HOLDING PATRIMONIAL COMO INSTRUMENTO DE PLANEJAMENTO SUCESSÓRIO E PROTEÇÃO DE RECURSOS

Abstract

This article aims to expose, analyze and understand the use of asset Holdings as an instrument for succession planning and resource protection. The study aimed to analyze the benefits and disadvantages of establishing a Holding company, focusing on legal, economic and tax aspects, to organize the transfer of assets and protect family assets. The work was guided by the deductive method, consisting of bibliographical research, using techniques for examining doctrines, articles, legislation and demonstrating the cost of a Holding. The results demonstrated that the asset Holding company facilitates asset management and planned succession, reducing family conflicts and inheritance taxes. It was concluded that the creation of an asset Holding is an effective tool to protect assets, in addition to enabling an orderly and less costly succession.