Planejamento sucessório na holding rural familiar

Abstract

Brazilian agribusiness stands out for being one of the most important sectors of the Brazilian economy: its participation in the Gross Domestic Product reaches around 28%. This activity has grown technologically and is mostly led by rural producer families. These family businesses manage rural properties and are faced with some challenges that can cause damage to the business. The creation of a rural family holding company is intended to keep the properties within the family scope, to ensure the assets of the owners to their successors. Through succession planning, the rural family holding company intends to continue the family business, ensuring its perpetuity for the next generations. For the realization of this article, exploratory research is used, with the themes addressed with technical procedures of bibliographical research, through law, doctrine and jurisprudence, with the purpose of addressing the succession implications involved in the creation of a holding company on rural properties. Finally, it was concluded that through succession planning through the creation of the rural family holding, it is possible to obtain advantages in order to avoid the wear and tear that a broad inventory process would bring to the families of rural producers.