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Artigo – Doar a fortuna – Por Ivone Zeger – Fonte: Migalhas j3y5y

Money 2724245 960 720

Não havendo “herdeiros necessários”, pode-se, por meio de testamento, doar todo o patrimônio ou a fortuna para uma fundação, uma instituição, enfim para quem quiser.

Campanha encabeçada por Gates ganha adeptos na África. Brasil continua “muquirana”.

Falo África e você pensa em quê? Pobreza, precariedade, falta de comida, de trabalho, de educação.

Por um lado, é fato: os piores índices de desenvolvimento humano, o chamado IDH, são verificáveis em países africanos. Mas o continente africano é imenso e se há bolsões de miséria, há pessoas que detém poder e dinheiro. Inclusive, o poder e a vontade de mudar esse contexto socioeconômico tão desolador.

Um deles é o milionário sul-africano Patrice Motsepe, que aos 51 anos é o dono da oitava maior fortuna africana, algo em torno de US$ 2,65 bilhões, ou R$ 5,6 bilhões, de acordo com dados fornecidos pela revista americana Forbes. Ele é o fundador e presidente executivo da African Rainbow Minerals, grupo minerador que faz exploração de ouro, platina, ferro e carvão na África do Sul.

Talvez você pense: um rico como outros tantos existentes na economia globalizada. Isso mesmo, mas com um diferencial. Ele anunciou recentemente que doará metade de sua fortuna a uma fundação. O dinheiro será destinado a alavancar a vida dos pobres sul-africanos.

Lembrou do Bill Gates, o já lendário cofundador da Microsoft? Pois foi ele mesmo que deu o exemplo com seu “giving pledge”, ou “compromisso de doação”, destinando parte de sua fortuna para instituições e fundações, dando início à campanha para que outros ricos fizessem o mesmo. Foi imediatamente seguido por Warren Buffett, investidor e industrial, apontado como o segundo homem mais rico do mundo em 2012, que doou 85% de sua fortuna.

Já a elite local, com algumas honrosas exceções, permanece com o pé atrás. Em parte, dizem alguns observadores, por desconfiarem do gerenciamento das verbas. Mas, afinal, quanto um milionário brasileiro pode doar de sua fortuna?

Primeiramente, aquele que deixa bens ou patrimônio é denominado no meio jurídico como “autor da herança”. De acordo com as leis que regem as sucessões no Brasil, há uma parte dos bens e do patrimônio que o autor da herança deve reservar aos “herdeiros necessários”, que são os descendentes, ascendentes e o cônjuge, nessa ordem. Descendentes, como se sabe, correspondem aos filhos e, na falta destes, os netos e, na falta de netos sucedem os bisnetos. Se não há descendentes, a “classe” seguinte, ou seja, quem aparece como herdeiro no que se chama “vocação hereditária”, são os ascendentes, ou seja os pais, os avós ou os bisavós. Essa parte que o autor da herança deve destinar aos “herdeiros necessários” corresponde a 50% do total do patrimônio. Porém, e aí está a boa notícia, por meio de testamento, a outra metade poderá ser disposta do jeito que lhe convier.

Um exemplo: por aqui, ninguém poderia aplicar o “castiguinho” que Barron Hilton aplicou, um tempo atrás, na neta, a socialite e artista Paris Hilton. Em livro que conta a trajetória da família, Barron disse constranger-se com o comportamento fútil da neta. Assim, doou 97% de sua fortuna para ser gerida pela fundação que ele mesmo preside, e que apoia iniciativas em três direções: moradias para portadores de transtornos mentais, envio de água potável para a África e educação para crianças cegas.

De volta ao Brasil, então, no caso de haver os “herdeiros necessários” mencionados acima, apenas 50% do patrimônio estaria disponível para doações. Mas vale lembrar que eventualmente um milionário brasileiro pode chegar a percentuais de doação de sua fortuna tão altos quanto os de Barron Hilton ou Warren Buffett. Como?

Eu explico: imagine alguém que não tenha herdeiros “necessários”, ou seja, não tenha filhos, netos, pais vivos ou cônjuge. Uma pessoa assim, aparentemente sozinha no mundo, pode ainda ter os chamados “herdeiros colaterais”, que são, nessa ordem: os irmãos, tios e sobrinhos e primos. Se essa pessoa não fizer um testamento, seus bens e patrimônio serão destinados automaticamente para esses “herdeiros colaterais”. Porém, a lei não obriga que esses parentes sejam beneficiados. Assim, não havendo “herdeiros necessários”, pode-se, por meio de testamento, doar todo o patrimônio ou a fortuna para uma fundação, uma instituição, enfim para quem quiser.

Não por acaso, os milionários norte-americanos anunciam suas doações. É que elas são planejadas. Aliás, as possibilidades de composição do testamento são inúmeras, especialmente para aqueles que planejam sua sucessão e a de sua empresa. E há uma série de iniciativas sociais que aguardam recursos para colocar seus projetos em andamento. Vale a pena pensar a respeito? Pois este será tema de um próximo artigo, em breve.

_________________

*Ivone Zeger é advogada especialista em Direito de Família e Sucessão. Membro efetivo da Comissão de Direito de Família do IASP, do IBDFAM e da OAB/SP, é autora dos livros “Herança: Perguntas e Respostas”, “Família: Perguntas e Respostas” e “Direito LGBTI: Perguntas e Respostas – da Mescla Editorial.

Fonte: Migalhas

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