Planejamento sucessório e patrimonial nas empresas familiares de natureza limitada
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TCC
Date
2023-12
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Authors
Mestriner, Maria Eduarda Castilho
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Saavedra, Giovani Agostini
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Abstract
O presente artigo busca demonstrar a importância da implementação de um planejamento sucessório adequado nas sociedades de natureza limitada administradas por famílias, analisando os aspectos de proteção patrimonial, relações familiares e, a continuidade da administração pelas próximas gerações. Visando sempre o melhor interesse da empresa e boas relações familiares, serão abordados conceitos básicos para compreensão da pesquisa e os instrumentos e práticas mais adequados e utilizados para sucessão empresarial e proteção patrimonial, sejam essas jurídicas ou não. Dentre os instrumentos sucessórios, preferencialmente aplicáveis de forma antecedente ao evento sucessório, serão apresentadas medidas adotáveis nos âmbitos da empresa e da família, para dirimir o impacto sucessório em ambas esferas.
This article seeks to demonstrate the importance of implementing adequate succession planning in family-run limited liability companies, analyzing the aspects of wealth protection, family relations and continuity of management for the next generations. In order to ensure the best interests of the company and good family relations, the research will cover basic concepts and the most appropriate instruments and practices used for business succession and asset protection, whether juridical instruments or not. Among the succession mechanisms, preferably applicable in advance of the succession event, will be presented measures that can be adopted in the company and family environments, in order to mitigate the impact of succession in both areas.
This article seeks to demonstrate the importance of implementing adequate succession planning in family-run limited liability companies, analyzing the aspects of wealth protection, family relations and continuity of management for the next generations. In order to ensure the best interests of the company and good family relations, the research will cover basic concepts and the most appropriate instruments and practices used for business succession and asset protection, whether juridical instruments or not. Among the succession mechanisms, preferably applicable in advance of the succession event, will be presented measures that can be adopted in the company and family environments, in order to mitigate the impact of succession in both areas.
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Keywords
família , sucessão , patrimônio , empresa familiar , family , succession , wealth , family business