Family holding company: legal strategies for estate and succession planning

Abstract

This research addresses the use of the family holding company as an innovative strategy for succession planning and asset protection, demonstrating how the centralization of assets in a single legal structure can contribute to the organization, business continuity and mitigation of family conflicts. The study analyzes the practice of the family holding company from multiple perspectives, considering legal, tax and operational aspects that interact in an integrated way to offer security and efficiency in the transmission of assets between generations. Through a comprehensive literature review, the main mechanisms that underlie the adoption of this instrument were identified, highlighting the importance of clear and structured governance, capable of minimizing risks, reducing the incidence of litigation and optimizing the tax burden. The research shows that the family holding model enables the creation of a centralized administration environment, in which assets are managed in a more transparent and systematic way, allowing the implementation of policies that ensure business continuity and protection against eventual crises or economic challenges. The constitution of a holding company also provides the shielding of assets, by separating personal assets from business risks, which favors the financial stability and sustainability of family businesses, whether in the urban or rural context. In addition, the study demonstrates that the integration of complementary measures, such as taking out insurance, enhances the security of assets, creating an additional layer of protection that is essential in times of uncertainty. The analysis of the collected data reveals that the practice of the family holding company not only contributes to administrative efficiency, but also to the reduction of tax burdens and the rationalization of succession processes, promoting a management that combines legal and tax aspects in a harmonious way. The results obtained reinforce the relevance of this instrument for business families, demonstrating that the adoption of a structured and well-planned model can represent an effective solution to contemporary challenges, allowing an orderly transmission of assets and business continuity in complex and dynamic environments. The study concludes that the family holding company is a strategic tool, capable of integrating different dimensions of asset and succession management, promoting legal certainty, tax efficiency and sustainability of family enterprises, contributing significantly to the economic stability and longevity of companies in the long term. This approach highlights the potential of the family holding company to transform management effectively.