O planejamento sucessório no ordenamento jurídico brasileiro
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Date
2021-12-16
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Universidade Católica do Salvador
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.
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Keywords
Planejamento sucessório patrimonial, Pilares fundamentais do Direito, Sucessório, Benefícios e mecanismos existentes, Função do direito sucessório, Redução riscos de litígios, Minimização da carga tributária, Estate succession planning, Legal and cultural obstacles, Existing benefits and mechanisms, The role of Succession Law, Tax burden, Heritage preservation