Like any other asset, cryptocurrencies are part of the estate. At the same time, they raise special questions in the event of inheritance — tax, technical and liability law. If the testator did not fully declare profits from crypto transactions during his lifetime, the consequences often no longer affect him, but the heirs.

Heirs are not only legal successors in the sense of civil law, but also in tax terms. Anyone who recognizes that a tax return submitted by the testator is incorrect or incomplete and that this has led to a tax reduction must report and correct this immediately. This adjustment requirement results from Section 153 (1) AO and quickly becomes relevant in the event of crypto admissions, for example when extensive, unexplained trades become visible in the wallet.

If the heirs do not comply with the adjustment obligation, their own omission may develop into independent tax evasion in accordance with Section 370 AO — with all criminal consequences. The act of the testator and the conduct of the heirs according to knowledge are considered separately. Important: In the event of evasion, the fixing period may be extended to ten years, so that the tax office can fall back significantly further into the past.

Parallel to the income tax dimension, there is the question of inheritance tax. Crypto assets must be reported as other assets and valued at the common value on the day of death. In the case of volatile coins in particular, this can lead to significant discrepancies between the date of death and the time of delivery — documenting a reliable exchange rate is therefore a central element of estate settlement.