Análise de custos e benefícios de holdings para agricultores: um estudo de caso em municípios do Oeste do Paraná

Abstract

This study aimed to analyze, through simulations and case studies, the costs and potential economic, tax, and inheritance benefits of establishing family holding companies in agribusiness in western Paraná. The research answers in which situations the adoption of this corporate structure is advantageous, considering aspects such as the costs of establishment and maintenance, the effects on the tax burden, and the efficiency in asset and succession organization. To this end, a qualitative approach was used based on interviews with producers who have already established holding companies, combined with the simulation of comparative scenarios between different succession strategies, in order to identify technical and economic conditions that justify, or not, the adoption of the family holding company as an instrument for rural asset planning. As a result, the research showed that the creation of family holding companies is, in general, an efficient option for the succession planning of rural producers in Toledo, Paraná, bringing economic and legal advantages, such as asset organization, conflict prevention, and tax savings. However, efficiency depends on the size of the estate, tax context, family structure, and governance. Risks include variations in municipal taxes (such as ITBI), future tax reassessment, operating costs, emotional issues, and conflicts between heirs. For small estates or those without sufficient income, a holding company may be disadvantageous. Thus, its adoption requires individualized analysis, as it is not a standardized solution. This research, therefore, contributed to a critical and realistic assessment of the applicability of this governance structure for interested organizations in the region.