THE EFFECTIVENESS OF FAMILY HOLDING COMPANIES AS A TOOL FOR TAX PLANNING

Abstract

This paper analyzes the effectiveness of family holdings as a tax planning instrument in Brazil, considering the complexity of the Brazilian tax system and recent legislative and jurisprudential discussions. The research addresses the use of holdings for asset organization, succession planning, and lawful tax burden reduction, highlighting their relevance in a scenario of legal uncertainty caused by changes in the National Tax Code. Furthermore, it differentiates the concepts of tax avoidance, tax avoidance by abuse of law, and tax evasion, emphasizing the importance of tax planning as a strategic tool for companies and families. Finally, the study examines the impacts of the judgment of Theme 1,348 by the Federal Supreme Court regarding ITBI tax immunity in the transfer of assets to the corporate capital of holdings, demonstrating how this decision may directly influence legal certainty and the practical application of this corporate structure in patrimonial and tax planning.