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Pontos principais destacados e comentados sobre a Lei do Superendividamento - Lei n. 14.181/2021
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This writings searching the convenience of holding companys as device to sucessfully preserve the... more This writings searching the convenience of holding companys as device to sucessfully preserve the family patrimony and assets. The thecnique used was the bibliographic research. Initially was argued the concept of the holding company, establishing that doesn’t a sort of corporate, according the brazilian law, but a special characteristic of its social object. Therefore, the regulament to be follow by the company about the struture, the relationship among the partners or with strangers and the appurtenent taxes are submitted to the corporate type and the juridical natural that will be adopted. In sequence it explored the holding firm’s types and what kind of legal company suits to make a family sucession plan. We demonstrate how to complement the social equity, the corresponding taxation and the way the descendants become partners. Is presented the adversity of family sucession, exposing its legal singularities and the malefic consequences that the lack of a sucession plan represents to the family’s assets and companies. Lastly, the holding company is evaluated as an able resource to avoid family conflict, high taxation of the inheritance, and the bankruptcy derived of the no continuity of the management in the ideals founded by the deceased ascendant.
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O que é e para que serve a Holding Familiar, 2021
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