HOLDING FAMILIAR E SUAS CARACTERÍSTICAS DE INOVAÇÃO NO RAMO DO DIREITO BRASILEIRO: um meio de blindagem patrimonial para o momento da sucessão

Abstract

This scientific article addresses the use of the family holding company in the context of business succession. The family holding company is a business structure that aims to consolidate the ownership control of different companies belonging to the same family group. By acquiring shares of the controlled companies, the family holding company consolidates the decision-making power in a single entity, enabling more efficient resource management. During the succession process, the family holding company plays a fundamental role in facilitating the transfer of power and the making of strategic decisions within the family. By consolidating the ownership control of the companies in a single entity, asset fragmentation is avoided, and a clearer and unified governance is ensured. This simplifies the succession process and ensures business continuity. Additionally, the family holding company provides relevant tax benefits during the succession process. Concentrating the shareholdings in a single company allows for the utilization of favorable tax regimes, such as reduced taxes on dividends and succession planning, contributing to an efficient transition and minimizing unnecessary tax costs. Another important aspect is the asset protection provided by the family holding company. By separating personal assets and liabilities from the family members' business assets, the holding company creates a legal barrier that safeguards the family's wealth from risks and contingencies related to the business. This helps preserve financial stability and ensures the security of family assets during the succession process. Corporate governance is also strengthened through the family holding company during succession. The structuring of business management allows for more efficient strategic coordination among participating companies, facilitating the implementation of common policies and guidelines, standardizing processes, and maximizing group-wide results. In summary, the family holding company is a strategic tool used by entrepreneurial families during succession to centralize control and management of businesses, aiming for benefits such as operational efficiency, asset protection, and continuity of the family legacy. However, it is essential to conduct a thorough analysis of the legal, tax, and financial aspects involved in this type of structure, seeking the assistance of specialized professionals to ensure proper and efficient implementation.This scientific article addresses the use of the family holding company in the context of business succession. The family holding company is a business structure that aims to consolidate the ownership control of different companies belonging to the same family group. By acquiring shares of the controlled companies, the family holding company consolidates the decision-making power in a single entity, enabling more efficient resource management. During the succession process, the family holding company plays a fundamental role in facilitating the transfer of power and the making of strategic decisions within the family. By consolidating the ownership control of the companies in a single entity, asset fragmentation is avoided, and a clearer and unified governance is ensured. This simplifies the succession process and ensures business continuity. Additionally, the family holding company provides relevant tax benefits during the succession process. Concentrating the shareholdings in a single company allows for the utilization of favorable tax regimes, such as reduced taxes on dividends and succession planning, contributing to an efficient transition and minimizing unnecessary tax costs. Another important aspect is the asset protection provided by the family holding company. By separating personal assets and liabilities from the family members' business assets, the holding company creates a legal barrier that safeguards the family's wealth from risks and contingencies related to the business. This helps preserve financial stability and ensures the security of family assets during the succession process. Corporate governance is also strengthened through the family holding company during succession. The structuring of business management allows for more efficient strategic coordination among participating companies, facilitating the implementation of common policies and guidelines, standardizing processes, and maximizing group-wide results. In summary, the family holding company is a strategic tool used by entrepreneurial families during succession to centralize control and management of businesses, aiming for benefits such as operational efficiency, asset protection, and continuity of the family legacy. However, it is essential to conduct a thorough analysis of the legal, tax, and financial aspects involved in this type of structure, seeking the assistance of specialized professionals to ensure proper and efficient implementation.