Glossary of Italian, English and German terms: P–S
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Italian legal, banking, tax and procedural terms used in Lugano, beginning with the letters P to S, 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 |
|---|---|---|---|
| padrone | (hist.) master, employer of emigrant workers | Meister, Dienstherr | A.III |
| parte civile (IT) | civil party in criminal proceedings; Swiss accusatore privato | Privatklägerschaft (nächstes Äquivalent) | H.IV |
| partecipazione agli acquisti (CH) | participation in acquired property, default matrimonial regime | Errungenschaftsbeteiligung | E.V |
| patriziato, patriziati (CH) | corporation of old citizen families holding common land; no Italian equivalent | Patriziat (Burger- oder Korporationsgemeinde) | A.I, A.II, J.III |
| patti successori (IT) | succession agreements, prohibited in Italy (Art. 458 c.c.) | Erbverträge (in Italien nichtig) | J.III |
| patto di famiglia (IT) | family pact for business succession (Art. 768-bis c.c.) | Familienpakt | E.V, J.III |
| pedaggio | toll | Wegzoll, Maut | A.IV |
| pegno | pledge | Pfand | J.III |
| pegno manuale (CH) | possessory pledge of movables | Faustpfand | J.III |
| pena convenzionale (CH) | contractual penalty (Art. 160 CO) | Konventionalstrafe | J.III |
| permesso di dimora (B) (CH) | residence permit | Aufenthaltsbewilligung | H.II |
| permesso di domicilio (C) (CH) | settlement permit | Niederlassungsbewilligung | H.II |
| permesso per frontalieri (G) (CH) | cross-border commuter permit | Grenzgängerbewilligung | H.I |
| persona politicamente esposta (PEP) | politically exposed person | politisch exponierte Person | G.III |
| Piccolo Consiglio | (hist.) cantonal executive of 1803 | Kleiner Rat | C.I |
| pieve, pievi | (hist.) baptismal church and its district | Pieve (Pfarrsprengel) | A.I, A.II, B.III |
| pignoramento | seizure in debt enforcement | Pfändung | H.IV, J.III |
| pignoramento presso terzi (IT) | garnishment of claims against third parties | Forderungspfändung | H.IV |
| podestà | (hist.) chief magistrate of a town | Podestà | A.I, A.II, B.I |
| polizza di carico | bill of lading | Konnossement | G.I |
| pontatico | (hist.) bridge toll | Brückengeld | A.IV |
| porzione disponibile, quota disponibile | disposable portion of an estate | verfügbare Quote | J.III |
| porzione legittima (CH) | compulsory share (Art. 471 CC) | Pflichtteil | J.III |
| precetto esecutivo (CH) | payment order issued without court involvement (Art. 69 DEBA) | Zahlungsbefehl | H.IV, J.I, J.III |
| prefetto nazionale | (hist.) government prefect of the Helvetic Republic | Regierungsstatthalter | C.I |
| prestazione valutabile in denaro (CH) | non-arm's-length benefit to a shareholder | geldwerte Leistung | H.III |
| pretore (CH) | first-instance district judge in Ticino; office abolished in Italy in 1999 | Bezirksrichter (Einzelrichter) | J.III |
| Pretura penale (CH) | Ticino criminal court for minor offences | Strafeinzelgericht | J.II |
| Pretura, Preture (CH) | Ticino district court | Bezirksgericht | J.II, J.III |
| Prima i nostri (CH) | "Our own first", Ticino initiative of 2016 | Inländervorrang ("Prima i nostri") | H.II, H.IV |
| procedimento d'ingiunzione (IT) | payment injunction procedure | Mahnverfahren | J.III |
| procedura abbreviata (CH) | simplified proceedings (Art. 358 CrimPC); differs from the Italian rito abbreviato | abgekürztes Verfahren | J.II |
| procedura amichevole | mutual agreement procedure | Verständigungsverfahren | H.III |
| procedura sommaria (CH) | summary procedure (Art. 248 CPC) | summarisches Verfahren | H.IV |
| procura (CH) | registered commercial authority (Art. 458 CO); in Italy any power of attorney | Prokura; Vollmacht | A.III, J.III |
| Procura della Repubblica (IT) | public prosecutor's office at an Italian court | Staatsanwaltschaft (Italien) | J.III |
| procura generale | general power of attorney; Prosecutor General's office | Generalvollmacht; Generalstaatsanwaltschaft | J.III |
| procura speciale | special power of attorney | Spezialvollmacht | J.III |
| procuratore (CH) | holder of registered commercial authority | Prokurist | G.III, J.III |
| procuratore generale | prosecutor general | Generalstaatsanwalt | G.III, J.III |
| procuratore pubblico (CH) | Ticino public prosecutor | Staatsanwalt | G.III, J.II |
| promessa della prestazione di un terzo (CH) | independent guarantee (Art. 111 CO) | Garantievertrag | J.III |
| promotori finanziari (IT) | (hist.) financial salesmen, now consulenti finanziari | Finanzvermittler | E.IV |
| provenienza donativa (IT) | title to property derived from a gift | Herkunft aus Schenkung | E.V |
| provvedimenti cautelari | interim measures (Art. 261 CPC) | vorsorgliche Massnahmen | H.IV |
| pubblico ministero (IT) | public prosecutor (function); Swiss Ministero pubblico is the office | Staatsanwalt | J.III |
| punto franco | free port | Freihafen | C.III, F.I, F.III |
| quadro RW (IT) | foreign assets schedule of the Italian tax return | Formular RW (Auslandsvermögen) | E.I, E.II, G.IV |
| Raccolta sistematica (RS) (CH) | Classified Compilation of federal law (SR) | Systematische Rechtssammlung (SR) | J.I, J.III |
| Raccolta ufficiale (RU) (CH) | Official Compilation of federal law | Amtliche Sammlung (AS) | J.I |
| rappresentanza | agency, representation | Stellvertretung | J.III |
| ravvedimento operoso (IT) | spontaneous correction with reduced penalties | Selbstberichtigung | E.II, H.II |
| reato fiscale qualificato (CH) | aggravated tax misdemeanour, predicate to money laundering (Art. 305bis(1bis) SCC) | qualifiziertes Steuervergehen | E.II |
| recesso (IT) | withdrawal, termination | Rücktritt, Kündigung | J.III |
| reclamo (CH) | objection, limited appeal (Art. 319 CPC; Art. 393 CrimPC) | Beschwerde | J.III |
| registro delle imprese (IT) | Italian companies register | Unternehmensregister (Italien) | G.IV, J.III |
| registro di commercio (CH) | commercial register | Handelsregister | J.III |
| registro fondiario (CH) | land register | Grundbuch | C.I, J.III |
| regolarizzazione (IT) | regularization of undeclared assets | Regularisierung | E.II |
| residenza | residence | Aufenthalt, Wohnsitz (Italien) | J.III |
| residenza fiscale | tax residence | steuerliche Ansässigkeit | H.II |
| responsabilità amministrativa degli enti (IT) | corporate liability under D.Lgs. 231/2001 | Verantwortlichkeit juristischer Personen (Italien) | G.IV |
| responsabilità dell'impresa (CH) | corporate criminal liability (Art. 102 SCC) | Verantwortlichkeit des Unternehmens | D.IV, G.III, J.II |
| revisore legale (IT) | statutory auditor | Abschlussprüfer | J.III |
| ricettazione (IT) | handling stolen goods (Art. 648 c.p.) | Hehlerei | D.IV, G.III |
| riciclaggio di denaro | money laundering (Art. 305bis SCC; Art. 648-bis c.p.) | Geldwäscherei (CH), Geldwäsche | D.IV, G.III |
| ricorso (CH) | appeal (Federal Supreme Court, administrative courts) | Beschwerde | J.III |
| ricorso in materia civile (CH) | appeal in civil matters (Art. 72 FSCA) | Beschwerde in Zivilsachen | J.III |
| ricorso per cassazione (IT) | appeal to the Court of Cassation | Kassationsbeschwerde | J.III |
| ricupero d'imposta (CH) | recovery of evaded tax | Nachsteuer | E.II |
| rigetto dell'opposizione (CH) | setting aside of the objection (provisional or definitive) | Rechtsöffnung | J.I, J.III |
| rimpatrio, rimpatrio giuridico (IT) | repatriation of assets; legal repatriation via an Italian fiduciary | Rückführung; rechtliche Rückführung | E.II |
| ripudio (CH) | disclaimer of an inheritance (Art. 566 CC) | Ausschlagung | E.V |
| ristorno, ristorni | refund to Italian border municipalities of tax on cross- border workers | Rückvergütung (Grenzgängersteuer) | E.II, H.I, H.III |
| ritenuta | withholding | Steuerabzug, Quellensteuer | J.III |
| riunione fittizia (IT) | notional addition of lifetime gifts to the estate (Art. 556 c.c.) | fiktive Hinzurechnung | E.V |
| rodo | (hist.) rotation of carriage among carrier associations | Rod (Fuhrordnung) | A.IV |
| Sacra corona unita (IT) | Apulian organized crime | Sacra Corona Unita | G.III |
| scambio automatico di informazioni (SAI) | automatic exchange of information (AEOI) | automatischer Informationsaustausch (AIA) | E.II, E.III, G.IV |
| scudo fiscale (IT) | Italian tax shield amnesties (2001–2010) | Steueramnestie (Scudo fiscale) | E.I, E.II, E.IV |
| sede | registered office, seat | Sitz | E.IV, J.III |
| segnalazione di operazione sospetta (SOS) (IT) | suspicious transaction report | Verdachtsmeldung (Italien) | G.III |
| Segreteria di Stato dell'economia (SECO) (CH) | State Secretariat for Economic Affairs | Staatssekretariat für Wirtschaft (SECO) | F.I, G.II |
| Segreteria di Stato per le questioni finanziarie internazionali (SFI) (CH) | State Secretariat for International Finance (SIF) | Staatssekretariat für internationale Finanzfragen (SIF) | E.IV, H.III |
| segreto bancario (CH) | banking secrecy (Art. 47 BankA) | Bankgeheimnis | D.I, D.III, E.II |
| segreto professionale | professional secrecy (Art. 321 SCC) | Berufsgeheimnis | D.III, G.IV |
| sensale, sensali | (hist.) sworn broker | Unterkäufer, Makler | A.IV |
| sequestro (CH) | attachment (Art. 271 DEBA); in criminal law seizure (Art. 263 CrimPC) | Arrest; Beschlagnahme | F.II, H.IV, J.III |
| sequestro conservativo (IT) | protective attachment (Art. 671 c.p.c.) | Arrest (Italien) | H.IV, J.III |
| sequestro giudiziario (IT) | judicial sequestration of disputed property | gerichtliche Sequestration | J.III |
| sequestro preventivo (IT) | preventive seizure (Art. 321 c.p.p.) | vorsorgliche Beschlagnahme | H.IV, J.III |
| sequestro probatorio (IT) | seizure of evidence | Beweismittelbeschlagnahme | J.III |
| sindacato | (hist.) annual audit of a bailiwick by the ruling cantons; (mod.) trade union | Syndikat; Gewerkschaft | A.II, A.IV, B.I |
| sindaco | mayor | Gemeindepräsident (CH), Bürgermeister | J.III |
| società a garanzia limitata (Sagl) (CH) | limited liability company (Art. 772 CO) | Gesellschaft mit beschränkter Haftung (GmbH) | F.II, H.II, J.III |
| società a responsabilità limitata (Srl) (IT) | Italian limited liability company | GmbH (Italien) | G.I, G.IV, J.III |
| società anonima (SA) (CH) | company limited by shares (Art. 620 CO) | Aktiengesellschaft (AG) | I.II, J.I, J.III |
| società di intermediazione mobiliare (SIM) (IT) | Italian investment firm | Wertpapierfirma (Italien) | E.IV |
| società di sede (CH) | domiciliary company without operations in Switzerland | Sitzgesellschaft | J.III |
| società fiduciaria (IT) | Italian trust company (Law No. 1966 of 1939) | Treuhandgesellschaft | E.II, E.III, G.IV |
| società finanziarie | (hist.) financial companies | Finanzgesellschaften | D.II |
| società in nome collettivo | general partnership | Kollektivgesellschaft | J.III |
| società per azioni (SpA) (IT) | Italian joint-stock company | Aktiengesellschaft (Italien) | G.I, H.II, J.III |
| soma | (hist.) pack-animal load | Saum | A.IV |
| somiere, mulattiere | (hist.) packhorse or mule carrier | Säumer | A.IV |
| sosta, soste | (hist.) relay warehouse on the transit route | Sust | A.I, A.IV |
| sostaro, custode della sosta | (hist.) warehouse keeper | Sustmeister | A.IV |
| sottrazione d'imposta (CH) | tax evasion (Art. 175 DBG), an administrative offence | Steuerhinterziehung | E.II |
| sottrazione fraudolenta al pagamento di imposte (IT) | fraudulent evasion of tax collection (Art. 11 D.Lgs. 74/2000) | betrügerische Vereitelung der Steuererhebung | G.IV |
| spallone, spalloni | (hist.) back-carrier smuggler(s) | Schmuggler (Spalloni) | A.IV, D.I, D.II |
| spazzacamini | (hist.) chimney-sweeps | Kaminfeger | A.III |
| spedizioniere | forwarding agent | Spediteur | A.IV |
| spese ripetibili (CH) | party costs awarded to the winning party | Parteientschädigung | H.IV |
| stabile organizzazione | permanent establishment | Betriebsstätte | E.IV, F.III |
| stabile organizzazione occulta (IT) | hidden permanent establishment | verdeckte Betriebsstätte | E.IV, F.III |
| statuto | articles of association | Statuten | J.III |
| succursale | branch | Zweigniederlassung | F.II |
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.