Do I need a permit to offer guests breakfast?

When does a holiday let count as a hospitality business?

There is no federal hospitality act. Each canton has its own hospitality or accommodation act. Most exempt holiday lets that don’t offer hotel services. If you offer food, drinks or hotel services, the exemption may no longer apply.

See the pages for Valais, Jura, Fribourg, Neuchâtel, Ticino, Graubünden, St. Gallen, Aargau and Appenzell Ausserrhoden for details. There are also thresholds based on size: in Basel-Stadt, accommodation businesses with more than six beds need an operating licence; in Thurgau, accommodation for more than 20 people needs a municipal permit.

What does food law require?

If you handle food—that is, prepare, store or serve it—you must notify the competent cantonal enforcement authority (Art. 20 para. 1 FUAO). The only exception is occasional, small-scale distribution, for example at a bazaar or school fair (Art. 20 para. 2 FUAO). A breakfast you regularly serve to paying guests probably doesn’t qualify. The ordinance doesn’t say explicitly whether a breakfast basket or a stocked fridge also requires notification. Ask your cantonal food inspectorate.

If you’re liable for VAT, breakfast is taxed at the reduced rate of 3.8%, even if you charge for it separately (Art. 25 para. 4 VAT Act). Other meals are taxed at 8.1% (Art. 25 para. 3 VAT Act). Find out more under VAT.

What are the fire safety requirements?

The Intercantonal Body for Technical Barriers to Trade (IOTH) has declared the fire safety regulations of the Association of Cantonal Fire Insurers (VKF) binding. Cantons and municipalities implement and enforce them. VKF is revising the regulations as part of the «BSV 2026» project. The requirements for your property depend on the building, number of beds and how it is used. Accommodation businesses face stricter rules than homes. We haven’t checked the VKF guidelines ourselves to find out what size a holiday let must be to count as an accommodation business. For larger properties or renovations, ask your cantonal fire safety authority or building insurer.

Whatever your obligations, you can do a lot with little effort:

• Put smoke alarms in bedrooms and hallways, and test the batteries before each season.
• Keep a fire blanket and fire extinguisher clearly visible in the kitchen.
• In your house guide, include 118 for the fire brigade, 144 for the ambulance service, your property’s address and the way out.
• If you have an open fireplace or wood-burning stove, provide brief instructions and say where the ashes should go.
• Set clear rules in your house rules for candles, raclette grills and balcony barbecues.

What does this mean for you?

1. Decide whether you’re renting out only the property or also offering breakfast and service.
2. Check the holiday-let exemption in your canton’s hospitality act, or ask the trade police.
3. If you offer breakfast, notify the food inspectorate.
4. Ask the fire safety authority or building insurer whether any special requirements apply to the number of beds you have.
5. Keep the answers in writing.

A short summary, not legal advice. The linked official source and your municipality’s rules prevail.