The incident taxes on a Family Holding Company as a successor and tax planning for the rural producer

Abstract

Presenting a GDP close to 26,6%, the agribusiness shows its enormous value to Brazil. In 2017, the agricultural censes showed that approximately two million rural properties was acquired through donation or inheritance. It all shows the importance of a successor planning to the heirs, so they can successfully manage the economic activity. A Familiar Holding Company is a highly used model, as it uses a legal entity to run the activity. The model shows some tax advantages, as well as facilitates and makes possible the planned succession process. It analyses deeply the rural producer Familiar Holding Company taxes and successing aspects to comprehend and ponder if it is an advantageous option to the rural productor. To this study, it was chosen a qualitative, descriptive and inductive method. The research approached bibliographical sources, as doctrine, periodicals, jurisprudence and current legislation, applying an interpretative analysis from all the based collected material. In the end, showed up a detailed approach about the incident taxes on the process of opening and developing the activity through the Holding Company as a rural producer, making possible to achieve substantial knowledge about the specifity about the incident taxes on the Familiar Holding Company with the intent to conclude if the option is advantageous to the rural producer.