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Sofie Kusters

Sofie Kusters

Junior Associate

CMS DeBacker
Uitbreidingstraat 2
2600 Antwerp
Languages Dutch, English, French, German

Sofie joined CMS in 2017.
She specialises in employment and social security law.

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Relevant experience

  • Erasmus Program (France, Université de Rennes I) 
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  • 2018 – Bar admission (Brussels, Belgium) 
  • 2017 – King’s College London (LL.M European Law)
  • 2016 – University of Brussels (Master in Social law) 
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Septem­ber 2018 News­let­ter
Ex­ten­sion of sup­ple­ment­ary pen­sion rights to all em­ploy­ees
Today, the in­tro­duc­tion and fin­an­cing of an oc­cu­pa­tion­al pen­sion scheme is a de­cision taken by the em­ploy­er, at com­pany level or via an in­dustry col­lect­ive la­bour agree­ment.   At its meet­ing on 20 Ju­ly 2018, the Coun­cil of Min­is­ters passed a draft bill gov­ern­ing.
June 2018 News­let­ter
NSSO lim­its fa­vour­able so­cial se­cur­ity treat­ment of op­tions and war­rants
As men­tioned in our art­icle from March 2018, the tax rul­ing com­mis­sion cla­ri­fied that, to be­ne­fit from a fa­vour­able tax treat­ment, the ra­tio between an em­ploy­ee's re­mu­ner­a­tion paid in war­rants and his gross an­nu­al salary should not be dis­pro­por­tion­ate, and.
March 2018 News­let­ter
20% of em­ploy­ee’s salary in war­rants and op­tions not 'd­is­pro­por­tion­ate'
War­rants and op­tions are an at­tract­ive form of re­mu­ner­a­tion be­cause of their fa­vour­able tax and so­cial se­cur­ity treat­ment. Pre­vi­ously, the tax rul­ing com­mis­sion de­clared that the ra­tio between an em­ploy­ee’s re­mu­ner­a­tion paid in war­rants and op­tions and paid.
Novem­ber 2017 News­let­ter
The new profit premi­um and the CBA 90 bo­nus
As an­nounced in our Decem­ber 2017 art­icle, the Law of 25 Decem­ber 2017 es­tab­lishes a new form of em­ploy­ees’ fin­an­cial par­ti­cip­a­tion, al­low­ing com­pan­ies to give the em­ploy­ees a per­cent­age of their profits as a bo­nus.
Oc­to­ber 2017 News­let­ter
Pro­posed changes to Bel­gian la­bour le­gis­la­tion
The draft laws of 6 Novem­ber 2017, 9 Novem­ber 2017, and 11 Decem­ber 2017 aim to modi­fy some as­pects of cur­rent Bel­gian la­bour law re­gard­ing sup­ple­ment­ary pen­sions, flexi-jobs, em­ploy­ee bo­nuses, night work, eld­erly and part-time work­ers, la­bour dis­crim­in­a­tion.