Assessment and segregation of asset risks

• Moment to talk about family succession – Company X Assets: the ideal moment to plan succession and protect the assets
• Risks of business activity – individuals
  • Judicial risks: system of responsibility of partners and managers: labor, consumer and tax risks and piercing of corporate veil
  • Family risks: succession and death of the company’ manager patriarch; interference of relative in-law and protection against joining the corporate structure

Incorporation of national and international equity holdings

• Pure financial holding company
• Real estate holding company (real estate management)
• Payment of capital stock: what to transfer? (real estate, membership interest and shares, cars, financial investments)
• Usufruct of membership interest and shares: power of control and right to profits/dividends
• Affectio Societatis – protection against third parties joining the corporate structure

Structuring and incorporation of investment vehicles

• Private investment companies
• Exclusive investment funds

Structuring and incorporation of national and international succession vehicles

• Trusts
• Foundations
• Wills

Family Succession Assessments and Structuring

• Property regime
  • Universal Community property
  • Partial community
    • Steady Union
    • Conventional and compulsory separate property
  • Legitimate and available portion of the estate: necessary heirs
  • Formal inventory of judicial and extrajudicial distribution of estate

Donations and anticipated inheritance

• Private instruments and deeds of donation
  • Donation of quotas with usufruct reservation and restrictive clauses
    • Inalienability clause
    • Non-commingling clause
    • Restraint of mortgage clause
    • Reversion clause

Structuring and implementation of exclusive pension funds/private pension plans – VGBL/PGBL

Life insurance

Consulting in the structuring of banking relationships and opening of national and international accounts

Tax assessments – reduction of the tax burden

• Levy or non-levy of ITBI (Tax on Transmission of Real Estate)
• Option for the taxation system – Taxable Income X Presumptive Profit
• Reduction of capital gain on disposal of real estate and rental income
  • Comparison Individual taxation X Family holding company
• Distribution of profits to shareholders
• Reduction of taxation on inheritance – ITCMD: Donation of shares with usufruct reservation – Calculation basis and moment of levy – Bill to increase taxation on inheritance

 Structuring of corporate and family governance plans