Navegando por Assunto "Planejamento sucessório"

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Holding familiar: uma alternativa vantajosa e eficaz no planejamento patrimonial e sucessório
(Centro Universitário do Estado do Pará, 2022) Meira, Paulo Rúbio Hanna; Faro, Liandro Moreira da Cunha; http://lattes.cnpq.br/4901845729722660
The purpose of this article is the legal and doctrinal analysis of the creation of a family holding company as an advantageous and effective alternative for carrying out the act of succession in comparison with the inventory procedure, both judicial and extrajudicial. Therefore, it was explained that, initially, a legal entity is created and all the patrimony of the ascendant are paid in so that, in the end, their shares are donated to the heirs. In this way, a study was carried out on succession planning, in which it was concluded that through the anticipatory character of the premeditated succession, it is possible that there is a significant reduction in the tax burden related to the transmission of patrimony, in addition to the agility of the procedure of the referred transfer who will not have to go through the lengthy judiciary, and will avoid family disagreements which, unfortunately, is very common to happen. Also, the incidence of patrimonial shielding conferred through the institution of restrictive clauses was analyzed, whose scope is to guarantee that the donated patrimony can remain in the family sphere, avoiding, for example, judicial constraints. Finally, in view of all the analysis carried out, it can be concluded that the institute of the family holding company, in fact, proves to be an advantageous and effective alternative with regard to the act of succession.