O planejamento sucessório no ordenamento jurídico brasileiro

Abstract

The purpose of the article is to analyze the reasons why inheritance planning is not an instrument known and implemented in practice by Brazilian families. It also proposes to demonstrate the main benefits of using the instrument, aiming to meet the deceased's last wishes. For that, first, it is necessary to understand the role of Succession Law and what are its fundamental pillars. Then, it seeks to identify what succession planning is all about, as well as the main existing mechanisms for its implementation, foreseen and accepted, in the Brazilian Legislation. The methodology used was bibliographic research, which will be carried out from the analysis of previously published materials, such as books, articles and periodicals. The theme has an important social relevance, after all, when it is understood that succession planning, despite being an indigestible subject to be discussed while alive, being an instrument capable of reducing litigation risks and minimizing the tax burden, starts to assume a prominent role for family relationships after the death of a loved one.