Planejamento sucessório a partir da constituição de uma holding familiar: uma análise comparativa dos custos no estado do Rio Grande do Norte

Abstract

The object of the research is to compare the costs of carrying out succession planning, specifically of real estate through the constitution of a family holding company, and the transfer of assets via inventory, in its judicial and extrajudicial form. To this end, an analysis of the implications of family law and the property regime for the possibility of transferring assets during life is carried out, as well as an analysis of the legal limitations imposed due to the anticipation of the legitimate and patrimonial disposition during life. A study is also carried out on the limitations of succession planning from the perspective of succession law. Based on this analysis, we begin to examine the business aspects involved in setting up a company for the purposes of transferring assets, as well as the possibilities of carrying out the operation with the greatest legal certainty. There is also the tax incidence on the payment of properties in the company, as well as the transfer of quotas or shares to successors. Finally, a comparative analysis of the costs incurred on the transfer of assets through the family holding, via judicial and extrajudicial inventory, was carried out, making it possible to observe the economy of the family holding.