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Family Holding or Patrimonial Holding: Structure, Benefits and Estate Planning

Atualizado: 19 de dez. de 2023

This article details the concept and function of family holdings as Key strategies for asset and business management. In addition to its structure and/or benefits, in addition to risk management, legal issues, family governance and succession planning, offering a comprehensive view of this instrument.


Family holdings have stood out as crucial tools for the management and preservation of family assets throughout over time. This article offers an analysis of the strategies, benefits and challenges associated with these structures, highlighting their role in protecting family assets and business continuity across generations.


1.What is a Family Holding or Patrimonial:

A family holding or Patriomial, in addition to being a company that owns and controls other companies or assets, plays a crucial role in managing financial risks and in the legal protection of family assets. The structure allows greater flexibility in investment strategies, ensuring diversification and growth of assets.


2.Benefits of Family Holding:

In addition to asset protection and succession planning, family holding companies provide advantages in terms of tax efficiency and flexibility in investments. They are valuable instruments for managing financial and legal risks, offering a shield of protection against lawsuits and bankruptcies that could threaten assets.


This business format can assist in succession planning, in addition to facilitating the donation and sharing of assets while still alive, in addition, it is no longer owned by people and becomes the name of the company, establishing attributions of each partner and prevent, for example, people who do not belong to the family from joining the company. 


This gives security to assets in situations such as marriages and separations. Furthermore, because the assets are managed by a legal entity, they are protected in the case of personal debts incurred by family members, that is, in the event of execution by a defaulting family member, this will not affect the holding's assets.


3.Legal, Tax and Governance Aspects:

Family holding companies are subject to specific laws and regulations, varying by jurisdiction. It is crucial to explore these aspects, as well as the tax implications, to ensure legal compliance and maximize tax benefits. Furthermore, family governance plays an essential role in decision-making, resolving conflicts and establishing policies to ensure business continuity.


4.Succession Planning and Financial Education:

A fundamental aspect is the structuring of succession planning, ensuring the adequate transfer of assets between generations (no inventory). Furthermore, the financial education of younger members is crucial to prepare them for future roles in managing the family holding company.


5.Case Studies and Practical Examples:

The inclusion of real-world case studies offers valuable insights into how different families have utilized family holdings in their patrimonial and business strategies. These examples highlight successes, challenges faced, and lessons learned, providing a more practical and applied understanding.



Family holdings represent a powerful tool for asset management and the continuity of family businesses. Although they present challenges, their ability to protection, succession planning and efficient management makes them attractive options for families who wish to preserve their assets and ensure business continuity throughout the generations, as well as assisting in succession planning, facilitating donation, sharing, still, however, transferred to a legal entity and/or protection in life of execution and/or marriage and separations, that is, it will not affect the holding's assets.

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