Succession planning: Advantages of establishing a family holding company as an instrument for a more economical and less bureaucratic succession

Detalhes bibliográficos
Autor(a) principal: Carpi Paiva, Renata Alfradique
Data de Publicação: 2022
Outros Autores: Malvino, Leonardo Gomes
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista da EMERJ (Online)
Texto Completo: https://ojs.emerj.com.br/index.php/revistadaemerj/article/view/459
Resumo: Initially, I point out that the main scope of this article is to express considerations about the elaboration of succession planning through the constitution of an Equity Holding, covering matters related to patriarchs and heirs, discussing taxation, the corporate type, and the donation of reserved shares of usufruct as a strategy of succession of assets. 
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spelling Succession planning: Advantages of establishing a family holding company as an instrument for a more economical and less bureaucratic successionPlanejamento sucessório: Vantagens da instituição de uma holding familiar como instrumento para uma sucessão mais econômica e desburocratizadaplanejamentosucessórioholdingfamiliarplanningsucessionholdingfamiliarInitially, I point out that the main scope of this article is to express considerations about the elaboration of succession planning through the constitution of an Equity Holding, covering matters related to patriarchs and heirs, discussing taxation, the corporate type, and the donation of reserved shares of usufruct as a strategy of succession of assets. Inicialmente saliento que o presente artigo tem como escopo principal manifestar considerações acerca da elaboração de um planejamento sucessório mediante constituição de uma Holding Patrimonial, abrangendo assuntos relacionados a patriarcas e herdeiros, discorrendo sobre a tributação, o tipo societário, e a doação de quotas com reserva de usufruto como estratégia de sucessão patrimonial.Escola da Magistratura do Estado do Rio de Janeiro2022-11-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojs.emerj.com.br/index.php/revistadaemerj/article/view/459Revista da EMERJ; v. 25 n. 1 (2023): Revista da EMERJ; 147-1832236-89571415-4951reponame:Revista da EMERJ (Online)instname:Escola da Magistratura do Estado do Rio de Janeiro (EMERJ)instacron:EMERJporhttps://ojs.emerj.com.br/index.php/revistadaemerj/article/view/459/271Copyright (c) 2023 Leonardo Gomes Malvino, Renata Alfradique Carpi Paivahttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessCarpi Paiva, Renata AlfradiqueMalvino, Leonardo Gomes2023-12-12T14:20:52Zoai:ojs2.emerj.jus.br:article/459Revistahttps://ojs.emerj.com.br/index.php/revistadaemerj/indexPUBhttps://ojs.emerj.com.br/index.php/revistadaemerj/oairevistadaemerj@tjrj.jus.br2236-89571415-4951opendoar:2023-12-12T14:20:52Revista da EMERJ (Online) - Escola da Magistratura do Estado do Rio de Janeiro (EMERJ)false
dc.title.none.fl_str_mv Succession planning: Advantages of establishing a family holding company as an instrument for a more economical and less bureaucratic succession
Planejamento sucessório: Vantagens da instituição de uma holding familiar como instrumento para uma sucessão mais econômica e desburocratizada
title Succession planning: Advantages of establishing a family holding company as an instrument for a more economical and less bureaucratic succession
spellingShingle Succession planning: Advantages of establishing a family holding company as an instrument for a more economical and less bureaucratic succession
Carpi Paiva, Renata Alfradique
planejamento
sucessório
holding
familiar
planning
sucession
holding
familiar
title_short Succession planning: Advantages of establishing a family holding company as an instrument for a more economical and less bureaucratic succession
title_full Succession planning: Advantages of establishing a family holding company as an instrument for a more economical and less bureaucratic succession
title_fullStr Succession planning: Advantages of establishing a family holding company as an instrument for a more economical and less bureaucratic succession
title_full_unstemmed Succession planning: Advantages of establishing a family holding company as an instrument for a more economical and less bureaucratic succession
title_sort Succession planning: Advantages of establishing a family holding company as an instrument for a more economical and less bureaucratic succession
author Carpi Paiva, Renata Alfradique
author_facet Carpi Paiva, Renata Alfradique
Malvino, Leonardo Gomes
author_role author
author2 Malvino, Leonardo Gomes
author2_role author
dc.contributor.author.fl_str_mv Carpi Paiva, Renata Alfradique
Malvino, Leonardo Gomes
dc.subject.por.fl_str_mv planejamento
sucessório
holding
familiar
planning
sucession
holding
familiar
topic planejamento
sucessório
holding
familiar
planning
sucession
holding
familiar
description Initially, I point out that the main scope of this article is to express considerations about the elaboration of succession planning through the constitution of an Equity Holding, covering matters related to patriarchs and heirs, discussing taxation, the corporate type, and the donation of reserved shares of usufruct as a strategy of succession of assets. 
publishDate 2022
dc.date.none.fl_str_mv 2022-11-29
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojs.emerj.com.br/index.php/revistadaemerj/article/view/459
url https://ojs.emerj.com.br/index.php/revistadaemerj/article/view/459
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojs.emerj.com.br/index.php/revistadaemerj/article/view/459/271
dc.rights.driver.fl_str_mv Copyright (c) 2023 Leonardo Gomes Malvino, Renata Alfradique Carpi Paiva
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 Leonardo Gomes Malvino, Renata Alfradique Carpi Paiva
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Escola da Magistratura do Estado do Rio de Janeiro
publisher.none.fl_str_mv Escola da Magistratura do Estado do Rio de Janeiro
dc.source.none.fl_str_mv Revista da EMERJ; v. 25 n. 1 (2023): Revista da EMERJ; 147-183
2236-8957
1415-4951
reponame:Revista da EMERJ (Online)
instname:Escola da Magistratura do Estado do Rio de Janeiro (EMERJ)
instacron:EMERJ
instname_str Escola da Magistratura do Estado do Rio de Janeiro (EMERJ)
instacron_str EMERJ
institution EMERJ
reponame_str Revista da EMERJ (Online)
collection Revista da EMERJ (Online)
repository.name.fl_str_mv Revista da EMERJ (Online) - Escola da Magistratura do Estado do Rio de Janeiro (EMERJ)
repository.mail.fl_str_mv revistadaemerj@tjrj.jus.br
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