Holding familiar como forma de planejamento tributário e sucessório: percepção de contadores atuantes na área, no município de Governador Valadares

Abstract

In a context where Brasil has a high tax burden and a sucessor process known to be costly and time consuming, it is of fundamental importance the realization of a tax and successor planning. In this sense, an increasingly used strategy is the creation of a Family holding, that is, a company will have ownership of the assets of a certain individual. This way, the former article has as it’s objective analyse what is the perception of accounting professionals that constitutes Family holdings as a means to make tax and successor plannings, in the municipality of Governador Valadares/MG. For this to be possible, there was a survey, and the data colection was made through the aplication of a quiz. From the data colected, it was concluded that from the perception of the interviewed accountants, the creation of a Family holding only minimizes the inventory process, not making it go away as a whole. Besides that, it can be highlighted the amount of taxes payed that is reduced when comparing the Family holding with the previous process. For future articles that may be done, it is suggested that other places, as well as other professionals be analysed, as a means to compare the findings of this research.