Digital Inheritance and Corporate Law: The New Invisible Asset

The asset that no longer fits in safes

Technological transformation has radically expanded the concept of wealth within corporate and family contexts. If tangible assets — real estate, vehicles, and financial investments — once dominated estate planning, today digital assets such as cryptocurrencies, tokens, e-commerce accounts, and social media profiles define a new frontier.

The so-called digital inheritance is now a tangible legal and economic challenge for both families and companies. In the corporate world, businesses must manage the destiny of data, online stores, and digital content after an owner’s death. The absence of specific regulation generates legal uncertainty, disputes among heirs, and operational disruptions.

This article analyzes the Brazilian legal framework of digital inheritance, focusing on corporate implications, judicial precedents, legislative initiatives, and preventive governance strategies.

Law in Transformation: from traditional inheritance to digital succession

Traditional inheritance law, designed for tangible property, now faces the limits of the digital economy. The 1988 Federal Constitution guarantees inheritance as a fundamental right, yet could not foresee the existence of digital property.

As personal data, virtual currencies, and digital domains gained value, the law’s silence became problematic. Scholars now classify these assets into three main groups: patrimonial digital assets (cryptocurrencies, NFTs, monetized domains), existential digital assets (memories, photos, messages), and hybrid assets (YouTube channels, influencers’ accounts).

This plurality demands a new legal approach to succession, balancing privacy protection and the continuity of digital economic activities.

The power of Big Techs and their influence on digital succession

Major technology companies — Google, Meta, Amazon, TikTok — hold immense data power and impose opaque terms of service. When an account holder dies, heirs often face insurmountable barriers to access information and assets.

The documentary The Social Dilemma exposes how our data became the most valuable commodity of the century. Under the Civil Code’s Article 422, good faith requires transparency in contracts, compelling digital platforms to enable the transfer or deletion of accounts after death. Yet this principle is often ignored, generating complex litigation and corporate disputes.

Judicial precedent: the digital estate as a new paradigm

The Superior Court of Justice (STJ) has acknowledged the legitimacy of a digital executor to access the deceased’s accounts, provided privacy and intimacy are respected.

Only assets with economic value may integrate the estate; private communications remain protected unless expressly authorized in a will or by judicial order.

This marks a crucial step toward legal certainty in digital succession and strengthens protection for family-run businesses that rely on online operations and monetized platforms.

Legislative landscape: progress and pending challenges

Multiple bills on digital inheritance are under discussion in Brazil:PL 4.099/2012 (including digital accounts in the Civil Code), PL 6.468/2019 (regulating data transmission), PL 5.820/2019 (allowing digital wills by video), and PL 1.144/2021 (addressing deceased users’ profiles).

The 2024 Draft Civil Code represents progress by incorporating digital assets as part of the estate (Art. 1.791-A) and protecting private messages (Art. 1.791-B). However, further steps are needed in digital education and preventive succession planning.

Corporate impact: governance and business continuity

Digital inheritance is a matter of corporate governance. Many businesses depend on digital accounts controlled personally by founders. Without a digital estate plan, access to social media profiles, cloud repositories, or online stores can be lost — sometimes permanently.

Recommended measures include maintaining a secure digital inventory, adding specific clauses in corporate agreements, and adopting internal data governance policies defining access protocols. These actions preserve not only the company’s value but also its reputation and client trust.

E-commerce and the new face of corporate assets

Brazil’s e-commerce sector, according to ABComm, grows steadily and now drives billions in annual revenue. Digital stores, marketplaces, and online accounts constitute new corporate patrimony that requires formal succession planning.

Digital estate planning has become a management necessity. It safeguards revenue continuity, brand integrity, and customer relationships, ensuring long-term business stability.

The future of inheritance is digital and preventive

Brazilian inheritance law is evolving. Data, passwords, profiles, and cryptocurrencies now carry equivalent value to traditional assets.

For companies, including digital assets in estate planning is no longer optional — it is a legal imperative. Preventive legal counsel ensures compliance, security, and continuity in the digital era.

The future of digital inheritance is, above all, a commitment to continuity, privacy, and human dignity in an increasingly connected world.