Italy Tax Agency Clarifies Tax Treatment of Data Monitoring Services Offered to Employees by Employers

The Italian Revenue Agency Aug. 12 issued a resolution clarifying the tax treatment of monitoring services for sensitive data offered to employees by employers. The resolution explains that: 1) monitoring services provide a benefit to companies by protecting employees and sensitive data, so they aren’t considered part of employment income; and 2) companies don’t have to comply with withholding tax obligations for monitoring services because they aren’t considered employment income. [Italy, Revenue Agency, 08/12/19]

Reference:
View Resolution No. 77/E. View Index.