HOLDING COMPANIES AND FAMILY PLANNING SUCCESSION

Abstract

The present study focuses on the examination of holdings as a tool for succession planning. The phenomenon of holdings, increasingly prominent in the Brazilian business landscape, has intensified in response to the need for corporate restructuring, the pursuit of greater efficiency in asset succession, and the attempt to reduce the tax burden. In this context, holdings emerge as strategic instruments for the organization and protection of family and business assets, considered by many as a modern and effective solution. However, in practice, it is observed that a significant portion of these corporate structures is created hastily, without adequate technical support, without consistent tax planning, and without a properly consolidated business identity. This lack of care and specialized guidance ultimately leads to relevant irregularities, which only become apparent when reviewed by the Judiciary. Against this backdrop, this study aims to analyze the use of holdings in family succession planning and the possible resultant tax advantages. The analysis seeks to contribute to a critical reflection on the rise of these corporate structures in the national context.