Protect Your Assets and Organize Family Succession
With the new ITCMD rule (Complementary Law 227/2026), transferring assets without planning can cost up to 8% of total value. A holding does not reduce the ITCMD base: quotas are valued at market value. It organizes succession and sets the timing of payment; the result depends on the structure, the state and each case.
Educational content; it does not constitute individualized legal or tax advice — consult a professional for your case.
When Estate Holding is Essential
If you identify with one or more of these scenarios, an estate holding can bring organization and security:
Significant assets in real estate, stocks or corporate holdings
Concern with succession planning and family protection
Need to avoid future conflicts among heirs
Interest in planning the timing and form of ITCMD payment
Desire to protect assets against business risks
Family with multiple heirs and generations
What We Deliver
Complete accounting and tax planning, with the legal side of succession handled by a partner law firm
| Entregável | Descrição |
|---|---|
Estate Diagnosis | Complete mapping of assets, rights and family structure. Estate inventory and succession tree |
Succession Planning | Transfer strategy with ITCMD calculated before deciding. Schedule for gifting and ITCMD payment |
Holding Structuring | Creation of estate holding with family governance. Clear succession rules in the articles of association |
Execution and Registration | Formalization, asset transfer and legal registration. Holding constituted and assets contributed |
Estate Holding Benefits
Asset Protection
Separation between family assets and business risks
Organized Succession
Planned transfer, with rules defined during lifetime
Planned Taxation
ITCMD and rental income taxes calculated with the family's numbers, before deciding
Family Governance
Clear rules for management and distribution
Numbers That Go Into the Plan
8%
ITCMD ceiling in Brazilian states
4%
ITCMD in São Paulo (flat rate)
2/3 + 1/3
Possible payment split for gifts with retained usufruct, in São Paulo
Ready to Protect Your Assets?
Schedule a free consultation and see, with your family's numbers, whether an estate holding makes sense.