Holding On
Autor: Vital Sousa | Publicado: 2016-11-10T11:01:00-03:00

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<![endif]-->Dica 045 - Holding não é problema: é solução! 
  


O jeitinho brasileiro tem transformado uma solução em problema. Estamos falando das Holdings que vêm despertando cada vez mais a atenção dos contribuintes. Utilizadas para concentrar participações societárias ou administrar bens, elas despertam interesse de grupos empresariais e famílias por razões diversas, dentre elas: 

1-  Proteção do patrimônio, segregando a vida social entre a holding e seus sócios (e suas empresas investidas); 2-  Planejamento tributário, com interesse na economia tributária através da elisão fiscal; 3-   Um melhor nível de estruturação do negócio e profissionalização dos Sócios com enfoque administrativo; e 4-  Planejamento Sucessório adentrando ao contexto familiar, que pode inclusive extinguir o processo de inventário e partilha. Com estas características as holdings se transformaram na menina dos olhos dos contribuintes, entretanto, estas empresas, também, viraram a menina dos olhos da Receita Federal. O aumento quantitativo e qualitativo da fiscalização tem levado a um crescente número de autuações, normalmente com a determinação de baixa de ofício de pessoas jurídicas não existem de fato. É justo, é muito justo é justíssimo. Defendemos esta ênfase na fiscalização para separar o joio do trigo: separar holdings corretamente constituídas e utilizadas, daquelas que servem, apenas, para simulação, evasão fiscal e outras hipóteses de crimes contra a ordem tributária. Para conciliar o crescente interesse dos Contribuintes e do Fisco, nossa dica, para Empresas ou Famílias evitarem riscos fiscais e jurídicos, é selecionar criteriosamente os profissionais das áreas Contábeis e Jurídica que cuidarão do processo de Planejamento e Constituição e Administração da Holding, seja ela Empresarial ou Familiar. No caso das holdings familiares, recomendamos a leitura concomitante da Dica 007 sobre Sucessão Familiar. 

&nbsp;[Sousa, Vital. 100 Dicas &amp; 001 Conselho. Recife, 2015]