Art. 53

(Art. 25 para. 3 VAT Act)

1. Preparation is the cooking, heating, mixing, preparation and blending of food¹. The mere maintaining of the temperature of food ready for consumption is not considered preparation.
2. Food service is in particular the arrangement of food on plates, the setting up of cold or warm buffets, the pouring of drinks, the laying and clearing of tables, the serving of the guests, the management or supervision of the serving staff and the operation and provisioning of self-service buffets.