{"id":581,"date":"2019-11-21T14:36:27","date_gmt":"2019-11-21T17:36:27","guid":{"rendered":"http:\/\/fernandesrinhel.com.br\/site\/?page_id=581"},"modified":"2023-04-05T22:42:29","modified_gmt":"2023-04-06T01:42:29","slug":"holding-e-planejamento-sucessorio","status":"publish","type":"page","link":"https:\/\/fernandesrinhel.com.br\/site\/holding-e-planejamento-sucessorio\/","title":{"rendered":"Holding e Planejamento Sucess\u00f3rio"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;grid&#8221; anchor=&#8221;3&#8243; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221; z_index=&#8221;&#8221; css=&#8221;.vc_custom_1573915643911{padding-top: 100px !important;}&#8221;][vc_column css=&#8221;.vc_custom_1516958384989{padding-right: 0px !important;padding-left: 0px !important;}&#8221; offset=&#8221;vc_col-lg-6 vc_col-md-12&#8243;][qode_elements_holder number_of_columns=&#8221;one_column&#8221;][qode_elements_holder_item background_image=&#8221;585&#8243; item_padding=&#8221;28% 0 46.4% 0&#8243; advanced_animations=&#8221;no&#8221; item_padding_1024_1280=&#8221;28% 0 46.8% 0&#8243; item_padding_768_1024=&#8221;33.7% 0 31.9% 0&#8243; item_padding_600_768=&#8221;57.7% 0 37.9% 0&#8243; item_padding_480=&#8221;100% 0 80% 0&#8243;][\/qode_elements_holder_item][\/qode_elements_holder][\/vc_column][vc_column css=&#8221;.vc_custom_1516958388835{background-color: #ffffff !important;}&#8221; offset=&#8221;vc_col-lg-6 vc_col-md-12&#8243;][qode_elements_holder number_of_columns=&#8221;one_column&#8221;][qode_elements_holder_item item_padding=&#8221;54px 66px 38px 72px&#8221; advanced_animations=&#8221;no&#8221; item_padding_1024_1280=&#8221;34px 66px 38px 72px&#8221; item_padding_600_768=&#8221;45px 66px 22px 72px&#8221; item_padding_480=&#8221;35px 25px 38px 25px&#8221;][vc_column_text]<\/p>\n<h1>Holding e Planejamento Sucess\u00f3rio<\/h1>\n<p>[\/vc_column_text][vc_empty_space height=&#8221;9px&#8221;][vc_separator type=&#8221;small&#8221; position=&#8221;left&#8221; color=&#8221;#3c309b&#8221; thickness=&#8221;10&#8243; width=&#8221;57&#8243;][vc_column_text]Atualmente, a estrutura\u00e7\u00e3o de holdings Pura, Familiar e\/ou Patrimonial s\u00e3o\u00a0utilizadas como forma legal de administra\u00e7\u00e3o e prote\u00e7\u00e3o do patrim\u00f4nio pessoal dos s\u00f3cios e\/ou acionistas, haja vista, a complexa rela\u00e7\u00e3o jur\u00eddica que envolvem os patrim\u00f4nios e seus v\u00ednculos familiares sucess\u00f3rios.<\/p>\n<p>&nbsp;<\/p>\n<p>Frise-se por oportuno, que a express\u00e3o holding significa segurar, manter, controlar, guardar. N\u00e3o reflete a exist\u00eancia de um tipo de sociedade especificamente considerado na legisla\u00e7\u00e3o, apenas identifica a sociedade que tem por objeto participar de outras sociedades, isto \u00e9, aquela que participa do capital de outras sociedades em n\u00edveis suficientes para control\u00e1-las.<\/p>\n<p>[\/vc_column_text][\/qode_elements_holder_item][\/qode_elements_holder][\/vc_column][\/vc_row][vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;grid&#8221; anchor=&#8221;3&#8243; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221; z_index=&#8221;&#8221; css=&#8221;.vc_custom_1573915643911{padding-top: 100px !important;}&#8221;][vc_column css=&#8221;.vc_custom_1574781215503{padding-right: 0px !important;padding-left: 0px !important;background-color: #ffffff !important;}&#8221; offset=&#8221;vc_col-lg-6 vc_col-md-12&#8243;][qode_elements_holder number_of_columns=&#8221;one_column&#8221;][qode_elements_holder_item item_padding=&#8221;54px 66px 38px 72px&#8221; advanced_animations=&#8221;no&#8221; item_padding_1024_1280=&#8221;34px 66px 38px 72px&#8221; item_padding_600_768=&#8221;45px 66px 22px 72px&#8221; item_padding_480=&#8221;35px 25px 38px 25px&#8221;][vc_column_text]<\/p>\n<h1>Vantagens de uma Holding<\/h1>\n<p>[\/vc_column_text][vc_empty_space height=&#8221;9px&#8221;][vc_separator type=&#8221;small&#8221; position=&#8221;left&#8221; color=&#8221;#3c309b&#8221; thickness=&#8221;10&#8243; width=&#8221;57&#8243;][vc_column_text]Desta forma, uma holding \u00e9 uma sociedade juridicamente independente que tem por finalidade adquirir e manter a\u00e7\u00f5es de outras sociedades, juridicamente independentes, com o objetivo de control\u00e1-las, sem com isso praticar, necessariamente, uma atividade comercial ou industrial.<\/p>\n<p>Nossos profissionais est\u00e3o em frequente atualiza\u00e7\u00e3o e poder\u00e3o assessorar adequadamente na cria\u00e7\u00e3o do modelo espec\u00edfico, sobretudo para prevenir os desabores de uma sucess\u00e3o empresarial em que estejam presentes as emo\u00e7\u00f5es pessoais dos s\u00f3cios fundadores.<\/p>\n<p>&nbsp;<\/p>\n<p>As vantagens de cria\u00e7\u00e3o de uma holding, dentre outras, podem ser:<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>Eventual redu\u00e7\u00e3o da carga tribut\u00e1ria incidente sobre o patrim\u00f4nio;<\/li>\n<li>Prote\u00e7\u00e3o contra eventuais interven\u00e7\u00f5es patrimoniais (responsabilidade civil, div\u00f3rcio, sucess\u00e3o, d\u00edvidas fiscais, etc.);<\/li>\n<li>Centraliza\u00e7\u00e3o do controle patrimonial e empresarial, em face dos m\u00faltiplos interesses inerentes a uma gest\u00e3o familiar;<\/li>\n<li>Uni\u00e3o familiar facilitada em vista da delimita\u00e7\u00e3o objetiva da participa\u00e7\u00e3o de cada ente no ambiente dos neg\u00f3cios da fam\u00edlia;<\/li>\n<li>Facilita\u00e7\u00e3o sucess\u00f3ria dado ao fato de propiciar ao invent\u00e1rio partilha pr\u00e9via e devidamente acordada entre os herdeiros.<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/qode_elements_holder_item][\/qode_elements_holder][\/vc_column][vc_column offset=&#8221;vc_col-lg-6 vc_col-md-12&#8243;][qode_elements_holder number_of_columns=&#8221;one_column&#8221;][qode_elements_holder_item background_image=&#8221;617&#8243; item_padding=&#8221;28% 0 46.4% 0&#8243; advanced_animations=&#8221;no&#8221; item_padding_1024_1280=&#8221;28% 0 46.8% 0&#8243; item_padding_768_1024=&#8221;33.7% 0 31.9% 0&#8243; item_padding_600_768=&#8221;57.7% 0 37.9% 0&#8243; item_padding_480=&#8221;100% 0 80% 0&#8243;][\/qode_elements_holder_item][\/qode_elements_holder][\/vc_column][\/vc_row][vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;grid&#8221; anchor=&#8221;3&#8243; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221; z_index=&#8221;&#8221; css=&#8221;.vc_custom_1573915643911{padding-top: 100px !important;}&#8221;][vc_column css=&#8221;.vc_custom_1516958384989{padding-right: 0px !important;padding-left: 0px !important;}&#8221; offset=&#8221;vc_col-lg-6 vc_col-md-12&#8243;][qode_elements_holder number_of_columns=&#8221;one_column&#8221;][qode_elements_holder_item background_image=&#8221;619&#8243; item_padding=&#8221;28% 0 46.4% 0&#8243; advanced_animations=&#8221;no&#8221; item_padding_1024_1280=&#8221;28% 0 46.8% 0&#8243; item_padding_768_1024=&#8221;33.7% 0 31.9% 0&#8243; item_padding_600_768=&#8221;57.7% 0 37.9% 0&#8243; item_padding_480=&#8221;100% 0 80% 0&#8243;][\/qode_elements_holder_item][\/qode_elements_holder][\/vc_column][vc_column css=&#8221;.vc_custom_1516958388835{background-color: #ffffff !important;}&#8221; offset=&#8221;vc_col-lg-6 vc_col-md-12&#8243;][qode_elements_holder number_of_columns=&#8221;one_column&#8221;][qode_elements_holder_item item_padding=&#8221;54px 66px 38px 72px&#8221; advanced_animations=&#8221;no&#8221; item_padding_1024_1280=&#8221;34px 66px 38px 72px&#8221; item_padding_600_768=&#8221;45px 66px 22px 72px&#8221; item_padding_480=&#8221;35px 25px 38px 25px&#8221;][vc_column_text]<\/p>\n<h1>Classifica\u00e7\u00e3o<\/h1>\n<p>[\/vc_column_text][vc_empty_space height=&#8221;9px&#8221;][vc_separator type=&#8221;small&#8221; position=&#8221;left&#8221; color=&#8221;#3c309b&#8221; thickness=&#8221;10&#8243; width=&#8221;57&#8243;][vc_column_text]Importante frisar que n\u00e3o h\u00e1 f\u00f3rmula espec\u00edfica, pois, tanto a forma societ\u00e1ria\u00a0quanto \u00e0\u00a0forma administrativa de gest\u00e3o dos neg\u00f3cios,\u00a0poder\u00e3o ser adequados ao n\u00edvel de rela\u00e7\u00e3o familiar e ao patrim\u00f4nio dispon\u00edvel existente.<\/p>\n<p>&nbsp;<\/p>\n<p>Cuide-se que o sucesso de uma empresa familiar passa, inevitavelmente, pela necessidade de construir um modelo societ\u00e1rio adequado, e n\u00e3o \u201cideal\u201d. E esta constru\u00e7\u00e3o s\u00f3 \u00e9 poss\u00edvel com di\u00e1logo, concess\u00f5es e comprometimento de todas as partes. Portanto, deve-se ter muito cuidado com falsas e artificiais solu\u00e7\u00f5es que colocam a &#8220;holding&#8221; como receita m\u00e1gica para todos os males da empresa familiar. Qualquer estrutura s\u00f3 ter\u00e1 sentido e validade se for produto de envolvimento de todas as partes.<\/p>\n<p>&nbsp;<\/p>\n<p>De forma geral, as empresas holding s\u00e3o classificadas como:<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Holding Pura:<\/strong> quando de seu objetivo social conste somente a participa\u00e7\u00e3o no capital de outras sociedades, isto \u00e9, uma empresa que, tendo como atividade \u00fanica manter a\u00e7\u00f5es de outras companhias, as controla sem distin\u00e7\u00e3o de local, podendo transferir sua sede social com grande facilidade.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Holding Mista:<\/strong>\u00a0quando, al\u00e9m da participa\u00e7\u00e3o, ela exerce a explora\u00e7\u00e3o de alguma atividade empresarial. Na vis\u00e3o brasileira, por quest\u00f5es fiscais e administrativas, esse tipo do holding \u00e9 a mais usada, prestando servi\u00e7os civis ou eventualmente comerciais.<\/p>\n<p>H\u00e1, ainda, outras classifica\u00e7\u00f5es para as empresas holding (tais como: holding administrativa, holding de controle, holding de participa\u00e7\u00e3o, holding familiar etc.).<br \/>\nEntre esses tipos \u00e9 muito conhecido a holding familiar, que apresenta grande utilidade na concentra\u00e7\u00e3o patrimonial e facilita a sucess\u00e3o heredit\u00e1ria e a administra\u00e7\u00e3o dos bens, garantindo a continuidade sucess\u00f3ria.<\/p>\n<p>[\/vc_column_text][\/qode_elements_holder_item][\/qode_elements_holder][\/vc_column][\/vc_row][vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;grid&#8221; anchor=&#8221;3&#8243; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221; z_index=&#8221;&#8221; css=&#8221;.vc_custom_1573915643911{padding-top: 100px !important;}&#8221;][vc_column css=&#8221;.vc_custom_1574964348093{padding-right: 0px !important;padding-left: 0px !important;background-color: #ffffff !important;}&#8221; offset=&#8221;vc_col-lg-6 vc_col-md-12&#8243;][qode_elements_holder number_of_columns=&#8221;one_column&#8221;][qode_elements_holder_item item_padding=&#8221;54px 66px 38px 72px&#8221; advanced_animations=&#8221;no&#8221; item_padding_1024_1280=&#8221;34px 66px 38px 72px&#8221; item_padding_600_768=&#8221;45px 66px 22px 72px&#8221; item_padding_480=&#8221;35px 25px 38px 25px&#8221;][vc_empty_space height=&#8221;9px&#8221;][vc_column_text]O tipo societ\u00e1rio poder\u00e1 ser Sociedade Limitada ou Sociedade An\u00f4nima. O tipo societ\u00e1rio dever\u00e1 ser definido tendo em vista os objetivos a serem alcan\u00e7ados com a constitui\u00e7\u00e3o da holding.<\/p>\n<p>&nbsp;<\/p>\n<p>Na pr\u00e1tica, d\u00e1-se prefer\u00eancia em constituir uma sociedade empres\u00e1ria, em virtude de maior simplicidade e menor custo do registro feito pela Junta Comercial.<\/p>\n<p>&nbsp;<\/p>\n<p>No tocante ao Regime Tribut\u00e1rio, dever\u00e1 ser dispensada aten\u00e7\u00e3o especial na apura\u00e7\u00e3o do\u00a0(a)\u00a0Imposto de Renda Pessoa Jur\u00eddica,\u00a0(b)\u00a0Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido\u00a0(c)\u00a0PIS e COFINS.<\/p>\n<p>&nbsp;<\/p>\n<p>A holding atende tamb\u00e9m a qualquer problema de ordem pessoal ou social, podendo equacionar uma s\u00e9rie de conveni\u00eancias de seus criadores, tais como casamentos, desquites, separa\u00e7\u00e3o de bens, comunh\u00e3o de bens, autoriza\u00e7\u00e3o do c\u00f4njuge em venda de im\u00f3veis, procura\u00e7\u00f5es, disposi\u00e7\u00f5es de \u00faltima vontade, reconhecimento a funcion\u00e1rios de longa data, amparo a filhos e empregados.<\/p>\n<p>&nbsp;<\/p>\n<p>A cada tipo de problema existe um tipo de holding, aliada a outros documentos que poder\u00e3o suprir necessidades humanas, apresentando solu\u00e7\u00f5es legais em diversas formas societ\u00e1rias[\/vc_column_text][\/qode_elements_holder_item][\/qode_elements_holder][\/vc_column][vc_column offset=&#8221;vc_col-lg-6 vc_col-md-12&#8243;][qode_elements_holder number_of_columns=&#8221;one_column&#8221;][qode_elements_holder_item background_image=&#8221;621&#8243; 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