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Income taxes - Tax Rate Reconciliation (Details) - CHF (SFr)
SFr in Thousands
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Income Taxes [Abstract]      
Income / (loss) before taxes SFr 77,900 SFr (159,600) SFr (24,400)
Expected tax rate 19.70% 19.70% 19.70%
Expected tax expense SFr 15,300 SFr (31,400) SFr (4,800)
Income and expenses not subject to tax, net (9.50%) (0.20%) 0.70%
Income and expenses not subject to tax, net SFr (7,400) SFr 300 SFr (200)
Effects of (de-)recognition of tax losses 2.90% (0.40%) 0.00%
Effects of (de-)recognition of tax losses SFr 2,200 SFr 600 SFr 0
Local actual tax rate different to On’s expected average tax rate 1.90% (0.60%) (3.10%)
Local actual tax rate different to On’s expected average tax rate SFr 1,500 SFr 1,000 SFr 800
Non-deductible expenses 9.20% (25.40%) (30.50%)
Non-deductible expenses SFr 7,200 SFr 40,600 SFr 7,400
Prior year adjustments and other items, net 1.60% 0.20% 0.60%
Prior year adjustments and other items, net SFr 1,300 SFr (300) SFr (100)
Effective tax rate 25.90% (6.70%) (12.60%)
Income taxes SFr 20,200 SFr 10,600 SFr 3,100
Deferred taxes due to changes in tax rate 0.00% 0.00% 0.00%
Deferred taxes due to changes in tax rate SFr 0 SFr 0 SFr 0