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La tutela patrimoniale, collegata molte volte anche al passaggio generazionale, richiede necessariamente un’attenta analisi multidisciplinare, dove ponderare le varie esigenze connesse.
Tra gli obiettivi cardine della pianificazione c’è inevitabilmente la tutela patrimoniale dei soci delle società. Pertanto diventa fondamentale, ad esempio, analizzare quale tipologia societaria utilizzare per la costituzione di una holding, affinché oltre al patrimonio immobiliare o finanziario delle società, sia garantita piena tutela anche alle persone fisiche.
Ovviamente tutto questo richiede una ponderazione di molteplici aspetti, sia di carattere fiscale che legale.
Dal punto di vista legale merita un’attenta disamina l’utilizzo di una holding società di persone o società semplice, questo in quanto il creditore particolare del socio di una società di persone, ai sensi dell’art. 2270 c.c., finché dura la società può:
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