Family holding the advantages of a successory planning

Abstract

Building and maintaining a heritage for the next generations is not an easy task. To protect assets and facilitate succession planning, an alternative to propose at the time of succession is the business model not well known in Brazilian law called a family holding company. The present work aims to verify the possibility of using the family holding company in Brazilian inheritance law, identifying its advantages of use. The theme is justified by the fact that, in addition to the patrimonial organization, the holding company can be useful to save on taxes. Taxation on top of this business model is different from other companies. The research is carried out within the scope of exploratory research, topics addressed through bibliographic and documentary processes, through books and scientific articles, as well as the deductive method. As a result, it can be seen that, as a way of alleviating possible conflicts arising from the succession process between the heirs, and appointing the manager of the family business, whether a family member or a third party, in order to maintain financial health and even survival itself of the company over the generations, the family holding shows itself as an ideal and efficient mechanism. It is concluded that with the opening of the succession and the family holding contribute to the process of inventory being done in an accessible and fast way, with the purpose of transmitting the shares to the heirs with the death of the “de cujus”, which are recorded in usufructs.