FAMILY HOLDING AS AN INSTRUMENT FOR SUCCESSORY PLANNING FROM A TAX PERSPECTIVE

Abstract

Succession planning is a complex process that involves transferring a person's estate to his or her successors. In this context, the family holding has stood out as an instrument of succession planning. With this, the objective is to verify how the dynamics of formation of a family holding company occur and its possible advantages in the face of the inventory process, based on a tax legal analysis. For this, the deductive theoretical approach method and the methodology of legal research will be used, through doctrinal and legislative analysis. Concluding that the family holding can be an effective strategy to reduce the tax burden on the transfer of assets, provided that it is used properly in accordance with legal provisions.