Glossary of Italian, English and German terms: I–O
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Italian legal, banking, tax and procedural terms used in Lugano, beginning with the letters I to O, 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 |
|---|---|---|---|
| imposizione minima (CH) | minimum taxation (OECD Pillar Two) | Mindestbesteuerung | F.II |
| imposizione secondo il dispendio (CH) | lump-sum taxation on expenditure (Art. 14 DBG) | Besteuerungnach dem Aufwand (Pauschalbesteuerung) | B.II, E.V, J.III |
| imposta alla fonte (CH) | tax at source on income of foreign workers | Quellensteuer | H.I, H.II |
| imposta complementare (IT) | (hist.) progressive surtax on total income | Ergänzungssteuer | D.II |
| imposta di bollo (IT) | stamp duty (also on foreign financial assets) | Stempelsteuer | E.II |
| imposta di successione e donazione | inheritance and gift tax | Erbschafts- und Schenkungssteuer | E.V, H.II, H.II |
| imposta federale diretta (IFD) (CH) | direct federal tax | direkte Bundessteuer | G.IV |
| imposta preventiva (CH) | withholding tax of 35 % on dividends and certain interest | Verrechnungssteuer | D.II, H.III, J.III |
| imposta regionale sulle attività produttive (IRAP) (IT) | regional tax on productive activities | regionale Wertschöpfungssteuer | H.II |
| imposta sostitutiva (IT) | substitute flat tax, for example on new residents (Art. 24-bis TUIR) | Ersatzsteuer (Pauschalsteuer für Zuzüger) | J.III |
| imposta straordinaria (IT) | extraordinary levy under a tax amnesty | ausserordentliche Abgabe | E.II |
| imposta sugli utili immobiliari (CH) | real estate gains tax | Grundstückgewinnsteuer | H.III |
| imposta sul reddito delle persone fisiche (IRPEF) (IT) | personal income tax | Einkommensteuer natürlicher Personen | H.I, H.II, H.II |
| imposta sul reddito delle società (IRES) (IT) | corporate income tax | Körperschaftsteuer | H.II |
| imposta sul valore aggiunto (IVA) | value added tax (VAT) | Mehrwertsteuer (MWST) | F.III, H.II |
| imposta sul valore delle attività finanziarie all'estero (IVAFE) (IT) | tax on foreign financial assets | Steuer auf ausländisches Finanzvermögen | E.II |
| imposta sul valore delle cripto-attività (IT) | tax on the value of Kryptowerte und Digital Assets | Steuer auf den Wert von Kryptowerten | G.IV |
| imposta sull'utile (CH) | profit tax | Gewinnsteuer | F.II |
| imposta sulla sostanza (CH) | wealth tax | Vermögenssteuer | E.V |
| imputato | accused person | beschuldigte Person | J.II |
| incanto | (hist.) auction, tax farming by auction | Versteigerung, Steuerpacht | A.I |
| indivisione (CH) | undivided family property (Art. 336 CC) | Gemeinderschaft | A.III |
| institore (IT) | general commercial manager (Art. 2203 c.c.); nearest Swiss procuratore | Handlungsbevollmächtigter, Prokurist (nächstes Äquivalent) | J.III |
| interdittiva antimafia (IT) | administrative anti-mafia exclusion order | Antimafia- Sperrverfügung | G.III |
| intermediario finanziario (CH) | financial intermediary (Art. 2 AMLA) | Finanzintermediär | D.IV, E.III, G.II |
| interpello (IT) | advance tax ruling | verbindliche Auskunft (Steuerruling) | E.V, F.II |
| ipoteca | mortgage, hypothec (Art. 824 CC) | Grundpfandverschreibung; Hypothek | J.III |
| istituto finanziario (CH) | financial institution (FinIA) | Finanzinstitut | E.III |
| italianità | Italian cultural identity of Italian-speaking Switzerland | Italianität | C.II, J.I |
| landamano, landamani | (hist.) head of a cantonal government | Landammann | C.I, C.II |
| landfogto, landfogti | (hist.) bailiff appointed by the ruling cantons | Landvogt | A.II, A.IV, B.I |
| landscriba | (hist.) bailiff's clerk | Landschreiber | J.I |
| lavoratore distaccato | posted worker | entsandter Arbeitnehmer | H.I |
| legato | legacy, bequest | Vermächtnis | B.III, J.III |
| legato pio | (hist.) pious bequest | frommes Legat | B.III |
| legge Capitali (IT) | Capital Markets Law (Law No. 21 of 2024) | Kapitalmarktgesetz (Italien) | E.IV |
| Legge organica comunale (LOC) (CH) | Ticino Municipalities Act | Gemeindeorganisationsgesetz (Tessin) | A.II |
| Legge organica patriziale (LOP) (CH) | Ticino Patriziati Act | Patriziatsgesetz (Tessin) | A.II, J.III |
| Legge per l'innovazione economica (LInn) (CH) | Ticino Economic Innovation Act | Gesetz über die Wirtschaftsinnovation (Tessin) | H.II |
| legge sul salario minimo (LSM) (CH) | Ticino Minimum Wage Act | Mindestlohngesetz (Tessin) | F.III |
| legge sull'esercizio delle professioni di fiduciario (LFid) (CH) | Ticino Fiduciaries Act | Treuhändergesetz (Tessin) | E.III |
| legge sull'organizzazione giudiziaria (LOG) (CH) | Ticino Judicial Organization Act | Gerichtsorganisationsgesetz (Tessin) | J.II |
| legge TRD (CH) | DLT Act of 2020 (amending act) | DLT-Gesetz | I.II |
| legge tributaria (LT) (CH) | Ticino Tax Act of 1994 | Steuergesetz (Tessin) | A.II, E.V, H.II |
| legittima, quota di riserva (IT) | reserved share of forced heirs | Pflichtteil | A.I, A.III, J.III |
| legittimari (IT) | forced heirs | pflichtteilsberechtigte Erben | E.V, J.III |
| lettere d'uscita (CH) | exit letters asking clients to regularize or leave | Austrittsbriefe (Exit Letters) | E.II |
| Lex Koller (CH) | Lex Koller on purchases of real estate by persons abroad | Lex Koller | G.IV, H.II |
| libro delle azioni (CH) | share register | Aktienbuch | G.IV |
| libro soci (IT) | members' register | Gesellschafterbuch | J.III |
| liquidazione giudiziale (IT) | judicial liquidation, Italian bankruptcy since 2022 | gerichtliche Liquidation (Konkurs) | H.IV, J.III |
| lira finanziaria (IT) | (hist.) financial lira of the two-tier market (1973) | Finanzlira | D.II |
| livello | (hist.) emphyteutic lease | Erbleihe, Erbpacht | A.I, A.IV, B.III |
| locale (IT) | local cell of the 'ndrangheta | Locale ('Ndrangheta-Zelle) | G.III |
| luogo di attinenza (CH) | place of origin (communal citizenship) | Heimatort, Bürgerort | A.III |
| luogotenente | (hist.) bailiff's deputy | Statthalter | A.II |
| maestri comacini | (hist.) master builders from the Como and Ticino lakes | Magistri Comacini (Comasken) | A.III |
| Magnifica Comunità | (hist.) constitutional body of Locarno | Magnifica Comunità (Gemeinwesen von Locarno) | A.II |
| mandato | mandate, agency contract (Art. 394 CO) | Auftrag | A.III, G.IV, J.III |
| mandato di gestione | discretionary asset management mandate | Vermögensverwaltungsauftrag | J.III |
| mandato fiduciario | fiduciary mandate | Treuhandauftrag | E.II, G.IV |
| mandato precauzionale (CH) | advance care directive for incapacity (Art. 360 CC) | Vorsorgeauftrag | A.III, J.III |
| Mani pulite (IT) | "Clean Hands" corruption investigations (from 1992) | Mani pulite | D.IV |
| massari | (hist.) lay administrators of parish funds | Kirchenpfleger | B.III |
| materiale bellico | war material | Kriegsmaterial | G.II |
| Ministero pubblico (CH) | Ticino public prosecution service; Italian: pubblico ministero, Procura della Repubblica | Staatsanwaltschaft | G.III, J.II, J.III |
| Ministero pubblico della Confederazio ne (MPC) (CH) | Office of the Attorney General of Switzerland (OAG) | Bundesanwaltschaft (BA) | J.III |
| misure accompagnato rie (CH) | accompanying measures to the free movement of persons | flankierende Massnahmen | H.I |
| misure coercitive | (sanctions) coercive measures | Zwangsmassnahmen | G.II |
| moltiplicatore d'imposta (CH) | municipal tax multiplier | Steuerfuss | A.II, F.II |
| monitoraggio fiscale (IT) | reporting of foreign assets by Italian residents | Steuerüberwachung von Auslandsvermögen | D.II, E.II, G.IV |
| Monte di Pietà | (hist.) public pawn bank | Pfandleihanstalt (Monte di Pietà) | B.III |
| moratoria concordataria (CH) | composition moratorium (Art. 293a DEBA) | Nachlassstundung | H.IV |
| Municipio (CH) | municipal executive; in Italy the town hall | Gemeinderat (Exekutive), Stadtrat | I.I, J.I, J.III |
| mutuo | loan for consumption (Art. 312 CO) | Darlehen | J.III |
| Natel (CH) | mobile telephone (Helvetism) | Handy (Natel) | J.I, J.III |
| negozio fiduciario | fiduciary transaction | Treuhandgeschäft | E.III |
| nobili | (hist.) nobles of Locarno, one of its three corporations | Adel | B.I |
| nominatività obbligatoria dei titoli azionari (IT) | (hist.) compulsory registration of shares (1941) | Namenpflicht für Aktien | D.II |
| non luogo a procedere (CH) | decision not to open proceedings (Art. 310 CrimPC) | Nichtanhandnahme | J.II |
| notaio | notary | Notar | J.III |
| nuda proprietà | bare ownership | nacktes Eigentum | E.V |
| nuova ferrovia transalpina (NFTA) (CH) | New Rail Link through the Alps (NRLA) | Neue Eisenbahn- Alpentransversale (NEAT) | C.III |
| obbligazione | obligation; also bond | Obligation; Anleihe | J.III |
| obbligazioni di cassa (CH) | cash bonds issued by banks | Kassenobligationen | D.II, H.II |
| obblighi di diligenza (CH) | due diligence obligations | Sorgfaltspflichten | G.III |
| offerta fuori sede (IT) | off-premises offering of financial products | Vertrieb ausserhalb der Geschäftsräume | E.IV |
| omessa dichiarazione (IT) | failure to file a tax return (Art. 5 D.Lgs. 74/2000) | Nichtabgabe der Steuererklärung | F.III, G.I |
| onere fondiario (CH) | real burden on land (Art. 782 CC) | Grundlast | B.III |
| opposizione (CH) | objection to a payment order (Art. 74 DEBA) | Rechtsvorschlag | E.V, J.III |
| opposizione a decreto ingiuntivo (IT) | opposition to a payment injunction | Einspruch gegen den Mahnbescheid | J.III |
| opzione di acquisto (IT) | purchase option (Art. 1331 c.c.) | Kaufsoption | J.III |
| ordinanza di sequestro (CH) | attachment order (Art. 274 DEBA) | Arrestbefehl | H.IV |
| organismo agenti e mediatori (OAM) (IT) | Italian register body for agents, brokers and crypto service providers | Register für Agenten und Vermittler (OAM) | I.II |
| organismo di autodisciplina (OAD) (CH) | self-regulatory organization (SRO) | Selbstregulierungsorganisation (SRO) | E.III, G.II |
| organismo di vigilanza (OV) (CH) | supervisory organization (SO) | Aufsichtsorganisation (AO) | E.III |
| organizzazione criminale (CH) | criminal organization (Art. 260ter SCC) | kriminelle Organisation | G.III |
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.