Aspectos tributários na constituição da Holding familiar

Abstract

This present study, through the bibliographical methodology, aims to present the holding as a means of asset protection and tax and succession planning, in order to use it to reduce taxation in a lawful way and its continuation after the death of a family member. Furthermore, in a generic way, the classification of the holding company is exposed, as well as the corporate types pertinent to the formation of the family holding company, precisely the limited liability company and the corporation, and the tax burden pertinent to it. The objective of the work is to demonstrate the advantages of its institution both in the scope of the family patrimony and in the tax area, glimpsing the application of taxes and the way to reduce its costs, and that with the adequate planning the entrepreneurs will save financial resources.