As limitações e as ilegalidades da holding familiar no âmbito rural

This article’s object of study is the family holding as a form of succession planning in rural areas. The general objective of the work is to analyze the limitations and/or illegalities in the constitution of a family holding as a tool for succession planning in rural areas, focusing on legal and family issues, within the patrimonial bias. The research question is: What are the limitations and/or illegalities in establishing a family holding company in planning the succession process that may occur in the rural context? To answer the question, the literature review and analysis of current Brazilian legislation were used as a study method, following the snowball methodological theoretical proposal that aims to provide in-depth qualitative research of the main authors and references on the topic, within the sciences. social. The results indicate that the holding company may present some illegalities/limitations such as costs, inaccessibility, periodic reviews, disregard of legal personality and disregard of inverse legal personality, unjust enrichment, concealment of assets, losses to female successors, asset loss. It is concluded that the professional’s vision is fundamental to reduce the risks of illegalities and limitations, with the assessment in the specific case based on the family/asset and rural productive situation.