Presumably the bound and gagged woman is a nurse. Don't have much info beyond that. Apparently this film has a couple of English titles - "As of Tomorrow," "Blackmail Chase." Italian title is "I soliti Ignoti colpiscono ancora."
So I was able to find a copy of the movie through Amazon (unfortunately not a version I can link).
The scene has the man and woman being chased by some people through a hospital. There's no setup to the moment shown in the GIF, it just shows what we see above - the woman urging the man to hurry up as he finishes tying up the nurse. They then sneak out of the hospital with the man dressed as the nurse, with the woman pretending to be a patient (lying on a gurney, covered by a blanket).
Soon after, we cut back to the nurse, who manages to break free of her bonds. She runs out of the building (still in her underwear) and confronts the man and woman who mugged her, yelling at them. Other people start yelling at them too, and they're caught.
Wish there was more of a setup, but it's certainly interesting.