A HOLDING familiar como planejamento sucessório

Abstract

The present work looks forward to analyzing the process of the Brazilian family succession and the Holding Familiar institute, in order to explain the benefits and the reflections that come throughout this practice in the succession law since the institute aims to administrate and protect the assets of a family, whose the transmission occurs through the transfer of the assets the shares to the social capital at the company (Holding) before the open succession, as a plan to the family succession, to transfer the assets in an automatic way to the successors when entering the moment of the succession, having thus bigger agility to share the material assets and economic assets, both tax and costs related to the succession process. Using the studies as a basis to refer to this theme, demonstrates how to benefit and safety can become the family in the process of the transition assets when it utilizes the succession plan throughout the Holding Familiar Institute.