Holding Familiar e sua aplicabilidade para a preservação patrimonial e mitigação de conflitos

• Autor(a) principal: Tavares, Stéffany Lais Marques
• Data de Publicação: 2022
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/34443
• topic: Holding; Planejamento sucessório; Proteção patrimonial; Planejamento tributário; CNPQ::OUTROS

A family holding company is a company created to own the assets and rights of a family. From it,this paper discusses how the family holding can be applied to the planning of heritage preservation, succession planning organization and reduction of tax payments. Its defined objectives were to identify the benefits perceived with the creation of the holding company, understand the motivations for opening the holding and demonstrate how succession planning takes place from the holding. Therefore, a qualitative and descriptive research was carried out, in which the results were confirmed through consultations in theoretical approaches linked to the relevant legislation and through the case study in a family business, the data were constructed through interviews with those involved. The results show that the entrepreneur sees the evolution of the patrimony and the need arose for a model that facilitates the administration of the assets. A holding company presented as a viable alternative for protection against third parties with the inclusion of restrictive contract clauses, in addition to mitigating family conflicts of interest, because succession planning is done, through the distribution of quotas among family members. Another result found from the constitution of the holding is the reduction of costs related to succession and income, which proves the efficiency of this mechanism in the field of succession, tax savings and preservation of assets.