Planejamento patrimonial: aspectos da sucessão empresarial

Abstract

This research deals with estate planning, analyzing the implementation of a business succession structure through the creation of an estate holding company, also addressing a limited liability company structure and pointing out the importance of corporate instruments for the longevity of the business, such as the partners' agreement, the permanence of the family after the death of the patriarch/matriarch and asset protection. Succession analysis of real estate is considered. It also looks at the aspects of succession that are relevant to succession planning: corporate governance, advantages and savings brought about by the use of an asset holding company in the tax and succession areas, ways of transferring assets through legal instruments and the practical aspects of implementing the legal structure of an asset holding company, using a bibliographic review methodology, but not addressing the impacts of the change in tax legislation that is being processed in 2023. This research corroborates and points to a need in the academic field to delve into a bibliographical analysis of the implementation of the holding company structure as a means of succession planning, while also seeking practical aspects and less bureaucracy for the transfer of assets.