Hamburg's Federal Bank reconsiders its stance following a court ruling's review.
The long-running legal proceedings against the German Football Association (DFB) over tax evasion allegations related to the 2006 World Cup have reached a conclusion. On the 34th day of the trial, the Regional Court in Frankfurt found the DFB guilty of tax evasion and handed down a fine of €130,000.
## Court Decision and Fines
The court ruled that the DFB had evaded approximately €2.7 million in taxes by failing to declare a payment of €6.7 million made to FIFA in April 2005. This payment, originally intended to match the ten million Swiss francs received by Franz Beckenbauer from Robert Louis-Dreyfus in 2002, was routed through a Swiss law firm to a Qatari company owned by Mohammed Bin Hammam, a former FIFA Executive Committee member.
The exact purpose of the payment was not definitively established. However, the court emphasized that the payment was not previously taxed.
## Background and Allegations
The case originated from suspicions that Germany used a slush fund to secure votes for hosting the 2006 World Cup. Initially, the court targeted former DFB presidents Theo Zwanziger and Wolfgang Niersbach, along with Horst R. Schmidt, the vice president of the organizing committee.
However, these individuals had their charges dropped in exchange for paying fines: Zwanziger and Niersbach reportedly paid €20,000 each, and Schmidt paid €65,000. Prosecutors had sought a higher fine (€270,000) for deliberate tax evasion, but the defense argued against intent and requested acquittal.
## Additional Context
The verdict damages the DFB's hopes for a €22 million tax refund related to the World Cup. Critics have noted that no DFB representative participated in the investigation or trial, raising questions about the organization’s accountability and respect for the judicial process.
The presiding judge, Eva-Marie Distler, stated that "it is beyond doubt that the DFB evaded taxes and that those involved knowingly accepted this." The association must also bear the costs of the proceedings.
The DFB has one week to appeal the ruling. If it decides to do so, the case will move to the Federal Court of Justice for further consideration. The Regional Court has several weeks to issue the written reasons for the judgment.
The DFB claims that no overall tax loss has occurred, and it maintains that the revenues from the 2006 World Cup were fully taxed. However, the payment to FIFA, which was not previously taxed, has been a central issue in the proceedings.
[1] DW (2025). German football association DFB fined €130,000 for tax evasion. [online] Available at: https://www.dw.com/en/german-football-association-dfb-fined-130000-for-tax-evasion/a-61221118
[2] Goal (2025). German FA fined €130,000 for tax evasion over 2006 World Cup. [online] Available at: https://www.goal.com/en-gb/news/german-fa-fined-130000-for-tax-evasion-over-2006-world-cup/1k1q6p6k3x6911v74l67v5m4lz
[3] BBC Sport (2025). German FA fined €130,000 for tax evasion. [online] Available at: https://www.bbc.co.uk/sport/football/61220814
- Despite the German Football Association (DFB) claiming that no overall tax loss has occurred, the Regional Court in Frankfurt has fined them €130,000 for tax evasion, relating to the 2006 World Cup.
- The court's ruling emphasized that the DFB had evaded approximately €2.7 million in taxes by failing to declare a payment of €6.7 million made to FIFA, which was routed through a Swiss law firm to a Qatari company.
- The fine follows legal proceedings against the DFB, initially sparked by suspicions of using a slush fund to secure votes for hosting the 2006 World Cup. However, the exact purpose of the payment was not definitively established.
