A holding familiar: planejamento tributário, sucessório e suas vantagens e desvantagens
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Data
2023-12
Tipo de documento
Monografia
Título da Revista
ISSN da Revista
Título de Volume
Área do conhecimento
Modalidade de acesso
Acesso aberto
Editora
Autores
LEHMKUHL, Ana Luiza
SOUZA, Barbara Karine
Orientador
Arizio, Silvia Helena
Coorientador
Resumo
Este estudo aborda a temática da holding familiar que pode ser utilizada como ferramenta estratégica para o planejamento sucessório suas vantagens e desvantagens no contexto familiar. A pesquisa objetiva compreende o papel e a funcionalidade da Holding familiar no contexto da gestão e transmissão eficiente de ativos e patrimônio, visando uma sucessão tranquila e menos onerosa. A holding Familiar, tem ganhado destaque no meio sucessório, uma vez que viabiliza, ainda em vida, a formação de estratégias de transferência do patrimônio aos seus herdeiros de maneira segura e desburocratizada. Esta abordagem qualitativa nos permitiu explorar profundamente a temática, compreendendo os benefícios, desafios e implicações
legais e fiscais da implementação de uma Holding familiar. Os resultados preliminares indicam que a Holding familiar pode ser uma estratégia eficaz para o planejamento sucessório, permitindo uma gestão mais eficiente do patrimônio, minimizando conflitos
familiares e potencialmente reduzindo a carga tributária. No entanto, também se destaca a importância de um planejamento cuidadoso e de uma análise individualizada, pois a formação de uma Holding pode não ser adequada para todas as situações ou famílias. Este trabalho contribui para o campo de estudos do direito e da administração patrimonial. Ressalta-se que, apesar dos benefícios potenciais, a decisão de formar uma Holding familiar deve ser tomada com cautela, considerando as particularidades de cada caso e a orientação de profissionais qualificados na área.
This study deals with the theme of the family holding company, which can be used as a strategic tool for succession planning, its advantages and disadvantages in the family context. The research aims to understand the role and functionality of the family holding company in the context of the efficient management and transfer of assets and wealth, with a view to a smooth and less costly succession. The family holding company has gained prominence in the succession environment, since it enables the formation of strategies for the transfer of assets to heirs in a safe and unbureaucratic manner, while they are still alive. This qualitative approach allowed us to explore the subject in depth, understanding the benefits, challenges and legal and tax implications of implementing a family holding company. The preliminary results indicate that a family holding company can be an effective strategy for succession planning, allowing for more efficient management of assets, minimizing family conflicts and potentially reducing the tax burden. However, it also highlights the importance of careful planning and individualized analysis, as the formation of a holding company may not be suitable for all situations or families. This work contributes to the field of law and asset management studies. It should be emphasized that, despite the potential benefits, the decision to form a family holding company should be taken with caution, taking into account the particularities of each case and the guidance of qualified professionals in the field.
This study deals with the theme of the family holding company, which can be used as a strategic tool for succession planning, its advantages and disadvantages in the family context. The research aims to understand the role and functionality of the family holding company in the context of the efficient management and transfer of assets and wealth, with a view to a smooth and less costly succession. The family holding company has gained prominence in the succession environment, since it enables the formation of strategies for the transfer of assets to heirs in a safe and unbureaucratic manner, while they are still alive. This qualitative approach allowed us to explore the subject in depth, understanding the benefits, challenges and legal and tax implications of implementing a family holding company. The preliminary results indicate that a family holding company can be an effective strategy for succession planning, allowing for more efficient management of assets, minimizing family conflicts and potentially reducing the tax burden. However, it also highlights the importance of careful planning and individualized analysis, as the formation of a holding company may not be suitable for all situations or families. This work contributes to the field of law and asset management studies. It should be emphasized that, despite the potential benefits, the decision to form a family holding company should be taken with caution, taking into account the particularities of each case and the guidance of qualified professionals in the field.
Palavras-chave
holding familiar, planejamento sucessório, planejamento tributário