O HOLDING PATRIMONIAL E SEUS ASPECTOS LEGAIS CONSTITUTIVOS

This text focuses mainly on the constitutive aspects of the asset holding company, which can be a viable alternative for family succession planning, provided that the legal aspects of this legal route are respected. This is due to the need to keep the family assets protected by the owner of the assets, with the primary function of preparing and anticipating the inheritance to family members and spouses, which, in addition to avoiding family conflicts and losses, is a skillful way of obtaining tax and fiscal benefits, which has a major impact on the administration of these assets. The objective of this text is to address the importance of adherence to the asset holding company by family members and/or administrators of the inheritance assets, observing the legal aspects that give validity to this type of administration, as provided for in Brazilian Civil Law, emphasizing the main requirements, the corporate type and the advantages and precautions that should be taken with this type of instrument, avoiding asset fraud. This topic is of great importance since it encompasses a problem that affects many family businesses in the country, because when it comes to inheritance and assets, such matters are covered by legal and financial conflicts, which, if not managed skillfully, can lead to bankruptcy and family dissolution. The methodology that will be used to write this article consists of theoretical-bibliographical research with exploratory purposes regarding doctrine, legislation and jurisprudence.