Glossary of Italian, English and German terms: D–G
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Italian legal, banking, tax and procedural terms used in Lugano, beginning with the letters D to G, 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 |
|---|---|---|---|
| daziere, dazieri | (hist.) toll collector or toll farmer | Zöllner, Zollpächter | A.IV |
| dazio | (hist.) toll, customs or excise duty | Zoll | A.I, A.IV, C.III |
| dazio del consumo, dazio della mercanzia | (hist.) market or consumption duty | Verbrauchsabgabe, Warenzoll | A.IV |
| decime | (hist.) tithes | Zehnten | A.II, B.III |
| decreto d'accusa (CH) | penalty order (Art. 352 CrimPC) | Strafbefehl | J.II |
| Decreto FinTech (IT) | Italian FinTech Decree (D.L. 25/2023) on DLT financial instruments | FinTech-Dekret | I.II |
| decreto ingiuntivo (IT) | court payment injunction; nearest Swiss procedure is the precetto esecutivo | gerichtlicher Zahlungsbefehl (Mahnbescheid) | H.IV, J.II |
| degagne | (hist.) subdivisions of a vicinanza in the Leventina | Degagne (Unterabteilungen einer Nachbarschaft) | A.II, A.I |
| depositi fiduciari (CH) | fiduciary deposits | Treuhandanlagen | D.II |
| depositi franchi doganali (CH) | customs free zone (Art. 62 CustA) | Zollfreilager | F.III |
| deposito doganale aperto (CH) | open customs warehouse | offenes Zolllager (OZL) | F.III |
| detentore del controllo (CH) | controlling person of an operating entity | Kontrollinhaber | G.IV |
| dichiarazione d'imposta (CH) | tax return | Steuererklärung | E.II, H.III |
| dichiarazione dei redditi (IT) | income tax return | Einkommensteuererklärung | E.II, G.IV, H.III |
| dichiarazione di successione (IT) | inheritance tax return | Erbschaftssteuererklärung | E.II, J.II |
| dichiarazione fraudolenta (IT) | fraudulent tax return (Art. 2 and 3 D.Lgs. 74/2000) | betrügerische Steuererklärung | G.IV |
| dichiarazione infedele (IT) | inaccurate tax return (Art. 4 D.Lgs. 74/2000) | unrichtige Steuererklärung | G.IV |
| dichiarazione riservata (IT) | confidential declaration under the scudo fiscale | vertrauliche Erklärung | E.II |
| Dieta | (hist.) Diet of the Confederation | Tagsatzung | B.I |
| Dipartimento federale delle finanze (DFF) (CH) | Federal Department of Finance (FDF) | Eidgenössisches Finanzdepartement (EFD) | E.II, G.III |
| Direzione distrettuale antimafia (DDA) (IT) | district anti-mafia prosecution directorate | Antimafia-Bezirksdirektion | G.III |
| Direzione investigativa antimafia (DIA) (IT) | anti-mafia investigation directorate | Antimafia- Ermittlungsdirektion | G.III |
| Direzione nazionale antimafia e antiterrorismo (DNA) (IT) | national anti-mafia and anti-terrorism prosecution directorate | nationale Antimafia- und Antiterrorismus-Direktion | G.III |
| diritto di compera (CH) | right of purchase, option over land (Art. 216 CO) | Kaufsrecht | J.III |
| diritto di comunicazione (CH) | right to report (Art. 305ter(2) SCC) | Melderecht | G.III |
| diritto di prelazione | right of pre-emption | Vorkaufsrecht | J.III |
| diritto di ricupera (CH) | right of repurchase | Rückkaufsrecht | J.III |
| diritto di sosta | (hist.) warehouse fee at a relay station | Sustgeld | A.IV |
| diritto valore registrato (CH) | ledger-based security (Art. 973d CO) | Registerwertrecht | G.I, I.II |
| disdetta (CH) | notice of termination; Italian recesso | Kündigung | J.III |
| distribuzioni dissimulate (CH) | hidden profit distributions | verdeckte Gewinnausschüttungen | H.III |
| ditta (CH) | business name (Art. 944 CO); in Italy colloquially "firm" | Firma | J.I, J.III |
| Divisione delle contribuzioni (CH) | Ticino Tax Division | kantonale Steuerverwaltung Tessin | I.II |
| domicilio | domicile (Art. 23 CC; Art. 43 c.c.) | Wohnsitz | J.III |
| donazione | gift | Schenkung | E.V |
| donazione indiretta (IT) | indirect gift, for example by bank transfer | indirekte Schenkung | E.V |
| doppia firma (CH) | double signature; joint signing by two | Kollektivunterschrift zu zweien | J.III |
| doppia punibilità | double criminality | beidseitige Strafbarkeit | H.I |
| doppio binario (IT) | "double track" of parallel tax and criminal proceedings | Doppelspurigkeit von Steuer- und Strafverfahren | G.IV |
| dote | (hist.) dowry | Mitgift | A.III |
| elvetismi (CH) | Helvetisms, Swiss Italian expressions | Helvetismen | J.I, J.III |
| esecutore testamentario | executor (Art. 517 CC) | Willensvollstrecker | J.III |
| esecuzione in via di fallimento (CH) | enforcement by bankruptcy | Betreibung auf Konkurs | H.IV |
| esecuzione in via di pignoramento (CH) | enforcement by seizure | Betreibung auf Pfändung | H.IV |
| esecuzione in via di realizzazione del pegno (CH) | enforcement by realization of a pledge | Betreibung auf Pfandverwertung | H.IV |
| esterovestizione (IT) | sham foreign residence of a company managed from Italy | fiktive Auslandsansässigkeit | F.II, F.III, H.III |
| estimo | (hist.) assessment register of taxable property | Schätzung, Steuerkataster | A.I, A.II |
| estradizione | extradition | Auslieferung | C.II, J.II |
| fabbrica, fabbriceria | (hist.) church building fund and its lay administration | Kirchenfabrik, Kirchengut | A.III, B.III |
| fallimento (CH) | bankruptcy; in Italy replaced by liquidazione giudiziale (2022) | Konkurs | H.IV, J.III |
| falsi residenti (IT) | sham emigrants (Italians fictitiously resident abroad) | Scheinauswanderer | H.II |
| falsità in documenti | forgery of documents (Art. 251 SCC) | Urkundenfälschung | D.III, G.III |
| fedecommesso | (hist.) entail, fideicommissum | Fideikommiss | A.III |
| Ferma generale | (hist.) general farm of indirect taxes in Lombardy | Generalpacht | A.IV |
| fideiussione | suretyship; strict form in Switzerland (Art. 492 CO), free in Italy (Art. 1936 c.c.) | Bürgschaft | J.III |
| fideiussione omnibus (IT) | all-monies suretyship | Höchstbetragsbürgschaft (Globalbürgschaft) | J.III |
| fiduciante (IT) | principal under a fiduciary mandate | Treugeber | G.IV |
| fiduciario (CH) | licensed fiduciary (accountant, financial or real estate) | Treuhänder | D.II, E.III, J.III |
| fiduciario commercialista (CH) | fiduciary accountant (bookkeeping, tax) | Treuhänder (Buchhaltung, Steuern) | D.II, E.III, J.III |
| fiduciario finanziario (CH) | financial fiduciary (asset management, intermediation) | Finanztreuhänder | D.II, E.III |
| fiduciario immobiliare (CH) | real estate fiduciary | Immobilientreuhänder | D.II, E.III, J.III |
| firma | signature; Italian firma never means the German Firma (business name) | Unterschrift | J.III |
| firma collettiva (CH) | joint signature | Kollektivunterschrift | J.III |
| firma individuale (CH) | sole signing authority | Einzelunterschrift | J.III |
| Foglio federale (FF) (CH) | Federal Gazette | Bundesblatt (BBl) | J.I |
| Foglio ufficiale svizzero di commercio (FUSC) (CH) | Swiss Official Gazette of Commerce | Schweizerisches Handelsamtsblatt (SHAB) | F.II, J.I |
| fondazione | foundation | Stiftung | E.V, J.III |
| fondazione di famiglia (CH) | family foundation with restricted purposes (Art. 335 CC) | Familienstiftung | J.III |
| fondazione di mantenimento (CH) | maintenance foundation, inadmissible under Art. 335 CC | Unterhaltsstiftung | E.V |
| fondo patrimoniale (IT) | family asset fund (Art. 167 c.c.) | Familienvermögensfonds | E.V |
| forletto | (hist.) carriage fee on the Gotthard route | Fuhrleite | A.IV |
| freno all'imposta sulla sostanza (CH) | wealth tax brake (Ticino) | Vermögenssteuerbremse | E.V |
| frode fiscale (CH) | tax fraud using false documents (Art. 186 DBG) | Steuerbetrug | E.II |
| frontaliere, frontalieri | cross-border commuter(s) | Grenzgänger | H.I, H.II, H.II |
| gabella del sale | (hist.) salt monopoly duty | Salzregal | A.I |
| garanzia a prima richiesta | first-demand guarantee | Garantie auf erstes Anfordern | J.III |
| garanzia di un'attività irreprensibile (CH) | guarantee of irreproachable business conduct (fit and proper) | Gewähr für eine einwandfreie Geschäftstätigkeit | D.IV |
| gastaldo | (hist.) head of a guild | Zunftvorsteher | A.III |
| gerente (CH) | managing officer of a Sagl (Art. 809 CO); in Italy a shop or business manager | Geschäftsführer | J.III |
| gestore di patrimoni collettivi (CH) | manager of collective assets (FinIA) | Verwalter von Kollektivvermögen | E.III |
| gestore patrimoniale (CH) | portfolio manager (Art. 17 FinIA) | Vermögensverwalter | E.III |
| gestori patrimoniali indipendenti (CH) | independent asset managers | unabhängige Vermögensverwalter | E.III |
| giudicatura di pace (CH) | justice of the peace (Ticino), conciliation and small claims | Friedensrichteramt | J.II, J.II |
| giudice dei provvedimenti coercitivi (CH) | compulsory measures judge | Zwangsmassnahmenge richt | J.II |
| giudice di pace | justice of the peace | Friedensrichter | J.II |
| giudice di tribunale (IT) | first-instance judge (since abolition of the pretore in 1999) | Richter am Tribunale | J.III |
| giudice tutelare (IT) | guardianship judge; Swiss equivalent the KESB | Vormundschaftsrichter | J.III |
| Giunta comunale (IT) | municipal executive; Swiss Municipio | Gemeindeexekutive (Italien) | J.III |
| Gran Consiglio (CH) | Ticino cantonal parliament | Grosser Rat | A.II, C.I, J.II |
| Guardia di Finanza (GdF) (IT) | Italian financial police | Guardia di Finanza (Finanzpolizei) | G.III |
| guerra delle forcelle | (hist.) "war of the pitchforks", Leventina rising of 1799 | Gabelkrieg | C.I |
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.