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TBTF Capital Regime

BAK study quantifies macroeconomic effects of full equity capital deduction

for foreign participations as part of the TBTF measures

BAK Economics, 16 April 2026 (Basel) – On behalf of UBS, BAK Economics presents the first quantitative assessment of the macroeconomic effects of the proposed full deduction of foreign subsidiaries from Common Equity Tier 1 (CET1) capital. The study shows: This specific regulatory adjustment for systemically important banks could have lasting consequences for growth, investment, employment, and tax revenues in Switzerland – the economy would be permanently weakened. Depending on the impact pathway, the simulations over ten years show a range of cumulative GDP losses from CHF 11 billion to CHF 34 billion. The study does not address the potential macroeconomic consequences of the other TBTF measures proposed by the Federal Council.

To the Press Release