This paper explores the phenomenon of near-death experiences (NDEs) from a phenomenological viewpoint, contesting the objectification of an NDE’s intentional content while acknowledging two of its characteristics: the exclusivity of the experience and the subject’s self-transformation. Through these two features, a discussion follows on the epistemological and ontological arguments advanced by those endorsing an objectivist interpretation of the phenomenon, whether materialist or spiritualist. The last part of the essay lays the groundwork for developing an ontology designed to provide an appropriate philosophical signification for NDEs.