As HOLDING TRUST, OFFSHORE, E SUA EFETIVIDADE NO PLANEJAMENTO SUCESSÓRIO NACIONAL E INTERNACIONAL

DESAFIOS JURÍDICOS E ESTRATÉGIAS DE COMPLIANCE

Abstract

Managers and governance professionals seek solutions for the protection and transfer of assets and business organization, avoiding excessive taxation and succession challenges. Among the most widely used instruments, family holdings, offshore companies and trusts stand out, which guarantee legal and tax security. Before Theme 796 of the STF, holdings were widely used to facilitate succession and reduce taxes, without having a more critical view of the tax authorities, but the growing demand for these institutions and the new interpretation of the public authorities have complicated this scenario, creating additional challenges. In this context, trusts and offshore companies emerge as safe and efficient alternatives to complement succession planning and asset protection, especially when there is an interest in avoiding the so-called Brazil risk, then taking advantage of jurisdictions with tax benefits. This article examines the evolution of holdings in Brazil, the new difficulties imposed by the tax authorities, and how compliance strategies can help mitigate risks. Through a comparative approach between national and international legislation, we discuss how to structure these tools in a lawful manner, protecting family assets. The methodology includes analysis of practical cases and research.