A holding como instrumento de planejamento patrimonial e sucessório
Tipo
TCC
Data de publicação
2021-06
Periódico
Citações (Scopus)
Autores
Ribeiro, Maria Cunha Araújo
Orientador
Lima, Cinira Gomes
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Tendo em vista a parcela significativa de empresas familiares presentes no Brasil, para garantir
a sua perenidade é necessário elaborar um bom planejamento patrimonial, sucessório e fiscal.
Dentre os principais problemas que podem surgir está a sucessão e a profissionalização dos
cargos dentro da empresa, pontos estes que podem ensejar inúmeras controvérsias entre os
herdeiros. O planejamento vem com o intuito de auxiliar na continuidade dos negócios de forma
a ser organizada a transição da gestão do genitor para os futuros sócios. O sócio fundador, em
vida, pode planejar uma futura gestão de maneira a deixar designados os sucessores que ficarão
a cargo da sociedade nas gerações subsequentes. O presente trabalho se encarrega de analisar
como a constituição da holding familiar pode contribuir para o planejamento sucessório e
patrimonial, e os efeitos do regime tributário de forma a diminuir a carga tributária no momento
da sucessão. Ao longo deste trabalho estudar-se-á sobre as empresas holdings e seus tipos, as
finalidades do planejamento patrimonial e sucessório, bem como os principais benefícios e
malefícios em se constituir uma holding para o fim de proteger o patrimônio familiar. Para se
alcançar os objetivos, foi realizada uma pesquisa de natureza bibliográfica dos principais
tópicos que envolvem o estudo.
In view of the significant number of family businesses present in Brazil, to guarantee their continuity, it is necessary to prepare a good estate, succession, and tax planning. Among the main problems that may appear is the succession and professionalization of positions within the company, situation that can lead to numerous controversies among the inheritors. The planning comes with the intention of assisting in the continuity of the business to organize the transition from the management of the parent to the future partners. The founding partner, in life, can plan a future management to designate the successors who will be in charge of the society in subsequent generations. This article seeks to analyze how the constitution of a family holding company can contribute to succession and wealth planning, and its effects on the tax regime in order to reduce the tax burden at the time of succession. Throughout this work, holding companies and their types, the purposes of estate and succession planning as well as the main advantages and disadvantages of constituting a holding company for the purpose of protecting family assets will be studied. In order to achieve the aforementioned objectives, a bibliographic research of the main topics involving the study was carried out.
In view of the significant number of family businesses present in Brazil, to guarantee their continuity, it is necessary to prepare a good estate, succession, and tax planning. Among the main problems that may appear is the succession and professionalization of positions within the company, situation that can lead to numerous controversies among the inheritors. The planning comes with the intention of assisting in the continuity of the business to organize the transition from the management of the parent to the future partners. The founding partner, in life, can plan a future management to designate the successors who will be in charge of the society in subsequent generations. This article seeks to analyze how the constitution of a family holding company can contribute to succession and wealth planning, and its effects on the tax regime in order to reduce the tax burden at the time of succession. Throughout this work, holding companies and their types, the purposes of estate and succession planning as well as the main advantages and disadvantages of constituting a holding company for the purpose of protecting family assets will be studied. In order to achieve the aforementioned objectives, a bibliographic research of the main topics involving the study was carried out.
Descrição
Palavras-chave
holding , planejamento sucessório , planejamento patrimonial , planejamento tributário , empresa familiar , estate planning , wealth planning , tax planning , family business