A holding familiar como instrumento de proteção patrimonial e planejamento sucessório e tributário

Abstract

Considering the current economic situation of the country, characterized by economic instability and high tax burden on the activities of individuals and companies, it is ex- tremely important to adopt legal mechanisms that provide more advantageous ways of preventing against uncertainties of the scenario imponderable. In view of the con- text, they are included as individuals within their respective family groups and as le- gal entities, corporations formed for the purpose of business, which are often admin- istered by these families. In this sense, in order to promote an effective patrimonial and social protection, to plan a success of the administration of this patrimony, as well as to enable a reduction of the tax burden incident, in the concrete case appears the figure of the Family Holding, a society constituted by a family, protecting the indi- viduals who are the most vulnerable members that will effectively enable a safer planning of family succession within the structure of a legal entity, preventing an oc- currence of family conflicts arising from the conventional process of inventory and sharing of assets, procedure more time-consuming and costly compared to the ad- vantages that can be obtained with a Holding company's planning.