The article addresses pressing issues relevant to modern law enforcement practices related to the provisional seizure and attachment of crypto-assets in criminal proceedings. The authors provide compelling arguments showing that the appeal of contemporary virtual digital technologies has prompted a rapid response from Ukraine’s financial market to innovative developments. This hasnot only facilitated their active integration into financial life but has also positioned Ukraine fifth in the global ranking of cryptocurrency usage. Based on the generalisation of law enforcement practices, the authors note that although virtual assets have become a powerful driver of financial innovation, the State faces significant security challenges and clear threats that require both reflection and legislative response. The article thus highlights the challenges faced by law enforcement agencies and courts related to incorporating virtual assets into the mechanism of criminal procedural evidence.

The authors draw attention to the terminological challenges accompanying the formation of a new legal discourse: terms that were previously considered established are now being reconsidered, and the terminological framework remains in a formative stage. This particularly applies to concepts such as “asset,” “digital asset,” “virtual asset,” “cryptocurrency,” and “crypto-asset.” The central focus of the study is the legal challenges involved in the provisional seizure and attachment of cryptoassets within the framework of criminal proceedings. The authors emphasise three key issues in law enforcement practice: identifying the owner of the crypto-asset; determining the procedural order for its seizure and attachment; and defining the possibility of applying confiscation of crypto-assets either as a form of punishment or as a measure of ensuring a civil claim in the criminal proceedings.

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