摘要：It is characteristic of entrepreneurship absorption handouts as well as the assumption of risk inherent in its exercise. In this sense, opt for natural ways most profitable in its management, is using mechanisms that provide legal certainty and equity in disentangling the activities. On this track, there is the figure of the holding company, way to restructure the shareholding structure, shielding the assets and optimize the tax burden. This plan includes the lawful plan to reduce costs, organize and structure the enterprise society. In the present article shall be given guidelines by which such an institute, addressing their peculiarities and implications.
