Holding: a heritage and successory planning

Abstract

The complexity of the relationship of companies with civil, tax and commercial regularization, without the scope of the Brazilian legal system of the search, in the business environment, of solutions to adapt the different business scenarios and specificities of each company. Within this environment, specialized entities for the protection of the enterprise's assets, among other financial solutions, stand out for their importance. These entities are called patrimonies of Holdings, which will guide and provide the best destination for entrepreneurs and their ventures in a patrimonial way and, consequently, of constant, reliable, legal and tax maintenance, without interfering with the continuity of the business and its ventures. guarantee the full realization of the rights of their heirs. The importance of the holding company in the Brazilian legal system is questioned, in which a historical analysis of the advance of holding companies was specialized, especially in estate and succession planning. The methodology developed is qualitative and the method of approach is deductive, based on bibliographic research on the subject. The observed results differ in that they follow a consolidated structure, it is possible to adapt the holdings in different legal parts and procedures in their combinations in both parts, both for the organizers and for the parties, position for the sets.