Sabrina Scarnà

Practice Areas

Being a tax law expert with a full spectrum in-depth knowledge of tax law matters, Sabrina Scarnà usually assists clients who wish to pass on their industrial and/or private assets. They appreciate her creative ideas and her willingness to find the simplest and most effective solutions. Over the years she has become a highly regarded and widely recognized tax lawyer, due to her ability to popularise this technical and complex issue, she is regularly solicited by the media (newpapers and TV shows).

Career

Sabrina Scarnà has been a member of the Brussels Bar since 1999. With three other Partners, she founded Tetra Law in 2012 and has been Managing Partner since 2016.

She has been teaching at the Solvay Brussels School (ULB Master in Tax Management) since 2004 and at the Inter-University Certificate (ULB, UCLouvain & ULiège in white collar crime) since 2018.

Sabrina is the editor-in-chief of the RIP (International Planning Review), member of the editorial board of the Revue du droit pénal de l’entreprise (journal of corporate criminal law) and the author of numerous publications on tax law (private tax, tax planning and tax and criminal procedure).

Professional Memberships

As vice-president of the BATL (Belgian Association of Tax Lawyers), she regularly intervenes publicly, including in Parliament, to give detailed analysis of tax bills. She manages appeals to the constitutional court to defend Belgian tax lawyers.

She is also a member of the IFA (International Fiscal Association) and of the anti-money laundering cell of the French and German speaking bar association (OBFG).

Since February 2023, Mrs Sabrina Scarnà has been elected President of “Conseil de la fiscalité et des finances de Wallonie” (CFFW) for a 5-year mandate, this council advises the Walloon Government on tax matters.

Publications

SCARNÀ, S. et LIMET, J., "Aménagements statutaires et pactes d'actionnaires dans une perspective de planification patrimoniale et successorale" in Navez, E.-J. (dir.), Les sociétés et le patrimoine de la famille, Larcier, 2023

SCARNÀ, S. et LIMET, J., "Usufruit sur actions d'une société familiale : piste d'organisation conventionnelle", Revue de Planification Patrimoniale, 2023/1

SCARNÀ, S., MAUFORT, P. et LIMET, J., "Actualité des "mécanismes particuliers"", Revue de droit pénal de l'entreprise, 2023/1

SCARNÀ, S. et REINESON, C., "Le blanchiment de la fraude fiscale sous l’angle des rapatriements et des différentes DLU" in Monville , P. (dir .), Le droit pénal fiscal dans tous ses états, Larcier, 2022

SCARNÀ, S. et MAUFORT, P., “L’abus fiscal en droit belge ”, Revue Internationale du Patrimoine, 2022/10

SCARNÀ, S. et THONET, R., "Usufruit et planification patrimoniale", Jurim Pratique, 2022/2

SCARNÀ, S., "Le quasi usufruit est mort, vive le quasi usufruit !", Revue de Planification Patrimoniale belge et internationale, 2022/1

SCARNÀ, S., "La société simple : aspects de droit des sociétés et de droit fiscal" in Navez, E. J. ( dir .), La fiscalité des revenus en pratique, Larcier, 2021

SCARNÀ, S. et NOËL, J., “Les avantages rémunératoires et leur traitement en droit fiscal” In Le coût salarial d’une entreprise, Anthemis, 2021

SCARNÀ, S. et MAUFORT, P., "La taxe compte titres 2.0.", Revue de Planification Patrimoniale belge et internationale, 2021/3

Industry Sector Expertise

Sabrina is skilled in:

- Personal and Private Tax

- Structuring and estate planning

- Tax litigation - White Collar

- Money laundering - Tax amnesties - Repatriation of money

Languages Spoken

FR / EN / IT / DU