Limites e vantagens da holding patrimonial familiar como alternativa ao planejamento sucessório e patrimonial
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Data
2023-02-16
Autores
Frattari, Marina Bonissato
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Editor
Universidade Estadual Paulista (Unesp)
Resumo
O planejamento sucessório é uma estratégia jurídica que possibilita a adoção de mecanismos voltados para a transferência eficaz e eficiente do patrimônio de uma pessoa após a sua morte. Dentro do planejamento sucessório, a holding patrimonial familiar ganha destaque por controlar o patrimônio da família para fins de organização patrimonial e planejamento sucessório. Neste viés, o presente trabalho objetivou analisar a holding familiar patrimonial como instrumento apto ao planejamento sucessório, seus limites e vantagens, a fim de investigar se a constituição dessa estrutura societária traria a continuidade do patrimônio do autor da herança, sendo uma possível alternativa à legítima sucessória. Quanto à metodologia, priorizou-se a técnica de pesquisa bibliográfica e da análise jurisprudencial. O método foi o dedutivo, com abordagem qualitativa e natureza aplicada, através da investigação em doutrinas jurídicas, legislação, artigos científicos, teses, dissertações, entre outros, especialmente conteúdos que se relacionem com os limites e as vantagens da holding patrimonial familiar como forma de planejamento sucessório com foco nas áreas do direito sucessório, direito societário e direito tributário. Como resultado, observou-se que a holding patrimonial familiar como instrumento apto ao planejamento sucessório, embora possa incorrer em fraude, não é uma alternativa à legítima, vez que esta é regra jurídica que merece ser cumprida para validade do negócio jurídico, existindo remédio jurídico, como a desconsideração da personalidade jurídica, que garante o cumprimento da regra sucessória. Contudo, se observados os limites sucessórios, empresariais e tributários, a sociedade empresária trará reais benefícios à continuidade patrimonial, seja do patrimônio familiar ou profissional.
Succession planning is a legal strategy that enables the adoption of mechanisms aimed at the effective and efficient transfer of a person's assets after death. In the succession planning field, the family wealth holding company stands out for controlling the family's assets with the purpose of organizing assets and planning succession. Thus, this study aimed to analyze the family holding as a suitable instrument for succession planning, its limits and advantages, in order to analyze whether the constitution of this corporate structure can bring continuity to the inheritor's assets, being a possible alternative to legitimate succession. As for the methodology, the research technique was the bibliographical and the decision analysis methodology (DAM). The method was deductive, with a qualitative approach and applied nature, through research in legal doctrines, legislation, scientific articles, theses, dissertations, among others, especially contents that relate to the limits and advantages of the family patrimonial holding as a form of succession planning focusing on the areas of succession law, corporate law and tax law. As a result, it was possible to notice that the family holding company as a suitable instrument for succession planning, although it may incur in fraud, is not an alternative to the lawfulness, since the latter is a legal rule that deserves to be complied with for the validity of the legal transaction, and there is a legal remedy, such as the disregard of the legal entity, which guarantees the compliance with the succession rule. However, if the succession, business, and tax limits are observed, the business company will bring real benefits to patrimonial continuity, whether of family or professional patrimony.
Succession planning is a legal strategy that enables the adoption of mechanisms aimed at the effective and efficient transfer of a person's assets after death. In the succession planning field, the family wealth holding company stands out for controlling the family's assets with the purpose of organizing assets and planning succession. Thus, this study aimed to analyze the family holding as a suitable instrument for succession planning, its limits and advantages, in order to analyze whether the constitution of this corporate structure can bring continuity to the inheritor's assets, being a possible alternative to legitimate succession. As for the methodology, the research technique was the bibliographical and the decision analysis methodology (DAM). The method was deductive, with a qualitative approach and applied nature, through research in legal doctrines, legislation, scientific articles, theses, dissertations, among others, especially contents that relate to the limits and advantages of the family patrimonial holding as a form of succession planning focusing on the areas of succession law, corporate law and tax law. As a result, it was possible to notice that the family holding company as a suitable instrument for succession planning, although it may incur in fraud, is not an alternative to the lawfulness, since the latter is a legal rule that deserves to be complied with for the validity of the legal transaction, and there is a legal remedy, such as the disregard of the legal entity, which guarantees the compliance with the succession rule. However, if the succession, business, and tax limits are observed, the business company will bring real benefits to patrimonial continuity, whether of family or professional patrimony.
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Palavras-chave
Organização sucessória, Continuidade patrimonial, Transmissão de bens, Legítima sucessória, Succession organization, Continuity of property, Transmission of assets, Legitimate inheritance