Holdings como meio de proteção patrimonial

Abstract

The search for patrimonial protection has become an increasin gly relevant aspect in the Brazilian legal system, especially with the advent of the globalization. Therefore, it is important to analyze the main business institute used in Brazil for this purpose: the holding company. This monograph presents a legislativ e and bibliographical analysis of the hypotheses of establishment of holdings aiming to patrimonial protection, succession planning and tax avoidance. This research is based on literature review relevant to the subject, as well as legislative analysis affe cting the constitutional, business, tax and civil scopes of the Brazilian legal system, using as a basis the deductive method. It has been found that there are wide advantages in using the holding companies to protect assets, although its incorporation dep ends on a broad factual analysis of the characteristics and peculiarities of the family and those who intend to institute such a process. From these results it can be concluded that, although there are some disadvantages, this procedure is able to allow gr eater patrimonial efficiency, based on the constitutional economic order and the principles of economic freedom and free enterprise.