Biasus, Alessandra ReginaDurli, Laura Laís2025-03-202024https://repositorio.uricer.edu.br/handle/35974/815This study analyzes the effectiveness of Family Holding Companies as a tool for estate and tax planning, considering the growing popularity of this concept alongside the high complexity of Brazilian tax legislation and the significant tax burden faced daily by individuals and businesses residing in Brazil. Based on this scenario, the research investigates whether the transfer of assets from an individual to a legal entity, through the establishment of a holding company, offers real advantages in both estate and tax matters. Thus, the objectives of this study are to understand the main concepts of estate planning, to examine the concept, classification, and establishment of holding companies, as well as their application as a means of asset protection and tax reduction, and to demonstrate the viability of holding companies as an effective tool for estate and tax planning. This study adopts a methodological approach based on the inductive method, and regarding the methodological procedures, descriptive and analytical-descriptive methods were used, based on a bibliographic analysis of applicable legislation, doctrines, and specialized articles. The study, structured in three chapters, begins with an introduction to estate planning, emphasizing the importance of pre-organizing the transfer of assets to avoid family conflicts. The second chapter explores the concept and structuring of family holding companies, highlighting their role in centralizing assets and efficiently managing them by allowing greater control over assets and ensuring the continuity of businesses in the event of the owner's death, often avoiding the delays of traditional probate, in addition to protecting assets from external risks such as financial crises and legal disputes. Furthermore, the incidence of taxes such as ITCMD, ITBI, and IR in holding companies is discussed to assess the economic advantage of choosing this model, considering that the establishment and maintenance of a company require considerable investment, which may not be feasible for families with smaller or less complex estates. Finally, the third chapter evaluates both the benefits and limitations of establishing a holding company as an effective way to organize succession and reduce tax incidence, considering that while this concept may offer advantages such as cost reduction and simplification of the estate process, its adoption does not automatically guarantee benefits, as effectiveness depends on several factors such as the nature of the holding, its corporate purpose, the assets involved, and the intentions of the family group, as these factors directly affect the tax incidence on the company's assets and transactions. Additionally, the loss of direct ownership of assets may cause conflicts, and in some cases, the tax burden may be higher than that faced by an individual, especially due to taxes like COFINS and PIS. It concludes that, when well-planned, a family holding company can be a powerful strategy to ensure the preservation and continuity of assets, respecting the particularities of each family and the specifics of the assets involved, in order to avoid future legal and financial complications.pt-BRDireitoPlanejamento sucessórioProteção patrimonialHolding familiarTrabalho de Conclusão de Curso