Guide
Pricing & Negotiation
Creators
Yes — once you lawfully receive a gifted product, Danish law treats you as its full owner, and reselling it is normally tax-free as a private asset. Three things complicate that: an explicit no-resale term in the brand's own agreement, reselling often enough that it becomes a taxable business (næring), and the real damage quick resale can do to the brand relationship.
When a brand sends you a product as a genuine, no-strings gift — the distinction covered in gifting vs paid collaborations — ownership passes to you the moment you receive it. Under Danish property-law doctrine, full ownership includes the right to dispose of the item in every respect unless a law or agreement says otherwise: "Whoever holds full ownership can dispose of the object in every respect" is the standard formulation used in Danish legal teaching. That includes the right to resell it, give it away again, or discard it. There is no general statute banning resale of a lawfully received gift — any restriction has to come from a specific term in the agreement the product was sent under.
Yes, if it's written in as an explicit term — but only then. Danish contract law runs on freedom of contract: a brand can condition a gift on the product never being resold, the same way it can attach any other term to a briefing or collaboration agreement. But without such an explicit term, there is no default rule that a gift is "for personal use only." A brand's unstated hope that you'll keep or use the product yourself isn't binding unless it was actually agreed. A written no-resale term, on the other hand, is normally enforceable — subject to the same general ceiling that applies to unreasonable contract terms under the Danish Contracts Act § 36, the same provision that caps other contract clauses across the Academy, see non-disparagement clauses in influencer contracts. A term banning resale of a low-value product forever, with no time limit, could in theory be challenged under § 36 — but that's untested for gifted-product clauses specifically, and shouldn't be assumed as a reliable way out.
As a general rule, no — and this is the key difference from Skattestyrelsen's 2026 crackdown on gifted products, which covers the tax on receiving the item. That tax is already assessed the moment you receive the gift — either at subjective value (if you never mention the product) or at market value (if you do). A later sale of a private asset is, per Skattestyrelsen's own legal guidance, normally tax-free under the main rule in the Danish Tax Assessment Act (statsskatteloven) § 5(1)(a): "Income from the sale of private assets, e.g. household goods or stamp, coin and book collections, is as a general rule tax-free." That covers a gifted product you resell as ordinary personal property, too.
The exception is if reselling becomes systematic enough to itself constitute a trade or business (næring) or speculation (spekulation) — for example, if you consistently receive and resell gifted products as a recurring income stream rather than occasionally selling off individual items. Skattestyrelsen assesses this on the facts: whether the activity looks like a private, occasional sale or an organised sales business; a significant and recurring resale income can itself point to næring. If reselling becomes a regular part of your earnings, the same thresholds apply as for any other influencer income — including the DKK 50,000-over-12-months VAT registration threshold covered in affiliate influencer marketing in Denmark, and the general employee/fee-recipient/self-employed classification in employee or self-employed?.
| Scenario | Tax on receiving it | Tax on a later sale | Disclosure |
|---|---|---|---|
| Keep it, never mention it | Subjective value | Not applicable (no sale) | Not applicable |
| Keep it, mention or review it | Market value | Not applicable (no sale) | Yes |
| Resell it as a one-off private sale | Subjective or market value (depends on whether you mentioned it) | Normally tax-free (statsskatteloven § 5(1)(a)) | Only if the resale listing itself promotes the brand |
| Resell gifted products on an ongoing basis | Subjective or market value on each receipt | Can constitute næring — taxable income | Depends on the individual listing |
In Make Influence's experience, it's rarely the resale itself that damages a brand relationship — it's the timing and visibility. A brand that sends a product hoping for organic mention or genuine use reacts differently if the product shows up for sale on Vinted, DBA or Facebook Marketplace the same day it's received than if that happens months later, after real use. There's typically no breach of contract in the first case — unless there's an explicit no-resale term — but the brand may read it as a sign the gift was treated as a transaction rather than an attempt at a relationship, and quietly stop considering you for future activations. That's a reputational question, not a legal one, but it's a real one for a creator who depends on repeat brand relationships.
Our recommendation: if you plan to resell a gifted product you genuinely don't use, do it quietly — without naming the brand in the listing — and give it enough time that it's clear the point wasn't to flip a free item immediately.
The figures below are made up for illustration only — not a real customer case.
An influencer receives a gifted bag with a market value of DKK 2,000. She never mentions it and sets its subjective value at DKK 1,800 herself, which she reports as taxable income. Six months later she resells the bag on Vinted for DKK 1,200 because it doesn't suit her style. The sale is normally tax-free under statsskatteloven § 5(1)(a) — she already paid tax on the DKK 1,800 when she received it, and the later sale of a private asset doesn't trigger further tax unless it becomes part of a pattern of repeated, systematic resale.
Legally, only if there's an explicit term saying so in the agreement the product was sent under. Without one, you own the product outright and can dispose of it freely.
As a general rule, no — selling private personal property is tax-free under statsskatteloven § 5(1)(a), unless it becomes a trade or business (næring) or speculation.
No, and that's the point — the tax on receiving it and any tax on a later sale are two separate questions. See Skattestyrelsen's 2026 crackdown on gifted products for the tax on receiving it.
There's no fixed threshold — Skattestyrelsen assesses on the facts whether a sale is occasional and private or a systematic, recurring income stream. A single sale is normally unproblematic; a consistent pattern of receiving and reselling products isn't.
Only if the listing itself promotes or recommends the brand, not just describes the item for sale. See the full disclosure rules in influencer marketing disclosure rules in Denmark and the EU.
Yes, on the same basis — once the product is genuinely yours, and the tax on receiving it has been assessed at full market value as payment, a later private sale is still covered by statsskatteloven § 5, unless there's a no-resale term in the agreement you signed. See gifting vs paid collaborations for the distinction between the two.
No — that's "wardrobing," a different situation where you buy the product yourself rather than receive it as a gift, and return it to the retailer rather than resell it to a third party. See wardrobing: when a creator buys, films and returns a product for content for how Denmark's right of withdrawal applies to that case.
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