Succession planning through the family holding company and its implementation in the extrajudicial notary and registry offices of the State of Goiás

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Abstract

This study examines the family holding company as a tool for estate planning in Brazil, focusing on the legal, registry, and tax aspects related to its formation and implementation in the Extrajudicial Registries of the State of Goiás. It highlights that a family holding company enables efficient asset management, allows for the advance organization of succession, and helps reduce the tax burden compared to traditional mechanisms such as lifetime donations or probate. The research analyzes the different types of holdings, the preparation of the articles of association, registration with the Commercial Registry, and the process of integrating real estate into the company’s share capital, considering the legal and technical requirements imposed by the registries. The study emphasizes the importance of proper formalization to ensure legal security, transparency, and effective asset management in relation to third parties. The investigation was conducted using a qualitative and exploratory approach, based on bibliographic review and documentary analysis of legislation, regulations, and applicable fees tables.