A eficiência financeira e tributária na implementação de Holding Familiar como instrumento de planejamento sucessório
Tipo
TCC
Data de publicação
2024-12-17
Periódico
Citações (Scopus)
Autores
Lima, Gabriel Vieira de Abreu
Orientador
Soares, Irineu Carvalho de Oliveira
Título da Revista
ISSN da Revista
Título de Volume
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Resumo
Este estudo analisa a eficiência financeira e tributária na implementação de uma holding familiar como ferramenta de planejamento sucessório. Diante da complexidade da sucessão de patrimônios familiares no método mais tradicional de sucessão, como o inventário judicial, que frequentemente se mostra inadequado, gerando altos custos, processos demorados e conflitos familiares. Ao centralizar a administração de bens em uma única entidade jurídica, a holding familiar surge como uma alternativa moderna e estratégica, de sucessão, proteção patrimonial e significativos benefícios fiscais. A pesquisa adota uma abordagem multidisciplinar, integrando aspectos do Direito Civil, Direito Tributário e gestão empresarial para explorar as vantagens e limitações dessa estrutura. São abordados temas como os benefícios tributários da migração da tributação individual para a empresarial, a imunidade de determinados tributos na transferência de bens e o uso estratégico de cláusulas para garantir a preservação do patrimônio familiar. O estudo também analisa os cenários em que a constituição de uma holding familiar é mais vantajosa, considerando o tamanho do patrimônio, os níveis de renda e as necessidades de gestão, além de reconhecer os custos envolvidos na manutenção dessa estrutura. Os resultados demonstram que a holding familiar pode reduzir a carga tributária sobre rendimentos e heranças, simplificar o processo sucessório e minimizar conflitos entre herdeiros. Contudo, a viabilidade financeira dessa abordagem depende da dimensão do patrimônio e da renda gerada, sendo mais vantajosa para patrimônios superiores a R$ 2.500.000 com receitas superiores a R$ 130.000. O trabalho oferece um modelo prático para famílias e profissionais do Direito que buscam estratégias eficientes e seguras para a gestão patrimonial e a transferência de riqueza entre gerações.
This study analyzes the financial and tax efficiency in the implementation of a family holding as a succession planning tool. In the face of complexity of the succession of family assets in the most traditional method of succession, such as judicial inventory, which often proves to be inadequate, generating high costs, lengthy processes and family conflicts. By centralizing the administration of assets in a single legal entity, the family holding company emerges as a modern and strategic, succession, asset protection and significant tax benefits. The research adopts a multidisciplinary approach, integrating aspects of Civil Law, Tax Law and business management to explore the advantages and limitations of this structure. Topics such as the tax benefits of migration from individual taxation for business, immunity from certain taxes in transfer of assets and the strategic use of clauses to ensure the preservation of family heritage. The study also analyzes the scenarios in which the constitution of a family holding company is more advantageous, considering the size of the assets, the rent levels and management needs, as well as recognizing the costs involved in maintaining this structure. The results demonstrate that the family holding company can reduce the tax burden on income and inheritances, simplify the succession process and minimize conflicts between heirs. However, the financial viability of this approach depends on the size of assets and income generated, being more advantageous for assets greater than R$ 2,500,000 with revenues exceeding R$ 130,000. The work offers a model practical for families and legal professionals seeking efficient and safe for asset management and the transfer of wealth between generations.
This study analyzes the financial and tax efficiency in the implementation of a family holding as a succession planning tool. In the face of complexity of the succession of family assets in the most traditional method of succession, such as judicial inventory, which often proves to be inadequate, generating high costs, lengthy processes and family conflicts. By centralizing the administration of assets in a single legal entity, the family holding company emerges as a modern and strategic, succession, asset protection and significant tax benefits. The research adopts a multidisciplinary approach, integrating aspects of Civil Law, Tax Law and business management to explore the advantages and limitations of this structure. Topics such as the tax benefits of migration from individual taxation for business, immunity from certain taxes in transfer of assets and the strategic use of clauses to ensure the preservation of family heritage. The study also analyzes the scenarios in which the constitution of a family holding company is more advantageous, considering the size of the assets, the rent levels and management needs, as well as recognizing the costs involved in maintaining this structure. The results demonstrate that the family holding company can reduce the tax burden on income and inheritances, simplify the succession process and minimize conflicts between heirs. However, the financial viability of this approach depends on the size of assets and income generated, being more advantageous for assets greater than R$ 2,500,000 with revenues exceeding R$ 130,000. The work offers a model practical for families and legal professionals seeking efficient and safe for asset management and the transfer of wealth between generations.
Descrição
Palavras-chave
planejamento sucessório , holding familiar , herança , herdeiros , inventário , eficiência financeira , eficiência tributária