Microsoft may one day pull the plug and cut off new upgrades. There’s no guarantee this will work forever, but it still worked on January 14, 2020.
You just have to provide a valid Windows 7 (or Windows 8) key. You can also upgrade a PC by doing a fresh install of Windows 10, even if it doesn’t have any operating system installed. Your PC will get a genuine, activated Windows 10 key-just like it worked during Windows 10’s first year when the free upgrade offer was officially being advertised. Assuming you’re using a Windows PC with a genuine and activated Windows 7 (or Windows 8) key, you can upgrade to Windows 10 in just a few clicks.