Gifting and influencer marketing: best practices to adopt

Receiving gifts — yes, but at what cost? The rules of legal gifting

Gifting, or sending free products to influencers, is a well-established practice in influencer marketing. However, its legal and tax framework remains unclear, raising questions for brands and content creators alike. Should these gifts be considered taxable benefits? What transparency obligations must be respected?

To clarify these uncertainties, the UMICC (Union of Influencer and Content Creator Professions) in France began discussions with the Ministry of Finance in early 2024 to clarify the tax treatment of gifting. Their findings, published in June 2024, are still awaiting an official response from the tax authorities, delayed by the dissolution of the National Assembly and the Finance Act.

Recent signals suggest a clarification may come in the first quarter of 2025. While not all arguments for fairer treatment are guaranteed to be adopted, these updates should provide greater legal and tax security for industry stakeholders. UMICC and its advisors will play a key role in interpreting and applying these new directives.

In the meantime, this article provides a detailed overview of current gifting rules, best practices, and fiscal precautions to ensure compliant and transparent strategies.

What is gifting?

Gifting involves offering products, services, or benefits to influencers to increase brand visibility. Although it isn’t always a paid partnership, it is considered a commercial collaboration.

Consumers must be informed of the commercial nature of the content they view. Gifting therefore imposes strict rules on transparency and taxation to protect audiences and prevent abuse.

Legal obligations for gifting

Since the law of June 9, 2023, influencers must clearly disclose any commercial collaboration, including those involving only free products. Labels such as “Advertisement,” “Commercial collaboration,” or “Product provided by [brand name]” are required.

Failing to comply may result in:

• Significant fines

• Temporary or permanent bans on conducting commercial activity on social media

• Damage to the credibility of both influencers and brands involved
  

Tax implications of gifting

Are the products received taxable?

Yes, gifts or benefits received as part of a collaboration are considered in-kind income and must be declared by influencers.

How to report them

Influencers should:

• Assess the market value of the products received

• Include them in their annual tax return as in-kind benefits

• Consult an accountant to avoid mistakes or omissions

Risks of non-declaration

Failure to declare gifts can result in tax penalties or audits. Proper administrative organization is therefore essential.

Best practices for responsible collaborations

For influencers:

• Disclose partnerships: Clearly inform your audience when a product is gifted.

• Keep a record: Track all received gifts to simplify tax reporting.

• Educate yourself: Consult experts to understand your obligations.

For brands:

• Draft clear agreements: Formalize collaborations even for simple gifting.

• Inform partners: Explain the influencers’ legal and tax responsibilities.

• Adopt internal policies: Set clear rules to prevent compliance risks.

FAQ: common questions

Is gifting subject to tax thresholds?
No. Any benefit with market value must be declared, regardless of amount.

Which products are most concerned by gifting?
This varies by sector: fashion, beauty, food, tech… Products with high social media visibility are particularly relevant.

Can brands be penalized for non-transparency?
Yes. If they encourage non-compliant communication or fail to inform partners, they are responsible.

Are there tools to simplify the tax management of gifting?
Yes. Some platforms and accounting software help influencers and brands track and declare received gifts.