Glossary of Italian, English and German terms: T–V
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Italian legal, banking, tax and procedural terms used in Lugano, beginning with the letters T to V, 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 |
|---|---|---|---|
| taglia | (hist.) direct tax apportioned by households | Taille (direkte Steuer) | A.II |
| tassazione in uscita (IT) | taxation on distribution from a trust | Besteuerung bei Ausschüttung | E.V |
| terrieri | (hist.) rural inhabitants of Locarno, one of its three corporations | Landleute | B.I |
| testamento olografo | holographic will | eigenhändiges Testament | J.III |
| Testo unico bancario (TUB) (IT) | Italian Consolidated Banking Act | italienisches Bankgesetz | E.IV |
| Testo unico della finanza (TUF) (IT) | Italian Consolidated Law on Finance | italienisches Finanzmarktgesetz | E.IV, K.I |
| Testo unico delle imposte sui redditi (TUIR) (IT) | Italian Consolidated Income Tax Act | italienisches Einkommensteuergesetz | E.IV, E.V, F.II |
| titolare effettivo (IT) | beneficial owner (AML law); Swiss avente economicamente diritto | wirtschaftlich Berechtigter | G.IV, J.III |
| titoli contabili (CH) | intermediated securities | Bucheffekten | G.IV, I.II |
| token di pagamento, d'utilizzo, d'investimento (CH) | payment, utility and asset tokens (FINMA) | Zahlungs-, Nutzungs-, Anlage-Token | I.II |
| tratte | (hist.) export licences for grain | Ausfuhrlizenzen | A.II, A.IV |
| Tre Valli | (hist.) Leventina, Blenio and Riviera | Drei Täler (Ambrosianische Täler) | A.I, A.II, B.III |
| tribunale (IT) | first-instance court | Gericht erster Instanz (Italien) | J.III |
| Tribunale amministrativo federale (TAF) (CH) | Federal Administrative Court | Bundesverwaltungsgericht | E.II, H.III, J.II |
| Tribunale d'appello (CH) | Ticino Court of Appeal | Appellationsgericht (Tessin) | A.II, C.I, J.II |
| Tribunale federale (CH) | Federal Supreme Court | Bundesgericht | J.I |
| Tribunale penale cantonale (CH) | Ticino Criminal Court | kantonales Strafgericht (Tessin) | J.II |
| Tribunale penale federale (TPF) (CH) | Federal Criminal Court, Bellinzona | Bundesstrafgericht | G.III, J.II |
| tribunale statario | (hist.) summary court- martial | Standgericht | C.I |
| trust interno (IT) | domestic trust (foreign governing law, Italian elements) | Inlandtrust | E.III, E.V |
| ufficiale giudiziario (IT) | court bailiff | Gerichtsvollzieher | J.III |
| Ufficio controllo abitanti (CH) | residents' registration office | Einwohnerkontrolle | H.II |
| ufficio d'esecuzione (CH) | debt enforcement office | Betreibungsamt | H.IV |
| ufficio dei fallimenti (CH) | bankruptcy office | Konkursamt | H.I |
| ufficio del registro fondiario (CH) | land register office | Grundbuchamt | J.III |
| Ufficio di comunicazione in materia di riciclaggio di denaro (MROS) (CH) | Money Laundering Reporting Office Switzerland | Meldestelle für Geldwäscherei | D.IV, G.II |
| ufficio di revisione (CH) | statutory auditor (Art. 727 CO) | Revisionsstelle | J.III |
| Ufficio federale della dogana e della sicurezza dei confini (UDSC) (CH) | Federal Office for Customs and Border Security (FOCBS) | Bundesamt für Zoll und Grenzsicherheit (BAZG) | G.II |
| Ufficio federale di giustizia (UFG) (CH) | Federal Office of Justice (FOJ) | Bundesamt für Justiz (BJ) | G.II, H.I |
| Unità di informazione finanziaria per l'Italia (UIF) (IT) | Italian financial intelligence unit | Finanzermittlungsstelle (Italien) | G.III |
| usi civici (IT) | civic rights of common use | Gemeinnutzungsrechte | J.III |
| usufrutto | usufruct | Nutzniessung (CH), Niessbrauch | J.III |
| usura | usury | Wucher | B.II |
| valore locativo (CH) | imputed rental value of owner- occupied property | Eigenmietwert | H.III |
| valore normale (IT) | fair market value for tax purposes | Verkehrswert, Fremdvergleichswert | H.II |
| valori mobiliari | securities | Effekten | E.III, I.II |
| vecchi frontalieri, nuovi frontalieri | existing and new cross-border workers under the 2020 agreement | bisherige und neue Grenzgänger | H.I |
| vicinanza, vicinanze, vicinia | (hist.) village community of heads of household holding common rights | Nachbarschaft, Dorfgenossenschaft | A.I, A.II, A.IV |
Abbreviations of Swiss federal acts in three languages
| Italian | English | German |
|---|---|---|
| LBCR | BankA | BankG |
| LRD | AMLA | GwG |
| LSerFi | FinSA | FIDLEG |
| LIsFi | FinIA | FINIG |
| LInFi | FinMIA | FinfraG |
| LFINMA | FINMASA | FINMAG |
| LICol | CISA | KAG |
| LBN | NBA | NBG |
| CC | CC | ZGB |
| CO | CO | OR |
| CP | SCC | StGB |
| CPP | CrimPC | StPO |
| CPC | CPC | ZPO |
| LEF | DEBA | SchKG |
| LDIP | PILA | IPRG |
| LTF | FSCA | BGG |
| LOAP | CJAA | StBOG |
| AIMP | IMAC | IRSG |
| DPA | ACLA | VStrR |
| LIFD | DFTA | DBG |
| LAID | THA | StHG |
| LIP | WTA | VStG |
| LTB | StA | StG |
| LIVA | VATA | MWSTG |
| LAAF | TAAA | StAhiG |
| LSAI | AEOIA | AIAG |
| LD | CustA | ZG |
| LEmb | EmbA | EmbG |
| LBDI | GCA | GKG |
| LMB | WMA | KMG |
| LAFE | Lex Koller | BewG |
| LLCA | LLCA | BGFA |
| LStrI | FNIA | AIG |
| LCit | SCA | BüG |
| LPD | FADP | DSG |
| LFus | MergA | FusG |
| LPP | OPA | BVG |
| LFLP | VBA | FZG |
| LTPG | Transparency of Legal Entities Act | TJPG |
| LPubb | PublA | PublG |
| LLing | LangA | SpG |
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.