Abstract

Trading in cryptocurrencies is becoming ever more popular in modern society. Regrettably, the development of this institution is not followed by appropriate actions of the Polish legislator, and thus in practice troublesome legal situations arise.

It is no different in the area of inheritance law, the regulations of which in the Civil Code are completely unsuitable for modern assets, i.e. cryptocurrency.

Basing on two main civil law approaches to cryptocurrencies presented in the Polish doctrine, the article discusses inheritance law regulations which may be applied to cryptocurrencies and their consequences. Further on, a civil law approach to cryptocurrencies has been proposed, which in the author’s opinion eliminates the defects of the hitherto debates in this respect.