Family wealth: holding company and succession with tax and accounting analysis.
Organizing assets, equity interests and succession requires looking at the legal, tax and accounting sides at the same time.
Other areas of this practiceProtection
What we do
What is included in Wealth and holdings
We help families assess whether a holding company makes sense and, when it does, structure it with partner lawyers, comparing the tax and accounting effects of each alternative.
Asset holding company
Corporate structuring to consolidate and organize the family's assets (real estate, equity interests).
Wealth succession
Organizing the transfer of wealth between generations, with the legal, tax and accounting effects assessed.
Family governance
Family rules on the use, management and division of shared wealth. Board, family protocol and leadership succession are handled in the Governance and succession area.
Tax and accounting integration
Assessment of the tax and accounting effects of the chosen wealth structure.
Partners' income tax
Support with the partners' individual income tax, which relates to the family's assets and equity interests.
How it works
How the work happens
- 01
Wealth assessment
Survey of the assets, equity interests and current family structure.
- 02
Structure design
Evaluation of holding company alternatives and succession planning together with partner lawyers.
- 03
Tax and accounting analysis
Verification of the tax and accounting effects of each alternative.
- 04
Implementation
Formation of the holding company and formalization of the necessary legal acts.
- 05
Maintenance and review
Periodic follow-up as the family and its wealth change.
Who it is for
Who this area is right for
Getting started
First holding company assessment, with the organization of personal and business wealth.
Growing
Asset holding company with multiple heirs and the start of formal succession planning.
Large companies
Multigenerational wealth structure integrated with the group's corporate governance.
In the ecosystem
What connects to this area
Governance and succession
The holding company brings the family's assets together. The rules for relations among family members are in the family protocol, in the Governance and succession area.
Tax planning
The wealth structure chosen affects the taxation of both the family and the company.
Corporate finance
A planned succession helps reduce the risk of disputes among heirs when the company is sold.
Frequently asked questions
Questions from anyone evaluating
Does every family with a business need a holding company?
No. It depends on the value and complexity of the wealth and on the succession goals. The wealth assessment helps answer that.
Does an asset holding company eliminate payment of ITCMD (state inheritance and gift tax)?
It does not eliminate it; in some cases it can change the form and timing of taxation on the transfer of assets. The analysis is done case by case by the partner lawyers and the tax area.
Does a holding company replace a will?
It does not replace it automatically; it can complement succession planning, depending on the structure chosen.
How long does it take to set up a holding company?
It varies with the complexity of the wealth. The timeline is estimated after the assessment.
Can minor children take part in the holding company?
It is generally possible, provided the rules on representation and the protection of legally incapacitated persons are observed, which may involve court authorization. The analysis is done case by case.
Does the partners' income tax change with a holding company?
Assets and equity interests appear on the individual income tax return, and a change in the wealth structure can change what is reported. The analysis is done case by case.
Updated on
Understand how a holding company and succession apply to your family's wealth.
This content is purely informational, makes no promise of results and does not constitute individual legal advice. Legal services are provided by lawyers registered with the OAB (Brazilian Bar Association).