PLANEJAMENTO SUCESSÓRIO FAMILIAR: HOLDING PATRIMONIAL

Abstract

The objective of this study is to analyze succession planning from the perspective ofthe family holding company. Given the extensive legislative scenario in Brazil and the frequent delays in inventory processes, those with vast assets are looking for alternatives to guarantee the succession of their assets after death. In this context, the research proposes to investigate the effectiveness of succession planning, as well as its challenges and limitations within the civil and business legal framework. Therefore, the need to recognize the importance of private autonomy in the distribution of assets left by the deceased to their family members is highlighted, since succession planning aims to facilitate the sharing of hereditary assets in the event of the partner's death. Initially, the work conducts a brief analysis of inheritance law. Next, the exploration of the different corporate types available in the legal system for the creation of a family holding company. Finally, it addresses the problems faced when registering the payment of the property with the incidence of ITBI. Therefore, this study will follow a descriptive approach, using bibliographical research and data analysis as research methods.