Commercial collaboration on social networks: everything you need to know about the Influencer Act, the legal status and taxation of content creators, and secure your contracts with brands

Influencer marketing has become a central driver of visibility and sales for brands, but also a source of legal risks for content creators and entrepreneurs. Whether you are an influencer, content creator, brand manager or startup founder, the “Influencers Law” has deeply reconfigured the legal framework for your commercial collaborations on Instagram, TikTok, YouTube, YouTube, Twitch or even Snapchat.
The objective of this article is to give you a global, practical and structured vision: to understand the new rules, to choose an appropriate legal and fiscal status, to secure your contracts and to know when to seek the assistance of a lawyer. You will thus be able to professionalize your business while limiting the legal, fiscal and reputational risks associated with commercial influence.
The law of June 9, 2023 defines “electronic commercial influence” as the activity of people who, for a fee, mobilize their reputation among their audience to promote goods, services or causes by means of content distributed to the public electronically. Concretely, as soon as you receive compensation (money, products, trips, trips, invitations, benefits in kind) in exchange for the promotion of a product or service, you enter the field of commercial influence.
Qualification does not depend on the number of subscribers, but on the existence of remuneration and promotional intent. A micro-influencer with 5,000 subscribers can therefore be subject to the same obligations as a creator with several hundreds of thousands of subscribers, if he carries out recurring or structured commercial collaborations.
There are generally two types of content:
Gray situations are common: for example, a brand sends you a product “with no obligation to publish”, but is actually waiting for a positive post or story. In practice, as soon as the advantage granted is significant, caution invites us to consider it a commercial collaboration and to apply the transparency obligations provided for by the Influencers Act.
A few examples allow you to project yourself:
In all these situations, you are in a logic of commercial collaboration, with obligations of transparency, loyalty and legal compliance.
The Influencers Act (Law No. 2023-451 of June 9, 2023) aims to regulate commercial influence and to fight against excesses, in particular misleading content and the placement of risky or illegal products. It applies to influencers, agencies, advertisers and platforms, as long as the targeted audience is established in France.
This law complements existing consumer and advertising law, by offering a clearer framework for sponsored content on social networks. It requires actors to become professional: written contracts, mandatory information, sectoral prohibitions, shared responsibility in the event of deceptive practices.
At the European level, the European Commission insists on the transparency of sponsored content and the fight against unfair commercial practices, in particular through the Digital Services Act and consumer directives. The Influencers Act is part of this movement, by translating these requirements into French law and by giving national authorities greater means of control and sanctions.
Platforms must also adapt their terms of use and their tools for reporting sponsored content, which indirectly reinforces the obligations of creators and brands. Influencers can therefore be faced with both legal sanctions (fines) and “technical” sanctions (account suspension or closure).
Key obligations include:
For a content creator, this requires a much more structured approach: internal processes, contract models, checklists before publication.
You have the obligation to make any commercial content clearly identifiable, by mentions such as “advertising”, “commercial collaboration”, “sponsored by...”. These mentions must be clear, legible, immediately visible and adapted to the medium (for example, visible throughout a story or a sponsored segment in a video).
In the case of retouched or generated images, the law imposes specific mentions (“retouched image”, “virtual image”) to avoid misleading the public. Failure to comply with these rules can be classified as a deceptive commercial practice, with criminal and administrative sanctions.
The Influencers Act prohibits or very strictly regulates certain content, in particular:
Beyond these specific prohibitions, you remain subject to common law: defamation, invasion of privacy, privacy, image rights, counterfeiting, unfair competition, etc. Certain sectors (alcohol, tobacco, health, health, cryptoassets) also impose very precise sectoral rules.
In return for these obligations, you benefit from rights that your contracts must protect:
A balanced contract also makes it possible to provide for a right to refuse certain briefs that are contrary to your values or the law, as well as mechanisms for validating content before publication.
As long as you carry out a regular, paid activity with the intention of making a profit, you are considered a professional. This involves obligations to invoice, report and pay social security contributions, even if you combine this activity with paid employment or studies.
The influencer is therefore, legally, an entrepreneur who must choose a form of exercise adapted to his activity. In practice, many start out as micro-businesses before evolving towards a more protective or more tax-optimized structure.
The main statuses used by influencers are:
The choice depends on your current income, your growth prospects, your appetite for management and your wealth strategy.
On the social level, several regimes may apply:
The qualification depends on the contracts, the legal form, the concrete organization of the activity and the existence or not of a relationship of subordination. A social and legal audit can avoid costly requalifications with URSSAF.
Influencer income can be taxed:
Each category involves specific calculation, deduction and abatement rules, making the choice of tax structure and regime strategic.
Free products, trips, invitations to events or experiences offered in exchange for content are, in principle, taxable benefits in kind. They should be valued at their real value and included in your tax base, even if you don't receive money.
Not declaring these benefits can lead to tax adjustments, penalties, and in extreme cases, fraud lawsuits. Setting up a precise follow-up of all collaborations (gift table, estimated value, date, brand) is an essential reflex.
Above a certain turnover threshold, you may be subject to VAT, including in micro-businesses. You must then charge VAT to your customers (brands, agencies), file periodic declarations and remit the tax to the administration.
At the same time, you must keep accounts adapted to your regime, keep your contracts and supporting documents, and respect the legal obligations related to your legal form (meetings, account deposits for companies, etc.). Digital activities are the subject of increasing attention from the tax authorities and URSSAF.
The Influencers Law imposes a written contract between the influencer and the advertiser or his agent for collaborations intended for an audience established in France. The contract must include a certain number of minimum particulars: identity of the parties, nature of the services, remuneration, respective obligations, applicable law, etc.
A simple exchange of private messages or emails is clearly insufficient to comply with these requirements and protect you in the event of a dispute. The reflex must be to systematize a signed contract, even for one-off campaigns that seem modest.
Among the key clauses to be integrated, we find in particular:
These clauses can be adapted to your profile (micro-influencer, confirmed creator, agency) and the type of partnership (one shot, ambassador, content license, etc.).
For example, a basic clause may provide that:
The influencer undertakes to comply with all the laws applicable to commercial influence and to make the mentions “advertising” or “commercial collaboration” appear, in a clear and legible manner, as well as any mention made mandatory by the texts (for example “retouched image” or “virtual image”). Forgetting these mentions may constitute a contractual breach involving the responsibility of the influencer towards the brand.
This type of clause must be adapted, deepened and balanced according to the context and the relationship between the parties.
In the event of non-compliance with the Influencers Act and transparency rules, the DGCCRF and other authorities may conduct investigations, impose fines and order the cessation of certain practices. The most serious offenses may result in criminal prosecution for deception, false advertising, or fraud.
Platforms have their own rules: an account can be restricted, suspended, or deleted in case of repeated breaches of advertising policies or the law. For a creator whose audience is the core of the business, closing an account can be economically devastating.
Poorly-structured collaborations often lead to disputes: non-payment, disagreement over content, unanticipated additional requests, unauthorized reuse of videos or photos, etc. Without a solid contract, the proof of respective commitments becomes complex, and negotiations get bogged down. Without a solid contract, the proof of the respective commitments becomes complex, and negotiations get bogged down.
Rigorous drafting, accompanied by mediation or amicable settlement clauses, makes it possible to limit the risk of long and expensive legal disputes. For strategic collaborations, a contractual review by a lawyer is an investment with high added value.
Subscribers deceived by influential content can claim compensation for their harm, for example when a product presented as safe proves to be dangerous or ineffective. The Influencers Act provides for a potentially joint responsibility between the brand and the influencer, which means that both may be targeted by an action.
Beyond financial risks, a reputation crisis can permanently affect the trust of your community. Integrating a strong ethical and legal dimension into your collaborations is a strategic choice as well as a legal imperative.
Commercial influence law combines consumer law, advertising law, social law, taxation, GDPR and intellectual property law. New guidelines, court decisions and European texts regularly specify or reinforce this framework.
In this changing context, legal support makes it possible to anticipate rather than suffer: structure your activity, adjust your status, change your contracts and verify your practices in the light of regulatory changes.
A lawyer working with digital influencers and entrepreneurs can help you:
For brands and agencies, the lawyer can design a real contractual strategy and a homogeneous “influence charter” in accordance with the Influencers Act.
Commercial influence is a regulated subject, where the rules vary according to the type of content, the sector, the target audience, the platform, the country of residence and the legal structure of the influencer. The “copy and paste” solutions or standard templates found online are rarely suitable for these nuances.
The information in this text is general and does not replace individual advice. A lawyer can help you anticipate and integrate all the legal, fiscal and social considerations specific to your situation, in order to sustainably secure your commercial collaborations on social networks.
This is law No. 2023-451 of June 9, 2023, known as the “Influencers Law”, which regulates commercial influence and aims to combat the excesses of influencers on social networks. In particular, it requires the transparency of sponsored content, a written contract, and regulates certain sensitive sectors such as health or gambling.
Influencers have rights to their content (copyright), their image and their remuneration. These rights must be organized in collaboration contracts, providing for the duration, territory and operating supports, as well as clear and balanced remuneration conditions.
The influencer is a professional or a self-employed person, even if he has not formally created a company. He can work in a micro-enterprise, as a sole proprietorship or through a company (EURL, SASU, SAS, SARL), depending on his protection needs and his development goals.
The term “2024 Influencers Act” refers, in a broad way, to the framework resulting from the 2023 law and its clarifications and implementing texts introduced in 2024, in a context of European strengthening (Digital Services Act, consumer directives). The idea is to offer a more comprehensive system of consumer protection against sponsored content on social networks.
A commercial collaboration should be clearly identified as such, with mentions visible from the start of the content. It must also be governed by a written contract, specifying the services, remuneration, compliance with the law and the rights of each party to the content.
For the tax and social administration, the influencer is a professional who must declare his income, pay contributions and, where applicable, collect VAT. Depending on the structure chosen and the nature of the activity, it may fall under the regime of self-employed workers, artist-authors or similar employees.
Taxation depends on the tax category (BNC, BIC, salaries) and the regime chosen (micro, real, corporate tax). Benefits in kind (products, trips, invitations) received in exchange for content should in principle be declared as income.
A lawyer helps you to structure your business, to secure your contracts, to comply with the Influencers Act and to manage the risks associated with your commercial collaborations. He can also assist you in case of control, dispute with a brand, damage to your image or difficulty with a platform.