Planejamento de holding familiar

Abstract

This study aims to present strategies for planning a family company in the holding business sector. Its overall objective is to analyze the Family Holding from a national and international perspective through a literature review compared with concepts grounded and described in the text. The development of these societies was made possible by the Corporations Law (Brazil, 1976) and reinforced by indications from the Federative Constitution of Brazil in 1988 and the Civil Code of 2002. The elaboration of this study was guided by the question: What are the main benefits and challenges associated with the implementation and operation of a family holding, considering national and international literature, and how do these aspects compare to established theoretical concepts about this model of corporate structure? The methodology employed was based on a bibliographic review with characteristics of systematic literature review. Data collection involved consulting two databases, Scielo and Portal CAPES, using descriptors related to the Family Holding, resulting in an initial set of 80 articles, culminating in the selection of a total of 7 articles. The analysis of these articles involved the extraction and comparison of the main points discussed in the research with the established theoretical framework for the investigation. The results indicate that the creation of the Family Holding demands meticulous planning, which is directly related to the need to reframe the organizational culture. Additionally, it was noticed that the Family Holding presents a set of benefits related to asset protection, taxation, and preservation of harmony in the relationships among the partners.