Özet:

Cryptocurrencies, as a type of crypto assets, are virtual currencies that produced as an open source code, distributed and protected with encryption technology. The use of cryptocurrency arising together with developments in the digital world, becomes widespread in our country as well as the whole world. Especially advertisements regarding obtaining high profits, increase the attention to cryptocurrencies and more people obtain cryptocurrency every passing day. However, due to the fact that there is not a comprehensive regulation in Turkish law related to cryptocurrencies, having cryptocurrencies in the assets of a person in case of that person’s death, brings various legal issues into the agenda in terms of law of inheritance. Regarding issues that can arise in terms of inheritance law about cryptocurrencies in practicing within the scope of this study, it is aimed to answer especially thefollowing questions: How should cryptocurrencies be identified in a legal perspective, and what does this identification mean in terms of transferring cryptocurrencies by inheritance? How does a legator ensure transferring cryptocurrencies to heredes? How does abatement request be performed, under which conditions and against whom in case that cryptocurrencies are subjected to inter vivos unsecured obtaining by a legator? How does the market value of cryptocurrencies be calculated in the determination of heritage value?

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