Legal Aspects of the Formation of the Bankruptcy Estate in the Context of Digitalization

<jats:p>In this article, the author examines the impact of digitalization on the composition and structure of assets included in bankruptcy estates. The author concludes that regulatory uncertainty is the main barrier to including digital assets in bankruptcy estates. At the same time, the development of judicial practice and the adaptation of legislation are gradually opening up opportunities for including digital assets in bankruptcy estates, which not only impacts the effectiveness of satisfying creditors’ claims but also fosters new approaches to understanding property in civil transactions.</jats:p>