Digital Asset Estate Planning

Secure Key Inheritance Planning

We advise on structures for the secure disclosure of private keys and seed phrases to executors and heirs, including multi-signature wallet arrangements, cold storage documentation protocols, and custodial transfer services.

Trust Structures for Digital Assets

Offshore trusts can hold digital assets through licensed custodians or through a corporate trustee holding a digital wallet. The trust deed should expressly provide for the management and distribution of digital assets on the death or incapacity of the settlor.

Tax Treatment of Crypto Inheritances

The tax treatment of inherited cryptocurrency varies by jurisdiction. In many countries, the acquisition cost of inherited crypto is stepped up to market value at the date of death, eliminating unrealised gains accumulated during the deceased's lifetime.

DeFi and NFT Planning

We advise on estate planning for holders of decentralised finance (DeFi) positions, non-fungible tokens (NFTs), and other digital assets, including valuations for estate tax purposes and strategies for liquidating or transferring illiquid positions.