PLANEJAMENTO SUCESSÓRIO: INSTRUMENTOS PARA A LIBERDADE DE DISPOSIÇÃO PATRIMONIAL E O DEVIDO RESPEITO À LEGÍTIMA

Abstract

In this research we aim to study succession planning from the perspective of respect for the freedom of disposition of the estate’s owner, based on the Brazilian civil-constitutional legal system. Brazilian law does not allow a person who has mandatory heirs to freely dispose of more than fifty percent of their estate, without contemplating them, whether in life or by will. This restriction on the freedom of disposal of the estate is based on family solidarity, so that the person does not leave unassisted their mandatory heirs, who are their descendants, their ascendants and their spouse. Succession planning consists of a process that encompasses the analysis of family and financial situation of the owner of the estate, and, based on their interests and desires, finding the best way to adjust their right to dispose of their estate with the duty of respect for the legitimate of their future mandatory heirs. During the succession planning process, the person decides which of the various legal instruments fit their interests and respect the legal limits, such as wills, donations, usufruct, the constitution of holding companies and private pension. This research is characterized as descriptive with a qualitative approach, and we use the inductive method and the techniques of content analysis, bibliographic review, registrations and references.