Celebrities 4.0
Mariagiulia Signori & Cecilia Trevisi
Influencers, TikTokers, Instagrammers, bloggers, and vloggers are the dominant players of digital advertising on social medial aimed at obtaining endorsement for products or services on the web. This practice has been further fuelled by celebrities who have a significant online presence, thanks to their followers with whom they share short sequences of images and videos mainly through social networks.
Influencers and TikTokers pursue real economic activity with immediate and direct implications in the areas of commercial communication, trademarks, and exploitation of copyright content.
One key point of digital advertising, as with any form of advertising, is respect for the principle of transparency – commercial communication must always be clearly recognisable as such, thus avoiding questionable, hidden forms of advertising. The Digital Chart adopted in 2016 by the Istituto di Autodisciplina Pubblicitaria (IAP), updated in June 2023, represents the only regulatory text dedicated to commercial communication shared by the new digital communicators.
Influencers promote the brands of third parties
The use of trademarks is considered lawful when images in question portray scenes of everyday life which may include inevitable exposure of the distinctive branding and packaging of products normally used by the celebrity or online influencer. On the other hand, an unlawful use would be when the trademarked item is shown in a context predominantly aimed at commercial communication. Cases like these may also involve the risk of “dilution by tarnishment” if the context in which the product is featured is incompatible with the reputation of the trademark, especially if renowned.
In the contemporary world of social media, influencers and TikTokers are true content creators, a reality that brings with it the natural consequence of application of copyright law.
For the new digital professions, the Italian Revenue Agency, although in the absence of specific tax regulations, has stipulated that in cases of regular economic activity that exceeds EUR 5,000 annually, online earnings require the opening of a VAT number. The remuneration of celebrities with an online presence therefore constitutes self-employment income and is included among artistic activities; as such it must be declared and is subject to specific taxation. However, it remains to be clarified at the international level whether or not this classification entails the application of the Convention which states that remuneration received by an entertainer is taxable in the state where the performance is provided.
The digital economy is a fast-growing area but one that has no specific legislation. Precisely to close these gaps, in June 2020, a group of British Instagrammers founded The Creator Union (TCU), the UK’s first union for digital content creators. In Italy, the Associazione Italiana Influencer was established in June 2019 with the aim of protecting the professional category of creators, even though to date there is no Italian labour legislation – Contratto Collettivo Nazionale Di Lavoro (CCNL) – for this category that can guarantee their protection.
In this environment, a new challenge exists for us as professionals who must be increasingly aware of “digital” and “social” innovations and approaches to capture new business segments, whose creators represent a new generation to be attracted to the professional world.
GGI member firmSofiae - Chartered Accountants & LawyersMilan, ItalyT: +39 02 5519 3413 Advisory, Auditing & Accounting, Corporate Finance, Tax
Sofiae Chartered Accountants & Lawyers’ cornerstone is the professional collaboration between chartered accountants and lawyers and offers its clients complete and inter-disciplinary services related to accounting, corporate and tax services, in the legal area and referring to business area, corporate restructuring and bankruptcy. Sofiae Chartered Accountants & Lawyers is based in Milan and provides integrated services to individuals, private and public companies as well as non-profit organisations.
Mariagiulia Signori is a Lawyer Partner, based in Milan since 2005. In February 2017 she qualified as a Lawyer at the Supreme Court of Cassazione. She studied at the Università degli Studi di Milano, after which she did an internship in Strasbourg. Since then, she has deepened her technical knowledge and experience in various law firms. Mariagiulia specialises in judiciary proceedings, corporate and commercial law, M&A, due diligence, restructuring and insolvency, and real estate. Contact Mariagiulia.
Cecilia Trevisi is a Lawyer Partner with Sofiae - Chartered Accountants & Lawyers. She’s a Member of the Milan Bar Association, specialised in copyright and related rights, industrial property rights, commercial and corporate matters. She is a regular speaker at conferences and author of articles on copyright and industrial law. Cecilia is also a Member of AIPPI (International Association for the Protection of Intellectual Property). Contact Cecilia.
