A natural person who lives in the Flemish Region or is located there for personal income tax purposes and takes out the Winwin loan outside the framework of his or her commercial or professional activities. The lender cannot be the husband, wife or legal cohabitant of the borrower (unmarried persons and partners without a cohabitation contract can therefore grant a Winwin Loan to each other). Neither the lender nor the spouse or legally cohabiting partner may be a director, manager or exercise a similar mandate in the company receiving the loan. Neither the lender nor the spouse or legal cohabitant may hold, directly or indirectly, more than 5% of the shares or voting rights of the company receiving the loan.