FAMILY HOLDING COMPANY AS A STRATEGY FOR ESTATE PLANNING

Abstract

With the growing popularity of holding companies in Brazil and the importance of understanding more about the topic, this article addresses family holding companies. Designed to protect family assets and facilitate succession planning, in addition to providing tax advantages in accordance with current legislation. The study details the different types of holdings, with an emphasis on family holdings, addressing how they work, both in terms of asset division and how they work to protect this wealth so that it is maintained within the family, as well as examining its functionalities and tax benefits. Furthermore, it investigates the relationship between family holdings and the Real Estate Transfer Tax (ITBI) and the Causa Mortis and Donation Transmission Tax (ITCMD). The analysis seeks to provide a comprehensive understanding of how holding companies can be an effective tool for wealth and succession management.