{"id":6242,"date":"2021-11-30T15:44:08","date_gmt":"2021-11-30T18:44:08","guid":{"rendered":"https:\/\/ronaldomartins.adv.br\/areas-de-atuacao\/wealth-and-succession-planning\/"},"modified":"2022-10-02T21:19:41","modified_gmt":"2022-10-03T00:19:41","slug":"wealth-and-succession-planning","status":"publish","type":"areas-de-atuacao","link":"https:\/\/www.ronaldomartins.adv.br\/en\/areas-de-atuacao\/wealth-and-succession-planning\/","title":{"rendered":"Wealth and succession planning"},"content":{"rendered":"<p><b>Assessment and segregation of asset risks<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Moment to talk about family succession &#8211; Company X Assets: the ideal moment to plan succession and protect the assets<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risks of business activity &#8211; individuals<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Judicial risks: system of responsibility of partners and managers: labor, consumer and tax risks and piercing of corporate veil<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Family risks: succession and death of the company\u2019 manager patriarch; interference of relative in-law and protection against joining the corporate structure<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><b>Incorporation of national and international equity <\/b><b><i>holdings<\/i><\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pure financial <\/span><i><span style=\"font-weight: 400;\">holding company<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Real estate <\/span><i><span style=\"font-weight: 400;\">holding company <\/span><\/i><span style=\"font-weight: 400;\">(real estate management)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment of capital stock: what to transfer? (real estate, membership interest and shares, cars, financial investments)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Usufruct of membership interest and shares: power of control and right to profits\/dividends<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Affectio Societatis <\/span><\/i><span style=\"font-weight: 400;\">&#8211; protection against third parties joining the corporate structure<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><b>Structuring and incorporation of investment vehicles<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Private investment companies<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exclusive investment funds<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><b>Structuring and incorporation of national and international succession vehicles<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trusts<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Foundations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Wills<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><b>Family Succession Assessments and Structuring<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Property regime<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Universal Community property<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Partial community<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Steady Union<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Conventional and compulsory separate property<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Legitimate and available portion of the estate: necessary heirs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Formal inventory of judicial and extrajudicial distribution of estate<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><b>Donations and anticipated inheritance<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Private instruments and deeds of donation<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Donation of quotas with usufruct reservation and restrictive clauses<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Inalienability clause<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Non-commingling clause<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Restraint of mortgage clause<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Reversion clause<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><b>Structuring and implementation of exclusive pension funds\/private pension plans &#8211; VGBL\/PGBL<\/b><\/p>\n<p><b>Life insurance<\/b><\/p>\n<p><b>Consulting in the structuring of banking relationships and opening of national and international accounts<\/b><\/p>\n<p><b>Tax assessments &#8211; reduction of the tax burden<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Levy or non-levy of ITBI (Tax on Transmission of Real Estate)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Option for the taxation system &#8211; Taxable Income X Presumptive Profit<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduction of capital gain on disposal of real estate and rental income<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Comparison Individual taxation X Family <\/span><i><span style=\"font-weight: 400;\">holding company<\/span><\/i><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Distribution of profits to shareholders<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduction of taxation on inheritance &#8211; ITCMD: Donation of shares with usufruct reservation &#8211; Calculation basis and moment of levy &#8211; Bill to increase taxation on inheritance<\/span><\/li>\n<\/ul>\n<p><b>\u00a0Structuring of corporate and family governance plans<\/b><\/p>\n","protected":false},"featured_media":6095,"parent":0,"template":"","class_list":["post-6242","areas-de-atuacao","type-areas-de-atuacao","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Wealth and succession planning &#8211; Ronaldo Martins &amp; Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ronaldomartins.adv.br\/en\/areas-of-expertise\/wealth-and-succession-planning\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Wealth and succession planning &#8211; 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