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The Subject-Matter of Inheritance Trusts : Digital Assets

New types of assets continue to emerge as societry and technology develop. In the 21th century, we are living in an era virtual assets are actively traded. It has become the new normal for people to own virtual assets which are now also considered objects of succession. This article aims to answer one key question: Can virtual assets be trust property in will trusts or will substitute trusts? Both the Trust Act and the Capital Markets Act reamin silent on this issue, leaving it open to interpretation. This article argues that virtual assets can be considered trust property in will trusts and will substute trusts. It presents five grounds in support of this position. First, virtual assets are intangible in nature. Second, the rights to virtual assets can be classified as quasi-property right. Third, virtual assets meet all the conditions required to be trust property. Fourth, the duty of separation can be applied to virtual assets, and, finally, several developed jurisdictions, along with international trends, are also recognising the possibility virtual assets serving as trust property.