BENEFITS OF CREATING A HOLDING FOR BUSINESS SUCCESSION IN FAMILY BUSINESSES:

A STUDY IN A REAL ESTATE COMPANY

Abstract

The universe of business organizations in Brazil is formed mostly by family businesses and its relevance in the Brazilian economy is unquestionable. However, research shows that a very small percentage of these companies reach their third generation. The peculiarities of the personal relationships involved make the succession process a real challenge. In this scenario, the objective of this research was outlined, which is the creation of a family holding company for a real estate company in Sinop, in the northern middle region of Mato Grosso. Through the action research methodology it was possible to establish the order of the procedures to be followed by the researcher and administrators involved. Meetings were held with family members and company administrators, in addition to documentary collections aimed at gathering the information necessary for the creation of the holding company. The results showed strategic benefits with regard to business succession, formalizing the will of the patriarch and founder without interfering in the "life" of the company; and, financial benefits from releasing the company from the double taxation of resources. One limitation was that the holding company was not implemented immediately, making it impossible to assess the results in a concrete way, which suggests that future studies should be carried out involving the monitoring of all situations involved after the implementation of holding companies.