It is not officially possible to transfer a Steam account.
User LetMeHaveYourSkin's father passed away, who used Steam and collected a collection of games. He wanted to inherit it:
«I have a Steam account since 2006, as my father was also an avid gamer. He passed away unexpectedly this year. Are there any ideas on how I can transfer all his games to my account, rather than just using family sharing?»
Besides me, no one plays computer games, and his wife doesn't want to give me the computer. Are there any tips/recommendations/tricks?».
Community members expressed their condolences and warned not to write to Steam support — they will simply block the father's account: «The best thing you can do is keep his username and password and use his account».
The fact is that according to Valve's rules, Steam accounts are not transferable:
«Steam Support cannot grant another person access to an account or merge its contents with another account».
