Family and asset holding companies
Formation and structuring of companies to organize assets and the family's participation in them.
Area 03 · Wealth and Succession Planning
Organize the estate before an event organizes it for you.
Legal organization of assets and wealth planning, with deliberate integration of the company, personal assets and the family relationships that bear on them.
What is at stake
In family and business structures, wealth is rarely organized along legal lines. It is organized along historical ones: the property that stayed in an individual's name, the shareholding that was never formalized, the asset acquired before the marriage and commingled after it.
While nothing happens, that disorder is invisible. It becomes costly at three specific moments: on the owner's death, on the breakdown of a marriage, and when a creditor of the company reaches personal assets. In all three, the cost of correcting afterward is out of all proportion to the cost of structuring beforehand.
It should be said that wealth structuring is not asset shielding. Structures built to defeat existing creditors do not survive judicial scrutiny — and they expose the person who adopted them. The work consists of organizing what may legitimately be organized, on grounds that can be verified, and before the conflict exists.
Lines of work
Succession planning
Lifetime gifts with reserved usufruct, restrictive covenants, wills, and succession arranged in advance.
Separating the individual from the company
Drawing the legal line between personal assets and assets committed to the business.
Marital property regime and its effects
Analysis of how the marital property regime bears on shareholdings and on succession.
Family governance
Instruments governing the relationship among family, ownership and management of the company.
Review of existing structures
Examination of structures already in place for legal consistency and for their ability to withstand challenge.
Publications in this area
Family Companies That Lease or Sell Real Estate Must Issue Tax Invoices from December 1
From December 1, 2026, leases and sales of real estate by legal entities require IBS and CBS tax documents. What a family holding company should check.
In Jundiaí, ITBI Immunity on Capital Contributions Becomes a Matter of Taxpayer Self-Declaration
From October 1, 2026, anyone contributing real property in Jundiaí issues their own ITBI slip, even when claiming immunity, subject to later tax review.
ITBI on Capital Contributions Follows the Declared Value, Absent a Prior Administrative Proceeding
The STJ bars municipalities from unilaterally pricing a capital contribution for ITBI purposes — that only holds after a proper administrative proceeding.
Brazilian gift and estate tax in 2026: progressive rates, market-value basis, and the planning window
The reform reorganized the tax on four fronts at once, changing the cost of inheritance, the cost of lifetime gifts, and the design of family holding structures already in place.
The limit of gifts within the family
A gift to descendants made while the donor already faces a claim capable of rendering them insolvent may be declared ineffective — regardless of any registered attachment or of the recipient's good faith.
What does your spouse inherit, today, under your current structure?
A spouse's share of marital property is not an inheritance. What the spouse receives depends on the marital property regime, on the composition of the estate, and on whether there is a will — and it has rarely been calculated precisely.
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