Estudo sobre planejamento tributário em uma holding familiar

Abstract

The purpose of this study was to show whether the creation of a family holding company is a type of company that can help reduce the tax burden and protect assets. In order to achieve this objective, the study used existing laws and concepts available in the literature on tax planning and family holding and also brought a comparative analysis based on a company (holding company), describing whether the manager is effectively managing to identify tax benefits in the modality. In order to demonstrate whether the holding company is a business format that can help in reducing the tax burden and in asset protection, it was necessary to describe and validate its performance and what are the legal means for carrying out tax planning and family succession. The study used bibliographic, descriptive, qualitative research; applied in case study procedures. Data were collected through semi-structured interviews, in which the managing partner of a family holding company was interviewed. The results of the research show that although the company experiences several of the advantages indicated by the literature with the business modality, the owner partner, even describing them in his speech, does not seem to be associating certain situations as beneficial to the company.