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Income taxes (Detail 2) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2017
Major Components Of Tax Expense Income [Line Items]      
Operating profit / (loss) before tax [1] $ 5,577 $ 5,991 $ 5,351
Income taxes at Swiss tax rate of 20.5% for 2019 and 21% for 2018 and 2017 1,143 1,258 1,124
Increase / (decrease) resulting from:      
Non-Swiss tax rates differing from Swiss tax rate 82 55 217
Tax effects of losses not recognized 131 223 173
Previously unrecognized tax losses now utilized (265) (25) (368)
Non-taxable and lower taxed income (351) (430) (309)
Non-deductible expenses and additional taxable income 732 905 606
Adjustments related to prior years - current tax (5) 114 (13)
Adjustments related to prior years - deferred tax (6) 26 4
Change in deferred tax recognition (294) (795) (165)
Adjustments to deferred tax balances arising from changes in tax rates (9) 0 2,897
Other items 107 137 139
Income tax expense / (benefit) [1] $ 1,267 $ 1,468 $ 4,305
Applicable tax rate 20.50% 21.00% 21.00%
Swiss      
Major Components Of Tax Expense Income [Line Items]      
Operating profit / (loss) before tax $ 2,571 $ 1,843 $ 2,093
Increase / (decrease) resulting from:      
Income tax expense / (benefit) 630 2,846 562
Non-Swiss      
Major Components Of Tax Expense Income [Line Items]      
Operating profit / (loss) before tax 3,006 4,148 3,258
Increase / (decrease) resulting from:      
Income tax expense / (benefit) 637 (1,378) 3,743
UBS AG      
Major Components Of Tax Expense Income [Line Items]      
Operating profit / (loss) before tax [1] 5,169 5,458 5,076
Income taxes at Swiss tax rate of 20.5% for 2019 and 21% for 2018 and 2017 1,060 1,146 1,066
Increase / (decrease) resulting from:      
Non-Swiss tax rates differing from Swiss tax rate 72 68 230
Tax effects of losses not recognized 131 222 173
Previously unrecognized tax losses now utilized (265) (25) (368)
Non-taxable and lower taxed income (305) (419) (306)
Non-deductible expenses and additional taxable income 713 883 588
Adjustments related to prior years - current tax 1 114 (14)
Adjustments related to prior years - deferred tax (6) 27 6
Change in deferred tax recognition (293) (802) (165)
Adjustments to deferred tax balances arising from changes in tax rates (9) 0 2,897
Other items 99 130 135
Income tax expense / (benefit) [1] $ 1,198 $ 1,345 $ 4,242
Applicable tax rate 20.50% 21.00% 21.00%
UBS AG | Swiss      
Major Components Of Tax Expense Income [Line Items]      
Operating profit / (loss) before tax $ 2,297 $ 1,427 $ 1,911
Increase / (decrease) resulting from:      
Income tax expense / (benefit) 582 2,760 499
UBS AG | Non-Swiss      
Major Components Of Tax Expense Income [Line Items]      
Operating profit / (loss) before tax 2,872 4,031 3,165
Increase / (decrease) resulting from:      
Income tax expense / (benefit) $ 616 $ (1,415) $ 3,743
[1]
Comparative figures in this table have been restated for the changes in Corporate Center cost and resource allocation to the business divisions and the changes in the equity attribution framework. Refer to further discussion in this note and in Note 1b