The present study, adopting a descriptive–analytical and comparative approach, examines conflicts of laws in the inheritance of digital assets, with a focus on assets stored in cloud-based environments and foreign digital platforms, particularly those of the United States of America. In terms of purpose, the research is fundamental, and in terms of nature, it is analytical–comparative. The method of data collection is library-based, and the data have been gathered through the study of legal documents, domestic and foreign regulations, judicial decisions, legal doctrine, and authoritative scholarly articles. The findings of the research indicate that in Iranian law, the principle of compulsory transfer of the estate, as a mandatory rule, encompasses all property of the deceased, whether tangible or intangible, and digital assets, in view of their customary pecuniary value, rational usability, and capability of exclusive attribution, are also considered part of the estate. Nevertheless, the absence of specific regulations concerning digital estates, together with the technological nature of these assets and their dependence on access instruments, has posed serious challenges to the effective realization of heirs’ rights. By contrast, in the legal system of the United States, the precedence of privacy protection and contractual terms governing digital services over traditional rules of inheritance leads to the restriction of the principle of compulsory transfer and renders heirs’ access contingent upon the prior consent of the deceased or a judicial decision. Furthermore, financial and technological sanctions have confronted the practical realization of Iranian heirs’ rights with additional obstacles. The results of the study demonstrate that the conflict between the personal law of the deceased in Iranian law and the law of the place where digital infrastructures are located in United States law results in the weakening of legal certainty and distributive justice in inheritance within the digital sphere, thereby underscoring the necessity of enacting a specific legal framework for digital inheritance, granting formal recognition to digital wills, and pursuing international legal coordination.