After recently reading this, I wonder if the games I downloaded and currently own on Steam can be passed on to my son. Will Steam allow transfer of ownership of my account? If it is written in my last will and testament, will they accept it?
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Well, it's a bit more clear cut for games than music.
Games are software, software is always required to have valid license to be used. Using software in a breach of license is piracy. Steam EULA makes it very clear that you don't own the games:
Also according to EULA games nor account cannot be transferred to another person:
There comes interesting part. If you're living outside of European Union, the choice of law is WA, USA. So you're out of luck. However if you live in European Union, there is interesting part about choice of law:
Why is it interesting? There have been some countries, where it has been ruled that preventing re-sale or transfer of software licenses is violation of free market, thus the "non-transferable" clauses are invalid. And there have been rulings confirming it on EU level.