Holding familiar como instrumento de planejamento sucessório: uma análise crítica
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TCC
Date
2024-05
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Authors
Bueno, Julia Vieira
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Aguirre, João Ricardo Brandão
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Abstract
O artigo aborda a importância do planejamento sucessório no contexto das
transformações contemporâneas que impactaram a sociedade e o direito. Com o avanço da
tecnologia e mudanças demográficas, o mundo jurídico precisa constantemente se adaptar para
atender às necessidades emergentes. Nesse sentido, o planejamento sucessório é fundamental
para garantir uma transição patrimonial eficiente entre as gerações futuras. Assim, uma das
estratégias utilizada para isso é a chamada “Holding Familiar” que facilita a gestão e
transferência dos bens do autor da herança conforme sua vontade. A metodologia empregada
consiste em pesquisa bibliográfica e jurisprudencial, abordando a legislação pertinente,
doutrinas sobre o planejamento sucessório e as holding familiares. Com isso, aborda-se um
panorama histórico-jurídico das holding, a análise das possíveis naturezas do instrumento e a
discussão do instituto como instrumento para o planejamento sucessório. Desta forma, promove
uma reflexão sobre a viabilidade das holdings familiares como instrumento para o planejamento
sucessório, por meio de insights que podem ser utilizados como intuito de promover a proteção
e continuidade dos patrimônios das famílias.
The article addresses the importance of succession planning in the context of contemporary transformations that have impacted Society and law. With advancing technology and changing demographics, the legal world must constantly adapt to meet emerging needs. In this sense, succession planning is essential to ensure an efficient wealth transition between future generations. Therefore, the strategy used for this is the so-called “Family Holding” which facilitates the management and transfer of the assets of the author of the inheritance according to his wishes. The methodology used consists of bibliographical and jurisprudential research, addressing the relevant legislation, doctrines on succession planning and Family holdings. With this, a historical-legal overview of holdings is addressed, the analysis of the possible nature of the instrument and the discussion of the institute as an instrument for succession planning. In this way, it promotes reflection on the viability of Family holdings as an instrument for succession planning, through insights that can be used to promote the protection and continuity of Family assets.
The article addresses the importance of succession planning in the context of contemporary transformations that have impacted Society and law. With advancing technology and changing demographics, the legal world must constantly adapt to meet emerging needs. In this sense, succession planning is essential to ensure an efficient wealth transition between future generations. Therefore, the strategy used for this is the so-called “Family Holding” which facilitates the management and transfer of the assets of the author of the inheritance according to his wishes. The methodology used consists of bibliographical and jurisprudential research, addressing the relevant legislation, doctrines on succession planning and Family holdings. With this, a historical-legal overview of holdings is addressed, the analysis of the possible nature of the instrument and the discussion of the institute as an instrument for succession planning. In this way, it promotes reflection on the viability of Family holdings as an instrument for succession planning, through insights that can be used to promote the protection and continuity of Family assets.
Description
Keywords
holding familiar , patrimônio , sucessão , family holdings , patrimony , succession