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).
