Os riscos e benefícios da holding familiar como ferramenta de planejamento sucessório

Abstract

Civil law is a branch of law that is present throughout people's lives and also at the end of them, with death being the greatest constant and certainty for human beings, bringing with it various consequences for those who remain, who are the heirs and who will now have to manage the assets left by the deceased, called inheritance. In view of this, the scope of this work was to analyze the risks and benefits of the Family Holding Company, which is a family business and which, in turn, is one of the forms of succession planning that can be adopted in accordance with national legislation. To this end, the general objective of this article was to analyze the main themes of inheritance law and to give space to a form of succession planning that has not yet been widely discussed: the family holding company. The specific objectives were to explain inventory and distribution, their basic concepts and procedures, and to include the figures of probate and collation; to identify the importance of succession planning in general, alluding to its main tools; and to explain the institute of the Family Holding, emphasizing its risks and benefits, as well as concrete cases in which the Family Holding is the most appropriate and viable succession planning tool. In this way, the work was justified by the relevance of its own theme, essentially with regard to family succession planning, as well as by its practical social relevance, and is therefore something that directly interferes with family dynamics. In addition, as it is a new subject, this work can contribute to expanding the repertoire of technical information on the subject and demystifying it, as it is shrouded in prejudice. To this end, the methodology used to construct this article was based on the bibliographical research technique, the deductive approach method and the historical-evolutionary procedure method. In turn, the results of the research indicate not only the complexity of the Family Holding Company, which is a topic that is still little explored, but also point to the importance of analyzing each specific case, that is, the situation of each family in order to see whether the application of this type of succession planning will lead to more benefits or more risks in the management of family assets. Nevertheless, the importance of understanding the succession process and succession planning itself has also been demonstrated. Succession planning must be increasingly addressed and removed from the taboos that link it directly and only to death, based on the various advantages provided to those who adopt it, focusing once again on the Family Holding Company and the cases in which it can be best applied.