As engrenagens do planejamento sucessório no que tange às empresas familiares e a holding como ferramenta de efetivação

Abstract

The present work aims to establish and indicate, within a context that presents a strong business identity, the characteristics, particularities and complexities existing in family business societies. Introduce yourself, in scenario exposed and studied, family businesses as a specific characteristic of an enterprise, regardless of the type it belongs to. Therefore, analyzing and the difficulties faced by family societies in overcoming the succession process. In view of the desire to continue, through the next generations, to an intensely built legacy, is the great obstacle understood by family businesses. From this perspective, it is evident the need to plan, still in life, the succession of administrators, in order to, at least alleviate the problems that will come. For this, the holding companies are presented as a viable instrument and alternative to the exposed problem, which can be applied in each and every family business, respecting and analyzing the needs of each case. Therefore, the family holding appears as an option for planning succession of the family business company, in order to preserve, within a complex family context, preventing its early extinction