Income taxes (Tables)	12 Months Ended
Income taxes (Tables)	Dec. 31, 2022
Entity [Table]
Disclosure of tax expense/(benefit) recognized and its relationship with accounting profit [text block]	For the year ended USD m 31.12.22 31.12.21 31.12.20 Tax expense / (benefit) Swiss Current 730 680 482 Deferred (15) 34 116 Total Swiss 715 714 598 Non-Swiss Current 718 884 749 Deferred 509 400 236 Total non-Swiss 1,227 1,284 985 Total income tax expense / (benefit) recognized in the income statement 1,942 1,998 1,583
Disclosure Of Details Of Major Components Of Tax Expense Income Explanatory	For the year ended USD m 31.12.22 31.12.21 31.12.20 Operating profit / (loss) before tax 9,604 9,484 8,155 of which: Swiss 4,425 3,334 3,403 of which: non-Swiss 5,178 6,150 4,752 Income taxes at Swiss tax rate of 18 % for 2022, 18.5 % for 2021 and 19.5 % for 2020 1,729 1,755 1,590 Increase / (decrease) resulting from: Non-Swiss tax rates differing from Swiss tax rate 284 234 110 Tax effects of losses not recognized 74 124 144 Previously unrecognized tax losses now utilized (217) (179) (212) Non-taxable and lower-taxed income (335) (278) (394) Non-deductible expenses and additional taxable income 429 510 385 Adjustments related to prior years, current tax (41) (40) (67) Adjustments related to prior years, deferred tax 13 (10) 12 Change in deferred tax recognition (217) (342) (381) Adjustments to deferred tax balances arising from changes in tax rates 0 (5) 234 Other items 222 231 161 Income tax expense / (benefit) 1,942 1,998 1,583
Disclosure Of Total Recognized And Unrecognized Deferred Tax Assets And Deferred Tax Liabilities Explanatory	USD m 31.12.22 31.12.21 Deferred tax assets 1 Gross Valuation allowance Recognized Gross Valuation allowance Recognized Tax loss carry-forwards 12,708 (8,720) 3,988 13,636 (9,193) 4,443 Temporary differences 5,814 (414) 5,400 5,133 (700) 4,433 of which: related to real estate costs capitalized for US tax purposes 2,485 0 2,485 2,272 0 2,272 of which: related to compensation and benefits 1,194 (175) 1,018 1,222 (209) 1,013 of which: related to cash flow hedges 947 0 947 3 0 3 of which: other 1,188 (238) 950 1,636 (491) 1,145 Total deferred tax assets 18,522 (9,134) 9,389 2 18,769 (9,893) 8,876 2 of which: related to the US 8,294 8,521 of which: related to other locations 1,095 355 Deferred tax liabilities Cash flow hedges 0 118 Other 236 183 Total deferred tax liabilities 236 300 1 After offset of DTLs, as applicable. 2 As of 31 December 2022, the Group recognized DTAs of USD 471 m (31 December 2021: USD 77 m) in respect of entities that incurred losses in either the current or preceding year.
Disclosure Of Expiry Of Unused Tax Losses Explanatory	Unrecognized tax loss carry-forwards USD m 31.12.22 31.12.21 Within 1 year 231 141 From 2 to 5 years 2,184 1,026 From 6 to 10 years 11,106 13,283 From 11 to 20 years 1,610 2,093 No expiry 16,960 18,147 Total 32,091 34,690 of which: related to the US 1 13,350 14,870 of which: related to the UK 14,332 14,909 of which: related to other locations 4,409 4,911 1 Related to UBS AG’s US branch.
UBS AG
Entity [Table]
Disclosure of tax expense/(benefit) recognized and its relationship with accounting profit [text block]	For the year ended USD m 31.12.22 31.12.21 31.12.20 Tax expense / (benefit) Swiss Current 664 614 417 Deferred (22) 26 107 Total Swiss 642 640 524 Non-Swiss Current 689 857 715 Deferred 513 406 248 Total non-Swiss 1,202 1,263 963 Total income tax expense / (benefit) recognized in the income statement 1,844 1,903 1,488
Disclosure Of Details Of Major Components Of Tax Expense Income Explanatory	For the year ended USD m 31.12.22 31.12.21 31.12.20 Operating profit / (loss) before tax 8,960 8,964 7,699 of which: Swiss 4,052 2,983 3,042 of which: non-Swiss 4,907 5,981 4,657 Income taxes at Swiss tax rate of 18 % for 2022, 18.5 % for 2021 and 19.5 % for 2020 1,613 1,658 1,501 Increase / (decrease) resulting from: Non-Swiss tax rates differing from Swiss tax rate 267 217 96 Tax effects of losses not recognized 74 124 144 Previously unrecognized tax losses now utilized (217) (179) (212) Non-taxable and lower-taxed income (316) (252) (381) Non-deductible expenses and additional taxable income 414 487 373 Adjustments related to prior years, current tax (33) (38) (66) Adjustments related to prior years, deferred tax 19 (3) 18 Change in deferred tax recognition (217) (341) (383) Adjustments to deferred tax balances arising from changes in tax rates 0 (1) 235 Other items 240 230 163 Income tax expense / (benefit) 1,844 1,903 1,488
Disclosure Of Total Recognized And Unrecognized Deferred Tax Assets And Deferred Tax Liabilities Explanatory	USD m 31.12.22 31.12.21 Deferred tax assets 1 Gross Valuation allowance Recognized Gross Valuation allowance Recognized Tax loss carry-forwards 12,708 (8,720) 3,988 13,636 (9,193) 4,443 Temporary differences 5,774 (408) 5,365 5,092 (696) 4,396 of which: related to real estate costs capitalized for US tax purposes 2,485 0 2,485 2,272 0 2,272 of which: related to compensation and benefits 1,169 (175) 993 1,200 (209) 991 of which: related to cash flow hedges 947 0 947 3 0 3 of which: other 1,173 (233) 940 1,620 (487) 1,133 Total deferred tax assets 18,482 (9,128) 9,354 2 18,728 (9,889) 8,839 2 of which: related to the US 8,294 8,521 of which: related to other locations 1,060 318 Deferred tax liabilities Cash flow hedges 0 118 Other 233 179 Total deferred tax liabilities 233 297 1 After offset of DTLs, as applicable. 2 As of 31 December 2022, UBS AG recognized DTAs of USD 471 m (31 December 2021: USD 77 m) in respect of entities that incurred losses in either the current or preceding year.
Disclosure Of Expiry Of Unused Tax Losses Explanatory	Unrecognized tax loss carry-forwards USD m 31.12.22 31.12.21 Within 1 year 231 141 From 2 to 5 years 2,184 1,026 From 6 to 10 years 11,106 13,283 From 11 to 20 years 1,610 2,093 No expiry 16,960 18,147 Total 32,091 34,690 of which: related to the US 1 13,350 14,870 of which: related to the UK 14,332 14,909 of which: related to other locations 4,409 4,911 1 Related to UBS AG’s US branch.