{"id":8000,"date":"2026-01-09T10:11:36","date_gmt":"2026-01-09T10:11:36","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?post_type=insight&#038;p=8000"},"modified":"2026-01-12T10:00:47","modified_gmt":"2026-01-12T10:00:47","slug":"de-effecten-van-cryptocurrency-op-testamenten-estate-planning-en-successierechten","status":"publish","type":"insight","link":"https:\/\/rfblegal.co.uk\/nl\/inzichten\/de-effecten-van-cryptocurrency-op-testamenten-estate-planning-en-successierechten\/","title":{"rendered":"De effecten van cryptocurrency op testamenten, vermogensplanning en successierechten\u00a0"},"content":{"rendered":"<p>We hebben een lange weg afgelegd sinds de 7e eeuw, toen in China de eerste bankbiljetten werden gebruikt. Vandaag de dag spelen digitale activa zoals cryptocurrency een steeds belangrijkere rol in moderne financi\u00ebn en estate planning. Cryptocurrency wordt niet alleen gebruikt voor investeringen, maar ook voor betalingen. Wereldwijd bestaan er nu meer dan tweeduizend verschillende cryptocurrencies, waarvan Bitcoin, Ethereum, Dogecoin en Solana de bekendste zijn.&nbsp;<\/p>\n\n\n\n<p>Het is nu mogelijk om goederen en diensten te kopen met cryptocurrency. Betaalmethoden zijn onder andere directe betalingen via een digitale portemonnee, cryptocurrency debit\/creditcards en cadeaukaarten. Hun populariteit blijft toenemen naarmate ze steeds meer geaccepteerd worden.&nbsp;<\/p>\n\n\n\n<p>Als<strong>&nbsp;<\/strong>Als gevolg hiervan maken cryptocurrencies en andere crypto-activa in toenemende mate deel uit van de nalatenschap van veel particulieren, en zullen daarom onderworpen zijn aan successierechten. Het is mogelijk dat de locatie (ook situs genoemd) van activa moet worden bepaald om vast te stellen of successierechten in het VK van toepassing zijn op cryptocurrencies die eigendom zijn van particulieren die niet langdurig ingezetenen van het VK zijn en trusts die niet in het VK wonen.&nbsp;&nbsp;<\/p>\n\n\n\n<p>De vraag was of digitale activa, zoals cryptocurrencies, konden worden beschouwd als eigendom, aangezien ze niet netjes passen binnen de bestaande categorie\u00ebn van persoonlijk eigendom of vorderingen. Dit is opgelost door de invoering van de&nbsp;<a href=\"https:\/\/www.legislation.gov.uk\/ukpga\/2025\/29\" target=\"_blank\" rel=\"noreferrer noopener\">Wet op eigendom (digitale activa enz.) 2025<\/a>&nbsp;op 2 december 2025, die bepaalt dat persoonlijke eigendomsrechten van toepassing zijn op deze derde categorie van goederen. Het is dus duidelijk dat ze kunnen worden verdeeld volgens de voorwaarden van een testament en kunnen worden gebruikt door advocaten.&nbsp;<\/p>\n\n\n\n<p>Tijdens de estate planning, het opstellen van testamenten en het opstellen van duurzame volmachten moet er goed over worden nagedacht of Crypto-activa op de juiste manier worden behandeld. Het is goed mogelijk dat er specifieke instructies in een duurzame volmacht staan om met crypto-activa om te gaan.&nbsp;<\/p>\n\n\n\n<p>In tegenstelling tot bankbiljetten of andere waardevolle voorwerpen zoals goud of zilver, worden cryptocurrencies opgeslagen met behulp van een virtuele portemonnee, die alleen de digitale sleutels bevat, zoals een wachtwoord en herstelzin voor veilige toegang, terwijl de valuta in een grootboek op de blockchain, een gedecentraliseerde digitale database, blijft staan.  Je moet de gegevens van je cryptocurrency-wallet ergens veilig bewaren en je executeurs en advocaten laten weten waar ze de informatie kunnen vinden zodat ze er toegang toe hebben.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Als er geen goede planning en organisatie is, kunnen cryptocurrencies verloren gaan of ontoegankelijk worden na de dood. Als een persoon overlijdt of zijn capaciteiten verliest en de priv\u00e9sleutels van een cryptocurrency-portemonnee verloren gaan, dan is de cryptocurrency in wezen voor altijd verloren, aangezien de gedecentraliseerde blockchains zeer veilig zijn en een priv\u00e9sleutel niet kan worden hersteld.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Het bijhouden van een inventarislijst van uw digitale bezittingen, samen met de belangrijke informatie zoals het type digitaal bezit, de hoeveelheid, het type portemonnee en de opslaglocatie, zou een zeer nuttig hulpmiddel zijn voor een goede administratie van uw nalatenschap, evenals alle gebruikersnamen voor online accounts en specifieke instructies over hoe toegang te krijgen tot de priv\u00e9sleutel van de portemonnee.&nbsp;<\/p>\n\n\n\n<p>Belangrijke informatie met betrekking tot je digitale bezittingen kun je beter niet opnemen in testamenten of codicillen, omdat deze uiteindelijk openbare documenten worden. Een verzegelde brief met wensen of een vertrouwelijke brief gericht aan uw executeurs kunt u bij uw testament bewaren, zodat u weet dat zij toegang zullen hebben tot de digitale bezittingen en deze kunnen beheren. Specifieke toestemming voor het tonen van dergelijke brieven aan gevolmachtigden van een Lasting Power of Attorney kan worden gegeven in de Lasting Power of Attorney.&nbsp;<\/p>\n\n\n\n<p>Als u hulp nodig heeft om ervoor te zorgen dat uw digitale vermogen behouden blijft, ten voordele van u kan worden gebruikt als u uw vermogen verliest en na uw overlijden kan worden verdeeld onder de door u gekozen begunstigden, aarzel dan niet om contact op te nemen met onze afdeling Private Client:&nbsp;<a href=\"mailto:privateclient@rfblegal.co.uk\" target=\"_blank\" rel=\"noreferrer noopener\">privateclient@rfblegal.co.uk<\/a>.<\/p>","protected":false},"author":12,"featured_media":8001,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[22],"tags":[],"class_list":["post-8000","insight","type-insight","status-publish","format-standard","has-post-thumbnail","hentry","category-wills-probate"],"acf":[],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The\u00a0Effects\u00a0of\u00a0Cryptocurrency\u00a0on\u00a0Wills, Estate\u00a0Planning\u00a0and Inheritance Tax\u00a0 - RFB Legal<\/title>\n<meta name=\"description\" content=\"Digital assets like cryptocurrency now form part of many estates. 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