Family holding

a programmed succession alternative

Abstract

The study of family holding as a form of programmed succession arises in order to analyze the benefits that this corporate structure can offer as a solution to the patrimonial demands. The general objective of this study is to analyze the benefits from the constitution of a holding company for family succession. As well as the specific objectives, which are: (a) to identify the relevance and function of a family holding within the scope of estate, succession and tax planning; (b) verify the best legal framework through the family holding as a property protection and (c) list the advantages and disadvantages of a family holding for the estate succession. The methodological proposal addressed will be the deductive reasoning method, which was based on bibliographic research with the purpose of assisting in the search and deepening of knowledge on the subject. Thus, revisions were made with the most current literature on the subject, so that there is a better understanding of the constitution of a family holding. Holding is a tool of corporate organization, can be used in the context of equity, however, is still little used today, either due to ignorance or fear of the parties in relation to the holding itself.