Glossary of Italian, English and German terms: A–C
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Italian legal, banking, tax and procedural terms used in Lugano, beginning with the letters A to C, with their English equivalent or explanation, the German term in its Swiss form where Swiss law is concerned, and the chapters of the book in which they appear. (CH) marks a term of Swiss law, (IT) a term of Italian law.
| Italian | English | German | Chapter |
|---|---|---|---|
| abusivismo finanziario (IT) | unauthorized provision of financial services (Art. 166 TUF) | unerlaubte Finanzdienstleistung | E.IV |
| accertamento con adesione (IT) | tax settlement agreed with the tax office | einvernehmliche Veranlagung (Italien) | E.IV, F.II |
| accettazione dell'eredità (IT) | acceptance of an inheritance | Annahme der Erbschaft | J.III |
| accordo sui frontalieri | Cross-border Workers Agreement of 2020 | Grenzgängerabkommen | H.I |
| accusatore privato (CH) | private claimant in criminal proceedings (Art. 118 CrimPC) | Privatklägerschaft | H.IV |
| acquisto di fondi da parte di persone all'estero (CH) | acquisition of real estate by persons abroad (Lex Koller) | Erwerb von Grundstücken durch Personen im Ausland | G.IV |
| adeguata verifica della clientela (IT) | customer due diligence (D.Lgs. 231/2007) | Sorgfaltspflichten (Kundenidentifizierung) | G.III |
| agente di cambio (IT) | stockbroker (historical member of an Italian exchange) | Börsenmakler (Agente di cambio) | D.II |
| Agenzia delle Entrate (IT) | Italian Revenue Agency | italienische Steuerverwaltung | J.III |
| alta giustizia | (hist.) high jurisdiction, criminal justice over life and limb | Hochgerichtsbarkeit, Blutgericht | A.II |
| amministratore (IT) | director of an SpA or Srl | Verwaltungsrat (AG), Geschäftsführer (GmbH) | E.III, J.III |
| amministrazione del fallimento (CH) | bankruptcy administration | Konkursverwaltung | H.IV |
| amministrazione di sostegno (IT) | court-ordered support for incapable adults; nearest Swiss measure is deputyship | Beistandschaft (nächstes Äquivalent) | J.III |
| amministrazione effettiva (CH) | place of effective management (tax residence of companies) | tatsächliche Verwaltung | F.II |
| Amministrazione federale delle contribuzioni (AFC) (CH) | Federal Tax Administration (FTA) | Eidgenössische Steuerverwaltung (ESTV) | E.II, G.IV, H.II |
| amministrazione infedele (CH) | criminal mismanagement (Art. 158 SCC) | ungetreue Geschäftsbesorgung | D.III, G.II |
| anagrafe (IT) | population register | Einwohnerregister | E.V, H.II, H.II |
| anagrafe degli italiani residenti all'estero (AIRE) (IT) | register of Italians resident abroad | Register der Auslanditaliener (AIRE) | E.V, H.II |
| anagrafe tributaria (IT) | Italian central tax database | zentrale Steuerdatenbank (Italien) | H.II |
| apostille | apostille (Hague Convention of 1961) | Apostille | A.III, E.V, J.III |
| appaltatore del dazio | (hist.) toll farmer | Zollpächter | A.IV |
| appalto | (hist.) tax farming; (mod.) works contract (Art. 363 CO) | Steuerpacht; Werkvertrag | A.I |
| appello | appeal on facts and law | Berufung | J.III |
| appropriazione indebita | misappropriation (Art. 138 SCC) | Veruntreuung | G.III |
| assemblea dei soci | members' meeting (Sagl, Srl) | Gesellschafterversam mlung | F.II, J.III |
| assemblea generale (CH) | general meeting of an SA | Generalversammlung | J.III |
| assistenza amministrativa in materia fiscale (CH) | administrative assistance in tax matters | Amtshilfe in Steuersachen | E.II, G.IV, H.II |
| assistenza giudiziaria internazionale in materia penale (CH) | international mutual assistance in criminal matters | internationale Rechtshilfe in Strafsachen | D.IV, G.III, H.I |
| Associazione Bancaria Ticinese (ABT) (CH) | Ticino Bankers' Association | Tessiner Bankiervereinigung | C.IV, E.I, E.IV |
| associazione di tipo mafioso (IT) | mafia-type association (Art. 416-bis c.p.) | mafiaartige Vereinigung | D.IV |
| Associazione svizzera dei banchieri (ASB) (CH) | Swiss Bankers Association (SBA) | Schweizerische Bankiervereinigung (SBVg) | D.III, E.I |
| assoggettamento illimitato (CH) | unlimited tax liability (residence) | unbeschränkte Steuerpflicht | H.III |
| atto d'accusa (CH) | indictment (Art. 325 CrimPC) | Anklageschrift | J.II |
| atto di carenza di beni (CH) | certificate of loss after unsuccessful enforcement | Verlustschein | J.III |
| atto di citazione (IT) | writ of summons; no Swiss equivalent (claim filed with the court) | Klageschrift mit Ladung (Italien) | J.III |
| atto di precetto (IT) | formal demand for payment under an enforceable title; differs from the Swiss precetto esecutivo | Zahlungsaufforderungvor Zwangsvollstreckung | J.III |
| atto pubblico | public deed | öffentliche Urkunde | H.IV, J.III |
| autodenuncia esente da pena (CH) | penalty-free voluntary disclosure (Art. 175(3) DBG) | straflose Selbstanzeige | E.II |
| autoliquidazione (IT) | self-assessment (inheritance tax since 2025) | Selbstveranlagung | E.V |
| autoriciclaggio (IT) | self-laundering (Art. 648- ter.1 c.p.); in Switzerland covered by Art. 305bis SCC | Selbstgeldwäscherei | E.II, E.IV, G.II |
| autorità di conciliazione (CH) | conciliation authority (Art. 197 CPC) | Schlichtungsbehörde | H.IV |
| autorità di protezione (CH) | child and adult protection authority | Kindes- und Erwachsenenschutzbe hörde (KESB) | J.III |
| Autorità federale di vigilanza sui mercati finanziari (FINMA) (CH) | Swiss Financial Market Supervisory Authority | Eidgenössische Finanzmarktaufsicht | E.I, E.III, I.II |
| avente economicamente diritto, avente diritto economico (CH) | beneficial owner (Art. 4 AMLA); Italian: titolare effettivo | wirtschaftlich berechtigte Person | J.III |
| avviso di accertamento (IT) | notice of tax assessment | Veranlagungsverfügung (nächstes Äquivalent) | H.III |
| avvocato | lawyer, attorney | Rechtsanwalt, Anwalt | J.III |
| avvocato e notaio (CH) | lawyer and notary (combined in Ticino) | Anwalt und Notar | J.III |
| azione (CH) | share; (Swiss colloquial) special offer | Aktie; Aktion | G.IV, J.I, J.III |
| azione al portatore | bearer share | Inhaberaktie | G.I |
| azione di riduzione | action for abatement to restore a compulsory share | Herabsetzungsklage | E.V |
| azione revocatoria | avoidance action (actio pauliana; Art. 285 DEBA) | paulianische Anfechtung | H.IV |
| baliaggi comuni | (hist.) common bailiwicks ruled jointly by several cantons | gemeine Herrschaften, ennetbirgische Vogteien | B.III |
| baliaggio, baliaggi | (hist.) bailiwick(s) ruled by the Confederates, 1403–1798 | Vogtei, Landvogteien | A.II, B.III |
| balivo | (hist.) bailiff (synonym of landfogto) | Landvogt | A.II |
| banca cantonale (CH) | cantonal bank | Kantonalbank | C.III, C.IV |
| Banca d'Italia (IT) | Bank of Italy | Banca d'Italia | D.II, E.IV, I.II |
| Banca dello Stato del Cantone Ticino (BancaStato) (CH) | Ticino's cantonal bank | Banca dello Stato (Tessiner Kantonalbank) | C.IV, D.I, E.I |
| Banca nazionale svizzera (BNS) (CH) | Swiss National Bank (SNB) | Schweizerische Nationalbank (SNB) | C.IV, E.I |
| banche borsistiche (CH) | stock-exchange banks | Börsenbanken | E.IV |
| banche popolari | cooperative people's banks | Volksbanken | C.IV |
| battuti, disciplini | (hist.) penitential confraternities | Geisslerbruderschaften | B.III |
| beneficiaria apparente | apparent beneficiary (Protocol to the DTC) | scheinbar Berechtigter | H.III |
| beneficiario effettivo | beneficial owner (treaty sense) | Nutzungsberechtigter | H.III |
| beneficio | (hist.) ecclesiastical benefice | Pfründe | B.III |
| beneficio d'inventario | acceptance subject to inventory (Art. 580 CC) | öffentliches Inventar | E.V |
| beni a duplice impiego | dual-use goods | Güter mit doppeltem Verwendungszweck (Dual-Use-Güter) | G.II |
| beni comuni | (hist.) commons | Gemeingüter, Allmend | B.I |
| blocco dei beni (CH) | asset freeze after a report (Art. 10 AMLA) | Vermögenssperre | G.III |
| borghesi | (hist.) burghers of Locarno, one of its three corporations | Bürger | B.I |
| borgo, borghi | (hist.) market town | Flecken, Marktflecken | A.I, B.I |
| bricolla | (hist.) smuggler's back- basket | Rückentragkorb der Schmuggler | A.IV, D.II |
| caldarrostai, marronai | (hist.) chestnut-roasters, an emigrant trade | Marronibrater | A.III, C.II |
| cambiale | bill of exchange (Art. 990 CO) | Wechsel | G.I |
| cambio secco | (hist.) dry exchange, a disguised interest-bearing loan | trockener Wechsel | B.III |
| cambisti (CH) | currency exchange dealers | Geldwechsler | E.II |
| Camera di esecuzione e fallimenti (CH) | debt enforcement and bankruptcy chamber (Ticino Court of Appeal) | Schuldbetreibungs- und Konkurskammer | J.III |
| camorra (IT) | Neapolitan organized crime | Camorra | G.II |
| Cancelleria dello Stato (CH) | Ticino State Chancellery | Staatskanzlei | J.III |
| Cancelleria federale (CH) | Federal Chancellery | Bundeskanzlei | J.III |
| cancelliere | (hist.) bailiwick clerk; (mod.) chancellor, court clerk | Landschreiber; Kanzler, Gerichtsschreiber | A.II |
| capitali tiepidi (IT) | (hist.) "lukewarm" capital leaving Italy for tax reasons | steuerflüchtiges Kapital | D.II |
| capitanei | (hist.) noble vassal families of Locarno | Capitanei (Lehensadel) | A.I, B.I, B.II |
| capitolati di Milano, capitoli | (hist.) treaties between Milan and the Confederates | Mailänder Kapitulate | A.III, A.I |
| capomastro | (hist.) master builder leading an emigrant team | Baumeister, Polier | A.III |
| carabinieri (IT) | Italian gendarmerie | Carabinieri | C.I, C.II, G.II |
| carenza di diligenza in operazioni finanziarie (CH) | lack of due diligence in financial transactions (Art. 305ter SCC) | mangelnde Sorgfalt bei Finanzgeschäften | D.IV |
| cartella ipotecaria (CH) | mortgage note, a negotiable security over land (Art. 842 CC) | Schuldbrief | J.III |
| casane | (hist.) Lombard lending houses | Lombardenhäuser (Casane) | A.I |
| catasto | land cadastre | Kataster | A.II, A.IV, J.III |
| catasto teresiano | (hist.) Theresian cadastre of Lombardy (1760) | Theresianischer Kataster | A.II |
| censo, censi | (hist.) rent charge, annuity secured on land | Gült, Rentenkauf | A.II, A.IV, B.III |
| Centro di cooperazione di polizia e doganale (CCPD) | Police and Customs Cooperation Centre, Chiasso | Zentrum für Polizei- und Zollzusammenarbeit | G.III |
| certificato ereditario (CH) | certificate of inheritance (Art. 559 CC) | Erbbescheinigung | E.V, J.III |
| certificato successorio europeo (IT) | European Certificate of Succession | Europäisches Nachlasszeugnis | E.V |
| chiarimenti particolari (CH) | special clarifications for higher-risk relationships (Art. 6 AMLA) | besondere Abklärungen | G.III |
| circolo, circoli (CH) | Ticino district subdivision (electoral and peace-judge unit) | Kreis | C.I, J.III |
| clausola penale (IT) | penalty clause; Swiss term pena convenzionale | Konventionalstrafe | J.III |
| codice antimafia (IT) | Anti-Mafia Code (D.Lgs. 159/2011) | Antimafia-Kodex | G.III |
| Codice civile (c.c.) (IT) | Italian Civil Code of 1942 | italienisches Zivilgesetzbuch | C.I, E.V, J.III |
| Codice civile svizzero (CC) (CH) | Swiss Civil Code | Zivilgesetzbuch (ZGB) | E.V, J.III |
| Codice della crisi d'impresa e dell'insolvenza (CCII) (IT) | Business Crisis and Insolvency Code (2019) | Kodex der Unternehmenskrise und Insolvenz | H.IV, J.III |
| Codice delle obbligazioni (CO) (CH) | Code of Obligations | Obligationenrecht (OR) | F.II, G.I, J.III |
| Codice di diritto processuale civile svizzero (CPC) (CH) | Swiss Civil Procedure Code | Zivilprozessordnung (ZPO) | H.IV, J.III |
| Codice di diritto processuale penale svizzero (CPP) (CH) | Swiss Criminal Procedure Code (CrimPC) | Strafprozessordnung (StPO) | G.III, H.IV, J.II |
| codice di procedura civile (c.p.c.) (IT) | Italian Code of Civil Procedure | italienische Zivilprozessordnung | H.IV, J.III |
| codice di procedura penale (c.p.p.) (IT) | Italian Code of Criminal Procedure | italienische Strafprozessordnung | G.III, H.I |
| codice penale (c.p.) (IT) | Italian Criminal Code | italienisches Strafgesetzbuch | D.IV, G.III, G.I |
| Codice penale svizzero (CP) (CH) | Swiss Criminal Code (SCC) | Strafgesetzbuch (StGB) | D.IV, G.III, J.II |
| collaboratori di giustizia (IT) | cooperating witnesses ("pentiti") | Kronzeugen | G.III |
| collaborazione volontaria (IT) | Italian voluntary disclosure programme (2014–2017) | freiwillige Offenlegung (Voluntary Disclosure) | E.II |
| collazione | collation (hotchpot) of lifetime gifts | Ausgleichung | E.V |
| collegio sindacale (IT) | board of statutory auditors; no Swiss equivalent | Kontrollorgan (Collegio sindacale) | J.III |
| commenda | (hist.) commenda partnership of capital and labour | Kommenda | A.III |
| commercialista (IT) | chartered accountant and tax adviser | Steuerberater, Wirtschaftsprüfer | E.III, E.V |
| commercio di transito (CH) | merchanting, transit trade | Transithandel | A.IV, F.I |
| commissionario | commission agent (Art. 425 CO) | Kommissionär | A.IV |
| compensazione | set-off; (hist.) offsetting transfer of funds across the border | Verrechnung | D.II |
| composizione | (hist.) money settlement of a criminal case | Komposition (Sühnegeld) | A.II |
| compro oro (IT) | cash-for-gold shop | Goldankaufsladen | G.II |
| comune | municipality | Gemeinde | A.I, A.II, B.III |
| comunicazione di sospetto (CH) | suspicious activity report (Art. 9 AMLA) | Verdachtsmeldung | G.III |
| comunione ereditaria | community of heirs | Erbengemeinschaft | E.V |
| comunità di valle | (hist.) valley community | Talgemeinde, Talschaft | A.II |
| concordato giudiziario (CH) | composition agreement (Art. 314 DEBA); Italian: concordato preventivo | Nachlassvertrag | H.IV |
| confisca | confiscation, forfeiture | Einziehung | G.I |
| confisca allargata (IT) | extended confiscation of assets disproportionate to income | erweiterte Einziehung | G.IV |
| conservatoria dei registri immobiliari (IT) | Italian land registry | Liegenschaftsregister (Italien) | J.III |
| Consiglio comunale | municipal council (legislative) | Gemeindeparlament | I.I |
| Consiglio d'amministrazione (CH), Consiglio di amministrazione (IT) | board of directors | Verwaltungsrat | J.III |
| Consiglio della magistratura (CH) | Ticino Council of the Judiciary | Justizrat | A.II |
| Consiglio di Stato (CH) | cantonal government of Ticino; in Italy the supreme administrative court | Regierungsrat (Staatsrat) | G.IV, J.I, J.III |
| Consiglio federale (CH) | Federal Council | Bundesrat | C.II, G.II, J.I |
| CONSOB (IT) | Italian securities and markets regulator | italienische Börsenaufsicht | E.IV, I.II, K.I |
| consulente alla clientela (CH) | client adviser registered under FinSA | Kundenberater | E.IV |
| consulente tecnico d'ufficio (CTU) (IT) | court-appointed expert | gerichtlicher Sachverständiger | H.IV |
| consulenti finanziari abilitati all'offerta fuori sede (IT) | tied financial advisers for off-premises sales | Finanzberater im Haustürvertrieb | E.IV |
| conto cifrato, conto numerato | numbered account | Nummernkonto | D.II |
| conto deposito (CH) | custody account | Depot | J.III |
| conto di libero passaggio (CH) | vested benefits account | Freizügigkeitskonto | H.III |
| conto estero, conto capitale (IT) | (hist.) non-resident lira account; capital account | Ausländerkonto; Kapitalkonto | D.II |
| contrabbando | smuggling | Schmuggel | A.IV, D.II, G.II |
| contratto autonomo di garanzia (IT) | independent guarantee; Swiss equivalent under Art. 111 CO | Garantievertrag | J.III |
| contratto collettivo di lavoro (CCL) (CH) | collective labour agreement; Italian CCNL | Gesamtarbeitsvertrag (GAV) | H.I |
| contratto normale di lavoro (CNL) (CH) | standard employment contract with minimum wages (Art. 360a CO) | Normalarbeitsvertrag (NAV) | H.I |
| contratto preliminare | preliminary contract | Vorvertrag | J.III |
| contratto successorio (CH) | contract of succession (Art. 494 CC); void in Italy | Erbvertrag | J.III |
| Convenzione contro le doppie imposizioni (CDI) | double taxation convention (DTC) | Doppelbesteuerungsabk ommen (DBA) | H.I, H.III |
| Convenzione di diligenza delle banche (CDB) (CH) | Agreement on the Swiss banks' code of conduct with regard to due diligence | Vereinbarungüber die Sorgfaltspflicht der Banken (VSB) | D.III, D.IV |
| Convenzione di Lugano (CLug) | Lugano Convention (2007) | Lugano- Übereinkommen (LugÜ) | H.IV |
| convenzione matrimoniale (CH) | marriage contract | Ehevertrag | E.V |
| corruzione di pubblici ufficiali stranieri | bribery of foreign public officials (Art. 322septies SCC) | Bestechung fremder Amtsträger | J.II |
| Corte d'appello (IT) | court of appeal; in the Federal Criminal Court the Appeals Chamber | Appellationsgericht; Berufungskammer (BStGer) | H.IV, J.II, J.III |
| Corte dei reclami penali (CH) | Objections Chamber of the Federal Criminal Court | Beschwerdekammer | J.II |
| Corte delle assise criminali (CH) | Ticino criminal court for serious offences | Kriminalgericht (Assisen) | D.III, G.II |
| Corte di cassazione (IT) | Italian Court of Cassation | Kassationshof | J.III |
| Corte penale (CH) | Criminal Chamber of the Federal Criminal Court | Strafkammer | J.II |
| Corti di giustizia tributaria (IT) | Italian tax courts (since 2022) | Steuergerichte (Italien) | H.III |
| Cosa nostra (IT) | Sicilian mafia | Cosa Nostra | G.II |
| credito documentario | documentary credit, letter of credit | Dokumentenakkreditiv | G.I |
| credito lombard | Lombard loan secured by securities | Lombardkredit | B.III |
| cripto-attività (IT) | Kryptowerte und Digital Assets (MiCAR term) | Kryptowerte | G.IV |
| curatela | (hist.) guardianship; (mod.) deputyship | Beistandschaft; (hist.) Vormundschaft | A.II |
| curatore (IT) | trustee in bankruptcy; Swiss amministrazione del fallimento | Konkursverwalter | H.IV |
For general information only. This article does not constitute legal or tax advice, does not replace advice on an individual case and creates no lawyer-client relationship. It reflects the legal position as of October 2026.