A HOLDING FAMILIAR COM PRÁTICAS DE GOVERNANÇA CORPORATIVA COMO ALTERNATIVA AO PLANEJAMENTO SUCESSÓRIO: UM DIÁLOGO A PARTIR DA SÉRIE SUCCESSION

Abstract

Succession planning is a legal strategy that makes it possible to adopt mechanisms aimed at the effective and efficient transfer of a person's assets after their death. Within succession planning, the family holding company stands out because it seeks to preserve control of assets within the family, taking into account aspects of governance, transparency and responsibility of those involved. In the short term, while still alive, it is possible to think about the transfer of assets and rights to heirs based on the tripod “family x assets x wishes”, so that these assets survive without trauma or disruption when passed on to heirs in the future, considering the problems that may arise, such as fights between successors and their lack of preparation to take over the leadership of the business. The aim is to discuss succession and business planning based on the Succession series, in order to demonstrate the need to think strategically about the transmission of assets, without family disputes interrupting or damaging the productivity and integrity of the business and the family. To this end, a deductive, qualitative methodology was used, employing bibliographical and documentary research techniques. As a result, it was noted that the holding company as an instrument of succession planning linked to corporate governance practices can bring real benefits to the continuity of the family's business assets.