As holdings como alternativa eficaz ao planejamento sucessório das empresas

Abstract

This study aims to analyze the formation of family holding companies as an effective alternative to succession planning in Brazilian family businesses, in light of the limitations of the traditional model. The research is based on the premise that the absence of prior planning can compromise business continuity, generate disputes among heirs, and lead to significant patrimonial losses. Accordingly, through bibliographic research and a qualitative approach, the study examines the legal foundations of holding companies, their types, applicability within family structures, and the tax implications involved, particularly with regard to succession upon death, marital property regimes, and the incidence of taxes such as ITCMD, ITBI, and income tax. By means of a case study, it is demonstrated how this corporate structure can contribute to asset protection, the professionalization of management, and the consolidation of family governance. In conclusion, the family holding, when well planned and properly implemented, proves to be a legally secure and economically advantageous instrument, aligned with the preservation of family business values and identity, fostering intergenerational stability and the longevity of enterprises