Succession planning: paths to continuity and legal security

Abstract

This article aims to examine estate planning as a legal instrument for patrimonial organization and the preservation of legal certainty in causa mortis transfers. The study is based on the premise that succession, beyond being an inevitable legal phenomenon, encompasses emotional, economic, and social aspects that directly affect the stability of family relationships. In this context, estate planning emerges as a rationalizing mechanism that enables the owner of the assets to determine, in advance and within legal limits, the destination of their property, reconciling private autonomy with the protection of the heirs’ legitimate portion. The analysis addresses the legal foundations of the institute, the constitutional principles that guide it, and the main applicable legal instruments — such as wills, donations, family holdings, prenuptial agreements, life insurance, and private pension plans — based on specialized doctrine and precedents from the Superior Court of Justice. The study demonstrates that estate planning transcends a merely patrimonial dimension, representing a true strategy of family management and conflict prevention, while ensuring business continuity and financial liquidity for succession. Therefore, the institute reaffirms its practical and social importance as an expression of responsibility, prudence, and predictability in patrimonial legal relations.