A director is the party entrusted with a mandate in a company or an association that is engaged in an operation or activities with the aim of realizing a profit (art. 2 ARS).

A director is the party entrusted with a mandate in a company or association required to pay Belgian company taxes or non-resident taxes. He or she is a company mandatary, not a mandatary in the civil sense of the word. (art. 3, §1, 4^th point RD no 38)