Holding Familiar como ferramenta eficaz do planejamento sucessório

Abstract

The main objective of the present study is to present the advantages resulting from the formation of a holding with the scope of family enterprises in order to preserve the heritage and ensuring the continuous the business activity through the succession planning. In the Brazilian landscape is not unusual to observe big corporations thrive during the management of their founding partner, however if this charter member pass away, without advance succession planning, may result in loss of the asset. An interesting aspect must be guided, it’s about the succession planning which is the anticipation of a legitimate fulfilled life of the patriarch/matriarch, ensuring every necessary heir their respective portion. This practice have been gaining more space in the Brazilian scenery, been a protection, to avoid unnecessary discussions between the heirs about the assets split, administrative control of the company and avoiding the slowness of the inventory because of this high costs, because this acts can ruin the exercise of business activity.