Holding familiar como instrumento de planejamento sucessório e tributário e os impactos do PL 2337/2021

Abstract

The aim of this study is to verify what advantages a corporate restructuring can bring to a family business by having a Family Holding as the controlling shareholder, given the current Brazilian tax legislation and possible changes in our tax system with the changes arising from PL2337/2021, through succession planning. For that, the data collection was through an example case of a family business with taxation on the Real Profit. The results showed the existence of two important factors. The first is that under current legislation, the advantages of succession planning through the constitution of a holding are beyond tax savings, that is, the intrinsic factor is in the creation of a Holding for improvements in the corporate governance structure in the company, in succession operating company, without the founding partner refraining from control or decision-making powers that are essential for the continuity of the business. In addition, another relevant result is the advantage of the Family Holding within an eminent legislation that allows the benefits mentioned in the previous item and thus will not be subject to the incidence of Income Tax and Income of Any Nature withheld at source. Therefore, the practical application of this study is that the corporate restructuring brings advantages to the family business.