HOLDING COMPANIES AS AN INSTRUMENT FOR SUCCESSION PLANNING

Abstract

This article examines the use of holding companies as an instrument for succession and estate planning, highlighting their legal foundations, operational advantages, and the limits imposed by Brazilian law. From a multidisciplinary approach, it analyzes the legal nature of the holding company, its types, its function in the organization of family and business structures, as well as the tax and succession impacts associated with the model. When used appropriately, a holding company constitutes an efficient mechanism for asset protection, reduction of succession conflicts, and tax optimization, provided that the legal requirements are observed and it is compatible with family objectives.