Crypto inheritance planning: preparing the inventory, rights and access
Published 31/07/2025 · Updated 08/09/2026 · Houssen Issouf Aly, French chartered accountant
Crypto-assets · Companies · Directors
Practical guidance for companies and directors. Revised on 7 September 2026.
Separate ownership from technical access
Someone may operate a wallet without owning all its assets. An heir may have rights without immediate access. Planning therefore needs two workstreams: establishing rights and arranging access consistent with them.
A director may also be the only person familiar with company accounts. Company crypto-assets do not automatically become personal estate assets when their administrator dies. Distinguish company shares, company assets and representatives’ authority.
Prepare an inventory without exposing secrets
List accounts, wallets, networks and positions. Identify owner, provider, history source, contractual evidence and contacts. Review it when arrangements change.
- Holder identity and personal or business ownership.
- Accounts and addresses needed to trace movements.
- Loans, collateral, committed positions and obligations.
- Acquisition history and valuation evidence.
- Document locations and access procedures.
- Notary, accounting firm and provider contacts.
Do not include private keys or recovery phrases in the working list shared with advisers. Secret custody and transmission need a separate arrangement. The authorised people must be able to understand the procedure when required.
Connect wishes with legal requirements
Service Public describes valid wills and French forced-heirship constraints. A digital note or technical instruction does not automatically replace a valid will. A notary connects wishes with family circumstances and assets.
Do not assume usufruct or quasi-usufruct is suitable for every crypto-asset. Rights, use, restitution and tax consequences need individual review; a technical label is insufficient.
Prepare the estate process
The official bereavement guidance explains situation-dependent steps. Give the professional handling the estate information to locate accounts and establish the assets. Determine deadlines and requirements for the actual circumstances, particularly across countries.
Ask providers for their official procedures. Do not move assets between relatives merely because one person has access. Preserve history and establish who is authorised to act.
Valuation, earlier gifts and potential liabilities require evidence and estate-specific analysis. An app balance does not settle them.
Check business continuity
Fictional example: a director has one personal platform account and administers two company wallets. The inventory separates them. The company’s continuity procedure addresses records and authority; the notary separately considers personal assets and company shares.
A limited exercise can confirm that designated people locate contacts and documents without revealing secrets or moving assets. Review the process after staffing or provider changes.
Start with a clear file
Prepare an ownership inventory and unresolved questions. The accounting firm can help reconstruct histories and accounting data; the notary and other advisers address transmission within their respective roles.
Should a recovery phrase be emailed?
The initial file should explain the arrangement without disclosing fund-control secrets.
What about lifetime gifts?
Read the gifts guide, director privacy guide and wallet responsibilities guide.