Proteção patrimonial e planejamento sucessório por meio do instituto da holding familiar

Abstract

Patrimonial succession is a sensitive issue that is often put off due to fears and possible family conflicts. However, the lack of proper succession planning can lead to legal disputes, high tax burdens and bureaucratic obstacles, compromising the continuity of family assets and businesses. Faced with this scenario, the Family Holding Company is an effective legal instrument, enabling strategic and efficient asset protection and succession organization. Regulated by the Corporations Law and the Civil Code, this corporate structure provides greater legal security, tax optimization and stability in the management of the family assets. However, its improper use can lead to misuse, fraud and abusive property shielding, requiring control mechanisms provided for in the legal system. The purpose of this study is to analyze the Family Holding Company from a normative and practical perspective, using bibliographical and documentary research as a methodology, in order to assess its advantages, challenges and impacts on succession planning and the protection of family assets.