HOLDING FAMILIAR COMO MECANISMO DE PLANEJAMENTO SUCESSÓRIO

Abstract

The purpose of this paper is to verify the basic concepts of Family Holding and its possible application as a succession planning tool. This is a bibliographical and documental research, in a literature review format, involving Business, Civil and Tax Law. Thus, although this interdisciplinarity is evident, it only helps to foster discussions about the practical consequences of the creation of a holding in the family environment. Based on the research and the use of the deductive method, the results were based on the pertinent legislation and studies on the proposed theme. In this sense, throughout the study it became clear that the Family Holding presented itself as an important tool, as a mechanism of patrimonial shielding and succession planning, with the possibility of including clauses that can settle possible conflicts, considering that it can be done in life, besides contributing to the reduction of the tax burden, if done in a correct manner. Thus, within the particularities of each case, if done with prudence and with a refined technique, it is incontrovertible the benefits that can contribute in the business, succession and tax areas, with the scope of preserving family assets