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Tax - Income statement related/reconciliation of tax rate (Details) - CHF (SFr)
SFr in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2022
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Income from continuing operations before taxes (CHF)        
Switzerland   SFr (988) SFr 257 SFr 1,770
Foreign   (2,270) (857) 1,697
Income/(loss) before taxes   (3,258) (600) 3,467
Current and deferred taxes        
Switzerland   314 316 163
Foreign   (76) 485 204
Current income tax expense   238 801 367
Switzerland   120 222 450
Foreign   3,690 3 (16)
Deferred income tax expense   3,810 225 434
Income tax expense   4,048 1,026 801
Income tax expense/(benefit) reported in shareholder's equity related to:        
Gains/(losses) on cash flow hedges   (266) (63) 25
Cumulative translation adjustment   (10) 4 0
Unrealized gains/(losses) on securities   (9) 0 (6)
Actuarial gains/(losses), Tax   (34) 228 (18)
Net prior service credit/(cost)   (35) (23) (33)
Share-based compensation and treasury shares   (4) (4) (4)
Reconciliation of taxes computed at the Swiss statutory rate        
Income tax expense computed at the statutory tax rate   (603) (111) 693
Increase/(decrease) in income taxes resulting from:        
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Amount   (93) 370 (62)
of which total foreign tax expense   3,614 488 188
Changes in tax law and rates   23 (33) (6)
Non-deductible amortization of other intangible assets and goodwill impairment   0 (300) 0
Other non-deductible expenses   306 386 254
of which non-deductible interest expenses   189 200 117
of which resolution of interest cost deductibility with and between international tax authorities       157
of which non-deductible bank levy costs and other non-deductible compensation expenses   15 39 68
of which non-deductible expenses or non-deductible provision accruals   154 93 46
of which tax benefit from reassessment of interest cost deductibility relating to previously unrecognized tax benefits of non-deductible funds   (138)    
of which non-deductible other expenses   75 43 23
of which contingency accrual relating to non-deductible interest expense     (11) (41)
Additional taxable income   4 15 8
Lower taxed income   (147) (146) (234)
of which tax benefit in respect to non-taxable dividend income   39 41  
of which tax benefit related non-taxable life insurance income   65 77 67
of which business transfer       (19)
of which exempt income     15  
of which concessionary and lower taxed income   37 15 67
of which revaluations of equity investments       79
(Income)/loss taxable to non-controlling interests   11 11 18
Changes in deferred tax valuation allowance SFr 40 4,545 621 322
Change in recognition of outside basis difference   (2) 2 (9)
(Windfall tax benefits)/shortfall tax charges on share-based compensation   84 37 76
Other   (80) 174 (259)
of which tax (benefit)/charge from the impact of prior year adjustments   (180) (24) (82)
of which tax benefit from the reduction in own-credit revaluation gains/(losses)     14 14
of which tax impact of transitional adjustments arising from adoption of new accounting standards   45 51 78
of which tax impact of the US Base Erosion and Anti-abuse Tax (BEAT), for current period   57 29 26
of which tax impact of the US Base Erosion and Anti-abuse Tax (BEAT), for 2019       (180)
of which change in tax rules       (141)
of which withholding taxes     100 61
of which unrealized mark-to-marked results on share-based compensation   27    
of which tax credit   (36)    
Income tax expense   4,048 1,026 801
US        
Increase/(decrease) in income taxes resulting from:        
of which re-assessment of deferred tax assets in Switzerland reflecting changes in forecasted future profitability   3,655    
Switzerland        
Income from continuing operations before taxes (CHF)        
Income/(loss) before taxes   SFr (988) SFr 257 SFr 1,770
Reconciliation of taxes computed at the Swiss statutory rate        
Swiss statutory rate (as a percent)   18.50% 18.50% 20.00%
Increase/(decrease) in income taxes resulting from:        
of which re-assessment of deferred tax assets in Switzerland reflecting changes in forecasted future profitability       SFr 252
of which benefit earnings mix from group of Swiss entities       (34)
UK        
Increase/(decrease) in income taxes resulting from:        
Changes in deferred tax valuation allowance     SFr 781  
US, UK and Switzerland        
Increase/(decrease) in income taxes resulting from:        
of which re-assessment of deferred tax assets in Switzerland reflecting changes in forecasted future profitability   SFr 850    
UK and Switzerland        
Increase/(decrease) in income taxes resulting from:        
Changes in deferred tax valuation allowance       353
UK and Hong Kong        
Increase/(decrease) in income taxes resulting from:        
Changes in deferred tax valuation allowance       (31)
Switzerland, Hong Kong        
Increase/(decrease) in income taxes resulting from:        
Changes in deferred tax valuation allowance     (160)  
Asia Pacific        
Income from continuing operations before taxes (CHF)        
Income/(loss) before taxes   (1,289) 291 244
Bank        
Income from continuing operations before taxes (CHF)        
Switzerland   543 1,659 2,477
Foreign   (3,874) (1,750) 734
Income/(loss) before taxes   (3,331) (91) 3,211
Current and deferred taxes        
Switzerland   296 302 151
Foreign   (95) 472 188
Current income tax expense   201 774 339
Switzerland   73 156 367
Foreign   3,699 8 (9)
Deferred income tax expense   3,772 164 358
Income tax expense   3,973 938 697
Income tax expense/(benefit) reported in shareholder's equity related to:        
Gains/(losses) on cash flow hedges   (266) (62) 25
Cumulative translation adjustment   (7) 4 0
Unrealized gains/(losses) on securities   (9) (4) (6)
Actuarial gains/(losses), Tax   (84) 0 (19)
Net prior service credit/(cost)   0 0 1
Reconciliation of taxes computed at the Swiss statutory rate        
Income tax expense computed at the statutory tax rate   (616) (17) 642
Increase/(decrease) in income taxes resulting from:        
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Amount   (127) 92 (64)
of which total foreign tax expense   3,604 480 179
Changes in tax law and rates   24 (29) (5)
Non-deductible amortization of other intangible assets and goodwill impairment   0 (181) 0
Other non-deductible expenses   303 369 253
of which non-deductible interest expenses   196 200 117
of which resolution of interest cost deductibility with and between international tax authorities       157
of which non-deductible bank levy costs and other non-deductible compensation expenses   8 39 68
of which non-deductible expenses or non-deductible provision accruals   154 93 46
of which tax benefit from reassessment of interest cost deductibility relating to previously unrecognized tax benefits of non-deductible funds   (138)    
of which non-deductible other expenses   74 28 23
of which contingency accrual relating to non-deductible interest expense     (11) (41)
Additional taxable income   5 15 8
Lower taxed income   (144) (129) (221)
of which tax benefit in respect to non-taxable dividend income   39 41  
of which tax benefit related non-taxable life insurance income   65 77 67
of which business transfer       (19)
of which exempt income     5  
of which concessionary and lower taxed income   36 5 53
of which revaluations of equity investments       79
(Income)/loss taxable to non-controlling interests   11 12 18
Changes in deferred tax valuation allowance SFr 40 4,512 612 281
Change in recognition of outside basis difference   (2) 3 (13)
(Windfall tax benefits)/shortfall tax charges on share-based compensation   82 37 75
Other   (75) 154 (277)
of which tax (benefit)/charge from the impact of prior year adjustments   (172) (30) (80)
of which tax impact of transitional adjustments arising from adoption of new accounting standards   45   78
of which tax impact of the US Base Erosion and Anti-abuse Tax (BEAT), for current period   57 29 26
of which tax impact of the US Base Erosion and Anti-abuse Tax (BEAT), for 2019       (180)
of which change in tax rules       (141)
of which withholding taxes     100 61
of which benefit earnings mix from group of Swiss entities     51  
of which unrealized mark-to-marked results on share-based compensation   24    
of which tax credit   (24)    
Income tax expense   3,973 938 697
Bank | US        
Increase/(decrease) in income taxes resulting from:        
of which re-assessment of deferred tax assets in Switzerland reflecting changes in forecasted future profitability   3,655    
Bank | Switzerland        
Income from continuing operations before taxes (CHF)        
Income/(loss) before taxes   SFr 543 SFr 1,659 SFr 2,477
Reconciliation of taxes computed at the Swiss statutory rate        
Swiss statutory rate (as a percent)   18.50% 18.50% 20.00%
Increase/(decrease) in income taxes resulting from:        
of which re-assessment of deferred tax assets in Switzerland reflecting changes in forecasted future profitability       SFr 222
of which benefit earnings mix from group of Swiss entities       (34)
Bank | UK        
Increase/(decrease) in income taxes resulting from:        
Changes in deferred tax valuation allowance     SFr 771  
Bank | US, UK and Switzerland        
Increase/(decrease) in income taxes resulting from:        
of which re-assessment of deferred tax assets in Switzerland reflecting changes in forecasted future profitability   SFr 817    
Bank | UK and Switzerland        
Increase/(decrease) in income taxes resulting from:        
Changes in deferred tax valuation allowance       312
Bank | UK and Hong Kong        
Increase/(decrease) in income taxes resulting from:        
Changes in deferred tax valuation allowance       (31)
Bank | Switzerland, Hong Kong        
Increase/(decrease) in income taxes resulting from:        
Changes in deferred tax valuation allowance     (159)  
Bank | Asia Pacific        
Income from continuing operations before taxes (CHF)        
Income/(loss) before taxes   SFr (1,341) SFr 230 SFr 162