HOLDING AS A FORM OF SUCCESSION PLANNING

Abstract

Holding companies as a form of succession planning have gained prominence in the business and family context, being used as an effective strategy for protecting assets and minimizing taxes. The general objective will be to analyze the use of holding companies as a succession planning mechanism, addressing their advantages, legal and tax aspects, in addition to highlighting their importance in organizing family assets. The research methodology used is bibliographic, involving the analysis of doctrines, academic articles and legislation relevant to the subject, aiming to provide an in-depth understanding of the advantages and challenges associated with the creation of holding companies. The justification for choosing this topic lies in the growing need for succession planning in Brazil, where the lack of an adequate strategy can lead to asset disruption and family conflicts. In addition, the relevance of the topic is evidenced by the complexity of tax laws and the search for alternatives that guarantee efficiency in the transfer of assets. Thus, the analysis of holdings as a succession planning tool not only contributes to academic knowledge, but also guides entrepreneurs and families in adopting practices that promote asset security and the continuity of their legacies.