Holding familiar como ferramenta no planejamento sucessório frente à participação do sócio menor

Abstract

This study investigates how the family holding company can be used in estate planning, with a focus on the inclusion of minor heirs as shareholders. The research question that guides the study is: how does the family holding operate as a succession tool, particularly regarding the participation of minors? The main objective is to analyze the legal feasibility of this inclusion, as well as to understand the tax benefits associated with the creation of the holding. The theoretical framework is based on the Civil Code, the Statute of Children and Adolescents, and works on corporate and inheritance law. The methodology adopted is a bibliographic review with a qualitative approach, as well as an analysis of specific legislation. The results indicate that, as long as they are legally represented, minor heirs can be included in the family holding, with limitations on their roles. The research also concludes that the holding is an effective tool for succession, offering tax advantages and a more efficient transfer of assets when properly planned.