Holding familiar como ferramenta para o planejamento sucessório

Abstract

The present article aims to analyze the benefits inherent to the constitution of a holding company for the management of the family patrimony, especially regarding the tax aspects and the succession plan. Nowadays it is common to come across families whose relationship between members has been destroyed due to disagreements and fights during the process of inventory and sharing of the assets left by the de cujus. These conflicts could be easily avoided, at least in theory, by the succession planning of the patriarch / matriarch still in life, through the establishment of a family holding company. Furthermore, the establishment of the family holding company, if carried out by trained professionals, can reduce the tax burden on family wealth. To elaborate and base this article, were used exploratory research (initial research to gather information on the topic), bibliographic (consultations of existing sources on the topic) and quantitative (use of statistical tables).