Cesar Peres Dulac Müller logo

CPDMA BLOG

Category:
Date: 4 de November de 2022
Posted by: CPDMA Team

Holding: pure, operational and equity

Imagem de uma reunião de pessoas ao redor de uma mesa que representa uma holding.

The business model called holding company, with legal provision in §3 of Article 2 of the Corporations Law (Law No. 6.404/76)is a company incorporated for a specific purpose: corporate participation and/or administration of assets. In addition, it can also be used for succession planning, in order to program the moment of succession of assets upon the death of the founding partner.

Depending on the choice of delimitation of the economic activity to be developed, that is, on the objectives for creating the company, the holding company may adopt the pure, mixed/operational or ownership types. A pure holding aims at holding quotas or shares in another company, whereas a mixed holding also aims at exploring the business/productive activity. Asset holding companies, on the other hand, are set up with the purpose of concentrating assets within the company in order to improve the management of assets and capital.

Just like any other company formation, a holding company goes through the process of creating a legal entity: adoption of the corporate type (limited liability company or joint stock company), subscription and payment of the assets to the company's capital stock, conversion into quotas or shares, registration of the corporate acts at the Board of Trade, transfer of title and ownership of the assets to the legal entity, among others.

In the financial, administrative, legal, and corporate aspects, it has a series of advantages, among them the better organization of assets and capital in order to better face eventual contingencies; the possibility of succession planning, with the reduction of the risk of litigation between heirs and the speeding up of the transmission of inheritance, as well as the generation of savings of all kinds of expenses (including tax); an adequate tax planning that provides greater tax savings.

In order to achieve the best benefits and avoid potential disadvantages, however, it is important that the incorporation and structuring of holding companies be well studied based on the purposes of their incorporators and the circumstances of each specific case. With a thorough and careful multidisciplinary analysis, the holding company may represent an important asset organization instrument, helping to mitigate and control risks and generating significant savings in time and resources.

By: Caroline Urdapilleta Wagner
Corporate Law | CPDMA Team

Return

Recent posts

Learn about the asset class - COPYRIGHT

Closing our series of posts on the Classes of Intellectual Property Assets, today we're going to look at the registration of COPYRIGHT. An author is the natural person who creates a literary, artistic or scientific work. Copyright protects such works and can be patrimonial (right to commercial exploitation of the work) or moral (claim of authorship, conservation [...]

Read more
SOS-RS transaction: another possibility for regularization in the post-flood scenario

On June 26, 2024, a new type of operation was published covering companies with a tax domicile in Rio Grande do Sul. This is yet another measure taken by the Federal Government to deal with the damage caused by the floods in Rio Grande do Sul. The new operation, called "SOS-RS Operation", was instituted by PGFN/MF Ordinance No. [...].

Read more
Discover the asset class - DOMAIN REGISTRATION

In our series of posts explaining the differences between the classes of intellectual assets, today we'll look at DOMAIN REGISTRATION. The protection of a website's electronic address (domain) is carried out at Registro.BR. In this case, the domain availability search is essential for registration. If a third party tries to register a [...]

Read more
Learn about de asset class - SOFTWARE REGISTRATION

Today's topic in our series of posts explaining the differences between classes of intellectual assets will be: SOFTWARE REGISTRATION. Software registration protects the computer program itself, i.e. the source code. Registration is essential for proving authorship of the development. It is done at the INPI [...]

Read more
Discover the asset class - INDUSTRIAL DESIGN

In our series of posts explaining the differences between classes of intellectual assets, today we're going to look at INDUSTRIAL DESIGN. Industrial Design is the ornamental plastic form of an object - for example, the design of a product or the set of lines applied to a product, such as a print - that gives it [...]

Read more
Learn about the asset class - PATENTS

A PATENT is a title of ownership granted by the State over an unpublished invention (invention patent) or one derived from an existing one (utility model patent). The application for registration is made to the INPI, granting the holder the right to prevent third parties from manufacturing, using or offering for sale [...].

Read more
crossmenuchevron-down
en_USEnglish
linkedin Facebook pinterest youtube lol twitter Instagram facebook-blank rss-blank linkedin-blank pinterest youtube twitter Instagram