Simon Goldring, a partner at McDermott Will & Emery, UK, wrote this week to discuss the function of cryptocurrencies as a legacy. He pointed out that at least in the UK, inheriting digital currency is subject to taxation. This means that if your relatives get a digital currency from you as part of the estate, they will be responsible for the value of the digital currency in the form of a tax return. He also said: "It is important to take precautions to prevent your digital currency from being accessed when it is most needed, including provisions related to digital currency, to ensure certainty on the issue of heritage. The best strategy is risk mitigation. And the owner of the digital currency is now taking action to ensure that its digital currency is inherited by its beneficiaries."