A VIABILIDADE ECONÔMICA E JURÍDICA DA HOLDING FAMILIAR EM PATRIMÔNIOS DE PEQUENO E MÉDIO PORTE

Abstract

This study aimed to analyze the feasibility and advantages of establishing family holdings as an instrument for succession planning in Brazil, particularly for families with small and medium-sized assets. Through bibliographic review, documentary analysis, and a case study, the research examined the functioning of family holdings, their corporate structures, tax implications, and comparison with traditional succession mechanisms, such as judicial probate, lifetime donation, and wills. The study showed that family holdings provide significant benefits, including reduction of inheritance and donation taxes (ITCMD), simplification of succession, protection of assets, and minimization of conflicts among heirs. Furthermore, it demonstrated that even for assets below BRL 1 million, the advantages of a corporate structure are relevant and accessible, making it a viable option for patrimonial and succession planning. It is concluded that family holdings transform succession into a more organized, secure, and efficient process, aligning economic and family interests.