Family holding as a form of patrimony shielding in the succession planning

Abstract

The present study aims to analyze the application of familiar holding as an asset shielding strategy in estate planning,in order to avoid crises and decommissioning upon the death of the head administrator in scope of family enterprises. In this context, familiar holding emerges as a protection and successional planning, allowing the segregation of familiar assets in a specific enterprise. Therefore, the goal of this former study is to analyze the efficiency  of familiar holding as a tool to protect the family estate and assure the persistence of the family business. In this diapason, sticks out the importance of better comprehension about the practices and strategies to preserve the familiar asset and guarantee the progress of the business. In addition, the observations about the pros about familiar holding as a manner of asset shielding and the way it contributes with the law professionals, contability, administration and related areas, as well as to improve the successional planning.  In conclusion the familiar holding can be an efficient solution in order to protect the familiar estate and avoid familiar conflicts. On the other hand, a carrying and personalized approach it’s necessary, considering the peculiarity of each family and business. Thus, the most declarative and recommendable is to look for specialized advisory in order to guarantee a suitable implementation of familiar holding as a strategy of asset shielding in the succession planning.