O planejamento sucessório por meio de uma sociedade holding, visando a redução de despesas, celeridade e simplificação do processo sucessório, em comparação com o inventário no estado de Goiás

Abstract

This study aims to analyse the use of a family holding company as an estate planning tool, examining its effects on cost savings, expediency, and the simplification of the asset transfer process in comparison with traditional probate proceedings. For data collection, a bibliographical review of legislation, legal doctrine, and studies related to the subject was conducted, alongside the development of an asset and tax simulation applied to a hypothetical case involving a fictional family residing in the State of Goiás. This enabled the measurement of the costs and taxes applicable to each succession model. The research is characterised as applied research, adopting both qualitative and quantitative approaches. The results indicate that the establishment of a family holding company promotes better organisation of assets, reduces future costs associated with probate proceedings, and provides greater efficiency in the transfer of assets. It is concluded that the adoption of this corporate structure, when properly planned and supported by legal and accounting professionals, represents an efficient and strategic alternative to the traditional probate model, contributing to the preservation of family assets and the reduction of conflicts among heirs.