THE TAX INCIDENCE ON THE FAMILY HOLDING COMPANY IN SUCCESSORY PLANNING

Abstract

This study analyzed the tax incidence on family holdings in the context of succession planning. The general objective was to examine how the creation of a family holding company can serve as an effective strategy to minimize taxes during the transfer of assets between generations of a business family, preserving assets and facilitating this process. The methodology adopted was bibliographic research, which compiled, analyzed and interpreted materials already published on the topic, accessing various academic and legal databases. This allowed a detailed approach to the tax structures of family holdings and Brazilian legislation applicable to succession planning. The results indicate that family holding companies can offer a reduced tax burden on income and capital gains, facilitate the succession process and avoid traditional probate, which can be time-consuming and costly. Despite these advantages, setting up a family holding company requires detailed tax planning and guidance from specialized professionals to maximize benefits and ensure legal compliance. The conclusion emphasizes that family holdings represent an effective strategy for long-term wealth management and preservation. They offer a solid basis for the continuity of family businesses and the protection of the interests of the family group. However, it is essential that each case is evaluated individually to determine the tax viability of the holding company.