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

Authors

  • Danielly Gomes da Silva União Educacional de Ensino Superior do Médio Tocantins
  • Lucas Cavalcante Medrado Faculdade de Ciências Jurídicas de Paraíso do Tocantins

DOI:

https://doi.org/10.51891/rease.v9i8.11052

Keywords:

Family holding company. Succession planning. Taxation.

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.

Author Biographies

Danielly Gomes da Silva, União Educacional de Ensino Superior do Médio Tocantins

Graduanda do curso de Direito da Faculdade de Ciências Jurídicas de Paraíso do Tocantins (FCJP). 

Lucas Cavalcante Medrado, Faculdade de Ciências Jurídicas de Paraíso do Tocantins

Docente do curso de Direito da Faculdade de Ciências Jurídicas de Paraíso do Tocantins (FCJP).

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Published

2023-09-21

How to Cite

Silva, D. G. da, & Medrado, L. C. (2023). FAMILY HOLDING AS AN INSTRUMENT FOR SUCCESSORY PLANNING FROM A TAX PERSPECTIVE. Revista Ibero-Americana De Humanidades, Ciências E Educação, 9(8), 2167–2190. https://doi.org/10.51891/rease.v9i8.11052

Issue

Vol. 9 No. 8 (2023): Revista Ibero-Americana de Humanidades, Ciências e Educação- REASE

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License

Atribuição CC BY