Creditincome Limited v. the Swiss Confederation

CourtCourt of Appeals for the Second Circuit
DecidedJuly 16, 2026
Docket25-2733
StatusPublished

This text of Creditincome Limited v. the Swiss Confederation (Creditincome Limited v. the Swiss Confederation) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Creditincome Limited v. the Swiss Confederation, (2d Cir. 2026).

Opinion

25-2733 Creditincome Limited v. The Swiss Confederation

IN THE

United States Court of Appeals For the Second Circuit ________

AUGUST TERM, 2025

ARGUED: JUNE 25, 2026 DECIDED: JULY 16, 2026

No. 25-2733

CREDITINCOME LIMITED, CREDITINCOME PENSION SCHEME, DOUBLE PLATEAU HOLDINGS LLC, GI RUI CO., LTD., RED WHITE INVESTMENT, LTD., RUI GI LOU INTERNATIONAL CO., LTD, SOLAR TALENT INTERNATIONAL LIMITED, SPRINGCORE LTD, WESTONBIRT FUND LP, THE NOMURA TRUST AND BANKING CO., LTD., AS TRUSTEE FOR 039909706, ALLIANCEBERNSTEIN GLOBAL HIGH INCOME MOTHER FUND, AB SICAV I - ALL MARKET INCOME PORTFOLIO, AB CANADA CORE PLUS ADVANCED BOND FUND, AB BOND FUND, INC. - AB BOND INFLATION STRATEGY, AB SICAV I - GLOBAL INCOME PORTFOLIO, SKYMARK COMPANY S.A., SANFORD C. BERNSTEIN FUND, INC. - AB INTERMEDIATE DURATION PORTFOLIO, AB SICAV I - GLOBAL PLUS FIXED INCOME PORTFOLIO, AB ACTIVE ETFS, INC. - AB HIGH YIELD ETF, KAMINA HOLDINGS LIMITED, AB SICAV I - SHORT DURATION INCOME PORTFOLIO, AB CANADA CORE PLUS LONG DURATION BOND FUND, SONG WEN TYNG, KSH FINANCIAL HOLDINGS LIMITED, CUSTODY BANK OF JAPAN, LTD, AS TRUSTEE FOR 01229−1001/119701, ALLIANCEBERNSTEIN HIGH YIELD OPEN, AB SICAV I - US HIGH YIELD PORTFOLIO, AB FCP I - AMERICAN INCOME PORTFOLIO, AB SICAV I - GLOBAL DYNAMIC BOND PORTFOLIO, AB SICAV I - SUSTAINABLE EURO HIGH YIELD PORTFOLIO, AB SICAV I - FINANCIAL CREDIT PORTFOLIO, RAYMOND B.V.I. LIMITED, AB HIGH INCOME FUND, INC, ALLIANCEBERNSTEIN GLOBAL HIGH INCOME FUND, INC., AB BOND FUND, INC. - AB TOTAL RETURN BOND PORTFOLIO, ALLIANCEBERNSTEIN DYNAMIC GLOBAL FIXED INCOME FUND, CUSTODY BANK OF JAPAN, LTD., AS TRUSTEE FOR 01729-9180/901080, AB GLOBAL HYBRID SECURITIES MOTHER FUND, AB ACTIVE ETFS, INC. - AB SHORT DURATION INCOME ETF, EXCLUSIVE PLUS PROJECT MANAGEMENT, ZHANG SHERWIN, AB FCP I - GLOBAL HIGH YIELD PORTFOLIO, AB LP, AB COLLECTIVE INVESTMENT TRUST SERIES - AB US HIGH YIELD COLLECTIVE TRUST, SANFORD C. BERNSTEIN FUND, INC. - OVERLAY B PORTFOLIO, AB CANADA CORE PLUS BOND FUND, SANFORD C. BERNSTEIN FUND II, INC. − BERNSTEIN INTERMEDIATE DURATION INSTITUTIONAL PORTFOLIO, BYBROOK CAPITAL MASTER FUND LP, LUEN PO BVI, AB BOND FUND, INC. - AB INCOME FUND, Plaintiffs-Appellants,

v.

THE SWISS CONFEDERATION, Defendant-Appellee. ________

APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF NEW YORK ________

Before: CALABRESI, CHIN, MERRIAM, Circuit Judges.

In late 2022 and early 2023, Switzerland allegedly directed Credit Suisse to sell itself to another Swiss bank, UBS. Switzerland advanced the merger by, inter alia, unilaterally negotiating with UBS on Credit Suisse’s behalf, extending loans and loss guarantees to the parties, and enacting laws to facilitate the transaction. Switzerland also ordered Credit Suisse to write down $17.3 billion in bond liabilities to make the transaction more palatable to UBS. Bondholders brought claims arising from the write-down order against Switzerland in U.S. district court, asserting that Switzerland lacks immunity under the Foreign Sovereign Immunities Act because the write-down order was “in connection with a commercial activity”: Switzerland’s “brokering” of the merger. The district court dismissed the complaint for lack of subject matter jurisdiction. We affirm.

2 JOHN F. BASH, Quinn Emanuel Urquhart & Sullivan, LLP, Austin, TX;

with Alex H. Loomis, Quinn Emanuel Urquhart & Sullivan, LLP,

Boston, MA; and Dennis H. Hranitzky, Quinn Emanuel Urquhart &

Sullivan, LLP, Salt Lake City, UT, for Plaintiffs-Appellants.

ANITHA REDDY, Wachtell, Lipton, Rosen & Katz, New York, NY; with

William P. Savitt and Tala A. Doumani, Wachtell, Lipton, Rosen &

Katz, New York, NY, for Defendant-Appellee.

CALABRESI, Circuit Judge:

This appeal arises from a suit against Defendant-Appellee the Swiss

Confederation (“Switzerland”), a foreign state. In late 2022 and early 2023,

Switzerland allegedly directed the Swiss bank Credit Suisse AG (“Credit Suisse”)

to sell itself to another Swiss bank, UBS Group AG (“UBS”). Plaintiffs-Appellants

are beneficial owners of securities issued by Credit Suisse who claim that

Switzerland, as part of its efforts to facilitate the merger, unlawfully ordered

Credit Suisse to write their investments down to zero.

The Foreign Sovereign Immunities Act (“FSIA”) provides that “a foreign

state shall be immune from the jurisdiction of the courts of the United States and

of the States” unless one of the statute’s enumerated exceptions is met. 28 U.S.C.

§ 1604. Plaintiffs seek to proceed against Switzerland under the FSIA’s so-called

“commercial activity exception.” Under that exception, as relevant here, a foreign

3 state can be sued for an act taken “outside the territory of the United States” taken

“in connection with a commercial activity” when “that act causes a direct effect in

the United States.” Id. § 1605(a)(2).

The U.S. District Court for the Southern District of New York (Ho, J.)

granted Switzerland’s motion to dismiss for lack of subject matter jurisdiction on

the ground that the purported “commercial activity” proffered by Plaintiffs in

support of jurisdiction—Switzerland’s “brokering” of the merger—was not

commercial in nature. We affirm.

BACKGROUND

The facts, as stated below, are drawn from Plaintiffs’ complaint. We assume

their truth for purposes of evaluating Switzerland’s motion to dismiss.

Before its acquisition by UBS in 2023, Credit Suisse was one of Switzerland’s

two largest and systemically important banks. “[I]n the 2010s and early 2020s,

[Credit Suisse] became enmeshed in fraud and corruption scandals, leading to

massive fines, civil litigation, and resulting capital outflows.” App’x 45 (Compl.

¶ 81). “All this hurt Credit Suisse’s stock price, which trended slowly downwards

over the course of the 2010s.” App’x 47 (Compl. ¶ 87). By late 2022, depositors

were rapidly withdrawing funds from Credit Suisse.

4 Swiss authorities took note of the challenges facing Credit Suisse and

“prepared potential rescue plans.” App’x 47 (Compl. ¶ 88). One option was to

place Credit Suisse into a receivership to “restructure [its] assets and liabilities.”

App’x 43 (Compl. ¶ 74). Another option was a “temporary nationalization of

Credit Suisse.” App’x 47 (Compl. ¶ 89). Switzerland, however, ultimately favored

a third option, which it called, perhaps unwisely, a “commercial solution”:

“brokering” a “[t]akeover” of Credit Suisse by UBS. App’x 30, 40 (Compl. ¶¶ 4, 63)

(internal quotation marks omitted).

The ”brokering” proceeded as follows. In the fall of 2022, Switzerland began

hosting meetings with Credit Suisse and UBS “to the explore the fundamental

feasibility of . . . the sale of Credit Suisse” to UBS. App’x 48–49 (Compl. ¶ 93)

(internal quotation marks omitted). “Switzerland decided, seemingly as early as

November 2022, that only UBS could be considered as a buyer.” App’x 52 (Compl.

¶ 103) (internal quotation marks omitted). In late December 2022, Swiss regulators

held a meeting with Credit Suisse’s chairman “in which [the regulators]

demanded a concrete shortlist of potential buyers, the establishment of a virtual

data room,” and “the development of a scenario for a takeover by UBS.” App’x 49

(Compl. ¶ 94) (internal quotation marks omitted).

5 From January through March 2023, “Switzerland was in constant, and

sometimes daily, contact with Credit Suisse.” App’x 49 (Compl. ¶ 95). During that

time, Switzerland “talked Credit Suisse through the possibilities and pitfalls of

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Bluebook (online)
Creditincome Limited v. the Swiss Confederation, Counsel Stack Legal Research, https://law.counselstack.com/opinion/creditincome-limited-v-the-swiss-confederation-ca2-2026.