Succession planning with lifetime gifts and tax savings
- Practice
- Succession
- Industry
- Agribusiness · cattle, logistics and food
- Location
- Interior de SP
The diagnosis
A farming family group with two fronts: beef cattle held personally by the founder, and three companies (a carrier, a food distributor and an animal feed plant). Assets were concentrated in the founder's name and had been split unevenly among the three children over the years. Without a plan, the risk was fragmentation and a very high inheritance tax (ITCMD) bill.
The strategy
Urban real estate went into a Family Asset Holding, with the shares later gifted to the children. Rural properties were gifted directly to the heirs, together with a court measure that reduced the ITCMD tax base. A Participation Holding now controls the operating companies. A Family Protocol ties it together with the corporate rules.
The result
Past distortions were corrected, command across generations was aligned, and the plan delivered safe tax savings of millions of reais on the transfer of the estate.
What it secured
- Tailored corporate engineering
- Formal, legal succession planning
- Governance and an active Family Protocol
- Consolidated asset protection