Tax aspects of family holding as a tool for succession planning

Abstract

This article aims to know a way of managing family assets, whether with real estate  and/or companies, whose purpose is to facilitate succession and tax planning. It investigates the  positive impacts of preparing succession and tax planning through family-owned holding companies.  The problem faced in the research is the long and turbulent process of asset transfer and  management in family succession, which involves not only a financial issue but also many feelings. It  concludes that facing the problem and starting to plan succession in life, with the elaboration of  succession planning, is a way to increase the chances of succession success, and that when properly applied, the family holding companies can represent a relevant organization and planning tool. tax, corporate, inheritance, and property protection. The research was carried out by the hypotheticaldeductive  method, and documental and bibliographical research techniques were used.