The inventory

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The inventory is the digital-asset wealth statement of Chapter VII, extended for the succession case. For each position it should record the asset, the chain, the quantity, the wallet address or the custodian and account number, and the acquisition date and cost. It should record the form of custody (hardware wallet, software wallet, multisignature arrangement, custodian). It should record the location of each key share or seed phrase and the person or persons who know how to use them. It should also record positions that are not obvious: tokens locked in staking or vesting contracts, liquidity-pool positions, NFTs, domain names, exchange accounts with balances, and claims against insolvent platforms. The inventory is kept in a place the executor can reach, which is a different place from the keys.

A point that is often missed is that the inventory itself is sensitive. A list of wallet addresses with balances is a map for a thief. A list of key locations is the key. The inventory should therefore identify the assets and the custodial arrangements without reproducing the keys. The keys should be transmissible through a separate channel that the inventory describes without disclosing.

For general information only. This article does not constitute legal or tax advice, does not replace advice on an individual case and creates no lawyer-client relationship. It reflects the legal position as of October 2026.

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Dr Alexander Ressos, TEP

Of Counsel, KGP Legal LLC

I am Of Counsel with KGP Legal LLC in Singapore, where I work with a global client base of successful entrepreneurs and their families, independent asset managers, commodity trading houses and other commercial clients. I am a German and Swiss attorney-at-law, also admitted as a solicitor in England & Wales and in Hong Kong. I divide my time between Zug in Switzerland, Singapore and Hong Kong. Since 2017 I have advised international clients on more than 700 crypto and digital asset projects. I also have extensive experience in cross-border litigation and arbitration in Singapore, Hong Kong and other markets in South-East Asia and Greater China.

I operate across the key financial centres in South-East Asia, the Middle East and Switzerland, with a particular focus on asset protection, international tax and estate planning, as well as trusts, company administration and other fiduciary services. My philosophy is to serve as a trusted advisor working closely with my clients and to help them achieve their commercial objectives.

All Singapore law advice is provided through KGP Legal LLC, an established and duly licensed firm of Singapore advocates and solicitors.

KGP Legal LLC is a medium-sized law firm in Singapore that is capable of providing the full range of legal services and corporate administration work. Please contact me if you need any further information.

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SingaporeIQ is edited by Dr Alexander Ressos, an international business lawyer with more than 15 years of local experience in Singapore as a permanent resident, a Singapore registered foreign lawyer and managing partner of a Singapore foreign law practice. In addition to significant experience in cross-border investments and transactions, UHNWI private client work and sanctions/export controls, Dr Ressos has extensive experience in cross-border business and in crypto and digital-asset projects in Singapore, drawn from more than 700 projects since 2017.

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