Creating a family holding company is one of the most strategic decisions for asset protection and succession planning. But what is the right time to structure it?
What is a Family Holding Company?
A family holding company is a business created specifically to manage a family's assets. It can own other companies, properties, equity interests, financial investments, and other assets.
When to Structure a Holding?
Consider creating a family holding when:
When family assets exceed R$ 5 million, tax and protection benefits justify structuring a holding company.
Families with multiple properties benefit greatly from holdings, especially for rental management and future succession.
If there are concerns about succession and division of assets among heirs, a holding avoids lengthy and costly probate processes.
Entrepreneurs who want to protect their personal assets from business activity risks should consider a holding.
Types of Family Holding
There are different models, each with a specific purpose:
1. Pure Holding
Created exclusively to hold interests in other companies or assets. Does not conduct operational activities.
2. Asset Holding
Focused on managing properties and other assets. Ideal for families with significant real estate portfolios.
3. Mixed Holding
Combines management of equity interests with asset administration. Most complete and versatile model.
Tax Advantages
Main tax advantages include:
- ITCMD Savings: Significant reduction in inheritance and gift tax
- Rental Efficiency: Optimized taxation for rental income
- Profit Distribution: Possibility of tax-exempt distribution
- Reorganization: Corporate restructurings with tax benefits
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Guilherme Pagotto
Diretor Tributário
Contador, especialista em tributação empresarial e planejamento tributário estratégico. Mais de 15 anos de experiência em reforma tributária e estruturas societárias.
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