Kripto Varlıkların Hukuki Statüsü ve Miras Hukuku Bağlamında Değerlendirilmesi

Abstract

In this thesis, the legal status of crypto-assets under Turkish private law and their consequences within the context of inheritance law are examined. The main problem of the study is that crypto-assets are not subject to an explicit regulation in the current legal system, and that therefore, their legal nature remains uncertain. The fact that crypto-assets lack corporeality, are not tied to a central authority, and can only be controlled through cryptographic keys makes it difficult to place these assets into existing legal categories. In the first part of the study, the technical infrastructure of crypto-assets is addressed. In this context, the functioning of distributed ledger and blockchain technologies, and fundamental concepts such as decentralization, consensus, and immutability, are explained; furthermore, types of crypto-assets such as coins, tokens, and NFTs, along with the wallet systems related to their custody and transfer, are examined. In the second part, the status of crypto-assets under Turkish law is evaluated. In the examination conducted in terms of property law, although it is accepted that crypto-assets possess economic value and that dominion can be exercised over them, it is concluded that they cannot be characterized as things due to their lack of corporeality. For this reason, it has been demonstrated that provisions of rights in rem, such as ownership and possession, cannot be directly applied. Furthermore, whether crypto-assets can be accepted as currency or capital market instruments has been discussed, and in line with the regulations in the legislation, it has been stated that they are not currency, that their qualification as capital market instruments is not yet possible, and that accordingly, crypto-assets are in the nature of intangible assets. In the third part, an evaluation of crypto-assets under inheritance law is conducted. Whether crypto-assets can be included in the estate as patrimonial value and how their transmission to the heirs will occur are addressed, especially within the framework of the control of the private key and wallet types. In this context, the thesis demonstrates that crypto-assets cannot be directly included into classical categories within the current legal system, but that the majority of crypto-assets should be evaluated as patrimonial elements bearing economic value; that crypto-assets bearing economic value, on the other hand, can be included in the estate as a patrimonial value, but that there is a necessity for a regulation to be made in the legislation regarding this matter; and furthermore, that the inclusion of crypto-assets in the estate will give rise to various problems in terms of transmission.