Holding patrimonial familiar: constituição de sociedade holding como instrumento para planejamento patrimonial e sucessório
Tipo
TCC
Data de publicação
2021-06
Periódico
Citações (Scopus)
Autores
Montini, Juliana de Souza
Orientador
Bortolai Junior, Orlando
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Na última década as sociedades holding passaram a se mostrar um bom mecanismo para planejamento patrimonial e sucessório, tendo em vista que viabilizam a manutenção, gestão e até mesmo a relativa proteção do patrimônio familiar, bem como a capacidade de agilizar o processo sucessório. O presente estudo tem por objetivo demonstrar a aplicabilidade deste instrumento para elaboração de planejamento patrimonial e sucessório, apresentando suas conveniências por meio da realização de pesquisas de doutrina, legislação e jurisprudência, sendo demonstrados os tipos societários que podem ser adotados para a constituição de sociedade holding e as modalidades de holding que podem ser formalizadas, evidenciando que, em razão da existência de diversos tipos societários, bem como modalidades de holding, é possível identificar o modelo que melhor se adequa às famílias de acordo com a suas estruturas e estrutura do patrimônio por esta construído. Ao longo do trabalho são demonstradas as facilitações com relação à gestão do patrimônio familiar, que resulta em economia tributária de forma lícita por meio da elisão fiscal e até mesmo relativa proteção patrimonial. Por fim, são estudados os benefícios da constituição de sociedade holding patrimonial no âmbito do direito sucessório, com foco nas vantagens da doação em vida das quotas/ações da sociedade.
In the last decade, Holding companies has been proven to be a good mechanism for estate and inheritance planning, considering the fact that they make possible the maintenance, management and even protection of family assets, as well as being capable of streamlining the succession process. The present study main objective is to demonstrate the applicability of this method as a succession planning instrument, it's conveniences by conducting research on doctrine, legislation and jurisprudence, showing the types of companies that can be adopted for the constitution of a holding company and the holding modalities that can be formalized, showing that, due to the existence of different corporate types, as well as holding modalities, it is possible to identify the model that best suits families according to their structures and the structure of the patrimony built by them. Throughout the work they are demonstrated as facilitations in relation to the management of the family patrimony, which results in tax savings in a lawful way through the tax elimination and even relative patrimonial protection. Finally, the benefits of the incorporation of the holding company under the inheritance law are studied, focusing on the advantages of donating the quotas / shares of the holding company.
In the last decade, Holding companies has been proven to be a good mechanism for estate and inheritance planning, considering the fact that they make possible the maintenance, management and even protection of family assets, as well as being capable of streamlining the succession process. The present study main objective is to demonstrate the applicability of this method as a succession planning instrument, it's conveniences by conducting research on doctrine, legislation and jurisprudence, showing the types of companies that can be adopted for the constitution of a holding company and the holding modalities that can be formalized, showing that, due to the existence of different corporate types, as well as holding modalities, it is possible to identify the model that best suits families according to their structures and the structure of the patrimony built by them. Throughout the work they are demonstrated as facilitations in relation to the management of the family patrimony, which results in tax savings in a lawful way through the tax elimination and even relative patrimonial protection. Finally, the benefits of the incorporation of the holding company under the inheritance law are studied, focusing on the advantages of donating the quotas / shares of the holding company.
Descrição
Palavras-chave
planejamento patrimonial familiar , planejamento sucessório , holdings patrimoniais , patrimônio , wealth planning , sucession planning , holding companies