Proteção patrimonial, sucessão familiar, planejamento jurídico e econômico do patrimônio e holding, são temas amplamente debatidos e que despertam o interesse de diversos empresário pelo Brasil.
Afinal, de uma vez por todas, o que é uma holding? Como ela é capaz de proteger meu patrimônio? Quais os benefícios da realização de um bom planejamento societário?
Gladston Mamede e Eduarda Cotta Mamede (2018) conceituam:
Holding (ou holding company) é uma sociedade que detém participação societária em outra ou de outras sociedades, tenha sido constituída exclusivamente para isso (sociedade de participação) ou não (holding mista).[1]
A holding é uma forma de estrutura empresarial de participação e controle participativo em outras empresas, podendo até mesmo exercer atividade empresarial.
A chamada “holding pura” possui a função exclusiva de participação em outras sociedades. Utilizamos o termo “sociedade de participação” para melhor defini-la. A receita dessa forma empresarial advém exclusivamente do lucro auferido por suas controladas.
Enquanto a “holding pura” tem a função única de participação em capital de demais companhias, a “holding mista”, além da participação, dedica-se simultaneamente a atividades empresárias em sentido estrito.
De maneira geral, a holding pode amoldar-se à necessidade e objetivos do empreendedor, com finalidades tais como: proteção patrimonial, planejamento sucessório, expansão de negócios, controle de outras empresas e melhor gestão tributária.
Quais as vantagens da Holding?
Para o empreendedor investidor, a holding pura é uma excelente opção para manter controle e proteção de seu patrimônio, visto que débitos ou a falência de uma das empresas controladas atingem apenas a sociedade controlada, não afetando o patrimônio da holding controladora, via de regra.
Já a holding mista permite ao empreendedor exercer a sua atividade principal enquanto participa de outras sociedades. É uma opção versátil e que possibilita ao empresário controlar e investir em um grande ecossistema empresarial benéfico à controladora, criando um ecossistema que fomenta o negócio de seu grupo.
A holding patrimonial por sua vez, é uma empresa criada tão somente para administrar patrimônio de uma pessoa ou família. Esse modelo possui diversas vantagens no momento da sucessão. É comum que membros de uma família sejam sócios em uma holding criada para fins de administração dos bens da família. Em caso de morte dos genitores, os filhos/herdeiros podem realizar a sucessão nas cotas, antecipando e dirimindo melhor os entraves comuns ao processo de inventário.
Por fim, a holding imobiliária, que, além da gestão de ativos, pode cobrar aluguéis de bens imóveis, além da vantagem sucessória, viabiliza uma relevante melhoria na gestão tributária destas receitas. Isso porque ao contrário do recolhimento de Imposto de Renda da Pessoa Física (que pode chegar até 27,5% dos rendimentos dos aluguéis), a tributação da holding sobre os aluguéis poderá girar em torno de 12% a 13% desta receita, a depender de cada caso específico.
Quando bem estruturada e alinhada aos objetivos dos sócios investidores, a holding é um modelo de negócio rentável e que pode promover inúmeras vantagens tanto de gestão, controle e expansão da atividade empresarial, como de economia e diminuição de encargos.
Para mais informações, consulte sempre um profissional.
Autor
Giovani Riboli Beirigo
Sócio-fundador do Baum, Beirigo & Milani Advogados.
Pós-graduação em Direito Empresarial (PUC-MG)
Especialização em Direito Societário: atos e contratos (FGV Escola de Direito de São Paulo – SP)
beirigo@bbmadvocacia.com.br
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