FAMILY ASSET HOLDING AS A SUCCESSION PLANNING TOOL: SOME COMPARATIVE NOTES WITH THE TRADITIONAL INVENTORY

Abstract

This article analyzes the family asset holding as a succession planning tool in Brazilian law, establishing a comparative analysis with the traditional inventory procedure. A qualitative critical-reflexive methodology is adopted, articulating bibliographic research and document analysis. The results indicate that the family asset holding allows for the centralization of asset management, the advance definition of administration and succession rules, and the reduction of family conflicts. In contrast, the traditional inventory, although the standard legal procedure for asset transmission, presents challenges related to procedural delays, costs involved, and potential asset fragmentation. It is concluded that the family holding, when properly structured and in compliance with current legislation, can represent an efficient succession planning tool, promoting greater legal security and continuity in the management of family assets across generations.