FAMILY HOLDING AS A FORM OF EXCLUSION OF A LEGITIMATE HEIR FROM THE SUCCESSION OF PROPERTY

Abstract

Succession can be easily defined as the process by which the assets, rights and debts of a deceased person are transferred to their heirs or legal beneficiaries, and these assets can be the most varied: money, properties, investments, companies and even others tangible and intangible assets. In this field, Family Holding appears as a measure to protect assets so that they are not dilapidated due to high tax burdens and expenses of the inventory process. Thus, the present work studies the succession process in which there is Family Holding from the perspective of excluding a legitimate heir in this scenario. Therefore, with all the complexity involved in succession and existing asset protection tools, how can a legitimate heir be excluded from the Family Holding? This is an extremely relevant topic for society in general as it brings at its heart an important discussion about succession and tax planning for assets to be transmitted to others after the death of their holder, together with the study of tools that can help protect assets. The aim of this work is to understand the succession process by outlining notes on its legal instruments and tools for asset transmission and protection, conceptualizing succession law, carrying out an analysis of the Family Holding and thoroughly describing the hypotheses of exclusion of a legitimate heir. Regarding methodology, this study was regulated by a qualitative literature review. Therefore, it is understood that the exclusion of a legitimate heir from the family holding cannot occur, especially in an arbitrary manner as it can trigger a series of problems that may culminate in legal litigation. It should be noted that the legislation is clear and succinct about the only ways in which disinheritance can occur.