A holding familiar como instrumento de planejamento sucessório e blindagem patrimonial
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Tipo
TCC
Data de publicação
2021-06
Periódico
Citações (Scopus)
Autores
Daltrozo, Ethel Braga
Orientador
Trubilhano, Fabio Souza
Título da Revista
ISSN da Revista
Título de Volume
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Resumo
As empresas familiares são muito importantes para a economia global. Frequentemente, os principais administradores dessas sociedades e os detentores do patrimônio são também os chefes de família, de modo que os elementos principais de funcionamento da empresa – poder decisório e patrimônio, – pertencem a uma única pessoa. Torna-se, destarte, inevitável pensar em quais seriam os efeitos da morte desse indivíduo para o universo empresarial, tendo em vista os desdobramentos causados por um inventário judicial envolvendo quotas da empresa, por exemplo. Nesse contexto, a chamada holding familiar pode ser proveitosa: com ela, é possível controlar o patrimônio, que ficará centralizado na figura da holding, sendo que, quando o patriarca doa suas quotas ou ações aos herdeiros, há adiantamento de legítima. Em outras palavras, isso significa que a divisão de bens ocorrerá em vida, e sem o elemento de urgência que vem à tona após a morte do ente querido que é chave da empresa familiar. Por outro lado, quando da constituição da holding e durante sua administração, é necessário cautela em relação a certas movimentações, que podem ser consideradas fraude contra credores ou fraude à execução.
Family businesses are very important to the global economy. Frequently, the main managers of these companies are the owners of the assets and are also the heads of the family, so that the main elements of the company's functioning - decision-making power and the assets - belong to one single person. Therefore, it is inevitable to think about what the effects of this individual’s death to the business would be, based on the consequences caused by a judicial inventory involving company quotas, for example. In this context, the so-called family holding company can be beneficial: using it, it is possible to control the patrimony, which will be centralized in the figure of the holding company, and when the patriarch donates his quotas or shares to the heirs, there is a advancement of the legitime. In other words, it means that the division of assets will take place in life, without the urgency that comes the death of the loved one who is also the key to the family business. On the other hand, when constituting the holding company and during its administration, caution is required around certain transactions, which can be considered fraudulent conveyance.
Family businesses are very important to the global economy. Frequently, the main managers of these companies are the owners of the assets and are also the heads of the family, so that the main elements of the company's functioning - decision-making power and the assets - belong to one single person. Therefore, it is inevitable to think about what the effects of this individual’s death to the business would be, based on the consequences caused by a judicial inventory involving company quotas, for example. In this context, the so-called family holding company can be beneficial: using it, it is possible to control the patrimony, which will be centralized in the figure of the holding company, and when the patriarch donates his quotas or shares to the heirs, there is a advancement of the legitime. In other words, it means that the division of assets will take place in life, without the urgency that comes the death of the loved one who is also the key to the family business. On the other hand, when constituting the holding company and during its administration, caution is required around certain transactions, which can be considered fraudulent conveyance.
Descrição
Palavras-chave
holding familiar , planejamento sucessório , blindagem patrimonial , family holding , sucession planning , entity shielding