A estrutura e os benefícios da holding familiar no planejamento sucessório das famílias brasileiras

• Autor(a) principal: Okano, Natalia Peraro
• Data de Publicação: 2022
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/31915
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Holding familiar; Planejamento sucessório; Direito sucessório; Direito civil; Family holding; Succession planning; Succession law; Civil law

The purpose of this study is to analyze Succession Law and the forms of succession in Brazilian Law, in order to understand the structure and peculiarities of the legal institute of Family Holding, as well as to demonstrate its relevance within the branch of Succession Law, comparing it to other forms of succession and outlining its benefits. To this end, a comparative doctrinal analysis was used, with a descriptive approach, of several works related to the branches of Civil and Business Law, seeking to understand Succession Law and the forms of property succession in Brazil, especially inventory and donation, and, subsequently, to analyze the Family Holding, its structure, purpose and benefits. Considering the slowness of the Brazilian judicial system and the complexity of issues involving the division of assets after the death of a certain individual, especially when there is the need for a judicial succession, the Family Holding presents itself as a legal and viable alternative to avoid the delay in the separation of assets upon the death of a certain family member. Despite not being considered an autonomous institute in Brazilian law, if not a form of constitution of a business company, it has been consolidated as one of the main forms of succession planning for Brazilian families, due to its economic and practical benefits in the management of assets