Supreme Court reverses Imelda Marcos’ graft conviction, acquits her in 7 cases

Abi Sarabia M., Philippine Canadian Inquirer
September 10, 2026

Photo courtesy: The Guardian

MANILA, Philippines — The Supreme Court has overturned the 2018 graft conviction of former first lady Imelda Marcos and acquitted her of seven counts involving her alleged financial interests in private foundations in Switzerland.

In a 50-page decision dated June 10, 2026 and made public on September 9, the Supreme Court’s First Division ruled that the prosecution failed to prove Marcos’ guilt beyond reasonable doubt.

The decision, penned by Associate Justice Rodil Zalameda, reversed the Sandiganbayan ruling that found Marcos guilty of seven violations of Section 3(h) of Republic Act No. 3019, or the Anti-Graft and Corrupt Practices Act.

The cases involved allegations that Marcos maintained financial or pecuniary interests in several Swiss foundations while holding government positions during the administration of her husband, former President Ferdinand Marcos Sr.

Marcos served as Minister of Human Settlements, governor of Metro Manila and an interim member of the Batasang Pambansa during the period covered by the charges.

A key issue in the Supreme Court ruling was the prosecution’s documentary evidence involving the Swiss foundations.

The Court found that the relevant Swiss documents had not been properly authenticated under the Rules of Court. Prosecutors failed to present a credible witness who could establish the genuineness and proper execution of the documents.

The SC also found that the documents lacked sufficient probative value, saying witnesses presented by the prosecution were not competent to establish the truth of their contents.

Aside from the evidentiary issues, the Court ruled that the prosecution failed to establish that the Swiss foundations were “businesses” within the meaning of the anti-graft provision under which Marcos was charged.

The SC said evidence showing that the foundations maintained bank accounts, transferred funds or earned investment income was not enough to establish that they were commercial enterprises regularly offering goods or services for profit.

Because the prosecution failed to prove all the elements of the offense, the Court ruled that Marcos must be acquitted.

The decision overturned the Sandiganbayan’s November 9, 2018 ruling, which sentenced Marcos to imprisonment ranging from six years and one month to 11 years for each of the seven counts. The anti-graft court had also imposed perpetual disqualification from holding public office.

Marcos had appealed the conviction and remained out on bail while the case was pending before the Supreme Court.