Holding familiar como forma de planejamento sucessório: controle de custos na sucessão

Abstract

This article addresses family holdings as a form of succession planning that focuses on reducing costs and increasing the efficiency of asset transfer. With the increasing complexity seen in family relationships, changes in relevant legislation and an increase in the tax burden, the imminent search for the use of legal mechanisms that protect businesses and assets becomes evident. Thus, family holdings appear to be a viable and appreciated mechanism for controlling assets in a structured and economical manner, avoiding conflicts between heirs, reducing tax costs and avoiding delays in succession lawsuits. The methodology used is based on a bibliographic and case law analysis, using specialized doctrines, specific texts, scientific articles and decisions that deal with succession planning and family holdings. The analysis performed shows how this system can be used to avoid family conflicts, save time and money and bring more legal security to families. Therefore, the study carried out on the subject aims to explain the importance of succession planning through the family holding company, which provides greater savings in succession time and less bureaucracy.