Planejamento patrimonial familiar: limites e possibilidades perante o direito tributário

Abstract

This article aims to analyze and understand the limits and possibilities of family patrimonial planning before the national tax system. In this context, the tax burden and the possibilities of tax planning in Brazil are analyzed to understand the legal limits of tax avoidance, tax evasion, and tax elusion. Therefore, potential threats are presented along with ways of protecting family assets by reducing the tax burden or tax economy. It points to the execution of family patrimonial planning through the family holding company, the donation in life, the investment funds, and the private pension plan. This research uses the hypothetical-deductive and systematic methods and, as auxiliary methods, the theoretical and the bibliographic, to demonstrate the alternatives conferred by the family tax patrimonial planning.