HOLDING FAMILIAR COMO PLANEJAMENTO SUCESSÓRIO E AMPARO PATRIMONIAL

This study analyzes the use of family holding companies as a legal instrument for estate planning and asset protection within the Brazilian legal system. Developed in December 2020, the research aims to demonstrate how the establishment of a holding structure can contribute to business continuity, asset organization, and the reduction of potential conflicts among heirs. The paper addresses the fundamentals of inheritance law, the main estate planning instruments, and the concept of holding companies, with particular emphasis on asset holding structures applied in a family context. It also examines the process of establishing a holding company, its characteristics, classifications, and its legal, corporate, and tax implications. The research highlights the advantages of adopting a family holding structure, including the reduction of probate costs and bureaucracy, tax optimization, asset preservation, and increased legal security in succession processes. It also discusses the legal limitations of this mechanism, especially regarding the prohibition of fraudulent asset shielding practices. The methodology is based on bibliographic research, including the analysis of specialized doctrine, applicable legislation, and relevant academic studies, using an inductive approach. The study concludes that family holding companies represent an efficient estate planning tool when properly structured and aligned with the family's legal and economic reality, providing greater organization, security, and continuity in asset management.