FAMILY HOLDING AS A WAY OF RURAL SUCCESSION PLANNING: A BIBLIOGRAPHIC REVIEW

• DOI: 10.22533/at.ed.9733823090610

• Palavras-chave: Family succession. Transfer of rural property. Agribusiness.

• Keywords: Family succession. Transfer of rural property. Agribusiness.

• Abstract:

  The family holding is one of the legal tools available for succession planning and analyzing it within the rural context is necessary, given its peculiarities such as the family nature of the administration, requiring an organization and administration of the assets aimed at the continuity of productive activities . This article aims to identify and analyze the national scientific production regarding the family holding company as a tool for succession planning in rural areas. For this purpose, a bibliographical review is used as a method, comprising works published in Brazil, without temporal limitation, through the Scopus, Scielo, Periódicos CAPES and Revista dos Tribunais Online databases. The results showed that only one study involved the two themes (rural succession and family holding). According to the sample of this study, the family holding may be efficient and advantageous, however, the family, succession, equity and economic reality specific to each family nucleus must be examined in order to analyze the feasibility of constituting a legal entity.