Holding como Ferramenta de Organização Empresarial no Agronegócio

Abstract

When referring to family rural properties, the vast majority suffer with succession problems due to several factors, mainly because the properties have high-value assets. Future complications arising from this type of business can be minimized by setting up a holding company. Therefore, the present work aims to describe the advantages of a holding company for Brazilian agribusiness companies. To this end, the history of the emergence of holding companies and the types and advantages of family holdings are presented. The research method adopted was exploratory, carried out through analysis of documents, such as articles and books that studied companies of this nature. The results show that through a holding company the individual and their property become a legal entity, meaning that the process of transferring assets can be done during the owner's lifetime, avoiding inventory problems and saving money on taxes. It is concluded that a holding company offers legal mechanisms to avoid possible succession problems between family members, and based on tax planning, it presents itself as a good advantage to minimize tax burden.