Reflexões acerca da sucessão planejada: uma análise sobre a constituição de “holdings” familiares

Abstract

Relevant social changes and jurisprudence reverberate the complexity of contemporary society, both in front of the property context, as the existential, the example of the emergence of goods of immaterial nature and configuration of stable unions. In the face of new Conformations, the instruments of inheritance, often, are insufficient to meet the social needs, which leads to the involvement of other branches of law, such as the Corporate Law, which, in turn, favors the formation of the holding rooms. Thus, through the method of descriptive approach, using for this purpose the collection of data concerning the bibliographical research and study of the legislation, as well as jurisprudential analysis, it is proposed that the study of this instrument, covering, initially, by some general aspects, in which will be analyzed in important institutes of succession law and jurisprudential changes which entail impacts on this. Then, will perscrutado on the holdings (family), inferring about its concept and functionality, as well as the demands attached to its formatting, such as the observance of the legal nature and corporate types that can be adopted, the underwriting and form of payment of social capital and the implementation of the civil institute of enjoyment. Finally, it stands out the investigation regarding the real possibilities that the family holding can classrooms, analyzing the advantages and disadvantages of your institution, considering, in particular, to its use as a form of heritage preservation (and family) and to the taxation on the respective society. With the study, it was possible to verify that, in spite of the death substantiate a nebulous time for family and Law professionals, is of extreme importance to their examination, in view of the weather conditions that the absence of a succession planning can result. In the diapason, concludes that numerous advantages can arise from the constitution of a family holding, provided that they implemented appropriately, depending on the family profile and prior study of the peculiarities of the case, especially with regard to taxation.