A extensão do planejamento sucessório na transmissão do legado familiar na esfera jurídica
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TCC
Date
2022-12
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Authors
Rodrigues, Lucas Miguel Freitas
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Theophilo Junior, Roque
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Abstract
O presente artigo visa a apresentação e análise dos instrumentos de planejamento patrimonial no âmbito sucessório previstos no ordenamento jurídico brasileiro como melhores alternativas à transmissão de bens e direitos patrimoniais após o falecimento do autor da herança. Inaugurado com o contexto do direito sucessório brasileiro, mediante a definição de conceitos e a constatação prática da sua efetivação, seguido pela definição teórica do planejamento sucessório, juntamente dos mecanismos jurídicos mais usualmente recomendados aos contextos fáticos familiares e empresariais, é possível verificar os benefícios de natureza financeira, afetiva e tributária na utilização desses conceitos, por muitas vezes, preteridos pela população. Por fim, após a exposição dos referidos instrumentos previstos no ordenamento brasileiro, concluímos ressaltando a relevância na realização de um planejamento sucessório para a melhor organização e transmissão do patrimônio familiar e empresarial.
The present article aims to present and analyze the instruments of wealth planning in the succession sphere foreseen in the Brazilian legal system as the best alternatives to the transmission of patrimonial assets and rights which follows the inheritance author’s decease. Beginning with the context of Brazilian succession laws, from the definition of relevant concepts and their general use, followed by the theoretical definition of succession planning, along with the most recommended juridical mechanisms to the private and business factual contexts, it's possible to verify their financial, affective and tax benefits using these concepts, in most cases underrated by the population. Lastly, from the exposition of these law instruments, we conclude highlighting the relevance of previous succession planning in the organization and transmission of private and company wealth.
The present article aims to present and analyze the instruments of wealth planning in the succession sphere foreseen in the Brazilian legal system as the best alternatives to the transmission of patrimonial assets and rights which follows the inheritance author’s decease. Beginning with the context of Brazilian succession laws, from the definition of relevant concepts and their general use, followed by the theoretical definition of succession planning, along with the most recommended juridical mechanisms to the private and business factual contexts, it's possible to verify their financial, affective and tax benefits using these concepts, in most cases underrated by the population. Lastly, from the exposition of these law instruments, we conclude highlighting the relevance of previous succession planning in the organization and transmission of private and company wealth.
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Keywords
planejamento sucessório , sucessão familiar , testamento , succession panning , private succession , testament