Family Holding Company: Succession Review Questions

Educational scenario — not a report of a client engagement or an achieved result. This page replaces an earlier case narrative whose results and quotations were not substantiated for publication. No names, outcomes or savings below are presented as client evidence.

Situation to assess

A family holds property through a company and is reviewing succession arrangements.

What should you collect first?

Collect corporate documents, accounts, property registrations, shareholder agreements, debts and prior gifts. Send only a brief description in the initial inquiry; sensitive records belong in an agreed secure intake process after conflict checks.

What distinction changes the decision?

A holding company does not automatically avoid probate or ITCMD. Valuation, property-transfer taxes, income tax and family rights can change the economics.

What is the next practical step?

Compare keeping the current structure, amending governance and transferring shares using the same valuation date and assumptions. Record costs and risks as well as any potential benefit.

Probate and tax checks

Brazilian probate eligibility depends on the facts and the current CNJ Resolution 35, including safeguards for wills and vulnerable heirs. A will is neither automatically required for notarial probate nor a guarantee of eligibility. Confirm tax, document and registry requirements before choosing a route.

The Brazilian Civil Code sets succession and family-property rules. For US-connected matters, check the IRS treaty list and current estate-tax guidance. For deaths in 2026, the US federal basic exclusion for citizens and domiciliaries is $15 million; prior gifts, filing elections, state taxes and nonresident rules require separate analysis. This does not exempt Brazilian transfers from ITCMD.

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