Lorencini, Bruno Cesar2024-03-142024-03-142023MADER, Renata Malachias Santos. Holding familiar como instrumental de efetivação da função social da empresa. Goiânia (GO), 2023. 66 f. Dissertação (Mestrado Profissional em Direito Constitucional Econômico) - Centro Universitário Alves Faria, 2023.http://repositorio.unialfa.com.br/handle/123456789/198The present work seeks to analyze the influence of good succession planning in family businesses, specifically through the constitution of a family holding company, allowing to perpetuate the duration of this activity and consequently fulfilling its social function as an active company in the economic order of the country. According to data from Brazilian institute of geography and statistic (IBGE), around 90% of companies have a family profile, and employ around 75% of the population, which demonstrates the importance of such activity for the Brazilian economy. After all, the high annual revenues of these companies consequently generate the collection of taxes for the public coffers, transforming these resources into well-being for the entire Brazilian society, in addition to the large number of jobs generated, directly and indirectly benefiting several families, promoting the Brazilian economy. However, according to data from the survey carried out by Price Waterhouse Coopers Brasil (PwC) in 2018, 75% of family businesses in Brazil close after being succeeded by the heirs. And, according to the aforementioned survey, 44% of family businesses do not have a succession plan and 72.4% have not defined a successor for key positions such as those linked to the board, presidency, administration and management. It turns out that the organizational environment of the family business, especially in small and medium-sized companies, is marked by conflicts that leave the family field and end up infiltrating the business field. Thus, the family holding company has been presented as a great option for succession planning, helping to contain family conflicts, better distributing functions within the company to each heir, providing protection against third parties, as well as helping with tax and fiscal planning, and in this way, allowing the continuity of business activity over generations, enabling family businesses, so important for the Brazilian economy, to continue to be an instrument in promoting the country's economy and, consequently, developing their social function.ptHolding familiarPlanejamento sucessorioEmpresas familiares