATDAN+TAR

TIBGA+SOLISH.pdf

7. Eshonkulov, J. (2025). The Role of Smart Contracts in Civil Law and Issues of Legal

Regulation. Uzbek Journal of Law and Digital Policy, 3(1), pp. 104–111.

https://doi.org/10.59022/ujldp.294

8. Eshonkulov, J. (2024). Legal Foundations for the Application of Artificial Intelligence

Technologies in the Sports Industry. American Journal of Education and Evaluation Studies,

1(7), pp. 240-247.

https://semantjournals.org/index.php/AJEES/article/view/320/287

References

Decree of the President of the Republic of Uzbekistan dated July 3, 2018, No. 3832 "On Measures for the Development of the Digital Economy in the Republic of Uzbekistan."

Private International Law: Textbook / Team of Authors // Doctor of Law, Associate Professor.

International Private Law (Current Legal Acts). Moscow: Institute of International Law and Economics. Publishing House "Triada Ltd". 1997. pp. 45-46.

Abdikhakimov, I. (2022). Cyber Crimes in the Digital Economy. Elita.uz Electronic Scientific Journal, 1(1), pp.1-5.

Bobur, M. (2021). Problems of Legislative Regulation of the Withdrawal of Land Plots for State and Public Needs in the Republic of Uzbekistan. Jurist Bulletin, 2(1), pp. 86-97.

file:///C:/Users/USER/Downloads/KRIPTOAKTIVLARNI+HUQUQIY+JIHATDAN+TARTIBGA+SOLISH.pdf

Eshonkulov, J. (2025). The Role of Smart Contracts in Civil Law and Issues of Legal Regulation. Uzbek Journal of Law and Digital Policy, 3(1), pp. 104–111. https://doi.org/10.59022/ujldp.294

Eshonkulov, J. (2024). Legal Foundations for the Application of Artificial Intelligence Technologies in the Sports Industry. American Journal of Education and Evaluation Studies, 1(7), pp. 240-247. https://semantjournals.org/index.php/AJEES/article/view/320/287